新准则会计科目英文翻译
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新准则会计科目英文翻译
一、资产类 1 1001 库存现金 cash on hand 2 1002 银行存款 bank deposit 5 1015 其他货币资金 other monetary capital 9 1101 交易性金融资产 transaction monetary assets 11 1121 应收票据 notes receivable 12 1122 应收账款 Account receivable 13 1123 预付账款 account prepaid 14 1131 应收股利 dividend receivable 15 1132 应收利息 accrued interest receivable 21 1231 其他应收款 accounts receivable-others 22 1241 坏账准备 had debts reserve 28 1401 材料采购 procurement of materials 29 1402 在途物资 materials in transit 30 1403 原材料 raw materials 32 1406 库存商品 commodity stocks 33 1407 发出商品 goods in transit 36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存货跌价准备 reserve against stock price declining 43 1501 待摊费用 fees to be apportioned 45 1521 持有至到期投资 hold investment due 46 1522 持有至到期投资减值准备 hold investment due reduction reserve 47 1523 可供出售金融资产 financial assets available for sale 48 1524 长期股权投资 long-term stock ownership investment 49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 50 1526 投资性房地产 investment real eastate 51 1531 长期应收款 long-term account receivable 52 1541 未实现融资收益 unrealized financing income 54 1601 固定资产 permanent assets 55 1602 累计折旧 accumulated depreciation 56 1603 固定资产减值准备permanent assets reduction reserve 57 1604 在建工程 construction in process 58 1605 工程物资 engineer material 59 1606 固定资产清理 disposal of fixed assets 60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 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 1623 公益wenku.baidu.com生物资产 农业专用 non-profit living assets exclusively for agriculture 65 1631 油气资产 66 1632 累计折耗 exploitation 67 1701 无形资产 68 1702 累计摊销 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 石油天然气开采专用 accumulated depletion exclusively for oil and gas intangible assets accumulated amortization
主营业务收入main business income 利息收入 金融共用 interest income financial sharing 其他业务收入 other business income 汇兑损益 金融专用 exchange gain or loss exclusively for finance 公允价值变动损益 sound value flexible loss and profit 投资收益 income on investment 营业外收入 nonrevenue receipt 主营业务成本 main business cost 其他业务支出 other business expense 营业税金及附加 business tariff and annex 利息支出 金融共用 interest expense financial sharing 销售费用 marketing cost 管理费用 managing cost 财务费用 financial cost 勘探费用 exploration expense 资产减值损失 loss from asset devaluation 营业外支出 nonoperating expense 所得税 income tax 以前年度损益调整prior year profit and loss adjustment
69 1703 无形资产减值准备 intangible assets reduction reserve 70 1711 商誉 business reputation 71 1801 长期待摊费用 long-term deferred expenses 72 1811 递延所得税资产 deferred income tax assets 73 1901 待处理财产损溢 waiting assets profit and loss 二、负债类 debt group 74 2001 短期借款 short-term loan 81 2101 交易性金融负债 transaction financial liabilities 83 2201 应付票据 notes payable 84 2202 应付账款 account payable 85 2205 预收账款 item received in advance 86 2211 应付职工薪酬 employee pay payable 87 2221 应交税费 tax payable 88 2231 应付股利 dividend payable 89 2232 应付利息 interest payable 90 2241 其他应付款 other account payable 97 2401 预提费用 withholding expenses 98 2411 预计负债 estimated liabilities 99 2501 递延收益 deferred income 100 2601 长期借款 money borrowed for long term 101 2602 长期债券 long-term bond 106 2801 长期应付款 long-term account payable 107 2802 未确认融资费用 unacknowledged financial charges 108 2811 专项应付款 special accounts payable 109 2901 递延所得税负债 deferred income tax liabilities 三、共同类 112 3101 衍生工具 derivative tool 113 3201 套期工具 arbitrage tool 114 3202 被套期项目 arbitrage project 四、所有者权益类 115 4001 实收资本 paid-up capital 116 4002 资本公积 contributed surplus 117 4101 盈余公积 earned surplus 119 4103 本年利润 profit for the current year 120 4104 利润分配 allocation of profits 121 4201 库存股 treasury stock 五、成本类 122 5001 生产成本 production cost 123 5101 制造费用 cost of production 124 5201 劳务成本 service cost 125 5301 研发支出 research and development expenditures 126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 六、损益类
中英文对照最新会计科目 北京市审计局发布 顺序 编号 会计科目名称 适用范围 英文表达法 号 一、资产类 1 1001 库存现金 Cash on Hand 2 1002 银行存款 Bank Deposit 存放中央银行 3 1003 银行专用 Deposit in the Central Bank 款项 Due from Placements with Banks and Other 4 1011 存放同业 银行专用 Financial Institutions 5 1015 其他货币资金 Other Monetary Capital 6 1021 结算备付金 证券专用 Deposit Reservation for Balance 7 1031 存出保证金 金融共用 Deposit for Recognizance Lendings to Banks and Other Financial 8 1051 拆出资金 金融共用 Institutions 交易性金融资 9 1101 Transactional Monetary Capital 产 买入返售金融 10 1111 金融共用 Redemptory Monetary Capital for Sale 资产 11 1121 应收票据 Notes Receivable 12 1122 应收账款 Accounts Receivable
129 6001 130 6011 135 6051 136 6061 137 6101 138 6111 142 6301 143 6401 144 6402 145 6405 146 6411 155 6601 156 6602 157 6603 158 6604 159 6701 160 6711 161 6801 162 6901
