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[知识整理]新会计准则会计科目表(中英文对照) [复制链接]

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离线小飞兔
 

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-08-05
LG@c)H74  
  一、资产类 4-nr_ WCm4  
  1 1001 库存现金 cash on hand DneSzqO"o  
  2 1002 银行存款 bank deposit b=QGbFf  
  5 1015 其他货币资金 other monetary capital 2}#wd J`  
  9 1101 交易性金融资产 transaction monetary assets [ |;Zxb:  
  11 1121 应收票据 notes receivable @01D1A  
  12 1122 应收账款 Account receivable ^B6i6]Pd=9  
  13 1123 预付账款 account prepaid /HJ(Wt q  
  14 1131 应收股利 dividend receivable =*>4Gh i  
  15 1132 应收利息 accrued interest receivable oQjB&0k4  
  21 1231 其他应收款 accounts receivable-others e'?d oP  
  22 1241 坏账准备 had debts reserve a$! {Tob2  
  28 1401 材料采购 procurement of materials ]gZ8b- 2O  
  29 1402 在途物资 materials in transit d @kLLDP  
  30 1403 原材料 raw materials vyx\N{  
  32 1406 库存商品 commodity stocks 5 3+rpU_  
  33 1407 发出商品 goods in transit \A\yuJ=  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ,ZP3F+XKb  
  42 1461 存货跌价准备 reserve against stock price declining g(Xg%&@KZ  
  43 1501 待摊费用 fees to be apportioned =UKR<@QrK  
  45 1521 持有至到期投资 hold investment due .bBQhf.&"  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve \gz wsT2&  
  47 1523 可供出售金融资产 financial assets available for sale )w 8lu sa  
  48 1524 长期股权投资 long-term stock ownership investment 6r-n6#=  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 5NvyK[w]  
  50 1526 投资性房地产 investment real eastate uj1E* 98m  
  51 1531 长期应收款 long-term account receivable c+i`Zd.m<  
  52 1541 未实现融资收益 unrealized financing income llG#nDe  
  54 1601 固定资产 permanent assets ut5!2t$c  
  55 1602 累计折旧 accumulated depreciation \^(vlcy  
  56 1603 固定资产减值准备permanent assets reduction reserve tD0>(41K  
  57 1604 在建工程 construction in process ZO0]+Ko  
  58 1605 工程物资 engineer material Yg,WdVI&@  
  59 1606 固定资产清理 disposal of fixed assets MJ/%$  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ~$ qJw?r  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ?N?pe}  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture dUtIAh-j  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture |mE +f]7$  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture L(n~@ gq  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ?G>TaTiK#  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation j}.J$RtW1f  
  67 1701 无形资产 intangible assets m#K%dR  
  68 1702 累计摊销 accumulated amortization PXu<4VF  
  69 1703 无形资产减值准备 intangible assets reduction reserve _,0!ZP-  
  70 1711 商誉 business reputation hSKH#NS  
  71 1801 长期待摊费用 long-term deferred expenses hYv 6-5_  
  72 1811 递延所得税资产 deferred income tax assets |QTqa~ ~B  
  73 1901 待处理财产损溢 waiting assets profit and loss 'U{: zBh  
  二、负债类 debt group /FV6lR!0^  
  74 2001 短期借款 short-term loan vrnj}f[h  
  81 2101 交易性金融负债 transaction financial liabilities $H@)hY8wA  
  83 2201 应付票据 notes payable  H_=[~mJ  
  84 2202 应付账款 account payable ;AB,:*  
  85 2205 预收账款 item received in advance  2:/MN2  
  86 2211 应付职工薪酬 employee pay payable bnY8.Lpf|  
  87 2221 应交税费 tax payable fX$4TPy(h  
  88 2231 应付股利 dividend payable (Dh;=xG  
  89 2232 应付利息 interest payable E1ob+h:`d  
  90 2241 其他应付款 other account payable +Y]*>afG  
  97 2401 预提费用 withholding expenses |{IU<o x  
  98 2411 预计负债 estimated liabilities `&[:!U2]F  
  99 2501 递延收益 deferred income kCjI`=7$[  
  100 2601 长期借款 money borrowed for long term [%,=0P}  
  101 2602 长期债券 long-term bond s i.a]k/f  
  106 2801 长期应付款 long-term account payable d#:J\2V"R  
  107 2802 未确认融资费用 unacknowledged financial charges SVWSO  
  108 2811 专项应付款 special accounts payable wvaIgy%z  
  109 2901 递延所得税负债 deferred income tax liabilities 9.#R?YP$  
  三、共同类 R/cq00g  
  112 3101 衍生工具 derivative tool {ZEXlNPww  
  113 3201 套期工具 arbitrage tool 2LH;d`H[0  
  114 3202 被套期项目 arbitrage project &Wz:-G7<n  
  四、所有者权益类 ',s7h"  
  115 4001 实收资本 paid-up capital :9q^  
  116 4002 资本公积 contributed surplus [#6Esy8|  
  117 4101 盈余公积 earned surplus xWb?i6)z&  
  119 4103 本年利润 profit for the current year WM )g(i~(  
  120 4104 利润分配 allocation of profits \bA'Furp  
  121 4201 库存股 treasury stock R{A/ +7!  
  五、成本类 poFjhq /#(  
  122 5001 生产成本 production cost JU1; /3(  
  123 5101 制造费用 cost of production 1gej$G@  
  124 5201 劳务成本 service cost (Ha}xwA~(  
  125 5301 研发支出 research and development expenditures -vfu0XI~  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor FH(+7Lz4;  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 7#. PMyK9  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor QGG(I7{-  
  六、损益类 j =%-b]  
  129 6001 主营业务收入 main business income 7t Kft  
  130 6011 利息收入 金融共用​ interest income financial sharing <G?85*Nv_  
  135 6051 其他业务收入 other business income V*uu:  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance g@f/OsR76  
  137 6101 公允价值变动损益 sound value flexible loss and profit 2MzFSmhc"  
  138 6111 投资收益 income on investment Dx*oSP.qX  
  142 6301 营业外收入 nonrevenue receipt \#7%%>p=O'  
  143 6401 主营业务成本 main business cost T\CQ  
  144 6402 其他业务支出 other business expense ,5uDEXpt{  
  145 6405 营业税金及附加 business tariff and annex FGhrf  
  146 6411 利息支出 金融共用 interest expense financial sharing M|=$~@9#X  
  155 6601 销售费用 marketing cost ^F9zS `Yz2  
  156 6602 管理费用 managing cost #f;1f8yrN  
  157 6603 财务费用 financial cost <f{`}drp/  
  158 6604 勘探费用 exploration expense 0 3 $ W  
  159 6701 资产减值损失 loss from asset devaluation `^k<.O  
  160 6711 营业外支出 nonoperating expense p&doQh  
  161 6801 所得税 income tax h,?Yw+#o"  
  162 6901 以前年度损益调整 prior year profit and loss adjustment
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只看该作者 1楼 发表于: 2013-10-10
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