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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 p"ZPv~("V  
  1 1001 库存现金 cash on hand q /#O :Q  
  2 1002 银行存款 bank deposit *GA#.$n  
  5 1015 其他货币资金 other monetary capital D:f#  
  9 1101 交易性金融资产 transaction monetary assets ][.1b@)qV  
  11 1121 应收票据 notes receivable 7}x KiHh:  
  12 1122 应收账款 Account receivable zx^)Qb/EL6  
  13 1123 预付账款 account prepaid 9P]TIV.  
  14 1131 应收股利 dividend receivable p47~vgJN  
  15 1132 应收利息 accrued interest receivable j \SDw  
  21 1231 其他应收款 accounts receivable-others 0\/7[nwS  
  22 1241 坏账准备 had debts reserve &{8 "- dw  
  28 1401 材料采购 procurement of materials E:7vm@+  
  29 1402 在途物资 materials in transit |Q$C%7  
  30 1403 原材料 raw materials i^=an?}/  
  32 1406 库存商品 commodity stocks 8<P.>u  
  33 1407 发出商品 goods in transit !R-UL#w9W'  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles lB,MVsn18  
  42 1461 存货跌价准备 reserve against stock price declining YO=;)R A  
  43 1501 待摊费用 fees to be apportioned =w8*n2  
  45 1521 持有至到期投资 hold investment due W 1#3+  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Lbd_L  
  47 1523 可供出售金融资产 financial assets available for sale Cnc77EUD  
  48 1524 长期股权投资 long-term stock ownership investment sQR;!-j  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve !-: a`Vs+  
  50 1526 投资性房地产 investment real eastate 8F%T Z M  
  51 1531 长期应收款 long-term account receivable E-r/$&D5mP  
  52 1541 未实现融资收益 unrealized financing income a-7nA  
  54 1601 固定资产 permanent assets Od "-w<'  
  55 1602 累计折旧 accumulated depreciation 1 %*X,E  
  56 1603 固定资产减值准备permanent assets reduction reserve Q_ $AGF  
  57 1604 在建工程 construction in process H`fkds  
  58 1605 工程物资 engineer material 9[:nW p^  
  59 1606 固定资产清理 disposal of fixed assets k (Ow.nkb  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing W2REwUps  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing @NO&3m]  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture f}*Xz.[bCp  
  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 " <=^Sm  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture }(gXlF  
  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 z%b3/rx  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation B3K%V|;z )  
  67 1701 无形资产 intangible assets &%^[2^H8"  
  68 1702 累计摊销 accumulated amortization l*h6 JgU  
  69 1703 无形资产减值准备 intangible assets reduction reserve qoOHWh&  
  70 1711 商誉 business reputation h1,J<B@  
  71 1801 长期待摊费用 long-term deferred expenses ^y&l!,(A   
  72 1811 递延所得税资产 deferred income tax assets ])e6\)  
  73 1901 待处理财产损溢 waiting assets profit and loss B^eea[  
  二、负债类 debt group Q&wBX%@^L  
  74 2001 短期借款 short-term loan I(<1-3 ~  
  81 2101 交易性金融负债 transaction financial liabilities d8|:)7PSt  
  83 2201 应付票据 notes payable X~lOFH;}q  
  84 2202 应付账款 account payable dNIY `u  
  85 2205 预收账款 item received in advance m^p Q55,   
  86 2211 应付职工薪酬 employee pay payable L[IjzxUv  
  87 2221 应交税费 tax payable zm"&8/l  
  88 2231 应付股利 dividend payable jk)U~KGcg  
  89 2232 应付利息 interest payable \@5W&Be^  
  90 2241 其他应付款 other account payable #E>f.:)  
  97 2401 预提费用 withholding expenses aFKks .n3  
  98 2411 预计负债 estimated liabilities x< imMJ  
  99 2501 递延收益 deferred income Lc+)#9*d  
  100 2601 长期借款 money borrowed for long term 0(teplo&P  
  101 2602 长期债券 long-term bond d@`yRueWiV  
  106 2801 长期应付款 long-term account payable m`n51i{U  
  107 2802 未确认融资费用 unacknowledged financial charges /K'Kx  
  108 2811 专项应付款 special accounts payable i;yz%Ug  
  109 2901 递延所得税负债 deferred income tax liabilities ZSxKk6n}J  
  三、共同类 AX[/S8|6  
  112 3101 衍生工具 derivative tool x}72jJ e`  
  113 3201 套期工具 arbitrage tool 'tF<7\!  
  114 3202 被套期项目 arbitrage project xOP\ +(  
  四、所有者权益类 %Sj;:LC  
  115 4001 实收资本 paid-up capital UT"L5{c  
  116 4002 资本公积 contributed surplus =n%?oLg^  
  117 4101 盈余公积 earned surplus 0!xD+IA!8  
  119 4103 本年利润 profit for the current year )\p@E3Uxf  
  120 4104 利润分配 allocation of profits Bojm lVg  
  121 4201 库存股 treasury stock \\)3:1X  
  五、成本类 a ipvG  
  122 5001 生产成本 production cost #~nI^ ggW  
  123 5101 制造费用 cost of production }K0.*+M  
  124 5201 劳务成本 service cost uPb9j;Q?  
  125 5301 研发支出 research and development expenditures 852$Ui|I  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor i9w xP i  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor M,|o2'  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor PL wa!j  
  六、损益类 +STT(bMn  
  129 6001 主营业务收入 main business income :Ruj;j  
  130 6011 利息收入 金融共用​ interest income financial sharing &:w{[H$-  
  135 6051 其他业务收入 other business income 0s= GM|y  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Xo }w$q5  
  137 6101 公允价值变动损益 sound value flexible loss and profit ;p1% KmK3  
  138 6111 投资收益 income on investment \U p<m>3\  
  142 6301 营业外收入 nonrevenue receipt tlG&PVvr  
  143 6401 主营业务成本 main business cost 4{*K%pv\  
  144 6402 其他业务支出 other business expense 'Zk&AD ~  
  145 6405 营业税金及附加 business tariff and annex %/s:G )  
  146 6411 利息支出 金融共用 interest expense financial sharing y%p&g  
  155 6601 销售费用 marketing cost =v1s@5 ;~  
  156 6602 管理费用 managing cost $O7>E!uVD  
  157 6603 财务费用 financial cost >L)Xyq  
  158 6604 勘探费用 exploration expense *COr^7Kf5  
  159 6701 资产减值损失 loss from asset devaluation j @sd x)1+  
  160 6711 营业外支出 nonoperating expense I x-FJF-  
  161 6801 所得税 income tax DS-Kot(k(z  
  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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