论坛风格切换切换到宽版
  • 1700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
W v!%'IB  
  一、资产类 3etW4  
  1 1001 库存现金 cash on hand 9g`o+U{  
  2 1002 银行存款 bank deposit 8{4jlL;"`?  
  5 1015 其他货币资金 other monetary capital aO$I|!tl  
  9 1101 交易性金融资产 transaction monetary assets rE$=~s  
  11 1121 应收票据 notes receivable o) ,1R:  
  12 1122 应收账款 Account receivable J`d;I#R%c  
  13 1123 预付账款 account prepaid JWvL  
  14 1131 应收股利 dividend receivable OS$^>1f"  
  15 1132 应收利息 accrued interest receivable BBlYy5x  
  21 1231 其他应收款 accounts receivable-others FWDAG$K@0  
  22 1241 坏账准备 had debts reserve oD&axNk  
  28 1401 材料采购 procurement of materials =^`?O* /;  
  29 1402 在途物资 materials in transit (E]q>'X  
  30 1403 原材料 raw materials <e@+w6Kp'7  
  32 1406 库存商品 commodity stocks (od9adSehV  
  33 1407 发出商品 goods in transit *'hJ5{U  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles o0:RsODl  
  42 1461 存货跌价准备 reserve against stock price declining =' <789wT  
  43 1501 待摊费用 fees to be apportioned Q6rvTV'vv  
  45 1521 持有至到期投资 hold investment due cCbZ*  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve %oHK=],|1  
  47 1523 可供出售金融资产 financial assets available for sale fu $<*Sa2  
  48 1524 长期股权投资 long-term stock ownership investment .FpeVjR''  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve eNX!EN(^  
  50 1526 投资性房地产 investment real eastate E8] kd  
  51 1531 长期应收款 long-term account receivable nv/'C=+L  
  52 1541 未实现融资收益 unrealized financing income 8zzY;3^h;  
  54 1601 固定资产 permanent assets {>n\B~*,"C  
  55 1602 累计折旧 accumulated depreciation ;30SnR/  
  56 1603 固定资产减值准备permanent assets reduction reserve ^n&_JQIXb  
  57 1604 在建工程 construction in process rki0!P`  
  58 1605 工程物资 engineer material ,IDCbJ  
  59 1606 固定资产清理 disposal of fixed assets 5V@c~ 1\  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing r: M>/Z/  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing + Un(VTD  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 1j?+rs+o-  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture Lv m"!!  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture q1?}G5a ?  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation &ws^Dm]R  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation jcL%_of  
  67 1701 无形资产 intangible assets YML]pNB  
  68 1702 累计摊销 accumulated amortization JK'FJ}Z4  
  69 1703 无形资产减值准备 intangible assets reduction reserve Z]qbLxJV  
  70 1711 商誉 business reputation G[$g-NU+  
  71 1801 长期待摊费用 long-term deferred expenses ZGj ^,?a  
  72 1811 递延所得税资产 deferred income tax assets 2R];Pv  
  73 1901 待处理财产损溢 waiting assets profit and loss 2rPmu  
  二、负债类 debt group 5L\&"['  
  74 2001 短期借款 short-term loan K$/&C:,Q  
  81 2101 交易性金融负债 transaction financial liabilities  jH>`:  
  83 2201 应付票据 notes payable VMIX=gTZ  
  84 2202 应付账款 account payable y XT8:2M  
  85 2205 预收账款 item received in advance y,s`[=CT  
  86 2211 应付职工薪酬 employee pay payable #%7)a;'  
  87 2221 应交税费 tax payable TQ5*z,CkS  
  88 2231 应付股利 dividend payable 1s/54 8wu  
  89 2232 应付利息 interest payable #gsJ tT9  
  90 2241 其他应付款 other account payable W.CbNou  
  97 2401 预提费用 withholding expenses G4](!f!Kv  
  98 2411 预计负债 estimated liabilities I>JBGR`j  
  99 2501 递延收益 deferred income yc+pNC)ue_  
  100 2601 长期借款 money borrowed for long term xM)6'= x6  
  101 2602 长期债券 long-term bond N>xdX5  
  106 2801 长期应付款 long-term account payable @8*lqV2  
  107 2802 未确认融资费用 unacknowledged financial charges y4)iL?!J~  
  108 2811 专项应付款 special accounts payable f9D01R fo  
  109 2901 递延所得税负债 deferred income tax liabilities %%FzBbWAO  
  三、共同类 gy>B 5ie  
  112 3101 衍生工具 derivative tool E .N  
  113 3201 套期工具 arbitrage tool Q|xa:`3?  
  114 3202 被套期项目 arbitrage project 7zq@T]  
  四、所有者权益类 |p.|zH  
  115 4001 实收资本 paid-up capital ir|c<~_=  
  116 4002 资本公积 contributed surplus e2^TQv2(=e  
  117 4101 盈余公积 earned surplus T.}Y&,n$$5  
  119 4103 本年利润 profit for the current year c{ ([U  
  120 4104 利润分配 allocation of profits +\]Gu (z<  
  121 4201 库存股 treasury stock 4-m6e$p;  
  五、成本类 {B- *w%}HU  
  122 5001 生产成本 production cost D$N;Qb  
  123 5101 制造费用 cost of production # /Bg5:  
  124 5201 劳务成本 service cost 8W Etm}  
  125 5301 研发支出 research and development expenditures Z+=M_{`{  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor -}3nIk<N   
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Q_>W!)p Gz  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ly:2XvV3~  
  六、损益类 Ad&VOh+0  
  129 6001 主营业务收入 main business income !_P&SmK3  
  130 6011 利息收入 金融共用​ interest income financial sharing 9y&bKB2 ,  
  135 6051 其他业务收入 other business income GZ^Qt*5 {  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Cxeam"-HTt  
  137 6101 公允价值变动损益 sound value flexible loss and profit pX+4B=*  
  138 6111 投资收益 income on investment UmR4zGM}  
  142 6301 营业外收入 nonrevenue receipt &~=r .T  
  143 6401 主营业务成本 main business cost 1mD)G55Ep  
  144 6402 其他业务支出 other business expense "VDMO^  
  145 6405 营业税金及附加 business tariff and annex b~qH/A}h  
  146 6411 利息支出 金融共用 interest expense financial sharing [5!dO\-[  
  155 6601 销售费用 marketing cost .$@+ / @4  
  156 6602 管理费用 managing cost MU%7'J :_  
  157 6603 财务费用 financial cost #q 4uS~  
  158 6604 勘探费用 exploration expense q=}1 ud}1  
  159 6701 资产减值损失 loss from asset devaluation c?N,Cd~q  
  160 6711 营业外支出 nonoperating expense uP+VS>b  
  161 6801 所得税 income tax o7 t{? |  
  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