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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
~y%8uHL:  
  一、资产类 0wV!mC  
  1 1001 库存现金 cash on hand wSHE~Xx  
  2 1002 银行存款 bank deposit @.f@N;z  
  5 1015 其他货币资金 other monetary capital $d M: 5y  
  9 1101 交易性金融资产 transaction monetary assets #(C2KRRiA  
  11 1121 应收票据 notes receivable &B\tcF  
  12 1122 应收账款 Account receivable N.OC _H&  
  13 1123 预付账款 account prepaid TIbqUR  
  14 1131 应收股利 dividend receivable sw{,l"]<  
  15 1132 应收利息 accrued interest receivable Jw'%[(q Q  
  21 1231 其他应收款 accounts receivable-others LC/9)Sh_n  
  22 1241 坏账准备 had debts reserve \x i wp.  
  28 1401 材料采购 procurement of materials n*G[ZW*Uc  
  29 1402 在途物资 materials in transit S+>1yvr),  
  30 1403 原材料 raw materials TSXa#SKp  
  32 1406 库存商品 commodity stocks hc}d S$=C  
  33 1407 发出商品 goods in transit } )O ^xF ~  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles f>i6f@  
  42 1461 存货跌价准备 reserve against stock price declining a<l(zJptG  
  43 1501 待摊费用 fees to be apportioned nYG$V)iCb  
  45 1521 持有至到期投资 hold investment due YRF%].A%2  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ^~Nz8PCY  
  47 1523 可供出售金融资产 financial assets available for sale [@Y<:6  
  48 1524 长期股权投资 long-term stock ownership investment w*[i!i  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve t6&6kl  
  50 1526 投资性房地产 investment real eastate 2'_xg~  
  51 1531 长期应收款 long-term account receivable B`)o?GcVN  
  52 1541 未实现融资收益 unrealized financing income ]Ln2|$R  
  54 1601 固定资产 permanent assets ZzPlIl}\  
  55 1602 累计折旧 accumulated depreciation yCZV:R;  
  56 1603 固定资产减值准备permanent assets reduction reserve $lmbeW[0  
  57 1604 在建工程 construction in process S0nBX"$u  
  58 1605 工程物资 engineer material pOQ'k>!  
  59 1606 固定资产清理 disposal of fixed assets 9,=3D2x&  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing I#QBJ#  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing k`Nc<nN 8  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture AVyO5>w  
  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 _hyboQi  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture BuMBnbT  
  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 bFk >IifN  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation g#qt<d}j  
  67 1701 无形资产 intangible assets preKg $U  
  68 1702 累计摊销 accumulated amortization @Ong+^m|PC  
  69 1703 无形资产减值准备 intangible assets reduction reserve MkZm =Sf  
  70 1711 商誉 business reputation Cw]& B  
  71 1801 长期待摊费用 long-term deferred expenses PeGL Rbx34  
  72 1811 递延所得税资产 deferred income tax assets Ijq1ns_tx8  
  73 1901 待处理财产损溢 waiting assets profit and loss 8#NtZ  
  二、负债类 debt group p@] \ N  
  74 2001 短期借款 short-term loan  b=v  
  81 2101 交易性金融负债 transaction financial liabilities P.mz$M  
  83 2201 应付票据 notes payable ,-^Grmr4M  
  84 2202 应付账款 account payable o5KpiibFM  
  85 2205 预收账款 item received in advance An cmSi  
  86 2211 应付职工薪酬 employee pay payable [mph iH/  
  87 2221 应交税费 tax payable <RY5ZP  
  88 2231 应付股利 dividend payable /n;-f%dL  
  89 2232 应付利息 interest payable K5gh7  
  90 2241 其他应付款 other account payable $}&Y$w>S  
  97 2401 预提费用 withholding expenses <4S Y'-w  
  98 2411 预计负债 estimated liabilities ?}"$[6.  
  99 2501 递延收益 deferred income n;8[WR)  
  100 2601 长期借款 money borrowed for long term <a7y]Py  
  101 2602 长期债券 long-term bond (&R /ns~  
  106 2801 长期应付款 long-term account payable e9/:q"*)/  
  107 2802 未确认融资费用 unacknowledged financial charges Pn|A>.)z  
  108 2811 专项应付款 special accounts payable 4eTfb  
  109 2901 递延所得税负债 deferred income tax liabilities $j*%}x~[  
  三、共同类 xayo{l=uGv  
  112 3101 衍生工具 derivative tool /tI8JXcUK  
  113 3201 套期工具 arbitrage tool x!GHUz*:uz  
  114 3202 被套期项目 arbitrage project W1S7%6y_1  
  四、所有者权益类 wYy= Tl-N  
  115 4001 实收资本 paid-up capital x`K<z J   
  116 4002 资本公积 contributed surplus O?e38(  
  117 4101 盈余公积 earned surplus p`:hY`P  
  119 4103 本年利润 profit for the current year -(9>{!",J  
  120 4104 利润分配 allocation of profits - &u]B$  
  121 4201 库存股 treasury stock ]w z`j1  
  五、成本类 +-YMW;5  
  122 5001 生产成本 production cost :U_k*9z}=  
  123 5101 制造费用 cost of production KdI X`  
  124 5201 劳务成本 service cost N"SFVc_2  
  125 5301 研发支出 research and development expenditures $5kb3x<W  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor i[1K~yXq:  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 9TRS#iVL+*  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ?g gl8bzA  
  六、损益类 0 `%eP5  
  129 6001 主营业务收入 main business income sy`@q<h(  
  130 6011 利息收入 金融共用​ interest income financial sharing m  "'  
  135 6051 其他业务收入 other business income ("-Co,4ey  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance !$N^Ak5#  
  137 6101 公允价值变动损益 sound value flexible loss and profit g bDre~|  
  138 6111 投资收益 income on investment c,nE@~ul2  
  142 6301 营业外收入 nonrevenue receipt ) =-$>75Z  
  143 6401 主营业务成本 main business cost D^ZG-WR  
  144 6402 其他业务支出 other business expense ("07t/||  
  145 6405 营业税金及附加 business tariff and annex o1C1F}gxU  
  146 6411 利息支出 金融共用 interest expense financial sharing u6^cLQO+  
  155 6601 销售费用 marketing cost _N!L?b83P  
  156 6602 管理费用 managing cost ~+w'b7T,=  
  157 6603 财务费用 financial cost ?O3E.!Q|  
  158 6604 勘探费用 exploration expense )H@"S]?7i"  
  159 6701 资产减值损失 loss from asset devaluation Kn-cwz5  
  160 6711 营业外支出 nonoperating expense o  %GVg  
  161 6801 所得税 income tax 2F* spu  
  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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