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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 u\;d^A  
  1 1001 库存现金 cash on hand ?dPr HSy  
  2 1002 银行存款 bank deposit Xdf4%/Op  
  5 1015 其他货币资金 other monetary capital c h}wXn  
  9 1101 交易性金融资产 transaction monetary assets ,^RZ1tLz  
  11 1121 应收票据 notes receivable IhRdn1&  
  12 1122 应收账款 Account receivable /DjsnU~3  
  13 1123 预付账款 account prepaid  0SQrz$y  
  14 1131 应收股利 dividend receivable udXzsY9Ng  
  15 1132 应收利息 accrued interest receivable >#)%/Ti}DU  
  21 1231 其他应收款 accounts receivable-others !_FTy^@c2  
  22 1241 坏账准备 had debts reserve @lWYc`>}  
  28 1401 材料采购 procurement of materials _PcF/Gyk  
  29 1402 在途物资 materials in transit y^z c @f  
  30 1403 原材料 raw materials zhJ0to[%?  
  32 1406 库存商品 commodity stocks 70'gVCb  
  33 1407 发出商品 goods in transit #0PZa$kM(o  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles $6(a6!  
  42 1461 存货跌价准备 reserve against stock price declining tW a'[2L  
  43 1501 待摊费用 fees to be apportioned w{t]^w:  
  45 1521 持有至到期投资 hold investment due E*h!{)z@F  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Wm}gnNwA  
  47 1523 可供出售金融资产 financial assets available for sale XOLE=zdSp  
  48 1524 长期股权投资 long-term stock ownership investment ':3[?d1Es  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 0' oXA'L-J  
  50 1526 投资性房地产 investment real eastate Kv2S&P|jXM  
  51 1531 长期应收款 long-term account receivable xZ6x`BET-  
  52 1541 未实现融资收益 unrealized financing income ~sZ$`t  
  54 1601 固定资产 permanent assets N6v?Qzvi  
  55 1602 累计折旧 accumulated depreciation 9g\;L:'  
  56 1603 固定资产减值准备permanent assets reduction reserve )E}@h%d  
  57 1604 在建工程 construction in process J.'%=q(Sb  
  58 1605 工程物资 engineer material ?T.=y m  
  59 1606 固定资产清理 disposal of fixed assets lXZ*Pb<j  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Oxa8ue?  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing =H3tkMoi2  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ,@/O\fit)  
  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 \Z,{De%  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture t0GJ$])  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation Oet+$ b  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation K7([Gc9  
  67 1701 无形资产 intangible assets ([ -i5  
  68 1702 累计摊销 accumulated amortization ) P>/g*  
  69 1703 无形资产减值准备 intangible assets reduction reserve CmV &+C$V%  
  70 1711 商誉 business reputation :w!hkUx#  
  71 1801 长期待摊费用 long-term deferred expenses $wi4cHh  
  72 1811 递延所得税资产 deferred income tax assets -7]j[{?w  
  73 1901 待处理财产损溢 waiting assets profit and loss e#,(a  
  二、负债类 debt group DIw_"$'At  
  74 2001 短期借款 short-term loan vS )>g4  
  81 2101 交易性金融负债 transaction financial liabilities IxS%V31  
  83 2201 应付票据 notes payable yCA8/)>Gm  
  84 2202 应付账款 account payable \=7jp|{Yl  
  85 2205 预收账款 item received in advance " .%d{z}vz  
  86 2211 应付职工薪酬 employee pay payable 1. +6x4%rV  
  87 2221 应交税费 tax payable X9NP,6  
  88 2231 应付股利 dividend payable Gw\..O  
  89 2232 应付利息 interest payable fIl!{pv[  
  90 2241 其他应付款 other account payable |35OA/O?X  
  97 2401 预提费用 withholding expenses O$}.b=N9  
  98 2411 预计负债 estimated liabilities /aMOZ=,q}  
  99 2501 递延收益 deferred income jz! [ #-G  
  100 2601 长期借款 money borrowed for long term yi*EobP  
  101 2602 长期债券 long-term bond `CH,QT7e  
  106 2801 长期应付款 long-term account payable oda,  
  107 2802 未确认融资费用 unacknowledged financial charges C l,vBjl h  
  108 2811 专项应付款 special accounts payable $xbW*w  
  109 2901 递延所得税负债 deferred income tax liabilities as|w} $  
  三、共同类 jS~Pdz  
  112 3101 衍生工具 derivative tool PkI+z_  
  113 3201 套期工具 arbitrage tool e).;;0  
  114 3202 被套期项目 arbitrage project U: Wet,  
  四、所有者权益类 @aZTx/  
  115 4001 实收资本 paid-up capital g27'il  
  116 4002 资本公积 contributed surplus \0d'y#Gp*  
  117 4101 盈余公积 earned surplus  u\L}B!  
  119 4103 本年利润 profit for the current year aY#?QjL  
  120 4104 利润分配 allocation of profits 1kKfFpN  
  121 4201 库存股 treasury stock |5tZ*$nGa  
  五、成本类 fO&`A:JY  
  122 5001 生产成本 production cost Dr kTM<  
  123 5101 制造费用 cost of production bY=[ USgps  
  124 5201 劳务成本 service cost )?UoF&c/  
  125 5301 研发支出 research and development expenditures Wz s=BNm9  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor &v0-$  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor .= ?*Wp  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 4minzrKM\  
  六、损益类 8ZVQM7O  
  129 6001 主营业务收入 main business income n)98NSVDbT  
  130 6011 利息收入 金融共用​ interest income financial sharing &.\7='$F  
  135 6051 其他业务收入 other business income xBA"w:<  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance DkEv1]6JI_  
  137 6101 公允价值变动损益 sound value flexible loss and profit U:C:ugm  
  138 6111 投资收益 income on investment y'`/^>.  
  142 6301 营业外收入 nonrevenue receipt Q`<{cFsU  
  143 6401 主营业务成本 main business cost UGI<V!  
  144 6402 其他业务支出 other business expense {]<c6*gQ  
  145 6405 营业税金及附加 business tariff and annex NBY|U{.g  
  146 6411 利息支出 金融共用 interest expense financial sharing ur\6~'l4  
  155 6601 销售费用 marketing cost $vfgYl4q  
  156 6602 管理费用 managing cost 8ROKfPj;z  
  157 6603 财务费用 financial cost 9+^)?JUYll  
  158 6604 勘探费用 exploration expense .{h"0<x  
  159 6701 资产减值损失 loss from asset devaluation [jzsB:;XB&  
  160 6711 营业外支出 nonoperating expense =+Fb\HvX{  
  161 6801 所得税 income tax < ,*\t  
  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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