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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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离线小飞兔
 

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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 [n2)6B\/  
  1 1001 库存现金 cash on hand ^2-+MWW.  
  2 1002 银行存款 bank deposit Nc\jA=  
  5 1015 其他货币资金 other monetary capital 5{\;7(  
  9 1101 交易性金融资产 transaction monetary assets 7$A=|/'nSA  
  11 1121 应收票据 notes receivable J5L[)Gd)D  
  12 1122 应收账款 Account receivable &2//\Qz  
  13 1123 预付账款 account prepaid Xp?WoC N  
  14 1131 应收股利 dividend receivable j*L-sU  
  15 1132 应收利息 accrued interest receivable ur JR[$p  
  21 1231 其他应收款 accounts receivable-others flS_rY5  
  22 1241 坏账准备 had debts reserve Ox^VU2K;&.  
  28 1401 材料采购 procurement of materials n|Gw?@CU7  
  29 1402 在途物资 materials in transit ,nGZ( EBD  
  30 1403 原材料 raw materials (5efNugc  
  32 1406 库存商品 commodity stocks PD`EtkUnv  
  33 1407 发出商品 goods in transit *zl-R*bM$  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles TLT6z[  
  42 1461 存货跌价准备 reserve against stock price declining !+Zso&  
  43 1501 待摊费用 fees to be apportioned U!i@XA%P  
  45 1521 持有至到期投资 hold investment due sHm :G_  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve T&u25"QOf  
  47 1523 可供出售金融资产 financial assets available for sale 6T-iBJT  
  48 1524 长期股权投资 long-term stock ownership investment TSKR~3D#  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve a8cX {6  
  50 1526 投资性房地产 investment real eastate e?\34F  
  51 1531 长期应收款 long-term account receivable [9,34/i  
  52 1541 未实现融资收益 unrealized financing income #)z7&nD  
  54 1601 固定资产 permanent assets %+ur41HM  
  55 1602 累计折旧 accumulated depreciation yq,%<%+  
  56 1603 固定资产减值准备permanent assets reduction reserve 6UAw9 'X8  
  57 1604 在建工程 construction in process l( uV@_3  
  58 1605 工程物资 engineer material oRQ( l I>  
  59 1606 固定资产清理 disposal of fixed assets 5Tiap8x+<  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 7~2V5 @{<  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing oG' 'my#3  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture t&nK5p95(  
  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 )( W%Hmi  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 'tMS5d)4:  
  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 pL`)^BJ  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 7da~+(yhr  
  67 1701 无形资产 intangible assets  R7ExMJw  
  68 1702 累计摊销 accumulated amortization nAk;a|Q  
  69 1703 无形资产减值准备 intangible assets reduction reserve 6;p"xC-  
  70 1711 商誉 business reputation 2 PQY+[jx  
  71 1801 长期待摊费用 long-term deferred expenses ]6;oS-4gu?  
  72 1811 递延所得税资产 deferred income tax assets x_ OZdI  
  73 1901 待处理财产损溢 waiting assets profit and loss )mE67{YJh~  
  二、负债类 debt group 0s%]%2O N  
  74 2001 短期借款 short-term loan Q0(3ps~H  
  81 2101 交易性金融负债 transaction financial liabilities s p&g  
  83 2201 应付票据 notes payable Z.3*sp0 yv  
  84 2202 应付账款 account payable v.{I^=  
  85 2205 预收账款 item received in advance ;;<[_gp,E  
  86 2211 应付职工薪酬 employee pay payable cBDOA<]r,  
  87 2221 应交税费 tax payable *FC26_pH  
  88 2231 应付股利 dividend payable Rq,Fp/  
  89 2232 应付利息 interest payable e\WG-zi/  
  90 2241 其他应付款 other account payable V2BsvR`  
  97 2401 预提费用 withholding expenses cPg$*,]  
  98 2411 预计负债 estimated liabilities M<cm]  
  99 2501 递延收益 deferred income a.B<W9$`  
  100 2601 长期借款 money borrowed for long term ^s6C']q *O  
  101 2602 长期债券 long-term bond vlx \hJ<I  
  106 2801 长期应付款 long-term account payable &OP =O*B  
  107 2802 未确认融资费用 unacknowledged financial charges L; 'C5#GN  
  108 2811 专项应付款 special accounts payable Vo(V<2lw}  
  109 2901 递延所得税负债 deferred income tax liabilities 4KZ)`KPE  
  三、共同类 B+2Jea,N  
  112 3101 衍生工具 derivative tool h f9yK6  
  113 3201 套期工具 arbitrage tool 8e}8@[h  
  114 3202 被套期项目 arbitrage project :B1a2Y^"  
  四、所有者权益类 0;:AT|U/d  
  115 4001 实收资本 paid-up capital 7,,#f&jP  
  116 4002 资本公积 contributed surplus ZY-mUg  
  117 4101 盈余公积 earned surplus <hzuPi@  
  119 4103 本年利润 profit for the current year .R{+Pz D  
  120 4104 利润分配 allocation of profits p5 )+ R/  
  121 4201 库存股 treasury stock  Sn-D|Z  
  五、成本类 iYb{qv_4  
  122 5001 生产成本 production cost T[]kun  
  123 5101 制造费用 cost of production &E$:^a4d  
  124 5201 劳务成本 service cost *D;VZs0O  
  125 5301 研发支出 research and development expenditures *[0)]|r  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor g].v  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor *&vi3#ur  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor hsHtLH+@  
  六、损益类 }I ^e:,{  
  129 6001 主营业务收入 main business income -KU@0G  
  130 6011 利息收入 金融共用​ interest income financial sharing 4!0nM|~  
  135 6051 其他业务收入 other business income tqT-9sEXX.  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance @ )m9#F  
  137 6101 公允价值变动损益 sound value flexible loss and profit 8,YxCm ie  
  138 6111 投资收益 income on investment 5H |< h  
  142 6301 营业外收入 nonrevenue receipt qwDoYy yu  
  143 6401 主营业务成本 main business cost -[-Ry6G  
  144 6402 其他业务支出 other business expense MD=VR(P?eq  
  145 6405 营业税金及附加 business tariff and annex l$eKV(CZ4  
  146 6411 利息支出 金融共用 interest expense financial sharing q<!Kt I4  
  155 6601 销售费用 marketing cost 6Rc%P)6  
  156 6602 管理费用 managing cost $,#,yl ol  
  157 6603 财务费用 financial cost J&jig?t  
  158 6604 勘探费用 exploration expense O!.mc=Gx7  
  159 6701 资产减值损失 loss from asset devaluation AAld2"r  
  160 6711 营业外支出 nonoperating expense ,Z p9,nf  
  161 6801 所得税 income tax HP*AN@>Kw  
  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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