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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
JS03B Itt  
  一、资产类 \R9izuc9  
  1 1001 库存现金 cash on hand bp" @ p:  
  2 1002 银行存款 bank deposit 3{qB<*!p"G  
  5 1015 其他货币资金 other monetary capital du0o4~-  
  9 1101 交易性金融资产 transaction monetary assets Y4N7# 5  
  11 1121 应收票据 notes receivable R:l&2  
  12 1122 应收账款 Account receivable "([gN:   
  13 1123 预付账款 account prepaid d %FLk=]  
  14 1131 应收股利 dividend receivable 3 [#Rm>,Vu  
  15 1132 应收利息 accrued interest receivable p5"pQe S  
  21 1231 其他应收款 accounts receivable-others 'pUJREb  
  22 1241 坏账准备 had debts reserve *N: $,xf  
  28 1401 材料采购 procurement of materials o; 6^:  
  29 1402 在途物资 materials in transit "3++S  
  30 1403 原材料 raw materials 6pb~+=3n  
  32 1406 库存商品 commodity stocks ^?0'\Z  
  33 1407 发出商品 goods in transit : &n F>  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles \ C$t  
  42 1461 存货跌价准备 reserve against stock price declining "J*>g(H53  
  43 1501 待摊费用 fees to be apportioned s;l"'6:_  
  45 1521 持有至到期投资 hold investment due Z{t `f[  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve FbMtor  
  47 1523 可供出售金融资产 financial assets available for sale .*n*eeD,  
  48 1524 长期股权投资 long-term stock ownership investment } tBw<7fe  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve !5h8sD;  
  50 1526 投资性房地产 investment real eastate g9;s3qXiG  
  51 1531 长期应收款 long-term account receivable %TAS4hnu%  
  52 1541 未实现融资收益 unrealized financing income 0t(c84o5  
  54 1601 固定资产 permanent assets unqUs08  
  55 1602 累计折旧 accumulated depreciation Cb|1Jtb  
  56 1603 固定资产减值准备permanent assets reduction reserve 86cnEj=   
  57 1604 在建工程 construction in process ;"#yHP`  
  58 1605 工程物资 engineer material mJ( ElDG  
  59 1606 固定资产清理 disposal of fixed assets !?).4yr  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing | Vlx :  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing +*`k J)uP  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture rtbV*@Z  
  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 XM"Qs.E  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture k;JDVRL  
  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"8#_3A  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation f.%3G+  
  67 1701 无形资产 intangible assets 3P>1-=  
  68 1702 累计摊销 accumulated amortization \M|:EG%  
  69 1703 无形资产减值准备 intangible assets reduction reserve !Ea9 fe  
  70 1711 商誉 business reputation O#):*II`9  
  71 1801 长期待摊费用 long-term deferred expenses Wr RY 3X  
  72 1811 递延所得税资产 deferred income tax assets _<F;&(o  
  73 1901 待处理财产损溢 waiting assets profit and loss ]t&^o**  
  二、负债类 debt group ;ThFB  
  74 2001 短期借款 short-term loan ? F!c"+C  
  81 2101 交易性金融负债 transaction financial liabilities z Fj|E  
  83 2201 应付票据 notes payable ,uNJz-B8  
  84 2202 应付账款 account payable lup2> "?*  
  85 2205 预收账款 item received in advance  ~H   
  86 2211 应付职工薪酬 employee pay payable VpB)5>  
  87 2221 应交税费 tax payable L<iRqayn  
  88 2231 应付股利 dividend payable SO STtuT  
  89 2232 应付利息 interest payable MwQ4&z#wh  
  90 2241 其他应付款 other account payable ,~1sZ`C  
  97 2401 预提费用 withholding expenses ?EHheZ{  
  98 2411 预计负债 estimated liabilities F#) bGi  
  99 2501 递延收益 deferred income |*b-m k  
  100 2601 长期借款 money borrowed for long term OAiv3"p  
  101 2602 长期债券 long-term bond |v : )9  
  106 2801 长期应付款 long-term account payable ]jiVe_ OS<  
  107 2802 未确认融资费用 unacknowledged financial charges k?L2LIB<  
  108 2811 专项应付款 special accounts payable 7TI6EKr  
  109 2901 递延所得税负债 deferred income tax liabilities Ac*J;fI  
  三、共同类 M=&,+#z<V  
  112 3101 衍生工具 derivative tool 9;\mq'v%  
  113 3201 套期工具 arbitrage tool Rrl  
  114 3202 被套期项目 arbitrage project 7hu7rWY`E  
  四、所有者权益类 D*PEIsV  
  115 4001 实收资本 paid-up capital -])=\n!=  
  116 4002 资本公积 contributed surplus 2P^qZDG 8I  
  117 4101 盈余公积 earned surplus );q~TZ[Do  
  119 4103 本年利润 profit for the current year <-N2<s l  
  120 4104 利润分配 allocation of profits P,3w b  
  121 4201 库存股 treasury stock |Ox='.oIb  
  五、成本类 [eOv fD  
  122 5001 生产成本 production cost T2.[iD!A  
  123 5101 制造费用 cost of production ZMiOKVl  
  124 5201 劳务成本 service cost -/Wf iE  
  125 5301 研发支出 research and development expenditures ^Mc9MZ)  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ;b1B*B  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Z_S{$D  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor XpE847!soL  
  六、损益类 pWv1XTs@t:  
  129 6001 主营业务收入 main business income /Yg&:@L  
  130 6011 利息收入 金融共用​ interest income financial sharing R1w5,Zt  
  135 6051 其他业务收入 other business income k 9z9{  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance "8cI]~ V  
  137 6101 公允价值变动损益 sound value flexible loss and profit M3|G^q:l  
  138 6111 投资收益 income on investment b8YdONdy  
  142 6301 营业外收入 nonrevenue receipt LGW_7&0<<  
  143 6401 主营业务成本 main business cost { %]imf|g.  
  144 6402 其他业务支出 other business expense v3X M-+Z4  
  145 6405 营业税金及附加 business tariff and annex XG C\6?L~  
  146 6411 利息支出 金融共用 interest expense financial sharing RB %y($  
  155 6601 销售费用 marketing cost *W^ZXhrZ  
  156 6602 管理费用 managing cost %+Z*-iX  
  157 6603 财务费用 financial cost #RU8 yT  
  158 6604 勘探费用 exploration expense NIbK3`1  
  159 6701 资产减值损失 loss from asset devaluation y35~bz^2  
  160 6711 营业外支出 nonoperating expense 7[u>#8  
  161 6801 所得税 income tax Qs59IZ  
  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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