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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
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  一、资产类 |WdPE@P  
  1 1001 库存现金 cash on hand %\Mo-Ow!\  
  2 1002 银行存款 bank deposit f &wb  
  5 1015 其他货币资金 other monetary capital Wh 2tNyS  
  9 1101 交易性金融资产 transaction monetary assets 0|\$Vp  
  11 1121 应收票据 notes receivable ,tJ" 5O3-  
  12 1122 应收账款 Account receivable yw3$2EW  
  13 1123 预付账款 account prepaid B\:%ufd ~  
  14 1131 应收股利 dividend receivable g]yBA7/S"  
  15 1132 应收利息 accrued interest receivable ^J8lBLqe  
  21 1231 其他应收款 accounts receivable-others %lGfAYEM=  
  22 1241 坏账准备 had debts reserve U\<?z Dw  
  28 1401 材料采购 procurement of materials 0f>5(ek  
  29 1402 在途物资 materials in transit @Sbe^x  
  30 1403 原材料 raw materials P&e\)Z|  
  32 1406 库存商品 commodity stocks n%s ]30Xs  
  33 1407 发出商品 goods in transit ^7KH _t8  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles a1y-3 z  
  42 1461 存货跌价准备 reserve against stock price declining t; {F%9j{  
  43 1501 待摊费用 fees to be apportioned Ev(>z-{F  
  45 1521 持有至到期投资 hold investment due &wE%<"aRAl  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve QM#4uI55B  
  47 1523 可供出售金融资产 financial assets available for sale Jh[UtYb 5  
  48 1524 长期股权投资 long-term stock ownership investment #@~+HC=  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve O ,h;hQZ  
  50 1526 投资性房地产 investment real eastate YLE!m?  
  51 1531 长期应收款 long-term account receivable J 9 iy  
  52 1541 未实现融资收益 unrealized financing income tX %5BTv  
  54 1601 固定资产 permanent assets '>ssqBnI  
  55 1602 累计折旧 accumulated depreciation p\ZNy\N^  
  56 1603 固定资产减值准备permanent assets reduction reserve 1sdLDw_)p  
  57 1604 在建工程 construction in process r_6ZO&  
  58 1605 工程物资 engineer material |3[Wa^U5  
  59 1606 固定资产清理 disposal of fixed assets .KUv( -  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 2M'[,Xe  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing f-n1I^|  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture !~D}/Q;#}\  
  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 )MchsuF<  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 9!}8UALD  
  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 {|:;]T"y  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation QKN+>X  
  67 1701 无形资产 intangible assets ]4]6Qki  
  68 1702 累计摊销 accumulated amortization @A89eZbW  
  69 1703 无形资产减值准备 intangible assets reduction reserve H>B&|BO_[  
  70 1711 商誉 business reputation Ix=}+K/  
  71 1801 长期待摊费用 long-term deferred expenses tL) t"  i  
  72 1811 递延所得税资产 deferred income tax assets c>RFdc:U  
  73 1901 待处理财产损溢 waiting assets profit and loss Midy"  
  二、负债类 debt group A.F738Zp{Z  
  74 2001 短期借款 short-term loan kB|B  
  81 2101 交易性金融负债 transaction financial liabilities j=aI9p  
  83 2201 应付票据 notes payable 'JfdV%M  
  84 2202 应付账款 account payable 6ne7]R Y  
  85 2205 预收账款 item received in advance M ET' (m  
  86 2211 应付职工薪酬 employee pay payable QPg8;O  
  87 2221 应交税费 tax payable 8a'.ZdqC?  
  88 2231 应付股利 dividend payable i/ )am9  
  89 2232 应付利息 interest payable S(8$S])0  
  90 2241 其他应付款 other account payable 0ANZAX5  
  97 2401 预提费用 withholding expenses A '5,LfTu  
  98 2411 预计负债 estimated liabilities E5xzy/ZQ  
  99 2501 递延收益 deferred income _EMwm&!  
  100 2601 长期借款 money borrowed for long term Q qvihd  
  101 2602 长期债券 long-term bond qHrA%k^!2O  
  106 2801 长期应付款 long-term account payable jW l)cC  
  107 2802 未确认融资费用 unacknowledged financial charges ,5, !es@`b  
  108 2811 专项应付款 special accounts payable G]i/ nB  
  109 2901 递延所得税负债 deferred income tax liabilities K3;nY}\>  
  三、共同类 tEKmy7'#  
  112 3101 衍生工具 derivative tool +hT:2TXn  
  113 3201 套期工具 arbitrage tool ,J>5:ht(6  
  114 3202 被套期项目 arbitrage project 3? 7\ T#=  
  四、所有者权益类 dEA 6   
  115 4001 实收资本 paid-up capital db6b-Y{   
  116 4002 资本公积 contributed surplus \cUNsB5  
  117 4101 盈余公积 earned surplus ?$^2Umt 0  
  119 4103 本年利润 profit for the current year G <f@#[$'  
  120 4104 利润分配 allocation of profits zN@} #Hk  
  121 4201 库存股 treasury stock #Xb+`'  
  五、成本类 \r,Q1n?7  
  122 5001 生产成本 production cost S=nzw-(I  
  123 5101 制造费用 cost of production /8g^T" )  
  124 5201 劳务成本 service cost #+5pgD2C  
  125 5301 研发支出 research and development expenditures Jjv=u   
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 'BPp ]R#{  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor JSW}*HR  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor jeX^}]x|%  
  六、损益类 @$c\d vO  
  129 6001 主营业务收入 main business income ,Bo>E:u  
  130 6011 利息收入 金融共用​ interest income financial sharing 0_"fJ~Y^J  
  135 6051 其他业务收入 other business income YmgLzGk`  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance (+3Wgl+]/  
  137 6101 公允价值变动损益 sound value flexible loss and profit O J zs Q  
  138 6111 投资收益 income on investment 0[*qY@m:Z  
  142 6301 营业外收入 nonrevenue receipt 5HO9 +i  
  143 6401 主营业务成本 main business cost TGe;HZ  
  144 6402 其他业务支出 other business expense xA$nsZ]  
  145 6405 营业税金及附加 business tariff and annex @reeO=  
  146 6411 利息支出 金融共用 interest expense financial sharing Dzs[GAQ]  
  155 6601 销售费用 marketing cost ICkp$u^  
  156 6602 管理费用 managing cost J@X'PG< 6B  
  157 6603 财务费用 financial cost lh D,\3/O  
  158 6604 勘探费用 exploration expense ]=";IN:SU  
  159 6701 资产减值损失 loss from asset devaluation pg%aI,  
  160 6711 营业外支出 nonoperating expense OYmR<x5y/  
  161 6801 所得税 income tax WjwLM2<nK7  
  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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