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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  dd<:#c9  
  1 1001 库存现金 cash on hand ^XBzZ!h|  
  2 1002 银行存款 bank deposit ;P;"F21^>  
  5 1015 其他货币资金 other monetary capital KZF0rW  
  9 1101 交易性金融资产 transaction monetary assets [0&'cu>  
  11 1121 应收票据 notes receivable 2$ |]Vj*Zs  
  12 1122 应收账款 Account receivable j2 }  
  13 1123 预付账款 account prepaid zLsb` )!  
  14 1131 应收股利 dividend receivable x6^l6N  
  15 1132 应收利息 accrued interest receivable z.3<{-n}0i  
  21 1231 其他应收款 accounts receivable-others w; 4jx(  
  22 1241 坏账准备 had debts reserve 2mqK3-c  
  28 1401 材料采购 procurement of materials &|.hkR2k  
  29 1402 在途物资 materials in transit *;hY.EuoFz  
  30 1403 原材料 raw materials < b d1  
  32 1406 库存商品 commodity stocks jg [H}  
  33 1407 发出商品 goods in transit `KpFH.k.K  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles S \e& ?Y`  
  42 1461 存货跌价准备 reserve against stock price declining 'qL5$zG  
  43 1501 待摊费用 fees to be apportioned C$<"w ,  
  45 1521 持有至到期投资 hold investment due , 3X: )  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve XXW]0{k:y  
  47 1523 可供出售金融资产 financial assets available for sale c,y|c`T 2  
  48 1524 长期股权投资 long-term stock ownership investment :n'yQ#[rn  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ~x|aoozL  
  50 1526 投资性房地产 investment real eastate VL+N: wb>  
  51 1531 长期应收款 long-term account receivable bMN@H\Ek  
  52 1541 未实现融资收益 unrealized financing income {p`mfEE (  
  54 1601 固定资产 permanent assets ~|r~NO 7[  
  55 1602 累计折旧 accumulated depreciation i;o}o *=  
  56 1603 固定资产减值准备permanent assets reduction reserve ]~-*hOcQ4  
  57 1604 在建工程 construction in process 9>by~4An?  
  58 1605 工程物资 engineer material FR:d^mL  
  59 1606 固定资产清理 disposal of fixed assets jn-QKdqM  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 7J9l .cM3  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing -2F@~m|  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture qib 7Z]j  
  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 2fl4 h<V  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture EM=w?T  
  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 VeZey)Q  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ?Z q_9T7  
  67 1701 无形资产 intangible assets 8|O=/m^]  
  68 1702 累计摊销 accumulated amortization #s"851e  
  69 1703 无形资产减值准备 intangible assets reduction reserve <lMg\T?K  
  70 1711 商誉 business reputation d%0+i/p  
  71 1801 长期待摊费用 long-term deferred expenses zv //K_  
  72 1811 递延所得税资产 deferred income tax assets }e<'BIM E  
  73 1901 待处理财产损溢 waiting assets profit and loss \6sqyWI %  
  二、负债类 debt group k$h [8l( <  
  74 2001 短期借款 short-term loan |6E .M1  
  81 2101 交易性金融负债 transaction financial liabilities b pCNho$  
  83 2201 应付票据 notes payable g Q37>  
  84 2202 应付账款 account payable \PpXL*.  
  85 2205 预收账款 item received in advance ! ja[ 4.  
  86 2211 应付职工薪酬 employee pay payable W wuZ(>|  
  87 2221 应交税费 tax payable No) m/17y  
  88 2231 应付股利 dividend payable }g`Gh|C  
  89 2232 应付利息 interest payable Bv $UFTz  
  90 2241 其他应付款 other account payable ` )32&\  
  97 2401 预提费用 withholding expenses [C1 LT2a  
  98 2411 预计负债 estimated liabilities Ekv89swl`i  
  99 2501 递延收益 deferred income s5l3V2k  
  100 2601 长期借款 money borrowed for long term #~^btL'dHF  
  101 2602 长期债券 long-term bond AoYaVlKG8  
  106 2801 长期应付款 long-term account payable \m4T3fy  
  107 2802 未确认融资费用 unacknowledged financial charges {`% hgR  
  108 2811 专项应付款 special accounts payable o0Z Isrr  
  109 2901 递延所得税负债 deferred income tax liabilities 0DNU,u  
  三、共同类 9Bz0MUbrLl  
  112 3101 衍生工具 derivative tool %KtU1A(["  
  113 3201 套期工具 arbitrage tool B0d%c&N${  
  114 3202 被套期项目 arbitrage project G Wsd| kxU  
  四、所有者权益类 -gS"pE^1  
  115 4001 实收资本 paid-up capital Z!6UW:&~7  
  116 4002 资本公积 contributed surplus B5ea(j  
  117 4101 盈余公积 earned surplus q"akrI38  
  119 4103 本年利润 profit for the current year B**Nn!}0  
  120 4104 利润分配 allocation of profits +4 et7  
  121 4201 库存股 treasury stock ! :WW  
  五、成本类 @o>EBZ7MS  
  122 5001 生产成本 production cost F8<"AI  
  123 5101 制造费用 cost of production a+`D'?z  
  124 5201 劳务成本 service cost dC.bt|#Oz  
  125 5301 研发支出 research and development expenditures _;hf<|c  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor `0bP0^w  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ^~$\ g]  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ;o0#(xVz  
  六、损益类 h[kU<mU"T  
  129 6001 主营业务收入 main business income cWMUj K/N  
  130 6011 利息收入 金融共用​ interest income financial sharing W @.Ji B  
  135 6051 其他业务收入 other business income *6Q|}b[qcD  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance `'i( U7?  
  137 6101 公允价值变动损益 sound value flexible loss and profit hmpr%(c`  
  138 6111 投资收益 income on investment @PI%FV z~p  
  142 6301 营业外收入 nonrevenue receipt s"%lFA"-  
  143 6401 主营业务成本 main business cost 6)qp*P$L  
  144 6402 其他业务支出 other business expense 1@>$ Gcc  
  145 6405 营业税金及附加 business tariff and annex $A2n{  
  146 6411 利息支出 金融共用 interest expense financial sharing P(,?#+]-  
  155 6601 销售费用 marketing cost " .4,."  
  156 6602 管理费用 managing cost Apj;  
  157 6603 财务费用 financial cost , sjh^-;  
  158 6604 勘探费用 exploration expense " ?3`  
  159 6701 资产减值损失 loss from asset devaluation edipA P~!  
  160 6711 营业外支出 nonoperating expense <YB9Ac~}z  
  161 6801 所得税 income tax =wVJ%  
  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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