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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 ]uZaj?%J<  
  1 1001 库存现金 cash on hand lDVw2J'p  
  2 1002 银行存款 bank deposit q!Q*T^-rO  
  5 1015 其他货币资金 other monetary capital |rL#HG  
  9 1101 交易性金融资产 transaction monetary assets a2.@Zyz  
  11 1121 应收票据 notes receivable iL8:I) z  
  12 1122 应收账款 Account receivable 8o\KF( I  
  13 1123 预付账款 account prepaid )>r sX)  
  14 1131 应收股利 dividend receivable hnTk)nq5#  
  15 1132 应收利息 accrued interest receivable 3\Tqs  
  21 1231 其他应收款 accounts receivable-others G @8wv J  
  22 1241 坏账准备 had debts reserve D`hg+64}  
  28 1401 材料采购 procurement of materials Rxl/)H[Lc"  
  29 1402 在途物资 materials in transit qE@H~&  
  30 1403 原材料 raw materials  BRF4 p:  
  32 1406 库存商品 commodity stocks Rwe!xY^d8  
  33 1407 发出商品 goods in transit ~aL&,0  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles /?B%,$~  
  42 1461 存货跌价准备 reserve against stock price declining v%4zP%4Ak[  
  43 1501 待摊费用 fees to be apportioned n,*E s/ \  
  45 1521 持有至到期投资 hold investment due 30<3DA_P  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve z:W|GDD1  
  47 1523 可供出售金融资产 financial assets available for sale 6S P!J*F  
  48 1524 长期股权投资 long-term stock ownership investment ( yv)zg9  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve jm&PGZ#n=R  
  50 1526 投资性房地产 investment real eastate 9ohO-t$XkY  
  51 1531 长期应收款 long-term account receivable %~EOq\&  
  52 1541 未实现融资收益 unrealized financing income Xp?WoC N  
  54 1601 固定资产 permanent assets &.chqP(|  
  55 1602 累计折旧 accumulated depreciation ur JR[$p  
  56 1603 固定资产减值准备permanent assets reduction reserve /ULO#CN?;  
  57 1604 在建工程 construction in process kPezR: 31  
  58 1605 工程物资 engineer material _qU;`Q  
  59 1606 固定资产清理 disposal of fixed assets &]jCoBj+_  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing @tVl8]y  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing }c ,:uN  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture M|IgG:a;T  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture _64<[2  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 1 ( vcM  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation v])R6-T-  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 3fq'<5 ^  
  67 1701 无形资产 intangible assets k56*eEc  
  68 1702 累计摊销 accumulated amortization :~LOw}N!aQ  
  69 1703 无形资产减值准备 intangible assets reduction reserve B/gI~e0  
  70 1711 商誉 business reputation wt1Y&D  
  71 1801 长期待摊费用 long-term deferred expenses ,'a[1RN  
  72 1811 递延所得税资产 deferred income tax assets >e^8fpgSo  
  73 1901 待处理财产损溢 waiting assets profit and loss ?a{>QyL  
  二、负债类 debt group Igb %bO_  
  74 2001 短期借款 short-term loan YE[{Y(5;q  
  81 2101 交易性金融负债 transaction financial liabilities P.'$L\  
  83 2201 应付票据 notes payable @X]J MicJ  
  84 2202 应付账款 account payable F0tx.]uS  
  85 2205 预收账款 item received in advance o>MB8[r  
  86 2211 应付职工薪酬 employee pay payable I IUTo  
  87 2221 应交税费 tax payable |6T"T P  
  88 2231 应付股利 dividend payable tW=oAy  
  89 2232 应付利息 interest payable 8c'5P  
  90 2241 其他应付款 other account payable TF-a 1z  
  97 2401 预提费用 withholding expenses 1pZ[r M'}  
  98 2411 预计负债 estimated liabilities j38>5DM6L  
  99 2501 递延收益 deferred income gM_MK8py  
  100 2601 长期借款 money borrowed for long term =:(<lKf,<F  
  101 2602 长期债券 long-term bond #(1R:z\:  
  106 2801 长期应付款 long-term account payable [WBU _  
  107 2802 未确认融资费用 unacknowledged financial charges U~_G *0  
  108 2811 专项应付款 special accounts payable Vh8RVFi;c  
  109 2901 递延所得税负债 deferred income tax liabilities (tz fyZ M  
  三、共同类 of0 hJR  
  112 3101 衍生工具 derivative tool eGi|S'L'  
  113 3201 套期工具 arbitrage tool C)|#z/"  
  114 3202 被套期项目 arbitrage project yYPFk  
  四、所有者权益类 .7r$jmuFs  
  115 4001 实收资本 paid-up capital ]X<L~s_*  
  116 4002 资本公积 contributed surplus L,* #  
  117 4101 盈余公积 earned surplus 8rM1kOCf  
  119 4103 本年利润 profit for the current year \5R>+[n!  
  120 4104 利润分配 allocation of profits TM0DR'.  
  121 4201 库存股 treasury stock O^<\]_l  
  五、成本类 &C.m*^`^  
  122 5001 生产成本 production cost {^6<Ohe4j  
  123 5101 制造费用 cost of production mmBZ}V+&=  
  124 5201 劳务成本 service cost gtJCvVj>g  
  125 5301 研发支出 research and development expenditures Ujfs!ikh&F  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor C:{&cIFrPe  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor jU_#-<'r  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor "<1-9C Ml  
  六、损益类 "-A@d&5.  
  129 6001 主营业务收入 main business income K?X 6@u|h  
  130 6011 利息收入 金融共用​ interest income financial sharing @+(a{%~7y  
  135 6051 其他业务收入 other business income $S2kc$'F  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance c%x.cbu>  
  137 6101 公允价值变动损益 sound value flexible loss and profit a 8.Xy])!  
  138 6111 投资收益 income on investment {14sI*b16  
  142 6301 营业外收入 nonrevenue receipt nWsR;~pK  
  143 6401 主营业务成本 main business cost ah|`),o(k  
  144 6402 其他业务支出 other business expense /V f L(  
  145 6405 营业税金及附加 business tariff and annex ^ Mw=!n[  
  146 6411 利息支出 金融共用 interest expense financial sharing sT+\ z  
  155 6601 销售费用 marketing cost Su/}OS\R  
  156 6602 管理费用 managing cost $Y<(~E$FX  
  157 6603 财务费用 financial cost TTm  
  158 6604 勘探费用 exploration expense x(bM   
  159 6701 资产减值损失 loss from asset devaluation 0uO<7IW9  
  160 6711 营业外支出 nonoperating expense =qFDrDt  
  161 6801 所得税 income tax I oFtfb[  
  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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