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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 wb##|XyK<c  
  1 1001 库存现金 cash on hand -e0?1.A$  
  2 1002 银行存款 bank deposit l701$>>  
  5 1015 其他货币资金 other monetary capital (io[O?te  
  9 1101 交易性金融资产 transaction monetary assets x]4>f[>*>  
  11 1121 应收票据 notes receivable u Qg$hS  
  12 1122 应收账款 Account receivable ^nDa-J$  
  13 1123 预付账款 account prepaid -*kZ2grLt  
  14 1131 应收股利 dividend receivable P=s3&NDD  
  15 1132 应收利息 accrued interest receivable JLg/fB3%  
  21 1231 其他应收款 accounts receivable-others >Qg-dJt[  
  22 1241 坏账准备 had debts reserve )a%E $`   
  28 1401 材料采购 procurement of materials ^}J,;Zhu5  
  29 1402 在途物资 materials in transit JE<h  
  30 1403 原材料 raw materials [EK^0g   
  32 1406 库存商品 commodity stocks E[BM0.#bZ  
  33 1407 发出商品 goods in transit G+I->n-s4  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles gQ<{NQMzvd  
  42 1461 存货跌价准备 reserve against stock price declining yDj'')LOQg  
  43 1501 待摊费用 fees to be apportioned o5m] Gqa  
  45 1521 持有至到期投资 hold investment due E*s _Y  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ~c*kS E2X  
  47 1523 可供出售金融资产 financial assets available for sale +Z] }ce u"  
  48 1524 长期股权投资 long-term stock ownership investment :z%Zur+n c  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve u EERNo&  
  50 1526 投资性房地产 investment real eastate S9'Xsh  
  51 1531 长期应收款 long-term account receivable NiRb:F-  
  52 1541 未实现融资收益 unrealized financing income b+L!p.:  
  54 1601 固定资产 permanent assets u_FN'p=.  
  55 1602 累计折旧 accumulated depreciation sI{?4k  
  56 1603 固定资产减值准备permanent assets reduction reserve su\`E&0V+  
  57 1604 在建工程 construction in process RPjw12Ly  
  58 1605 工程物资 engineer material :u)Qs#'29  
  59 1606 固定资产清理 disposal of fixed assets 9 aKU}y  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing J5z\e@?.0\  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing @3~W ukc  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture .LbAR u  
  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 xZ SDA8kS  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture m8+ EMBl  
  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 Oh,Xjel  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation *_H]?&  
  67 1701 无形资产 intangible assets 0r?]b*IEK  
  68 1702 累计摊销 accumulated amortization . +,{|){c  
  69 1703 无形资产减值准备 intangible assets reduction reserve Y@ vC!C  
  70 1711 商誉 business reputation 5'<a,,RKu  
  71 1801 长期待摊费用 long-term deferred expenses t[AA=  
  72 1811 递延所得税资产 deferred income tax assets q%,y66pFr  
  73 1901 待处理财产损溢 waiting assets profit and loss 7$8DMBqq  
  二、负债类 debt group 'QTa<Z)E  
  74 2001 短期借款 short-term loan /_yAd,^-+  
  81 2101 交易性金融负债 transaction financial liabilities ID<[=es6  
  83 2201 应付票据 notes payable ]u:Ij|.'y0  
  84 2202 应付账款 account payable /"^XrVi-  
  85 2205 预收账款 item received in advance $I<\Yuy-M9  
  86 2211 应付职工薪酬 employee pay payable r"t,/@`n  
  87 2221 应交税费 tax payable "{c@}~  
  88 2231 应付股利 dividend payable 7 h>,  
  89 2232 应付利息 interest payable }FX:sa?5  
  90 2241 其他应付款 other account payable 0_=^#r4Mu  
  97 2401 预提费用 withholding expenses BJ5^-|  
  98 2411 预计负债 estimated liabilities "I@akM$x  
  99 2501 递延收益 deferred income xqauSW  
  100 2601 长期借款 money borrowed for long term -MORd{GF  
  101 2602 长期债券 long-term bond IYr}%:P)  
  106 2801 长期应付款 long-term account payable -U\s.FI.AR  
  107 2802 未确认融资费用 unacknowledged financial charges o>&-B.zq  
  108 2811 专项应付款 special accounts payable M-e|$'4u  
  109 2901 递延所得税负债 deferred income tax liabilities AKS. XW  
  三、共同类 6y"T;.FAo  
  112 3101 衍生工具 derivative tool Qv)DSl  
  113 3201 套期工具 arbitrage tool FtDF}   
  114 3202 被套期项目 arbitrage project Ri*mu*r\}  
  四、所有者权益类 vYq"W%   
  115 4001 实收资本 paid-up capital `7.$ A U  
  116 4002 资本公积 contributed surplus E5a7p.  
  117 4101 盈余公积 earned surplus 8~O0P=  
  119 4103 本年利润 profit for the current year Nk1p)V SC  
  120 4104 利润分配 allocation of profits O(:/ &`)  
  121 4201 库存股 treasury stock nj- LG!"a  
  五、成本类 =NWzsRl,  
  122 5001 生产成本 production cost 6=*n$l# }  
  123 5101 制造费用 cost of production GC(QV}9z"  
  124 5201 劳务成本 service cost u)%/df qzZ  
  125 5301 研发支出 research and development expenditures c(!pcB8  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor NS "1zR+  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor "#h/sAIs  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor }*vE/W  
  六、损益类 o)'06FF\$  
  129 6001 主营业务收入 main business income m;qqjzy  
  130 6011 利息收入 金融共用​ interest income financial sharing " BU4\QF-  
  135 6051 其他业务收入 other business income 6zGeGW  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance &G?w*w_n  
  137 6101 公允价值变动损益 sound value flexible loss and profit h dqr~9  
  138 6111 投资收益 income on investment jY ;Hdb''  
  142 6301 营业外收入 nonrevenue receipt |;"(C# B  
  143 6401 主营业务成本 main business cost at\$ IK_  
  144 6402 其他业务支出 other business expense &4*f28 s  
  145 6405 营业税金及附加 business tariff and annex j{/5i`5m  
  146 6411 利息支出 金融共用 interest expense financial sharing 7dOpJjv?)  
  155 6601 销售费用 marketing cost AdzdYZiM_  
  156 6602 管理费用 managing cost fVi[mH0=+  
  157 6603 财务费用 financial cost O8-Z >;  
  158 6604 勘探费用 exploration expense uc J8l(?Qc  
  159 6701 资产减值损失 loss from asset devaluation 1k{H,p7  
  160 6711 营业外支出 nonoperating expense S$a.8X h  
  161 6801 所得税 income tax g'EPdE  
  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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