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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
UH1S_:6  
  一、资产类 A*-]J=:E {  
  1 1001 库存现金 cash on hand rU2YMghE  
  2 1002 银行存款 bank deposit (}/.4xE  
  5 1015 其他货币资金 other monetary capital O?4vC5x  
  9 1101 交易性金融资产 transaction monetary assets 7Y_fF1-wY  
  11 1121 应收票据 notes receivable zx_O"0{5  
  12 1122 应收账款 Account receivable i+qLc6|S=2  
  13 1123 预付账款 account prepaid $9 &Q.Kpq>  
  14 1131 应收股利 dividend receivable G{&yzHAuae  
  15 1132 应收利息 accrued interest receivable /eU1(oo&`5  
  21 1231 其他应收款 accounts receivable-others B~ 'VDOG$Z  
  22 1241 坏账准备 had debts reserve D:RBq\8  
  28 1401 材料采购 procurement of materials {m*V/tX  
  29 1402 在途物资 materials in transit E< 98ahZ?l  
  30 1403 原材料 raw materials ~_# Y,)S!z  
  32 1406 库存商品 commodity stocks %Mb( c+7  
  33 1407 发出商品 goods in transit F'Y 2f6B  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles iA^+/Lt  
  42 1461 存货跌价准备 reserve against stock price declining S,)|~#5x  
  43 1501 待摊费用 fees to be apportioned 7am/X.  
  45 1521 持有至到期投资 hold investment due 67K RM(S  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 3_ j C sX  
  47 1523 可供出售金融资产 financial assets available for sale ,:dEEL+>c  
  48 1524 长期股权投资 long-term stock ownership investment [iO$ c]!H  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve XYxm8ee"j  
  50 1526 投资性房地产 investment real eastate N8MlT \+r  
  51 1531 长期应收款 long-term account receivable "Wn?8vR  
  52 1541 未实现融资收益 unrealized financing income 0F0Q =dZ  
  54 1601 固定资产 permanent assets foP>w4pB  
  55 1602 累计折旧 accumulated depreciation =|WV^0=S'%  
  56 1603 固定资产减值准备permanent assets reduction reserve )68fm\t(  
  57 1604 在建工程 construction in process ;([tf;  
  58 1605 工程物资 engineer material Jv4D^>yj[  
  59 1606 固定资产清理 disposal of fixed assets "o5gQTwb  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing l:5CM[mZ  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing y T1Qep  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture w?$u!X  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture &T|&D[@  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture dbq{a  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation s2kZZP8-  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 5[j! \d}U  
  67 1701 无形资产 intangible assets 0Z) ;.l^  
  68 1702 累计摊销 accumulated amortization ~&j`9jdOj  
  69 1703 无形资产减值准备 intangible assets reduction reserve (Q+:N;  
  70 1711 商誉 business reputation _{Q?VQvZ  
  71 1801 长期待摊费用 long-term deferred expenses ,w b|?>Y  
  72 1811 递延所得税资产 deferred income tax assets ^]lwd"$  
  73 1901 待处理财产损溢 waiting assets profit and loss %3l;b R>  
  二、负债类 debt group a+>W  
  74 2001 短期借款 short-term loan eEri v@v  
  81 2101 交易性金融负债 transaction financial liabilities %[\Ft  
  83 2201 应付票据 notes payable T m@1q!G  
  84 2202 应付账款 account payable ch,Zk )y:_  
  85 2205 预收账款 item received in advance : ! iPn%  
  86 2211 应付职工薪酬 employee pay payable :2UC{_  
  87 2221 应交税费 tax payable kj3o 1 Y  
  88 2231 应付股利 dividend payable }MavI'  
  89 2232 应付利息 interest payable g<T`F  
  90 2241 其他应付款 other account payable QY\wQjwuW  
  97 2401 预提费用 withholding expenses N7I71q|  
  98 2411 预计负债 estimated liabilities `2(R}zUHN  
  99 2501 递延收益 deferred income Y1E>T-Ma  
  100 2601 长期借款 money borrowed for long term g=YiR/O1QN  
  101 2602 长期债券 long-term bond ,I&0#+}n  
  106 2801 长期应付款 long-term account payable M}oFn}-T9a  
  107 2802 未确认融资费用 unacknowledged financial charges n-b<vEZw#  
  108 2811 专项应付款 special accounts payable /E4}d =5L  
  109 2901 递延所得税负债 deferred income tax liabilities ]-5jgz"  
  三、共同类 "k1Tsd-  
  112 3101 衍生工具 derivative tool _hyxKrm' 6  
  113 3201 套期工具 arbitrage tool , w'$T)  
  114 3202 被套期项目 arbitrage project ;Y|~!%2~  
  四、所有者权益类 u g:G9vjQ  
  115 4001 实收资本 paid-up capital <sCq x/L  
  116 4002 资本公积 contributed surplus `)C`_g3Ew  
  117 4101 盈余公积 earned surplus {|J2clL  
  119 4103 本年利润 profit for the current year GWqY$YT  
  120 4104 利润分配 allocation of profits J_[[BJ&}x  
  121 4201 库存股 treasury stock 5f*'wA  
  五、成本类 U1 HD~  
  122 5001 生产成本 production cost :k )<1ua  
  123 5101 制造费用 cost of production cD`O +WA2K  
  124 5201 劳务成本 service cost *JC{G^|Y  
  125 5301 研发支出 research and development expenditures FeeWZe0i  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor x^O2Lj,w\  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor   6[|<  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor pOI`,i}.  
  六、损益类 ^YJ^+:D(  
  129 6001 主营业务收入 main business income oJJ k  
  130 6011 利息收入 金融共用​ interest income financial sharing Ee\-q  
  135 6051 其他业务收入 other business income //5_E7Ehu$  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance T!xy^n]}  
  137 6101 公允价值变动损益 sound value flexible loss and profit '-]BSU  
  138 6111 投资收益 income on investment .n F  
  142 6301 营业外收入 nonrevenue receipt $0S"Lh{  
  143 6401 主营业务成本 main business cost >fj $ wOq  
  144 6402 其他业务支出 other business expense -%V-'X5  
  145 6405 营业税金及附加 business tariff and annex 07"Oj9NlA  
  146 6411 利息支出 金融共用 interest expense financial sharing s>``- ]3  
  155 6601 销售费用 marketing cost pL/.JzB  
  156 6602 管理费用 managing cost jG(~9P7  
  157 6603 财务费用 financial cost PW//8lsR  
  158 6604 勘探费用 exploration expense p+sPCF  
  159 6701 资产减值损失 loss from asset devaluation v?TJ !o  
  160 6711 营业外支出 nonoperating expense wYMX1=  
  161 6801 所得税 income tax MirBJL  
  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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