论坛风格切换切换到宽版
  • 3278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
+> Xe_  
  一、资产类 j.:I{!R#  
  1 1001 库存现金 cash on hand i[7<l&K]  
  2 1002 银行存款 bank deposit 79MF;>=tV  
  5 1015 其他货币资金 other monetary capital %}/|/=  
  9 1101 交易性金融资产 transaction monetary assets V X"! a  
  11 1121 应收票据 notes receivable [==x4N b  
  12 1122 应收账款 Account receivable 29tih{ xx  
  13 1123 预付账款 account prepaid 6t!PHA  
  14 1131 应收股利 dividend receivable WT_4YM\bz  
  15 1132 应收利息 accrued interest receivable `-)Hot)  
  21 1231 其他应收款 accounts receivable-others Q *K31Ln  
  22 1241 坏账准备 had debts reserve qC:QY6g$N  
  28 1401 材料采购 procurement of materials C>~m s2c  
  29 1402 在途物资 materials in transit e4mAKB s!  
  30 1403 原材料 raw materials (Ee5Af,4  
  32 1406 库存商品 commodity stocks W^"C|4G}  
  33 1407 发出商品 goods in transit K}a3Bj,  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 'fS&WVR?  
  42 1461 存货跌价准备 reserve against stock price declining e,8[fp-7  
  43 1501 待摊费用 fees to be apportioned Ef2i#BoZ  
  45 1521 持有至到期投资 hold investment due @F/yc  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve `2l j{N  
  47 1523 可供出售金融资产 financial assets available for sale tcD DX'S  
  48 1524 长期股权投资 long-term stock ownership investment 8H@]v@Z2  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve LE]mguvs  
  50 1526 投资性房地产 investment real eastate I;GbS`  
  51 1531 长期应收款 long-term account receivable ;w(tXcXZ  
  52 1541 未实现融资收益 unrealized financing income %k =c9ll@:  
  54 1601 固定资产 permanent assets W\1V`\gF  
  55 1602 累计折旧 accumulated depreciation ^jB17z[  
  56 1603 固定资产减值准备permanent assets reduction reserve mO8E-D*3  
  57 1604 在建工程 construction in process V*j1[d  
  58 1605 工程物资 engineer material Dhze2q)o  
  59 1606 固定资产清理 disposal of fixed assets lNbAt4]}f(  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 9?38/2kX4  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing &qMt07  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture PW QRy  
  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 E^l w61  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture UB2Ft=  
  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 pSKw Xx  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation F\Q X=n  
  67 1701 无形资产 intangible assets IlfH  
  68 1702 累计摊销 accumulated amortization _2~+ %{/m,  
  69 1703 无形资产减值准备 intangible assets reduction reserve yBkcYHT  
  70 1711 商誉 business reputation \m%Z;xKG  
  71 1801 长期待摊费用 long-term deferred expenses ?)V|L~/  
  72 1811 递延所得税资产 deferred income tax assets ./i5VBP5  
  73 1901 待处理财产损溢 waiting assets profit and loss .8]buM5_G  
  二、负债类 debt group hq*"S -N  
  74 2001 短期借款 short-term loan m bZn[D_zi  
  81 2101 交易性金融负债 transaction financial liabilities  `;HZO8  
  83 2201 应付票据 notes payable PFI^+';  
  84 2202 应付账款 account payable H84Zg/ ^  
  85 2205 预收账款 item received in advance mPJ@hr%3  
  86 2211 应付职工薪酬 employee pay payable ##5e:<c&[  
  87 2221 应交税费 tax payable e#!,/p E  
  88 2231 应付股利 dividend payable S=_*<[W%4  
  89 2232 应付利息 interest payable 0u?Vn N<  
  90 2241 其他应付款 other account payable )zAATBb4.  
  97 2401 预提费用 withholding expenses W'{o`O=GGr  
  98 2411 预计负债 estimated liabilities y"Ios:v@-  
  99 2501 递延收益 deferred income HyY ol*  
  100 2601 长期借款 money borrowed for long term d  A>6  
  101 2602 长期债券 long-term bond D $&6 8  
  106 2801 长期应付款 long-term account payable WG A"e   
  107 2802 未确认融资费用 unacknowledged financial charges +HkEbR'G0  
  108 2811 专项应付款 special accounts payable 4L<;z'   
  109 2901 递延所得税负债 deferred income tax liabilities 1qm _Qs&  
  三、共同类 MHQM'  
  112 3101 衍生工具 derivative tool <[A;i  
  113 3201 套期工具 arbitrage tool $J9/AFzO"  
  114 3202 被套期项目 arbitrage project Rg SB?  
  四、所有者权益类 G]RFGwGt  
  115 4001 实收资本 paid-up capital d$B+xW  
  116 4002 资本公积 contributed surplus ~u-_DOA  
  117 4101 盈余公积 earned surplus lXip%6c7  
  119 4103 本年利润 profit for the current year 8SOfX^;o  
  120 4104 利润分配 allocation of profits t*wV<b  
  121 4201 库存股 treasury stock XM~eocn  
  五、成本类 siz:YRur  
  122 5001 生产成本 production cost 3U4h>T@s|  
  123 5101 制造费用 cost of production PwC^ ]e  
  124 5201 劳务成本 service cost q'KXn0IY#  
  125 5301 研发支出 research and development expenditures xp%LXx j  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor '#u=w yp  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 0,1)Sg*  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor @r]1;KG  
  六、损益类 d~;U-  
  129 6001 主营业务收入 main business income WQBpU?O  
  130 6011 利息收入 金融共用​ interest income financial sharing {) wl`mw3  
  135 6051 其他业务收入 other business income mk[<=k~  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance i?n#ge  
  137 6101 公允价值变动损益 sound value flexible loss and profit C *]XQ1F4  
  138 6111 投资收益 income on investment `teaE7^Wm  
  142 6301 营业外收入 nonrevenue receipt C] M{  
  143 6401 主营业务成本 main business cost IeAUVR S)  
  144 6402 其他业务支出 other business expense kb[+II  
  145 6405 营业税金及附加 business tariff and annex xV.UM8  
  146 6411 利息支出 金融共用 interest expense financial sharing EfqC_,J*3  
  155 6601 销售费用 marketing cost :Fdk`aC  
  156 6602 管理费用 managing cost  rqEP!S^  
  157 6603 财务费用 financial cost ,:pKNWY)Q  
  158 6604 勘探费用 exploration expense g-<[* nF  
  159 6701 资产减值损失 loss from asset devaluation 8X)1bNGqhe  
  160 6711 营业外支出 nonoperating expense TlpQ9T  
  161 6801 所得税 income tax bYwe/sR  
  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