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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 cv9-ZOxJ  
  1 1001 库存现金 cash on hand Fiaeo0  
  2 1002 银行存款 bank deposit +m4?a\U  
  5 1015 其他货币资金 other monetary capital C A$R  
  9 1101 交易性金融资产 transaction monetary assets pykRi#[UrX  
  11 1121 应收票据 notes receivable YJ{_%z|U  
  12 1122 应收账款 Account receivable -)[~%n#X+t  
  13 1123 预付账款 account prepaid -~_;9[uV  
  14 1131 应收股利 dividend receivable ZU.f)94u  
  15 1132 应收利息 accrued interest receivable Am=O-; b'8  
  21 1231 其他应收款 accounts receivable-others F32U;fp3  
  22 1241 坏账准备 had debts reserve Bi|-KS.9  
  28 1401 材料采购 procurement of materials H iEQs|""'  
  29 1402 在途物资 materials in transit W<M\ b#  
  30 1403 原材料 raw materials .83z =  
  32 1406 库存商品 commodity stocks l-M .C8N  
  33 1407 发出商品 goods in transit QA#Jx  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles UB7C,:"  
  42 1461 存货跌价准备 reserve against stock price declining M [6WcH0/T  
  43 1501 待摊费用 fees to be apportioned (5>IF,}!L  
  45 1521 持有至到期投资 hold investment due !CLL{\F  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve D` NQEt"(  
  47 1523 可供出售金融资产 financial assets available for sale *wV`7\@  
  48 1524 长期股权投资 long-term stock ownership investment /,3:<I  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve .`+N+B(4  
  50 1526 投资性房地产 investment real eastate .1h1J  
  51 1531 长期应收款 long-term account receivable rQ&F Gb  
  52 1541 未实现融资收益 unrealized financing income Kbcr-89Gv~  
  54 1601 固定资产 permanent assets  &W? hCr  
  55 1602 累计折旧 accumulated depreciation ty b -VO  
  56 1603 固定资产减值准备permanent assets reduction reserve p/Ri|FD6  
  57 1604 在建工程 construction in process I=|}%WO#  
  58 1605 工程物资 engineer material 0]2@T=*kTY  
  59 1606 固定资产清理 disposal of fixed assets wu19Pg?F  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing jo ~p#l.'  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 6Lz:J:Q)  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture gkld}t*U  
  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! 0Y`lQ  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture zN>tSdNkI-  
  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 * NdL4c~  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ;\gHFG}  
  67 1701 无形资产 intangible assets ci`N ,&:R  
  68 1702 累计摊销 accumulated amortization qWw{c&{Q],  
  69 1703 无形资产减值准备 intangible assets reduction reserve q[TW  
  70 1711 商誉 business reputation Uc5BNk7<=  
  71 1801 长期待摊费用 long-term deferred expenses b0[H{q-z{X  
  72 1811 递延所得税资产 deferred income tax assets @mu=7_$U  
  73 1901 待处理财产损溢 waiting assets profit and loss ThYHVJ[;  
  二、负债类 debt group HKYJgx  
  74 2001 短期借款 short-term loan b_-?ZmV^r  
  81 2101 交易性金融负债 transaction financial liabilities G$CI~0Se:  
  83 2201 应付票据 notes payable ~4u[\&Sh  
  84 2202 应付账款 account payable 5 DvD  
  85 2205 预收账款 item received in advance ;1>)p x**  
  86 2211 应付职工薪酬 employee pay payable SAN/ fnM  
  87 2221 应交税费 tax payable 99?: 9g  
  88 2231 应付股利 dividend payable ZvkBF9d  
  89 2232 应付利息 interest payable Hb@P Qcj  
  90 2241 其他应付款 other account payable Xv?'*2J  
  97 2401 预提费用 withholding expenses 3<ry/{#%  
  98 2411 预计负债 estimated liabilities P: )YKro]  
  99 2501 递延收益 deferred income %<;PEQQ|C  
  100 2601 长期借款 money borrowed for long term ?V(h@T  
  101 2602 长期债券 long-term bond S01 Bc  
  106 2801 长期应付款 long-term account payable Lb%:u5X\D@  
  107 2802 未确认融资费用 unacknowledged financial charges h}f l:J1C  
  108 2811 专项应付款 special accounts payable  H+Se  
  109 2901 递延所得税负债 deferred income tax liabilities b[ .pD3  
  三、共同类 .?;"iv+  
  112 3101 衍生工具 derivative tool {%XDr,myd  
  113 3201 套期工具 arbitrage tool KmaMS(A(3  
  114 3202 被套期项目 arbitrage project QHbjZJ N  
  四、所有者权益类 SD=9fh0l  
  115 4001 实收资本 paid-up capital o :_'R5  
  116 4002 资本公积 contributed surplus ys Td'J  
  117 4101 盈余公积 earned surplus hT[w" &3  
  119 4103 本年利润 profit for the current year <h mRr  
  120 4104 利润分配 allocation of profits c_)lTI4  
  121 4201 库存股 treasury stock FAF+ }  
  五、成本类 KPB^>,T2{  
  122 5001 生产成本 production cost E~'QC  
  123 5101 制造费用 cost of production wsyAq'%L  
  124 5201 劳务成本 service cost ewp&QH4  
  125 5301 研发支出 research and development expenditures &l2C-(  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor F}{uY(hv"[  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor s.K Hm L3  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 2^T`> ?{X  
  六、损益类 a^.5cJ$]  
  129 6001 主营业务收入 main business income 7W `gN[*  
  130 6011 利息收入 金融共用​ interest income financial sharing wEMg~Hh  
  135 6051 其他业务收入 other business income %TA@-tK=  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance i9quP" <9  
  137 6101 公允价值变动损益 sound value flexible loss and profit %Astfn(U{4  
  138 6111 投资收益 income on investment o%$'-N  
  142 6301 营业外收入 nonrevenue receipt K9+%rqC.|`  
  143 6401 主营业务成本 main business cost !i*bb~  
  144 6402 其他业务支出 other business expense &kNJ s{  
  145 6405 营业税金及附加 business tariff and annex }='1<~0  
  146 6411 利息支出 金融共用 interest expense financial sharing <-K'9ut,  
  155 6601 销售费用 marketing cost o2r)K AA  
  156 6602 管理费用 managing cost MPF;P&6  
  157 6603 财务费用 financial cost = , ^eQZR:  
  158 6604 勘探费用 exploration expense KI~M.2pk  
  159 6701 资产减值损失 loss from asset devaluation c(G;O )ikS  
  160 6711 营业外支出 nonoperating expense `w/`qG:dK  
  161 6801 所得税 income tax WwYy[3U  
  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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