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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
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  一、资产类 v*Dz4K#  
  1 1001 库存现金 cash on hand !]#@:Z  
  2 1002 银行存款 bank deposit :`jB1rI  
  5 1015 其他货币资金 other monetary capital ERka l7+  
  9 1101 交易性金融资产 transaction monetary assets kh7RQbNY<I  
  11 1121 应收票据 notes receivable '.{tE*  
  12 1122 应收账款 Account receivable w; rQ\gj  
  13 1123 预付账款 account prepaid 3haR/Y N  
  14 1131 应收股利 dividend receivable \ t=ls   
  15 1132 应收利息 accrued interest receivable `#g62wb,HY  
  21 1231 其他应收款 accounts receivable-others 'sII/sq`(  
  22 1241 坏账准备 had debts reserve o54/r#~fi  
  28 1401 材料采购 procurement of materials .<fn+]  
  29 1402 在途物资 materials in transit :ebu8H9f%  
  30 1403 原材料 raw materials -e2f8PV?3  
  32 1406 库存商品 commodity stocks z*oe ho  
  33 1407 发出商品 goods in transit 6y0CEly>3#  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles )G+D6s23  
  42 1461 存货跌价准备 reserve against stock price declining P* Z1Rs_  
  43 1501 待摊费用 fees to be apportioned 6x*$/1'M3;  
  45 1521 持有至到期投资 hold investment due jx=5 E6(h  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve a62'\wF>D  
  47 1523 可供出售金融资产 financial assets available for sale yhPO$L  
  48 1524 长期股权投资 long-term stock ownership investment S'  <X)  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve l b9O  
  50 1526 投资性房地产 investment real eastate ;#/Uo8  
  51 1531 长期应收款 long-term account receivable  9M]%h  
  52 1541 未实现融资收益 unrealized financing income E[=# Rw!*  
  54 1601 固定资产 permanent assets $wm.,Vb  
  55 1602 累计折旧 accumulated depreciation v?@=WG  
  56 1603 固定资产减值准备permanent assets reduction reserve F!RzF7h1  
  57 1604 在建工程 construction in process oR@emYL  
  58 1605 工程物资 engineer material 0F5QAR O  
  59 1606 固定资产清理 disposal of fixed assets SuJa?VU1w  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing y 1I(^<qO=  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing AqZ()p*z  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture A [hvT\X  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 'pa8h L  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture V\m51H1mqo  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation [G<SAWFg7  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation j>I.d+   
  67 1701 无形资产 intangible assets p|`[8uY?  
  68 1702 累计摊销 accumulated amortization Io* mFa?  
  69 1703 无形资产减值准备 intangible assets reduction reserve o4qB0h  
  70 1711 商誉 business reputation qX"m"ko  
  71 1801 长期待摊费用 long-term deferred expenses qK jUp"  
  72 1811 递延所得税资产 deferred income tax assets 8mn zxtk  
  73 1901 待处理财产损溢 waiting assets profit and loss sUl _W"aQ  
  二、负债类 debt group E%&E<<nhZ  
  74 2001 短期借款 short-term loan ?l?_8y/ww  
  81 2101 交易性金融负债 transaction financial liabilities lHc|: vG?  
  83 2201 应付票据 notes payable +ab#2~,)  
  84 2202 应付账款 account payable 5T-CAkR{n  
  85 2205 预收账款 item received in advance 8(@ Y@`/  
  86 2211 应付职工薪酬 employee pay payable dXMO{*MF{H  
  87 2221 应交税费 tax payable @wTRoMHPQ  
  88 2231 应付股利 dividend payable Yw6d-5=:  
  89 2232 应付利息 interest payable s$?u'}G3  
  90 2241 其他应付款 other account payable aUyJi  
  97 2401 预提费用 withholding expenses Fu*Qci1Z  
  98 2411 预计负债 estimated liabilities 3;er.SFu{  
  99 2501 递延收益 deferred income 3f)!RKS9q  
  100 2601 长期借款 money borrowed for long term /8[T2Z!  
  101 2602 长期债券 long-term bond  0N`'a?x  
  106 2801 长期应付款 long-term account payable F !MxC  
  107 2802 未确认融资费用 unacknowledged financial charges {^N90,!  
  108 2811 专项应付款 special accounts payable hNL_ e3  
  109 2901 递延所得税负债 deferred income tax liabilities +V,Ld&r  
  三、共同类 w<m e(!-'  
  112 3101 衍生工具 derivative tool Lv<)Dur0K  
  113 3201 套期工具 arbitrage tool 3IYb gUG  
  114 3202 被套期项目 arbitrage project 2O+fjs  
  四、所有者权益类 "*oN~&flc  
  115 4001 实收资本 paid-up capital x)prI6YMv\  
  116 4002 资本公积 contributed surplus 'U{6LSaCb  
  117 4101 盈余公积 earned surplus x67,3CLy?  
  119 4103 本年利润 profit for the current year Zoyo:vv&  
  120 4104 利润分配 allocation of profits an` GY&  
  121 4201 库存股 treasury stock v>' mW  
  五、成本类 1g1gu=|Q  
  122 5001 生产成本 production cost /e50&]2w  
  123 5101 制造费用 cost of production >v k?wY^f  
  124 5201 劳务成本 service cost mP+rPDGp  
  125 5301 研发支出 research and development expenditures tRzo}_+N  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 5 im qZw  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Sp~gY]:  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor a^MR"i >@G  
  六、损益类 z! DD'8r>  
  129 6001 主营业务收入 main business income nk+*M9r|I  
  130 6011 利息收入 金融共用​ interest income financial sharing yL%k5cO$N  
  135 6051 其他业务收入 other business income }ej-Lu,b3  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance D OGg=`XK1  
  137 6101 公允价值变动损益 sound value flexible loss and profit #7dM %   
  138 6111 投资收益 income on investment !Z`xw k"!  
  142 6301 营业外收入 nonrevenue receipt ealh>Y  
  143 6401 主营业务成本 main business cost RWK##VHK  
  144 6402 其他业务支出 other business expense VkDFR [k_  
  145 6405 营业税金及附加 business tariff and annex ^`Qh*:T$  
  146 6411 利息支出 金融共用 interest expense financial sharing liG3   
  155 6601 销售费用 marketing cost Wg C*bp{  
  156 6602 管理费用 managing cost <B =!ZC=n  
  157 6603 财务费用 financial cost jHWJpm(  
  158 6604 勘探费用 exploration expense ,';+A{aV  
  159 6701 资产减值损失 loss from asset devaluation ;WpPdR2  
  160 6711 营业外支出 nonoperating expense ^><B5A>;  
  161 6801 所得税 income tax PdD| 3B&  
  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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