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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 [*v\X %+  
  1 1001 库存现金 cash on hand z ZQoY_UI  
  2 1002 银行存款 bank deposit z>~3*a9&  
  5 1015 其他货币资金 other monetary capital TH VF@@q  
  9 1101 交易性金融资产 transaction monetary assets H R  
  11 1121 应收票据 notes receivable ktRdf6:~  
  12 1122 应收账款 Account receivable ,55`s#;  
  13 1123 预付账款 account prepaid ^bGi_YC  
  14 1131 应收股利 dividend receivable o 8U2vMH  
  15 1132 应收利息 accrued interest receivable K .~U% v}  
  21 1231 其他应收款 accounts receivable-others &h-1Z}  
  22 1241 坏账准备 had debts reserve L_|Y_=r."  
  28 1401 材料采购 procurement of materials HY:n{= o  
  29 1402 在途物资 materials in transit _u; UU$~  
  30 1403 原材料 raw materials =|/b[Gd(  
  32 1406 库存商品 commodity stocks !$HWUxM;p  
  33 1407 发出商品 goods in transit i`;I"oY4  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles lvlH5Fc  
  42 1461 存货跌价准备 reserve against stock price declining 7 &Aakl  
  43 1501 待摊费用 fees to be apportioned ptcU_*Gd  
  45 1521 持有至到期投资 hold investment due RZjR d  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve q[lqEc  
  47 1523 可供出售金融资产 financial assets available for sale OoNAW<  
  48 1524 长期股权投资 long-term stock ownership investment +FR"Gt$g  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve }{"\"Bn_  
  50 1526 投资性房地产 investment real eastate hAdEq$   
  51 1531 长期应收款 long-term account receivable kcb'`<B  
  52 1541 未实现融资收益 unrealized financing income qMkP/BjV  
  54 1601 固定资产 permanent assets l{4\Wn Va  
  55 1602 累计折旧 accumulated depreciation &~8}y+z  
  56 1603 固定资产减值准备permanent assets reduction reserve )NK2uD  
  57 1604 在建工程 construction in process -~g3?!+Hb  
  58 1605 工程物资 engineer material Yu=^`I  
  59 1606 固定资产清理 disposal of fixed assets aum,bm/0J  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing {T9g\F*  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing c=gUY~Rl  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture qCMcN<:>  
  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 -h}J%UV  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture U&NOf;h$  
  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 %j,Ny}a   
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ;&!l2UB%  
  67 1701 无形资产 intangible assets @?U5t1O<  
  68 1702 累计摊销 accumulated amortization lMP7o&  
  69 1703 无形资产减值准备 intangible assets reduction reserve cD\Qt9EI  
  70 1711 商誉 business reputation zV]0S o  
  71 1801 长期待摊费用 long-term deferred expenses T7v8}_ "-  
  72 1811 递延所得税资产 deferred income tax assets ?g&]*zc^\  
  73 1901 待处理财产损溢 waiting assets profit and loss gM8eO-d  
  二、负债类 debt group b#M<b.R)  
  74 2001 短期借款 short-term loan 19EU[eb  
  81 2101 交易性金融负债 transaction financial liabilities /D  q]=P  
  83 2201 应付票据 notes payable *=8)]_=f  
  84 2202 应付账款 account payable M\%{!Wzo8  
  85 2205 预收账款 item received in advance 4 R]|  
  86 2211 应付职工薪酬 employee pay payable 2a^(8A`7W  
  87 2221 应交税费 tax payable qz:OnQv!  
  88 2231 应付股利 dividend payable ^$(|(N[;   
  89 2232 应付利息 interest payable A28w/ =e7  
  90 2241 其他应付款 other account payable gDv]n^&  
  97 2401 预提费用 withholding expenses $2.DZ  
  98 2411 预计负债 estimated liabilities ?OSd8E+itM  
  99 2501 递延收益 deferred income M3''xrpC  
  100 2601 长期借款 money borrowed for long term u0,~pJvX  
  101 2602 长期债券 long-term bond 86Rit!ih  
  106 2801 长期应付款 long-term account payable V6L_aee}CK  
  107 2802 未确认融资费用 unacknowledged financial charges P+/L, u  
  108 2811 专项应付款 special accounts payable QqDF_  
  109 2901 递延所得税负债 deferred income tax liabilities h\5 7t@A  
  三、共同类 ;# {x_>M  
  112 3101 衍生工具 derivative tool 9T]]TEv4  
  113 3201 套期工具 arbitrage tool m H?hzxa+  
  114 3202 被套期项目 arbitrage project H Ow hl  
  四、所有者权益类 p#&6Ed*V  
  115 4001 实收资本 paid-up capital 5*CwQJC<  
  116 4002 资本公积 contributed surplus ,uw &)A  
  117 4101 盈余公积 earned surplus +SJ aE] $  
  119 4103 本年利润 profit for the current year `'93J wYb  
  120 4104 利润分配 allocation of profits &$=F $  
  121 4201 库存股 treasury stock OV[-m;h|  
  五、成本类 L*_xu _F  
  122 5001 生产成本 production cost g N[r*:B  
  123 5101 制造费用 cost of production &.}zZ/  
  124 5201 劳务成本 service cost |LQmdgVr$  
  125 5301 研发支出 research and development expenditures s[g1e i9  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 5Ql6?U HD  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor BK +JHT  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor aZ'p:9e  
  六、损益类 #Ky0` n  
  129 6001 主营业务收入 main business income #\jPBLc  
  130 6011 利息收入 金融共用​ interest income financial sharing mB\5b SFY`  
  135 6051 其他业务收入 other business income 4 (yHD  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance o] nQo?!  
  137 6101 公允价值变动损益 sound value flexible loss and profit * n[6H  
  138 6111 投资收益 income on investment ex['{|a{  
  142 6301 营业外收入 nonrevenue receipt }"T:z{n  
  143 6401 主营业务成本 main business cost 5mV'k"Om#"  
  144 6402 其他业务支出 other business expense `8Om*{xg  
  145 6405 营业税金及附加 business tariff and annex >8VJ!Kg4  
  146 6411 利息支出 金融共用 interest expense financial sharing 6hZhD1lDG^  
  155 6601 销售费用 marketing cost acH.L _B:  
  156 6602 管理费用 managing cost [7B&<zY/?  
  157 6603 财务费用 financial cost  A=,m  
  158 6604 勘探费用 exploration expense 5ZSw0A(w  
  159 6701 资产减值损失 loss from asset devaluation R6!3Y/Q@  
  160 6711 营业外支出 nonoperating expense U!Lws#\X  
  161 6801 所得税 income tax ^mGTZxO  
  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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