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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 JwnAW}=  
  1 1001 库存现金 cash on hand J<j&;:IRd  
  2 1002 银行存款 bank deposit 7iC *Pr  
  5 1015 其他货币资金 other monetary capital /BKe+]dS*  
  9 1101 交易性金融资产 transaction monetary assets n;XWMY  
  11 1121 应收票据 notes receivable *mG `_9  
  12 1122 应收账款 Account receivable `rY2up#%  
  13 1123 预付账款 account prepaid jLg@FDb~  
  14 1131 应收股利 dividend receivable {-zMHVw=}  
  15 1132 应收利息 accrued interest receivable z;u> Yz+3  
  21 1231 其他应收款 accounts receivable-others DLE8+NV8   
  22 1241 坏账准备 had debts reserve ]bCq =6ZKR  
  28 1401 材料采购 procurement of materials w&&2H8  
  29 1402 在途物资 materials in transit ?^Hf Np9  
  30 1403 原材料 raw materials r~[vaQQ6L  
  32 1406 库存商品 commodity stocks 2R-A@UE2  
  33 1407 发出商品 goods in transit D6D1S/:ij'  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Q<tu)Qo  
  42 1461 存货跌价准备 reserve against stock price declining ^u)z{.z'H/  
  43 1501 待摊费用 fees to be apportioned =#5D(0Ab  
  45 1521 持有至到期投资 hold investment due :y]Omp  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve JM$.O;y -  
  47 1523 可供出售金融资产 financial assets available for sale w6|9|f/  
  48 1524 长期股权投资 long-term stock ownership investment {xcZ*m!B  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve VUU]Pu &  
  50 1526 投资性房地产 investment real eastate ytEC   
  51 1531 长期应收款 long-term account receivable ,M !tm7  
  52 1541 未实现融资收益 unrealized financing income }H:F< z*  
  54 1601 固定资产 permanent assets dP$GThGl  
  55 1602 累计折旧 accumulated depreciation s)A<=)w/e  
  56 1603 固定资产减值准备permanent assets reduction reserve RH0>ZZR  
  57 1604 在建工程 construction in process z:Sigo_z[  
  58 1605 工程物资 engineer material pfuW  
  59 1606 固定资产清理 disposal of fixed assets $Byj}^;1  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing I 1d0iU  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Ths_CKwgWY  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Y+%sBqo @  
  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 @=S}=cl  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture \b8sG"G  
  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 v'2[[u{7*  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation `WEZ"5n  
  67 1701 无形资产 intangible assets #4LFG\s  
  68 1702 累计摊销 accumulated amortization CLD-mx|?  
  69 1703 无形资产减值准备 intangible assets reduction reserve ".*x!l0y7  
  70 1711 商誉 business reputation V5}nOGV9  
  71 1801 长期待摊费用 long-term deferred expenses A?5E2T1L%.  
  72 1811 递延所得税资产 deferred income tax assets wJb# g0  
  73 1901 待处理财产损溢 waiting assets profit and loss w^k;D,h  
  二、负债类 debt group Myat{OF  
  74 2001 短期借款 short-term loan {'+Q H)w(  
  81 2101 交易性金融负债 transaction financial liabilities UUo;`rkT  
  83 2201 应付票据 notes payable Fh7'[>onw  
  84 2202 应付账款 account payable f},oj4P\  
  85 2205 预收账款 item received in advance Vv bFp  
  86 2211 应付职工薪酬 employee pay payable '&O/g<Z}q  
  87 2221 应交税费 tax payable IHfzZHy  
  88 2231 应付股利 dividend payable ~`;rNnOT3  
  89 2232 应付利息 interest payable EUYCcL'G  
  90 2241 其他应付款 other account payable wle@v Cmr  
  97 2401 预提费用 withholding expenses !M<{E*  
  98 2411 预计负债 estimated liabilities v ]Sl<%ry  
  99 2501 递延收益 deferred income wu<])&F  
  100 2601 长期借款 money borrowed for long term Z!xVgM{  
  101 2602 长期债券 long-term bond .ujT!{>v/  
  106 2801 长期应付款 long-term account payable Q "r_!f  
  107 2802 未确认融资费用 unacknowledged financial charges ?{"mP 'dD  
  108 2811 专项应付款 special accounts payable Nb2Qp K  
  109 2901 递延所得税负债 deferred income tax liabilities zboF 1v`  
  三、共同类 /T^ JS  
  112 3101 衍生工具 derivative tool r5&I? 0   
  113 3201 套期工具 arbitrage tool eg"Gjp- 4=  
  114 3202 被套期项目 arbitrage project y@bcYOh3  
  四、所有者权益类 `7aDEzmJ  
  115 4001 实收资本 paid-up capital I7QCYB|  
  116 4002 资本公积 contributed surplus fyz nuUl  
  117 4101 盈余公积 earned surplus t -u|U(n  
  119 4103 本年利润 profit for the current year p_*M:P1Ma4  
  120 4104 利润分配 allocation of profits ! ueN|8'  
  121 4201 库存股 treasury stock 2g*J  
  五、成本类 Thy=yz;p  
  122 5001 生产成本 production cost HJ?+A-n/  
  123 5101 制造费用 cost of production M/D)".;  
  124 5201 劳务成本 service cost `D( xv  
  125 5301 研发支出 research and development expenditures ~cAZB9Fa  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor + eQ e%U  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor z9 u$~  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor +,+vkpL-%  
  六、损益类 <O?y-$~  
  129 6001 主营业务收入 main business income $$i. O}  
  130 6011 利息收入 金融共用​ interest income financial sharing `y#UJYXQE  
  135 6051 其他业务收入 other business income gGfoO[B  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ;Eu3[[V  
  137 6101 公允价值变动损益 sound value flexible loss and profit 9Fn\FYUq  
  138 6111 投资收益 income on investment Jk,;JQ  
  142 6301 营业外收入 nonrevenue receipt m%?V7-9!k  
  143 6401 主营业务成本 main business cost \. M*lqI  
  144 6402 其他业务支出 other business expense RK w$-7O  
  145 6405 营业税金及附加 business tariff and annex mN8pg4  
  146 6411 利息支出 金融共用 interest expense financial sharing h gJ[LU|>  
  155 6601 销售费用 marketing cost s+tGFjq  
  156 6602 管理费用 managing cost HR}bbsqxVf  
  157 6603 财务费用 financial cost hy|b6wF&  
  158 6604 勘探费用 exploration expense A!^q J#  
  159 6701 资产减值损失 loss from asset devaluation .k,YlFvj  
  160 6711 营业外支出 nonoperating expense O12eH  
  161 6801 所得税 income tax 1 }~(Yj@f%  
  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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