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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
{#QFDA  
  一、资产类 <6<uO\B\  
  1 1001 库存现金 cash on hand d1e'!y}R5  
  2 1002 银行存款 bank deposit ulfpop*2  
  5 1015 其他货币资金 other monetary capital wdBytH6r.  
  9 1101 交易性金融资产 transaction monetary assets oE#HI2X  
  11 1121 应收票据 notes receivable qIjC -#a=m  
  12 1122 应收账款 Account receivable m?<8 ':  
  13 1123 预付账款 account prepaid UQ|0Aqwq  
  14 1131 应收股利 dividend receivable -Kg@Sj/U}R  
  15 1132 应收利息 accrued interest receivable yD1*^~loJ  
  21 1231 其他应收款 accounts receivable-others R,Zuy( g  
  22 1241 坏账准备 had debts reserve   hPr  
  28 1401 材料采购 procurement of materials ib zYY"D:  
  29 1402 在途物资 materials in transit k6JB%m\E  
  30 1403 原材料 raw materials t{~"vD9Am  
  32 1406 库存商品 commodity stocks u M zefRN  
  33 1407 发出商品 goods in transit Aog 3d\1$  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles &8"a7$  
  42 1461 存货跌价准备 reserve against stock price declining 8e>;E  
  43 1501 待摊费用 fees to be apportioned y=h2_jt  
  45 1521 持有至到期投资 hold investment due ,_NO[+5U  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve #*S/Sh?Q  
  47 1523 可供出售金融资产 financial assets available for sale H'gPGOd  
  48 1524 长期股权投资 long-term stock ownership investment P05_\ t  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve w**.8]A"N  
  50 1526 投资性房地产 investment real eastate q 4 Ye  
  51 1531 长期应收款 long-term account receivable /oiAA B27  
  52 1541 未实现融资收益 unrealized financing income 6/4OFvL1  
  54 1601 固定资产 permanent assets a]X6)6  
  55 1602 累计折旧 accumulated depreciation w2{k0MW  
  56 1603 固定资产减值准备permanent assets reduction reserve jv2l_  
  57 1604 在建工程 construction in process p00\C  
  58 1605 工程物资 engineer material 83R"!w1 8  
  59 1606 固定资产清理 disposal of fixed assets );))kYr  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ] (MXP,R  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 9q* sR1  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture YY7:WQS  
  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 Slv}6at5  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture hNx`=D9[7  
  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 yr sP'th  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation }d.R=A9L  
  67 1701 无形资产 intangible assets ?9?0M A<[i  
  68 1702 累计摊销 accumulated amortization )>\Ne~%  
  69 1703 无形资产减值准备 intangible assets reduction reserve ,}{E+e5jh7  
  70 1711 商誉 business reputation !@VmaAT  
  71 1801 长期待摊费用 long-term deferred expenses Q|5wz]!5Y(  
  72 1811 递延所得税资产 deferred income tax assets $6y1';A  
  73 1901 待处理财产损溢 waiting assets profit and loss  g<,v2A  
  二、负债类 debt group  ~-M7  
  74 2001 短期借款 short-term loan ~S-x-cZ  
  81 2101 交易性金融负债 transaction financial liabilities I5x/N.  
  83 2201 应付票据 notes payable !]kn=7  
  84 2202 应付账款 account payable P45q}v  
  85 2205 预收账款 item received in advance JC=Bxv  
  86 2211 应付职工薪酬 employee pay payable 0eQ5LG?)  
  87 2221 应交税费 tax payable Q;5\( 0w5  
  88 2231 应付股利 dividend payable 1GEE^Eu  
  89 2232 应付利息 interest payable (^Nf;E  
  90 2241 其他应付款 other account payable +!_^MBkk  
  97 2401 预提费用 withholding expenses /o|@]SAe.  
  98 2411 预计负债 estimated liabilities $u3N ',&  
  99 2501 递延收益 deferred income Opjt? ]  
  100 2601 长期借款 money borrowed for long term }WCz*v1Wq  
  101 2602 长期债券 long-term bond 1Eg}qU,:  
  106 2801 长期应付款 long-term account payable a 3O_8GU  
  107 2802 未确认融资费用 unacknowledged financial charges J puW !I  
  108 2811 专项应付款 special accounts payable aaaC8;.  
  109 2901 递延所得税负债 deferred income tax liabilities E#H O0 ]S  
  三、共同类 gpw(j0 /Fs  
  112 3101 衍生工具 derivative tool 9l,Gd  
  113 3201 套期工具 arbitrage tool 4&y_+  
  114 3202 被套期项目 arbitrage project L3<XWpv  
  四、所有者权益类 , #c-"x Y  
  115 4001 实收资本 paid-up capital =r_ S MTu  
  116 4002 资本公积 contributed surplus l|&|+u#  
  117 4101 盈余公积 earned surplus VWMCbg>R  
  119 4103 本年利润 profit for the current year +-.BF"}  
  120 4104 利润分配 allocation of profits wPc,FH+y  
  121 4201 库存股 treasury stock P{}Oe *9"  
  五、成本类 nEGku]pCH{  
  122 5001 生产成本 production cost Jx{,x-I  
  123 5101 制造费用 cost of production W:) M}}&H  
  124 5201 劳务成本 service cost Ko%rB+d  
  125 5301 研发支出 research and development expenditures [j![R  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor #); 6+v  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor &pmJ:WO,h  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 2XXEg> CU  
  六、损益类 >K &b,o,[  
  129 6001 主营业务收入 main business income BryMq !  
  130 6011 利息收入 金融共用​ interest income financial sharing ?&X6VNbU  
  135 6051 其他业务收入 other business income ~(&xBtg:}  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance f a\cLC  
  137 6101 公允价值变动损益 sound value flexible loss and profit /NkZ;<uxJ  
  138 6111 投资收益 income on investment I 9u=RI s  
  142 6301 营业外收入 nonrevenue receipt B[$SA-ZHi  
  143 6401 主营业务成本 main business cost qb9%Y/xy  
  144 6402 其他业务支出 other business expense )Tb;N  
  145 6405 营业税金及附加 business tariff and annex ?.Kl/8ml  
  146 6411 利息支出 金融共用 interest expense financial sharing M0"feq  
  155 6601 销售费用 marketing cost 3; M!]9ms  
  156 6602 管理费用 managing cost 8W yG49eic  
  157 6603 财务费用 financial cost 4 B> l|%  
  158 6604 勘探费用 exploration expense ~}M{[6!  
  159 6701 资产减值损失 loss from asset devaluation A5/h*`Q\\  
  160 6711 营业外支出 nonoperating expense ,2cw 9?<  
  161 6801 所得税 income tax /0\pPc*kA{  
  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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