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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 s1:Wrz?4  
  1 1001 库存现金 cash on hand u m9yO'[C  
  2 1002 银行存款 bank deposit z'YWomfZm  
  5 1015 其他货币资金 other monetary capital YM}a>o  
  9 1101 交易性金融资产 transaction monetary assets .-d' *$ yJ  
  11 1121 应收票据 notes receivable lPy|>& Yc  
  12 1122 应收账款 Account receivable H;/do-W[  
  13 1123 预付账款 account prepaid 5Gz!Bf@!!  
  14 1131 应收股利 dividend receivable EoAr}fI  
  15 1132 应收利息 accrued interest receivable 2q~ .,vpP  
  21 1231 其他应收款 accounts receivable-others l0qaTpn  
  22 1241 坏账准备 had debts reserve r9[S%Def  
  28 1401 材料采购 procurement of materials 0#*6:{/^  
  29 1402 在途物资 materials in transit #e' >9T  
  30 1403 原材料 raw materials VOEV[?>ss  
  32 1406 库存商品 commodity stocks xfYKUOp/  
  33 1407 发出商品 goods in transit m2PUU/8B/  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles m\&|#yq  
  42 1461 存货跌价准备 reserve against stock price declining wQhNQ(H~\  
  43 1501 待摊费用 fees to be apportioned AV5={KK  
  45 1521 持有至到期投资 hold investment due U,Z\)+-R  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve '`>%RZ]  
  47 1523 可供出售金融资产 financial assets available for sale GX>8B:]o|  
  48 1524 长期股权投资 long-term stock ownership investment +: S `]  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve YX$(Sc3.6  
  50 1526 投资性房地产 investment real eastate vpQ&vJfR  
  51 1531 长期应收款 long-term account receivable mY"7/dw<v  
  52 1541 未实现融资收益 unrealized financing income EXDDUqZ5\  
  54 1601 固定资产 permanent assets Qg4D*r\|@  
  55 1602 累计折旧 accumulated depreciation W/Dd7 G#IC  
  56 1603 固定资产减值准备permanent assets reduction reserve {9@D zP  
  57 1604 在建工程 construction in process [:8\F#KW  
  58 1605 工程物资 engineer material Q:A#4Z  
  59 1606 固定资产清理 disposal of fixed assets ={g)[:(C.  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 4^F[Gp?  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing eZ'8JU]  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture w!F>fcm  
  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 n7[nl43  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture %7#<K\])  
  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 Na0^csPm  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation I,-n[k\J  
  67 1701 无形资产 intangible assets $L*gtZ  
  68 1702 累计摊销 accumulated amortization uNyU]@R<W  
  69 1703 无形资产减值准备 intangible assets reduction reserve sscbf  
  70 1711 商誉 business reputation oD2:19M@p  
  71 1801 长期待摊费用 long-term deferred expenses %*D=ni#(sT  
  72 1811 递延所得税资产 deferred income tax assets Y2`sL,'h  
  73 1901 待处理财产损溢 waiting assets profit and loss r2-iISxg+  
  二、负债类 debt group Z"`w>c.  
  74 2001 短期借款 short-term loan }z` x-(V  
  81 2101 交易性金融负债 transaction financial liabilities 67j kU!  
  83 2201 应付票据 notes payable DbMVbgz<e  
  84 2202 应付账款 account payable [\8rh^LFi  
  85 2205 预收账款 item received in advance m Q2i$ 0u  
  86 2211 应付职工薪酬 employee pay payable H$`U] =s|  
  87 2221 应交税费 tax payable *:%&z?<Fw  
  88 2231 应付股利 dividend payable S\GWMB!oF  
  89 2232 应付利息 interest payable =o#Z?Bn5  
  90 2241 其他应付款 other account payable ~+Wx\:TT  
  97 2401 预提费用 withholding expenses 4 &bmt  
  98 2411 预计负债 estimated liabilities S;~eI8gQ"  
  99 2501 递延收益 deferred income "n%j2"TYJj  
  100 2601 长期借款 money borrowed for long term "N+4TfXy  
  101 2602 长期债券 long-term bond dxeiN#(XT  
  106 2801 长期应付款 long-term account payable "w caJ;Os  
  107 2802 未确认融资费用 unacknowledged financial charges 5CI {&E  
  108 2811 专项应付款 special accounts payable VVJ0?G (?  
  109 2901 递延所得税负债 deferred income tax liabilities f"Sp.'@  
  三、共同类 @Jd&[T27Lr  
  112 3101 衍生工具 derivative tool 6n9/`D!  
  113 3201 套期工具 arbitrage tool 9g6$"',H  
  114 3202 被套期项目 arbitrage project '2^}de!E  
  四、所有者权益类 !>48`o ^  
  115 4001 实收资本 paid-up capital }B0[S_mw  
  116 4002 资本公积 contributed surplus +X WTu!  
  117 4101 盈余公积 earned surplus Vn#}f=u\  
  119 4103 本年利润 profit for the current year !tq]kKJ3:  
  120 4104 利润分配 allocation of profits iv*RE9?^  
  121 4201 库存股 treasury stock EyK!'9~a  
  五、成本类 od `;XVG  
  122 5001 生产成本 production cost fG \" p  
  123 5101 制造费用 cost of production `l|Oj$  
  124 5201 劳务成本 service cost =xk>yw!O)  
  125 5301 研发支出 research and development expenditures S{^x]h|?  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ,^9+G"H:I  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor t0 e6iof^o  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor o/-RGLzAo  
  六、损益类 j@xIa-{*  
  129 6001 主营业务收入 main business income ?`RlYu  
  130 6011 利息收入 金融共用​ interest income financial sharing Uu7]`Ul  
  135 6051 其他业务收入 other business income "51/,D  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance j/t%7,  
  137 6101 公允价值变动损益 sound value flexible loss and profit By1T um+I1  
  138 6111 投资收益 income on investment 1>*oN  
  142 6301 营业外收入 nonrevenue receipt h0F=5| B  
  143 6401 主营业务成本 main business cost L?ZSfm2<  
  144 6402 其他业务支出 other business expense 8F[ ];LF>  
  145 6405 营业税金及附加 business tariff and annex 0>Y3xNb  
  146 6411 利息支出 金融共用 interest expense financial sharing .$\-{)  
  155 6601 销售费用 marketing cost rWr'+v?  
  156 6602 管理费用 managing cost [{Wo:c9Qq1  
  157 6603 财务费用 financial cost Ta[2uv>  
  158 6604 勘探费用 exploration expense P0 0G*iY~\  
  159 6701 资产减值损失 loss from asset devaluation d/  Lz"  
  160 6711 营业外支出 nonoperating expense ^\PRz Y  
  161 6801 所得税 income tax EV6R[2kl  
  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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