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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 u@_!mjXQ  
  1 1001 库存现金 cash on hand o;4e)tK  
  2 1002 银行存款 bank deposit Jp3di&x  
  5 1015 其他货币资金 other monetary capital $W {yK+N  
  9 1101 交易性金融资产 transaction monetary assets Hn9F gul&  
  11 1121 应收票据 notes receivable Q|= Q]$d  
  12 1122 应收账款 Account receivable Wd` QpW  
  13 1123 预付账款 account prepaid SAG` ^t  
  14 1131 应收股利 dividend receivable f UF;SqT  
  15 1132 应收利息 accrued interest receivable l P$r   
  21 1231 其他应收款 accounts receivable-others (ND5CKCR^  
  22 1241 坏账准备 had debts reserve Ur([L&  
  28 1401 材料采购 procurement of materials Fb|e]?w  
  29 1402 在途物资 materials in transit Z#F,y)YiO  
  30 1403 原材料 raw materials Awa|rIM  
  32 1406 库存商品 commodity stocks En,)}yI  
  33 1407 发出商品 goods in transit 71l"m^Z3zy  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles v-;XyVx  
  42 1461 存货跌价准备 reserve against stock price declining A!ioji+{[  
  43 1501 待摊费用 fees to be apportioned UGmuX:@y76  
  45 1521 持有至到期投资 hold investment due FS`vK`'  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve r! .+XrYg  
  47 1523 可供出售金融资产 financial assets available for sale UROj9CO v  
  48 1524 长期股权投资 long-term stock ownership investment wAu[pWD'6;  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve g>!:U6K  
  50 1526 投资性房地产 investment real eastate 'o/N}E!Pt  
  51 1531 长期应收款 long-term account receivable lbB.*oQ  
  52 1541 未实现融资收益 unrealized financing income I>H;o{X#  
  54 1601 固定资产 permanent assets b@wBR9s  
  55 1602 累计折旧 accumulated depreciation aI={,\  
  56 1603 固定资产减值准备permanent assets reduction reserve %[Zqr;~l  
  57 1604 在建工程 construction in process ^$=tcoQG  
  58 1605 工程物资 engineer material WO.0K5nfk  
  59 1606 固定资产清理 disposal of fixed assets &N"'7bK6n  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing i!Dh &XT  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 8 _4l"v p  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture <o&o=Y8  
  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 `!nJS|  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture KbwTj*k[  
  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 $bZu^d,  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation f`hyYp`d5  
  67 1701 无形资产 intangible assets DHm[8 Qp  
  68 1702 累计摊销 accumulated amortization 9u ?)vR[@e  
  69 1703 无形资产减值准备 intangible assets reduction reserve G{NSAaD[  
  70 1711 商誉 business reputation ?{ B[ ^  
  71 1801 长期待摊费用 long-term deferred expenses t{R5 EU  
  72 1811 递延所得税资产 deferred income tax assets a{]g+tGH  
  73 1901 待处理财产损溢 waiting assets profit and loss ='dLsh4P2N  
  二、负债类 debt group 83KfM!w  
  74 2001 短期借款 short-term loan v)@,:u)  
  81 2101 交易性金融负债 transaction financial liabilities ; .ysCF  
  83 2201 应付票据 notes payable lx{.H,1~  
  84 2202 应付账款 account payable ;RWW+x8IB  
  85 2205 预收账款 item received in advance 1m JbQ#5  
  86 2211 应付职工薪酬 employee pay payable ~~C6)N~1  
  87 2221 应交税费 tax payable G;(onJz  
  88 2231 应付股利 dividend payable 5Noe/6  
  89 2232 应付利息 interest payable (TEo_BW|+  
  90 2241 其他应付款 other account payable F8{ldzh  
  97 2401 预提费用 withholding expenses @72x`&|I?u  
  98 2411 预计负债 estimated liabilities xClRO,-  
  99 2501 递延收益 deferred income DeOXM=&z  
  100 2601 长期借款 money borrowed for long term Ro'jM0(KE  
  101 2602 长期债券 long-term bond mi7sBA9L8  
  106 2801 长期应付款 long-term account payable  d?:`n 9`  
  107 2802 未确认融资费用 unacknowledged financial charges 2c}B  
  108 2811 专项应付款 special accounts payable H1` rM^,%A  
  109 2901 递延所得税负债 deferred income tax liabilities O6yP qG*j  
  三、共同类 C _8j:Z&  
  112 3101 衍生工具 derivative tool Bj@x$v#/^  
  113 3201 套期工具 arbitrage tool 7{n\y l?  
  114 3202 被套期项目 arbitrage project QF\kPk(CtD  
  四、所有者权益类 fd4;mc1T  
  115 4001 实收资本 paid-up capital RK?jtb=&A  
  116 4002 资本公积 contributed surplus qE>i,|rP`  
  117 4101 盈余公积 earned surplus P?^JPbfV  
  119 4103 本年利润 profit for the current year B-!guf rnY  
  120 4104 利润分配 allocation of profits "E.\6sC  
  121 4201 库存股 treasury stock &oA~ Tx  
  五、成本类 o g_Ri$x8  
  122 5001 生产成本 production cost 43KaL(  
  123 5101 制造费用 cost of production BSN6|W  
  124 5201 劳务成本 service cost 7g-Dfg.w  
  125 5301 研发支出 research and development expenditures ytEQ`  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor sNL+F  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor F y b[{"  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor y'^F,WTM  
  六、损益类 y)P&]&"?  
  129 6001 主营业务收入 main business income (FuEd11R  
  130 6011 利息收入 金融共用​ interest income financial sharing Ujf,6=M  
  135 6051 其他业务收入 other business income O47PkP8  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance !6lOIgn  
  137 6101 公允价值变动损益 sound value flexible loss and profit {Jrf/p 9w  
  138 6111 投资收益 income on investment +a-D#^ 2;  
  142 6301 营业外收入 nonrevenue receipt K k7GZ  
  143 6401 主营业务成本 main business cost U<Vy>gIC  
  144 6402 其他业务支出 other business expense }@wVW))6$  
  145 6405 营业税金及附加 business tariff and annex hje! w `  
  146 6411 利息支出 金融共用 interest expense financial sharing i&JpM] N  
  155 6601 销售费用 marketing cost jDkm:X}:  
  156 6602 管理费用 managing cost )`^ /(YG  
  157 6603 财务费用 financial cost YNI;h% w  
  158 6604 勘探费用 exploration expense C ck#Y  
  159 6701 资产减值损失 loss from asset devaluation  m;c3Z-  
  160 6711 营业外支出 nonoperating expense ((qGh>*  
  161 6801 所得税 income tax F'1k<V?  
  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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