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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 :y 0'[LV  
  1 1001 库存现金 cash on hand :x= ZvAvo  
  2 1002 银行存款 bank deposit {{:MJ\_"h_  
  5 1015 其他货币资金 other monetary capital n0nkv[  
  9 1101 交易性金融资产 transaction monetary assets RDk{;VED{  
  11 1121 应收票据 notes receivable 0W#.$X5  
  12 1122 应收账款 Account receivable 2L ~U^  
  13 1123 预付账款 account prepaid ;z!~-ByzL  
  14 1131 应收股利 dividend receivable rXvvJIbi  
  15 1132 应收利息 accrued interest receivable !j [U  
  21 1231 其他应收款 accounts receivable-others vBq 2JJAl  
  22 1241 坏账准备 had debts reserve R>#T {<<L  
  28 1401 材料采购 procurement of materials  6 5qH  
  29 1402 在途物资 materials in transit BB=%tz`B  
  30 1403 原材料 raw materials (eG#JVsm9  
  32 1406 库存商品 commodity stocks l{vi{9n)  
  33 1407 发出商品 goods in transit 2i8'*L+j  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles amgYr$)m  
  42 1461 存货跌价准备 reserve against stock price declining [G4#DP\t>p  
  43 1501 待摊费用 fees to be apportioned [R6du*P  
  45 1521 持有至到期投资 hold investment due H#G'q_uHH  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve j =[Td   
  47 1523 可供出售金融资产 financial assets available for sale YgrBIul  
  48 1524 长期股权投资 long-term stock ownership investment { H"xC~.  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ;w[|IRa  
  50 1526 投资性房地产 investment real eastate d(42ob.Tr  
  51 1531 长期应收款 long-term account receivable Bglh}_X  
  52 1541 未实现融资收益 unrealized financing income 2~~Q NWN  
  54 1601 固定资产 permanent assets AgO:"'c  
  55 1602 累计折旧 accumulated depreciation )=ZWn,ZB  
  56 1603 固定资产减值准备permanent assets reduction reserve Z6 (;~"Em  
  57 1604 在建工程 construction in process X 2T)]`@  
  58 1605 工程物资 engineer material '9H]S Ew  
  59 1606 固定资产清理 disposal of fixed assets rEz=\yY^j'  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing o=4d2V%m  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ?ZE1>L7e  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture qzsS"=5  
  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 |_ E)2b:h  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture \*1pFX#  
  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 g@KS\.m]  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation {>>f5o 3  
  67 1701 无形资产 intangible assets mp%i(Y"vp  
  68 1702 累计摊销 accumulated amortization 4:5CnK  
  69 1703 无形资产减值准备 intangible assets reduction reserve _D[vMr[  
  70 1711 商誉 business reputation B?$pIG^Mn  
  71 1801 长期待摊费用 long-term deferred expenses a*KB'u6&  
  72 1811 递延所得税资产 deferred income tax assets 8xZN4ck_@  
  73 1901 待处理财产损溢 waiting assets profit and loss ci6j"nKci  
  二、负债类 debt group UvxJ _  
  74 2001 短期借款 short-term loan NA!;#!  
  81 2101 交易性金融负债 transaction financial liabilities :1s6h%evrT  
  83 2201 应付票据 notes payable kMf]~EZ?  
  84 2202 应付账款 account payable 0=yKE J  
  85 2205 预收账款 item received in advance ?UQE;0 B  
  86 2211 应付职工薪酬 employee pay payable >Ix)jSNLgo  
  87 2221 应交税费 tax payable Hq< Vk.Nk  
  88 2231 应付股利 dividend payable 2Cj?k.Zk  
  89 2232 应付利息 interest payable b:Wl B[5  
  90 2241 其他应付款 other account payable \{P(s:  
  97 2401 预提费用 withholding expenses zf4@:GM`  
  98 2411 预计负债 estimated liabilities VLkK6W.u  
  99 2501 递延收益 deferred income n\ZDI+X  
  100 2601 长期借款 money borrowed for long term x$?{)EY  
  101 2602 长期债券 long-term bond }I9\=jT  
  106 2801 长期应付款 long-term account payable l%rwJLN1  
  107 2802 未确认融资费用 unacknowledged financial charges Oy&Myjny<  
  108 2811 专项应付款 special accounts payable 7P.C~,+D%P  
  109 2901 递延所得税负债 deferred income tax liabilities J}nE,U2  
  三、共同类 9#@dQ/*  
  112 3101 衍生工具 derivative tool B}C"Xc  
  113 3201 套期工具 arbitrage tool Z~9\7QJn  
  114 3202 被套期项目 arbitrage project Y_xPr%%A  
  四、所有者权益类 G<Z|NT  
  115 4001 实收资本 paid-up capital xmT(yv,  
  116 4002 资本公积 contributed surplus w*f.Fu(su  
  117 4101 盈余公积 earned surplus PGOi#x  
  119 4103 本年利润 profit for the current year Kisd.~u8j  
  120 4104 利润分配 allocation of profits ZH~T'Bg  
  121 4201 库存股 treasury stock bH~ue5q  
  五、成本类 { P&l`  
  122 5001 生产成本 production cost RL[?&L$7^%  
  123 5101 制造费用 cost of production Wm 7Dy7#l  
  124 5201 劳务成本 service cost A|O7W|"W  
  125 5301 研发支出 research and development expenditures &zynfj#o  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor @c9VCG D  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor =O<Ul~JRK  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor r ~si:?6:  
  六、损益类 ??CtmH  
  129 6001 主营业务收入 main business income wh<+.Zp  
  130 6011 利息收入 金融共用​ interest income financial sharing 9axJ2J'g  
  135 6051 其他业务收入 other business income ?ye) &  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance x%jJvwb^|  
  137 6101 公允价值变动损益 sound value flexible loss and profit \8'fy\  
  138 6111 投资收益 income on investment q1;}~}W;z4  
  142 6301 营业外收入 nonrevenue receipt H B_si  
  143 6401 主营业务成本 main business cost =P<gZ-Cm  
  144 6402 其他业务支出 other business expense weEmUw Z  
  145 6405 营业税金及附加 business tariff and annex 2a3h m8%U  
  146 6411 利息支出 金融共用 interest expense financial sharing 3tMs61 3  
  155 6601 销售费用 marketing cost Ayadvi(@P  
  156 6602 管理费用 managing cost l(-6pP5`  
  157 6603 财务费用 financial cost .nJErC##  
  158 6604 勘探费用 exploration expense )F,H(LblH  
  159 6701 资产减值损失 loss from asset devaluation &~29%Ns  
  160 6711 营业外支出 nonoperating expense  !NUsfd  
  161 6801 所得税 income tax ;X[mfg\  
  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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