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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
-HF?1c  
  一、资产类 F@<cp ?dR  
  1 1001 库存现金 cash on hand y3efie {J  
  2 1002 银行存款 bank deposit O~5t[  
  5 1015 其他货币资金 other monetary capital EB3/o7)L  
  9 1101 交易性金融资产 transaction monetary assets #6M |T+ =  
  11 1121 应收票据 notes receivable :Racu;xf  
  12 1122 应收账款 Account receivable <-1:o*8:}  
  13 1123 预付账款 account prepaid /we]i1-9  
  14 1131 应收股利 dividend receivable cxR.:LD}  
  15 1132 应收利息 accrued interest receivable ef'kG"1  
  21 1231 其他应收款 accounts receivable-others }1 O"?6  
  22 1241 坏账准备 had debts reserve ;Rv WF )  
  28 1401 材料采购 procurement of materials q7CLxv &QG  
  29 1402 在途物资 materials in transit ,1I-%6L  
  30 1403 原材料 raw materials `oMZ9Gq2E  
  32 1406 库存商品 commodity stocks &k'<xW?x  
  33 1407 发出商品 goods in transit 6.]~7n  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles !60U^\  
  42 1461 存货跌价准备 reserve against stock price declining r5gqRh}+  
  43 1501 待摊费用 fees to be apportioned (PPC?6s  
  45 1521 持有至到期投资 hold investment due Ry +?#P+  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ./I?|ih  
  47 1523 可供出售金融资产 financial assets available for sale >,,`7%Rv  
  48 1524 长期股权投资 long-term stock ownership investment kI"9T`owR  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve y{M7kYWtHV  
  50 1526 投资性房地产 investment real eastate ,=e.Q AF!"  
  51 1531 长期应收款 long-term account receivable b}(c'W*z%  
  52 1541 未实现融资收益 unrealized financing income s17)zi,?4  
  54 1601 固定资产 permanent assets ;=joQWNDm  
  55 1602 累计折旧 accumulated depreciation XVN JK-B  
  56 1603 固定资产减值准备permanent assets reduction reserve jTS8 qu  
  57 1604 在建工程 construction in process 1L`V{\_0s  
  58 1605 工程物资 engineer material 9 m8KDB[N  
  59 1606 固定资产清理 disposal of fixed assets g{Av =66Z  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 4Q!%16 P  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing bGwOhd<.  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture -~c-mt  
  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  3*Q=)}  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture m=n79]b:N  
  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 sPc}hG+N  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 4Q#{,y944  
  67 1701 无形资产 intangible assets H*G(`Zl}  
  68 1702 累计摊销 accumulated amortization kMW9UUw  
  69 1703 无形资产减值准备 intangible assets reduction reserve 6*B%3\z)  
  70 1711 商誉 business reputation >NPK;Vu  
  71 1801 长期待摊费用 long-term deferred expenses [f:&aS+  
  72 1811 递延所得税资产 deferred income tax assets 8Vz!zYl  
  73 1901 待处理财产损溢 waiting assets profit and loss tQG'f*4  
  二、负债类 debt group o6^ETQ  
  74 2001 短期借款 short-term loan 6&]Z'nW0k  
  81 2101 交易性金融负债 transaction financial liabilities oAifM1*0  
  83 2201 应付票据 notes payable ? #a&eW  
  84 2202 应付账款 account payable )^8[({r~  
  85 2205 预收账款 item received in advance r<kgYU`  
  86 2211 应付职工薪酬 employee pay payable `StuUa  
  87 2221 应交税费 tax payable $S' TW3  
  88 2231 应付股利 dividend payable /t`|3Mw  
  89 2232 应付利息 interest payable 5mV!mn:H:  
  90 2241 其他应付款 other account payable NL:dyV }  
  97 2401 预提费用 withholding expenses I~6(>Z{  
  98 2411 预计负债 estimated liabilities -J=6)  
  99 2501 递延收益 deferred income Xl1%c7r.1  
  100 2601 长期借款 money borrowed for long term ie[X7$@  
  101 2602 长期债券 long-term bond _1RvK? ;.{  
  106 2801 长期应付款 long-term account payable <o9i;[+H-  
  107 2802 未确认融资费用 unacknowledged financial charges 2!LDrvPP  
  108 2811 专项应付款 special accounts payable KC&XOI %  
  109 2901 递延所得税负债 deferred income tax liabilities Z^Um\f   
  三、共同类 D?%[du:V  
  112 3101 衍生工具 derivative tool Wgs6}1b g  
  113 3201 套期工具 arbitrage tool tBkgn3w  
  114 3202 被套期项目 arbitrage project ..h@QQ  
  四、所有者权益类 Vo^J2[U  
  115 4001 实收资本 paid-up capital x~uDCbL  
  116 4002 资本公积 contributed surplus '4 d4i  
  117 4101 盈余公积 earned surplus DZmVm['l  
  119 4103 本年利润 profit for the current year q{G8 Po$z'  
  120 4104 利润分配 allocation of profits tq,^!RSbZ  
  121 4201 库存股 treasury stock wEq&O|Vj  
  五、成本类 *.eeiSi{  
  122 5001 生产成本 production cost R|}4H*N  
  123 5101 制造费用 cost of production QuMv1)n  
  124 5201 劳务成本 service cost (;=|2N>7  
  125 5301 研发支出 research and development expenditures &\ca ? #  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Wm"q8-<<  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor  z9&j  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Lj|wFV  
  六、损益类 %5+X   
  129 6001 主营业务收入 main business income _t"[p_llo  
  130 6011 利息收入 金融共用​ interest income financial sharing g||EjCsp  
  135 6051 其他业务收入 other business income o "0 ~  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance )H]L/n  
  137 6101 公允价值变动损益 sound value flexible loss and profit [z\baL|  
  138 6111 投资收益 income on investment W4av?H  
  142 6301 营业外收入 nonrevenue receipt \IC^z  
  143 6401 主营业务成本 main business cost 3n)Kzexh  
  144 6402 其他业务支出 other business expense /~s<@<1!X  
  145 6405 营业税金及附加 business tariff and annex Zgp9Uu}"  
  146 6411 利息支出 金融共用 interest expense financial sharing &b^_~hB:q  
  155 6601 销售费用 marketing cost E@otV6Wk[@  
  156 6602 管理费用 managing cost 9W(&g)`  
  157 6603 财务费用 financial cost 2gklGDJD  
  158 6604 勘探费用 exploration expense DazoY&AWE  
  159 6701 资产减值损失 loss from asset devaluation ?fP3R':s  
  160 6711 营业外支出 nonoperating expense Gjq7@F'  
  161 6801 所得税 income tax d3\?:}o,  
  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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