论坛风格切换切换到宽版
  • 2708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
(<-0UR]%q;  
  一、资产类 QKQy)g  
  1 1001 库存现金 cash on hand G;+ 0V0K  
  2 1002 银行存款 bank deposit %"V,V3kw4  
  5 1015 其他货币资金 other monetary capital ~!u94_:  
  9 1101 交易性金融资产 transaction monetary assets BpE[9N  
  11 1121 应收票据 notes receivable ?yh.*,dgi  
  12 1122 应收账款 Account receivable c+VUk*c3  
  13 1123 预付账款 account prepaid |zlwPi.  
  14 1131 应收股利 dividend receivable Yuck]?#0  
  15 1132 应收利息 accrued interest receivable l6O(+*6Us  
  21 1231 其他应收款 accounts receivable-others c5u?\  
  22 1241 坏账准备 had debts reserve tO$M[P=b  
  28 1401 材料采购 procurement of materials ;kA2"c]m  
  29 1402 在途物资 materials in transit v\u+=}r l  
  30 1403 原材料 raw materials y.OUn'^d4  
  32 1406 库存商品 commodity stocks d4tVK0 ~  
  33 1407 发出商品 goods in transit !).d c.P  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles #,C{?0!  
  42 1461 存货跌价准备 reserve against stock price declining F"I@=R-n  
  43 1501 待摊费用 fees to be apportioned KxI(# }5o&  
  45 1521 持有至到期投资 hold investment due *}=W wG  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve wvY$ s ;  
  47 1523 可供出售金融资产 financial assets available for sale 3f x!\  
  48 1524 长期股权投资 long-term stock ownership investment QG ia(  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve dfce/QOV  
  50 1526 投资性房地产 investment real eastate +q!6zGs.  
  51 1531 长期应收款 long-term account receivable >EG;2]M&  
  52 1541 未实现融资收益 unrealized financing income QBg'VV  
  54 1601 固定资产 permanent assets &40d J~SQ  
  55 1602 累计折旧 accumulated depreciation -#h \8X l  
  56 1603 固定资产减值准备permanent assets reduction reserve kS>j!U(%d  
  57 1604 在建工程 construction in process C_o.d~xm  
  58 1605 工程物资 engineer material ~-x\E#(  
  59 1606 固定资产清理 disposal of fixed assets f.WtD`Oas  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing  `!BUd  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 2t%)d9r32  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture I;LqyzM  
  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 na>B{6  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Y|bGd_j  
  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 ^;e`ZtcI  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation OXo-(HLE  
  67 1701 无形资产 intangible assets O`4X[r1LD  
  68 1702 累计摊销 accumulated amortization u Wtp2]A  
  69 1703 无形资产减值准备 intangible assets reduction reserve a&JAF?k  
  70 1711 商誉 business reputation X9>ujgK  
  71 1801 长期待摊费用 long-term deferred expenses OpfFF;"A'  
  72 1811 递延所得税资产 deferred income tax assets #i? TCO  
  73 1901 待处理财产损溢 waiting assets profit and loss N|; cG[W  
  二、负债类 debt group XT\;2etVL  
  74 2001 短期借款 short-term loan H}X"yLog*  
  81 2101 交易性金融负债 transaction financial liabilities #frhO;6  
  83 2201 应付票据 notes payable ; 1WclQ!(  
  84 2202 应付账款 account payable ( s*}=  
  85 2205 预收账款 item received in advance FM5$83Q  
  86 2211 应付职工薪酬 employee pay payable TD@'0MaQ#  
  87 2221 应交税费 tax payable E[y?\{  
  88 2231 应付股利 dividend payable fw5AZvE6$  
  89 2232 应付利息 interest payable gDH x+"?  
  90 2241 其他应付款 other account payable p<YO3@B+  
  97 2401 预提费用 withholding expenses 'W)x<Iey1  
  98 2411 预计负债 estimated liabilities yTk9+>  
  99 2501 递延收益 deferred income H]-nm+  
  100 2601 长期借款 money borrowed for long term [Z1EjeX  
  101 2602 长期债券 long-term bond a2zo_h2R  
  106 2801 长期应付款 long-term account payable Y\lBPp0{\v  
  107 2802 未确认融资费用 unacknowledged financial charges @-wAR=k7  
  108 2811 专项应付款 special accounts payable HO' HkVA  
  109 2901 递延所得税负债 deferred income tax liabilities d7 @ N~<n  
  三、共同类 $O[ut.   
  112 3101 衍生工具 derivative tool ~0`Pe{^*  
  113 3201 套期工具 arbitrage tool W H!<Z=#c}  
  114 3202 被套期项目 arbitrage project @Q'5/q +  
  四、所有者权益类 ZyTah\yPM  
  115 4001 实收资本 paid-up capital  K_xn>  
  116 4002 资本公积 contributed surplus ls=<c<  
  117 4101 盈余公积 earned surplus $>+-=XMVB  
  119 4103 本年利润 profit for the current year IBR;q[Dj}  
  120 4104 利润分配 allocation of profits ' Mg%G(3  
  121 4201 库存股 treasury stock 7+0hIKrFC  
  五、成本类 dJkT Hmw  
  122 5001 生产成本 production cost GYj`-t  
  123 5101 制造费用 cost of production f,$Fr I,  
  124 5201 劳务成本 service cost 3B,nHU  
  125 5301 研发支出 research and development expenditures <1ai0]  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ^b4o 0me  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor YO=;)R A  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor =w8*n2  
  六、损益类 W 1#3+  
  129 6001 主营业务收入 main business income Lbd_L  
  130 6011 利息收入 金融共用​ interest income financial sharing r`lgK2r\  
  135 6051 其他业务收入 other business income z*FlZLHY  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Bk8U\Ut  
  137 6101 公允价值变动损益 sound value flexible loss and profit -Z:al\e<g  
  138 6111 投资收益 income on investment 8s|r'  
  142 6301 营业外收入 nonrevenue receipt q.#aeqKBP  
  143 6401 主营业务成本 main business cost i+2J\.~U#G  
  144 6402 其他业务支出 other business expense gxJ(u{2  
  145 6405 营业税金及附加 business tariff and annex thOCzGJ$  
  146 6411 利息支出 金融共用 interest expense financial sharing NKd):>d%  
  155 6601 销售费用 marketing cost 7I HWj<  
  156 6602 管理费用 managing cost }3@`'i7  
  157 6603 财务费用 financial cost 3b|.L Jz+  
  158 6604 勘探费用 exploration expense DD;PmIW  
  159 6701 资产减值损失 loss from asset devaluation w+}KX ><r  
  160 6711 营业外支出 nonoperating expense MEg|AhP  
  161 6801 所得税 income tax X]`\NNx  
  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