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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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只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-08-05
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  一、资产类 a39hP*  
  1 1001 库存现金 cash on hand oyeG$ mpg  
  2 1002 银行存款 bank deposit  .5Z_E O  
  5 1015 其他货币资金 other monetary capital _m'ysC jA  
  9 1101 交易性金融资产 transaction monetary assets ,0?!ov|  
  11 1121 应收票据 notes receivable nWgv~{,x  
  12 1122 应收账款 Account receivable  Y7Gs7  
  13 1123 预付账款 account prepaid cf;Ht^M\  
  14 1131 应收股利 dividend receivable 2@i;_3sv  
  15 1132 应收利息 accrued interest receivable 3LK%1+)4  
  21 1231 其他应收款 accounts receivable-others La,QB3K/  
  22 1241 坏账准备 had debts reserve yYTVXs`fVj  
  28 1401 材料采购 procurement of materials JOfV]eCL  
  29 1402 在途物资 materials in transit U}AX0* S  
  30 1403 原材料 raw materials ^Kq|ID AP  
  32 1406 库存商品 commodity stocks ;e{5)@h$  
  33 1407 发出商品 goods in transit ?0vNEz[  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles x>3@R0A 1:  
  42 1461 存货跌价准备 reserve against stock price declining CZ=0mWfF  
  43 1501 待摊费用 fees to be apportioned Wmz`&nsn[  
  45 1521 持有至到期投资 hold investment due AK/:I>M  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Es8#]'Rk  
  47 1523 可供出售金融资产 financial assets available for sale j%tEZ"H  
  48 1524 长期股权投资 long-term stock ownership investment S+I^!gT  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve optBA3@e!  
  50 1526 投资性房地产 investment real eastate j\2[H^   
  51 1531 长期应收款 long-term account receivable rla:<6tt  
  52 1541 未实现融资收益 unrealized financing income 8LrK94  
  54 1601 固定资产 permanent assets P_Uutn~  
  55 1602 累计折旧 accumulated depreciation OyVm(%Z   
  56 1603 固定资产减值准备permanent assets reduction reserve Z)9R9s  
  57 1604 在建工程 construction in process Sb"2Im>  
  58 1605 工程物资 engineer material O|z%DkH[  
  59 1606 固定资产清理 disposal of fixed assets x)viY5vjH  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing bkv/I{C>?  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing <r\I"z$  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture \< 65??P  
  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 F)ci9-b@  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture P6Xp<^%E  
  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 T33|';k  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation _z"o1`{w  
  67 1701 无形资产 intangible assets P. V\ov7m2  
  68 1702 累计摊销 accumulated amortization =/Juh7[C  
  69 1703 无形资产减值准备 intangible assets reduction reserve m|4LbWz  
  70 1711 商誉 business reputation EXbTCT}`x  
  71 1801 长期待摊费用 long-term deferred expenses "tR}j,=S:D  
  72 1811 递延所得税资产 deferred income tax assets (!</%^ZI  
  73 1901 待处理财产损溢 waiting assets profit and loss buY D l  
  二、负债类 debt group Ay$ >(;  
  74 2001 短期借款 short-term loan kk_zVrQ<  
  81 2101 交易性金融负债 transaction financial liabilities qgexb\x\4  
  83 2201 应付票据 notes payable >oY^Gx  
  84 2202 应付账款 account payable p_6P`Yx^e  
  85 2205 预收账款 item received in advance I'InZ0J2  
  86 2211 应付职工薪酬 employee pay payable GX38~pq  
  87 2221 应交税费 tax payable A ,<@m2  
  88 2231 应付股利 dividend payable U[fSQ`&D  
  89 2232 应付利息 interest payable !0jq6[&  
  90 2241 其他应付款 other account payable /hci\-8N~  
  97 2401 预提费用 withholding expenses JDhwN<0R  
  98 2411 预计负债 estimated liabilities 'NjSu64W  
  99 2501 递延收益 deferred income  1N.tQ^  
  100 2601 长期借款 money borrowed for long term Zi1YZxF`Y  
  101 2602 长期债券 long-term bond +x]e-P%  
  106 2801 长期应付款 long-term account payable F#1kZ@ nq  
  107 2802 未确认融资费用 unacknowledged financial charges ^5x4q  
  108 2811 专项应付款 special accounts payable JQT4N[rEE  
  109 2901 递延所得税负债 deferred income tax liabilities ^H!Lp[5c  
  三、共同类 AM/lbMr  
  112 3101 衍生工具 derivative tool \+]O*Bm&`8  
  113 3201 套期工具 arbitrage tool -\,VGudM}  
  114 3202 被套期项目 arbitrage project 065A?KyD  
  四、所有者权益类 9 z*(8d  
  115 4001 实收资本 paid-up capital <^sAY P|  
  116 4002 资本公积 contributed surplus i'HST|!j  
  117 4101 盈余公积 earned surplus C yf]`*  
  119 4103 本年利润 profit for the current year "1%*'B^}bw  
  120 4104 利润分配 allocation of profits v=MzI#0L  
  121 4201 库存股 treasury stock cVg$dt  
  五、成本类 4vGbG:x  
  122 5001 生产成本 production cost <PQRd  
  123 5101 制造费用 cost of production T&*eOr  
  124 5201 劳务成本 service cost OR~GOv|  
  125 5301 研发支出 research and development expenditures va+m9R0  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 8;.` {'r  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 4 Q&mC"  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor y`+<X{V5L  
  六、损益类 f#c BQ~  
  129 6001 主营业务收入 main business income Cha?7F[xL  
  130 6011 利息收入 金融共用​ interest income financial sharing vGyppm[0  
  135 6051 其他业务收入 other business income Tvrc%L(]  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance !Iko0#4i  
  137 6101 公允价值变动损益 sound value flexible loss and profit 0gi}"v  
  138 6111 投资收益 income on investment ASM1Y]'Z  
  142 6301 营业外收入 nonrevenue receipt w6v1 q:20  
  143 6401 主营业务成本 main business cost d-i&k(M  
  144 6402 其他业务支出 other business expense 0k7"H]J  
  145 6405 营业税金及附加 business tariff and annex FJlsWh4,6=  
  146 6411 利息支出 金融共用 interest expense financial sharing Bf(Mot^  
  155 6601 销售费用 marketing cost NIL^UN}  
  156 6602 管理费用 managing cost x" !#_0TT}  
  157 6603 财务费用 financial cost %9.bu|`KK  
  158 6604 勘探费用 exploration expense 5Wl,J _<F  
  159 6701 资产减值损失 loss from asset devaluation ^EUQ449<p  
  160 6711 营业外支出 nonoperating expense t5A[o7BS  
  161 6801 所得税 income tax K1 6s)S'  
  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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