论坛风格切换切换到宽版
  • 3047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
6(`Bl$M9  
  一、资产类 ^&W(|R-,J&  
  1 1001 库存现金 cash on hand q{W@J0U  
  2 1002 银行存款 bank deposit k-b0Eogp]  
  5 1015 其他货币资金 other monetary capital fQ^45u lz  
  9 1101 交易性金融资产 transaction monetary assets 9)a:8/Y  
  11 1121 应收票据 notes receivable -nQ:RHnd  
  12 1122 应收账款 Account receivable 8Jd\2T7h  
  13 1123 预付账款 account prepaid b'N(eka  
  14 1131 应收股利 dividend receivable prC1<rm  
  15 1132 应收利息 accrued interest receivable S"Dw8_y7}  
  21 1231 其他应收款 accounts receivable-others ?{ "_9g9  
  22 1241 坏账准备 had debts reserve wY`yP!xO  
  28 1401 材料采购 procurement of materials av&4: O!  
  29 1402 在途物资 materials in transit od7 [h5r  
  30 1403 原材料 raw materials q>T7};5m2  
  32 1406 库存商品 commodity stocks xYJ|G=h&A  
  33 1407 发出商品 goods in transit /OpVr15  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles DJv;ed%x  
  42 1461 存货跌价准备 reserve against stock price declining 6Y|jK< n?H  
  43 1501 待摊费用 fees to be apportioned { L(Q|bB  
  45 1521 持有至到期投资 hold investment due 5 ap~;t  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve TqM(I[J7\  
  47 1523 可供出售金融资产 financial assets available for sale [4qx+y pT  
  48 1524 长期股权投资 long-term stock ownership investment ?2b*F Qe  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve v}v! hs Q  
  50 1526 投资性房地产 investment real eastate Q]Fm 4  
  51 1531 长期应收款 long-term account receivable .CClc(bO_/  
  52 1541 未实现融资收益 unrealized financing income +@Oo)#V|.  
  54 1601 固定资产 permanent assets 6}Y WM]c%  
  55 1602 累计折旧 accumulated depreciation ab1qcQ<  
  56 1603 固定资产减值准备permanent assets reduction reserve N|v3a>;*l  
  57 1604 在建工程 construction in process abq$OI  
  58 1605 工程物资 engineer material `JGV3nN  
  59 1606 固定资产清理 disposal of fixed assets 8\BCC1K  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing G &'e P  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 5Mfs)a4j.  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture LV'@JFT-  
  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 l@8UL</W  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture @?A39G{  
  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 p:9)}y  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 'Jb6CR n  
  67 1701 无形资产 intangible assets 0ivlKe%  
  68 1702 累计摊销 accumulated amortization GUJaeFe  
  69 1703 无形资产减值准备 intangible assets reduction reserve w7H.&7rF  
  70 1711 商誉 business reputation %E 95R8SL  
  71 1801 长期待摊费用 long-term deferred expenses &95iGL28Q  
  72 1811 递延所得税资产 deferred income tax assets Hz}6XS@  
  73 1901 待处理财产损溢 waiting assets profit and loss ps#+i  
  二、负债类 debt group 17Q1Xa  
  74 2001 短期借款 short-term loan %z6.}4h  
  81 2101 交易性金融负债 transaction financial liabilities LLn,pI2fL{  
  83 2201 应付票据 notes payable Jl^Rz;bQ-  
  84 2202 应付账款 account payable =#@eDm%  
  85 2205 预收账款 item received in advance %ec9`0^4S  
  86 2211 应付职工薪酬 employee pay payable 'E2\e!U/  
  87 2221 应交税费 tax payable c5K@ <=?,E  
  88 2231 应付股利 dividend payable =v4;t'_^  
  89 2232 应付利息 interest payable &C eG4_Mi  
  90 2241 其他应付款 other account payable V0Cz!YM_3  
  97 2401 预提费用 withholding expenses U2*g9Es  
  98 2411 预计负债 estimated liabilities ffuV158a&  
  99 2501 递延收益 deferred income x/NR_~Rnk  
  100 2601 长期借款 money borrowed for long term 6~KtT{MYQ  
  101 2602 长期债券 long-term bond @(Mg>.P  
  106 2801 长期应付款 long-term account payable pu(a&0  
  107 2802 未确认融资费用 unacknowledged financial charges ({#9gTP2b  
  108 2811 专项应付款 special accounts payable ,?"cKdiZ  
  109 2901 递延所得税负债 deferred income tax liabilities ~c> *3*  
  三、共同类 mC P*v-  
  112 3101 衍生工具 derivative tool 93="sS  
  113 3201 套期工具 arbitrage tool tn-_3C  
  114 3202 被套期项目 arbitrage project K-&&%Id6R  
  四、所有者权益类 HH>"J /;c,  
  115 4001 实收资本 paid-up capital  D(}w$hi8  
  116 4002 资本公积 contributed surplus <$#b3F"I  
  117 4101 盈余公积 earned surplus vc.:du  
  119 4103 本年利润 profit for the current year tZS-e6*S  
  120 4104 利润分配 allocation of profits #rL%K3'  
  121 4201 库存股 treasury stock \atztC{-L>  
  五、成本类 ~n:dHK`  
  122 5001 生产成本 production cost <MgR x9  
  123 5101 制造费用 cost of production Ys@M1o  
  124 5201 劳务成本 service cost P"dWh;I_  
  125 5301 研发支出 research and development expenditures adG=L9 "n  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor d\Xi1&&  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor cd8~y  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor mX78Av.z!  
  六、损益类 ]UG+<V ,:  
  129 6001 主营业务收入 main business income U$[C>~r  
  130 6011 利息收入 金融共用​ interest income financial sharing 'J R2@W`]]  
  135 6051 其他业务收入 other business income @1#QbNp#  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance W=v4dy]B  
  137 6101 公允价值变动损益 sound value flexible loss and profit +u1meh3u  
  138 6111 投资收益 income on investment +@]b}W  
  142 6301 营业外收入 nonrevenue receipt nJJ9>#<g$  
  143 6401 主营业务成本 main business cost ]I 9Hbw  
  144 6402 其他业务支出 other business expense (VYY-%N`  
  145 6405 营业税金及附加 business tariff and annex (?SK< 4!  
  146 6411 利息支出 金融共用 interest expense financial sharing x0^O?UR  
  155 6601 销售费用 marketing cost Hl"qLrb4  
  156 6602 管理费用 managing cost __p\`3(,'  
  157 6603 财务费用 financial cost ]C |Zs=5  
  158 6604 勘探费用 exploration expense T+z]ztO  
  159 6701 资产减值损失 loss from asset devaluation ^dB~# A1  
  160 6711 营业外支出 nonoperating expense G[4TT#  
  161 6801 所得税 income tax {C>.fg%t  
  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