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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 W]Ph:O ^5c  
  1 1001 库存现金 cash on hand AU'{aC+p  
  2 1002 银行存款 bank deposit L6 _Sc-sU  
  5 1015 其他货币资金 other monetary capital T82=R@7  
  9 1101 交易性金融资产 transaction monetary assets dJ24J+9}]j  
  11 1121 应收票据 notes receivable ? !~au0  
  12 1122 应收账款 Account receivable 0l 3RwWj  
  13 1123 预付账款 account prepaid >^InNJd  
  14 1131 应收股利 dividend receivable %< j=&  
  15 1132 应收利息 accrued interest receivable `}Q;2 F  
  21 1231 其他应收款 accounts receivable-others 82/iVm1  
  22 1241 坏账准备 had debts reserve |=%$7b\C  
  28 1401 材料采购 procurement of materials ;4qalxzu  
  29 1402 在途物资 materials in transit 9oq(5BG,  
  30 1403 原材料 raw materials ?N|PgNu X  
  32 1406 库存商品 commodity stocks Jb tbW &EH  
  33 1407 发出商品 goods in transit r1?LKoJOn  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles K4R jGSaF  
  42 1461 存货跌价准备 reserve against stock price declining  &R^mpV5  
  43 1501 待摊费用 fees to be apportioned HKxrBQr78  
  45 1521 持有至到期投资 hold investment due =u;q98r  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve D3^v[>E2  
  47 1523 可供出售金融资产 financial assets available for sale .FMF0r>l  
  48 1524 长期股权投资 long-term stock ownership investment =~EQ3uX  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve `HJwwKd  
  50 1526 投资性房地产 investment real eastate *n[Fl  
  51 1531 长期应收款 long-term account receivable ^9{ 2  
  52 1541 未实现融资收益 unrealized financing income y4?>5{`W  
  54 1601 固定资产 permanent assets ?1412Tq5  
  55 1602 累计折旧 accumulated depreciation ,~4(td+R7  
  56 1603 固定资产减值准备permanent assets reduction reserve aPb!-o{  
  57 1604 在建工程 construction in process X*Q7Yu  
  58 1605 工程物资 engineer material [FCNW0NV  
  59 1606 固定资产清理 disposal of fixed assets _%L3?PpF"  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 5j}@Of1pd  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 0>?mF]M  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture l{pF^?K  
  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 %vThbP#mR|  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ome>Jbdhe  
  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 Sqge5v  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation :iWV:0)P  
  67 1701 无形资产 intangible assets eb8_guZ  
  68 1702 累计摊销 accumulated amortization .ZJh-cd  
  69 1703 无形资产减值准备 intangible assets reduction reserve }}xR?+4A  
  70 1711 商誉 business reputation 8'quQCx*=  
  71 1801 长期待摊费用 long-term deferred expenses D0]9 -h  
  72 1811 递延所得税资产 deferred income tax assets k/mY. 2yPv  
  73 1901 待处理财产损溢 waiting assets profit and loss d)AkA\neWo  
  二、负债类 debt group "l@~WE  
  74 2001 短期借款 short-term loan bQ4 }no0  
  81 2101 交易性金融负债 transaction financial liabilities 2>r.[  
  83 2201 应付票据 notes payable h7w<.zwu t  
  84 2202 应付账款 account payable >L(F{c:  
  85 2205 预收账款 item received in advance qqAsh]Z  
  86 2211 应付职工薪酬 employee pay payable ynd}w G'  
  87 2221 应交税费 tax payable @Uu\x~3y  
  88 2231 应付股利 dividend payable -|T^  
  89 2232 应付利息 interest payable FP Mk&  
  90 2241 其他应付款 other account payable g-s@m}[T  
  97 2401 预提费用 withholding expenses 7/yd@#$X  
  98 2411 预计负债 estimated liabilities @rF\6I  
  99 2501 递延收益 deferred income  (M=Br  
  100 2601 长期借款 money borrowed for long term /6fPC;l  
  101 2602 长期债券 long-term bond g\Z k*5(  
  106 2801 长期应付款 long-term account payable yUG5'<lX  
  107 2802 未确认融资费用 unacknowledged financial charges t5qAH++axN  
  108 2811 专项应付款 special accounts payable _aGdC8%[  
  109 2901 递延所得税负债 deferred income tax liabilities O^:h_L  
  三、共同类 utE:HD.PN  
  112 3101 衍生工具 derivative tool -jy"?]ve.  
  113 3201 套期工具 arbitrage tool gdT_kb5HL8  
  114 3202 被套期项目 arbitrage project +!Ltn  
  四、所有者权益类 +u2Co_FJ&  
  115 4001 实收资本 paid-up capital vOS0E^  
  116 4002 资本公积 contributed surplus  R pbl)  
  117 4101 盈余公积 earned surplus LNb![Rq  
  119 4103 本年利润 profit for the current year yKI.TR#  
  120 4104 利润分配 allocation of profits +NY4j-O  
  121 4201 库存股 treasury stock vB{b/xmah  
  五、成本类 aFym&n\  
  122 5001 生产成本 production cost 2I<T<hFW]  
  123 5101 制造费用 cost of production [:'n+D=T3M  
  124 5201 劳务成本 service cost D^{:UbN  
  125 5301 研发支出 research and development expenditures SMFW]I2T/  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ?Sqm`)\>4  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor $Da^z[8e  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor jJvNN -^  
  六、损益类 f0s &9H  
  129 6001 主营业务收入 main business income t;]egk  
  130 6011 利息收入 金融共用​ interest income financial sharing z,)sS<t(  
  135 6051 其他业务收入 other business income E-D5iiF  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance _XZ=4s  
  137 6101 公允价值变动损益 sound value flexible loss and profit  R'/wOE2  
  138 6111 投资收益 income on investment w-$w  
  142 6301 营业外收入 nonrevenue receipt ^4[[+r  
  143 6401 主营业务成本 main business cost $%JyM  
  144 6402 其他业务支出 other business expense ar|[D7Xrq\  
  145 6405 营业税金及附加 business tariff and annex \7/_+)0}'  
  146 6411 利息支出 金融共用 interest expense financial sharing m =}X$QF`^  
  155 6601 销售费用 marketing cost a AM UJk  
  156 6602 管理费用 managing cost bEKLameKv  
  157 6603 财务费用 financial cost D3{lyi|8  
  158 6604 勘探费用 exploration expense clw91yrQn  
  159 6701 资产减值损失 loss from asset devaluation G,-OH-M!  
  160 6711 营业外支出 nonoperating expense -#6*T,f0P(  
  161 6801 所得税 income tax ;%<4U^2  
  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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