论坛风格切换切换到宽版
  • 3396阅读
  • 1回复

[知识整理]新会计准则会计科目表(中英文对照) [复制链接]

上一主题 下一主题
离线小飞兔
 

发帖
1200
学分
5702
经验
1394
精华
1
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-08-05
X> U  _v  
  一、资产类 RdLk85<n  
  1 1001 库存现金 cash on hand mIv}%hD  
  2 1002 银行存款 bank deposit |eP5iy wg  
  5 1015 其他货币资金 other monetary capital !u|s8tN.U  
  9 1101 交易性金融资产 transaction monetary assets #bGYd}BfD  
  11 1121 应收票据 notes receivable PySFhb@  
  12 1122 应收账款 Account receivable QQ./!   
  13 1123 预付账款 account prepaid {Hzj(c~S?  
  14 1131 应收股利 dividend receivable Zo}vV2  
  15 1132 应收利息 accrued interest receivable Ui`#B  
  21 1231 其他应收款 accounts receivable-others .T#}3C/  
  22 1241 坏账准备 had debts reserve )8_MkFQe  
  28 1401 材料采购 procurement of materials Ceew~n{  
  29 1402 在途物资 materials in transit [rReBgV  
  30 1403 原材料 raw materials Jj~|2Zt  
  32 1406 库存商品 commodity stocks 96<0=   
  33 1407 发出商品 goods in transit ;e6- *  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles S#S&_#$`,X  
  42 1461 存货跌价准备 reserve against stock price declining a( SJ5t?-2  
  43 1501 待摊费用 fees to be apportioned "0J;H#Y"#  
  45 1521 持有至到期投资 hold investment due zB'_YwW  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve | &/_{T  
  47 1523 可供出售金融资产 financial assets available for sale $Ao' mT  
  48 1524 长期股权投资 long-term stock ownership investment RhkTN'vO  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 4X5KrecNr  
  50 1526 投资性房地产 investment real eastate m[s$)-T  
  51 1531 长期应收款 long-term account receivable VUZeC,FfO  
  52 1541 未实现融资收益 unrealized financing income Hh* KcIRX  
  54 1601 固定资产 permanent assets I !O5+Er  
  55 1602 累计折旧 accumulated depreciation UvuA N:'  
  56 1603 固定资产减值准备permanent assets reduction reserve Hd_,`W@  
  57 1604 在建工程 construction in process =4g PoS  
  58 1605 工程物资 engineer material Uz%2{HB@{  
  59 1606 固定资产清理 disposal of fixed assets u=7 #_ZC9L  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing #?'@?0<6  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 3 5/ s\  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture )C0d*T0i  
  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 6_>(9&g`zV  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture \f@obp  
  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 .pIO<ZAFT  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation "%#CMCE|f  
  67 1701 无形资产 intangible assets 'u6n,yRm  
  68 1702 累计摊销 accumulated amortization 0U?(EJ  
  69 1703 无形资产减值准备 intangible assets reduction reserve 0KA@ ]!  
  70 1711 商誉 business reputation hP$5>G(3  
  71 1801 长期待摊费用 long-term deferred expenses @?bY,  
  72 1811 递延所得税资产 deferred income tax assets ^7YZ>^  
  73 1901 待处理财产损溢 waiting assets profit and loss }4kQu#0o")  
  二、负债类 debt group ub M  N  
  74 2001 短期借款 short-term loan ?*'0;K13  
  81 2101 交易性金融负债 transaction financial liabilities u@t~*E5BpM  
  83 2201 应付票据 notes payable 2x~Pq_?y  
  84 2202 应付账款 account payable Ezr q2/~Q  
  85 2205 预收账款 item received in advance ,JfP$HJ  
  86 2211 应付职工薪酬 employee pay payable ;9' ] na  
  87 2221 应交税费 tax payable FT!Xr  
  88 2231 应付股利 dividend payable +%Z:k  
  89 2232 应付利息 interest payable .9vt<<Kwh  
  90 2241 其他应付款 other account payable Vz evOS  
  97 2401 预提费用 withholding expenses (,b\"Q  
  98 2411 预计负债 estimated liabilities yJMo/!DZ  
  99 2501 递延收益 deferred income * bUOd'vh  
  100 2601 长期借款 money borrowed for long term L.8`5<ITw  
  101 2602 长期债券 long-term bond PW\me7iCz  
  106 2801 长期应付款 long-term account payable v>_83P`  
  107 2802 未确认融资费用 unacknowledged financial charges cUn>gT  
  108 2811 专项应付款 special accounts payable oWEzzMRz  
  109 2901 递延所得税负债 deferred income tax liabilities B qLL]%F  
  三、共同类 N_ d{E/  
  112 3101 衍生工具 derivative tool ay]l\d2!3  
  113 3201 套期工具 arbitrage tool k]~$AaNq  
  114 3202 被套期项目 arbitrage project \\3 ?ij:v  
  四、所有者权益类 yT[=!M  
  115 4001 实收资本 paid-up capital Z/d {v:)  
  116 4002 资本公积 contributed surplus JF=T_SH^U  
  117 4101 盈余公积 earned surplus $i1:--~2\  
  119 4103 本年利润 profit for the current year stiYC#bI:  
  120 4104 利润分配 allocation of profits KY?ujeF  
  121 4201 库存股 treasury stock b*ja,I4  
  五、成本类 #/H Z[Vw  
  122 5001 生产成本 production cost <k {_YRB  
  123 5101 制造费用 cost of production @U@O#+d'ZR  
  124 5201 劳务成本 service cost a'r1or4  
  125 5301 研发支出 research and development expenditures 15OzO.Ud  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor |(CgX 6 l3  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor q *kLi~ Oe  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 4*HBCzr7[  
  六、损益类 + WT?p]  
  129 6001 主营业务收入 main business income w| ahb  
  130 6011 利息收入 金融共用​ interest income financial sharing Z[>fFg~N4  
  135 6051 其他业务收入 other business income &.qLE  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance oTrit_@3  
  137 6101 公允价值变动损益 sound value flexible loss and profit D !{e  
  138 6111 投资收益 income on investment b_7LSp  
  142 6301 营业外收入 nonrevenue receipt N1 sdWXG  
  143 6401 主营业务成本 main business cost uc}F|O   
  144 6402 其他业务支出 other business expense zGy+jeH:.  
  145 6405 营业税金及附加 business tariff and annex ^E.mG>  
  146 6411 利息支出 金融共用 interest expense financial sharing 5.D0 1?k  
  155 6601 销售费用 marketing cost sL ;;'S&  
  156 6602 管理费用 managing cost 9e.$x%7 j  
  157 6603 财务费用 financial cost  mA"[x_  
  158 6604 勘探费用 exploration expense ^Cvt^cI  
  159 6701 资产减值损失 loss from asset devaluation I:6XM?  
  160 6711 营业外支出 nonoperating expense T#i~/  
  161 6801 所得税 income tax L-9;"]d~|  
  162 6901 以前年度损益调整 prior year profit and loss adjustment
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
离线yui0405

发帖
14
学分
3
经验
0
精华
0
金币
0
只看该作者 1楼 发表于: 2013-10-10
谢谢
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个