13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40
一、资产类 1 1001 库存现金 cash on hand 2 1002 银行存款 bank deposit 5 1015 其他货币资金 other monetary capital 9 1101 交易性金融资产 transaction monetary assets 11 1121 应收票据 notes receivable 12 1122 应收账款 Account receivable 13 1123 预付账款 account prepaid 14 1131 应收股利 dividend receivable 15 1132 应收利息 accrued interest receivable 21 1231 其他应收款 accounts receivable-others 22 1241 坏账准备 had debts reserve 28 1401 材料采购 procurement of materials 29 1402 在途物资 materials in transit 30 1403 原材料 raw materials 32 1406 库存商品 commodity stocks 33 1407 发出商品 goods in transit 36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存货跌价准备 reserve against stock price declining 43 1501 待摊费用 fees to be apportioned 45 1521 持有至到期投资 hold investment due 46 1522 持有至到期投资减值准备 hold investment due reduction reserve 47 1523 可供出售金融资产 financial assets available for sale 48 1524 长期股权投资 long-term stock ownership investment 49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 50 1526 投资性房地产 investment real eastate 51 1531 长期应收款 long-term account receivable 52 1541 未实现融资收益 unrealized financing income 54 1601 固定资产 permanent assets 55 1602 累计折旧 accumulated depreciation 56 1603 固定资产减值准备permanent assets reduction reserve 57 1604 在建工程 construction in process 58 1605 工程物资 engineer material 59 1606 固定资产清理 disposal of fixed assets 60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 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 1623 公益wenku.baidu.com生物资产 农业专用 non-profit living assets exclusively for agriculture 65 1631 油气资产 66 1632 累计折耗 exploitation 67 1701 无形资产 68 1702 累计摊销 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 石油天然气开采专用 accumulated depletion exclusively for oil and gas intangible assets accumulated amortization
主营业务收入main business income 利息收入 金融共用 interest income financial sharing 其他业务收入 other business income 汇兑损益 金融专用 exchange gain or loss exclusively for finance 公允价值变动损益 sound value flexible loss and profit 投资收益 income on investment 营业外收入 nonrevenue receipt 主营业务成本 main business cost 其他业务支出 other business expense 营业税金及附加 business tariff and annex 利息支出 金融共用 interest expense financial sharing 销售费用 marketing cost 管理费用 managing cost 财务费用 financial cost 勘探费用 exploration expense 资产减值损失 loss from asset devaluation 营业外支出 nonoperating expense 所得税 income tax 以前年度损益调整prior year profit and loss adjustment
69 1703 无形资产减值准备 intangible assets reduction reserve 70 1711 商誉 business reputation 71 1801 长期待摊费用 long-term deferred expenses 72 1811 递延所得税资产 deferred income tax assets 73 1901 待处理财产损溢 waiting assets profit and loss 二、负债类 debt group 74 2001 短期借款 short-term loan 81 2101 交易性金融负债 transaction financial liabilities 83 2201 应付票据 notes payable 84 2202 应付账款 account payable 85 2205 预收账款 item received in advance 86 2211 应付职工薪酬 employee pay payable 87 2221 应交税费 tax payable 88 2231 应付股利 dividend payable 89 2232 应付利息 interest payable 90 2241 其他应付款 other account payable 97 2401 预提费用 withholding expenses 98 2411 预计负债 estimated liabilities 99 2501 递延收益 deferred income 100 2601 长期借款 money borrowed for long term 101 2602 长期债券 long-term bond 106 2801 长期应付款 long-term account payable 107 2802 未确认融资费用 unacknowledged financial charges 108 2811 专项应付款 special accounts payable 109 2901 递延所得税负债 deferred income tax liabilities 三、共同类 112 3101 衍生工具 derivative tool 113 3201 套期工具 arbitrage tool 114 3202 被套期项目 arbitrage project 四、所有者权益类 115 4001 实收资本 paid-up capital 116 4002 资本公积 contributed surplus 117 4101 盈余公积 earned surplus 119 4103 本年利润 profit for the current year 120 4104 利润分配 allocation of profits 121 4201 库存股 treasury stock 五、成本类 122 5001 生产成本 production cost 123 5101 制造费用 cost of production 124 5201 劳务成本 service cost 125 5301 研发支出 research and development expenditures 126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 六、损益类
中英文对照最新会计科目 北京市审计局发布 顺序 编号 会计科目名称 适用范围 英文表达法 号 一、资产类 1 1001 库存现金 Cash on Hand 2 1002 银行存款 Bank Deposit 存放中央银行 3 1003 银行专用 Deposit in the Central Bank 款项 Due from Placements with Banks and Other 4 1011 存放同业 银行专用 Financial Institutions 5 1015 其他货币资金 Other Monetary Capital 6 1021 结算备付金 证券专用 Deposit Reservation for Balance 7 1031 存出保证金 金融共用 Deposit for Recognizance Lendings to Banks and Other Financial 8 1051 拆出资金 金融共用 Institutions 交易性金融资 9 1101 Transactional Monetary Capital 产 买入返售金融 10 1111 金融共用 Redemptory Monetary Capital for Sale 资产 11 1121 应收票据 Notes Receivable 12 1122 应收账款 Accounts Receivable
129 6001 130 6011 135 6051 136 6061 137 6101 138 6111 142 6301 143 6401 144 6402 145 6405 146 6411 155 6601 156 6602 157 6603 158 6604 159 6701 160 6711 161 6801 162 6901
13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40