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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  T&'p5h=l  
  1 1001 库存现金 cash on hand r_ >]y p  
  2 1002 银行存款 bank deposit \0 j-p   
  5 1015 其他货币资金 other monetary capital )>"|<h.2]  
  9 1101 交易性金融资产 transaction monetary assets 12]rfd   
  11 1121 应收票据 notes receivable = q \TWz  
  12 1122 应收账款 Account receivable "~2SHM@q  
  13 1123 预付账款 account prepaid s$g3__|Y  
  14 1131 应收股利 dividend receivable /qaWUUf  
  15 1132 应收利息 accrued interest receivable ?*AhGza/  
  21 1231 其他应收款 accounts receivable-others \RT3#X+  
  22 1241 坏账准备 had debts reserve LS:^K  
  28 1401 材料采购 procurement of materials `_"loPu  
  29 1402 在途物资 materials in transit V |c PAT%  
  30 1403 原材料 raw materials n?(sn  
  32 1406 库存商品 commodity stocks DMdVE P"m  
  33 1407 发出商品 goods in transit ~v>3lEGn*  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles D/)E[Fv+  
  42 1461 存货跌价准备 reserve against stock price declining um,G^R   
  43 1501 待摊费用 fees to be apportioned mswAao<y&x  
  45 1521 持有至到期投资 hold investment due xYp-Y"a.  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve awB+B8^s  
  47 1523 可供出售金融资产 financial assets available for sale EQ [K  
  48 1524 长期股权投资 long-term stock ownership investment lJvfgP-j  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve "W^+NeLc  
  50 1526 投资性房地产 investment real eastate =|LB,REN  
  51 1531 长期应收款 long-term account receivable */'j[uj  
  52 1541 未实现融资收益 unrealized financing income xp*Wf#BF  
  54 1601 固定资产 permanent assets <sTY<iVR  
  55 1602 累计折旧 accumulated depreciation =JaxT90x  
  56 1603 固定资产减值准备permanent assets reduction reserve %`bn=~T^  
  57 1604 在建工程 construction in process `T,^os#6  
  58 1605 工程物资 engineer material W"!{f  
  59 1606 固定资产清理 disposal of fixed assets kD46Le++B  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing g ySl.cxt  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing XwZR Kh\>=  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture lJ Jn@A  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture s5\<D7  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture uOAd$;h@_Z  
  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 $Sgq7  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation =d BK,/  
  67 1701 无形资产 intangible assets :sX4hZK =G  
  68 1702 累计摊销 accumulated amortization ^U9b )KA  
  69 1703 无形资产减值准备 intangible assets reduction reserve ;$vVYC  
  70 1711 商誉 business reputation )8E[xBaO  
  71 1801 长期待摊费用 long-term deferred expenses BU<Qp$ &  
  72 1811 递延所得税资产 deferred income tax assets ]T=o>%  
  73 1901 待处理财产损溢 waiting assets profit and loss ':|E$@$W  
  二、负债类 debt group #AH gY.  
  74 2001 短期借款 short-term loan f5z*AeI  
  81 2101 交易性金融负债 transaction financial liabilities weMufT  
  83 2201 应付票据 notes payable 4axuE]  
  84 2202 应付账款 account payable Z|B`n SzH  
  85 2205 预收账款 item received in advance KK?R|1VK9  
  86 2211 应付职工薪酬 employee pay payable q*<FfO=eQ  
  87 2221 应交税费 tax payable _"t"orD6  
  88 2231 应付股利 dividend payable "^)$MAZ  
  89 2232 应付利息 interest payable jZk dTiI  
  90 2241 其他应付款 other account payable s54AM]a{j  
  97 2401 预提费用 withholding expenses +h? Gps  
  98 2411 预计负债 estimated liabilities " 1h~P,  
  99 2501 递延收益 deferred income &,QBJx<#  
  100 2601 长期借款 money borrowed for long term -I:L6ft8  
  101 2602 长期债券 long-term bond )TcD-Jr  
  106 2801 长期应付款 long-term account payable *QT7\ht3  
  107 2802 未确认融资费用 unacknowledged financial charges 8iPA^b|sz{  
  108 2811 专项应付款 special accounts payable z(#CO<C.t  
  109 2901 递延所得税负债 deferred income tax liabilities 79 \SbB  
  三、共同类  G Prq(  
  112 3101 衍生工具 derivative tool ikb;,Js  
  113 3201 套期工具 arbitrage tool YRu/KUT$ 7  
  114 3202 被套期项目 arbitrage project -n:;/ere7-  
  四、所有者权益类 swg*fhJFB  
  115 4001 实收资本 paid-up capital ] u\-_PP  
  116 4002 资本公积 contributed surplus 5 Nt9'"  
  117 4101 盈余公积 earned surplus 4|hfzCjMI  
  119 4103 本年利润 profit for the current year /tJ% gF  
  120 4104 利润分配 allocation of profits S" PJ@E}^E  
  121 4201 库存股 treasury stock K8uqLSP '  
  五、成本类 _=K\E0I.m  
  122 5001 生产成本 production cost **]=!W  
  123 5101 制造费用 cost of production &r!jjT  
  124 5201 劳务成本 service cost g6h=Q3@  
  125 5301 研发支出 research and development expenditures }-@h H(  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor , _bG'Hmt  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 8"ulAx74>  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor &S[>*+}{+  
  六、损益类 brdY97s4  
  129 6001 主营业务收入 main business income qhmA)AWG>  
  130 6011 利息收入 金融共用​ interest income financial sharing ,IPryI   
  135 6051 其他业务收入 other business income nu X`>Oy  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance pYj}  
  137 6101 公允价值变动损益 sound value flexible loss and profit NkxW*w%}l  
  138 6111 投资收益 income on investment 2 U3WH.o  
  142 6301 营业外收入 nonrevenue receipt vv D515i  
  143 6401 主营业务成本 main business cost A< -3u  
  144 6402 其他业务支出 other business expense xgIb4Y%  
  145 6405 营业税金及附加 business tariff and annex Bam 4%G5  
  146 6411 利息支出 金融共用 interest expense financial sharing RaA7 U   
  155 6601 销售费用 marketing cost 7G%^8 ce{!  
  156 6602 管理费用 managing cost 17lc5#^L  
  157 6603 财务费用 financial cost U3pMv|b  
  158 6604 勘探费用 exploration expense # "TL*p  
  159 6701 资产减值损失 loss from asset devaluation {;={ abj  
  160 6711 营业外支出 nonoperating expense ,ysn7Y{Y  
  161 6801 所得税 income tax +2m\Sv V  
  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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