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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
MG vz-E1e  
  一、资产类 Csuasi3]1d  
  1 1001 库存现金 cash on hand ' {2]:  
  2 1002 银行存款 bank deposit o^~ZXF}  
  5 1015 其他货币资金 other monetary capital b$DiDm  
  9 1101 交易性金融资产 transaction monetary assets o>8~rtl  
  11 1121 应收票据 notes receivable =T 9h7c R  
  12 1122 应收账款 Account receivable Z}$sY>E  
  13 1123 预付账款 account prepaid ? #rXc%F  
  14 1131 应收股利 dividend receivable Ge`7`D>L  
  15 1132 应收利息 accrued interest receivable OCrTzz8  
  21 1231 其他应收款 accounts receivable-others hP+4{F*}-  
  22 1241 坏账准备 had debts reserve Ts !g=F  
  28 1401 材料采购 procurement of materials 44*#qLN  
  29 1402 在途物资 materials in transit >}*W$i  
  30 1403 原材料 raw materials AT1cN1:4?  
  32 1406 库存商品 commodity stocks {KHI(*r;  
  33 1407 发出商品 goods in transit i-wRwl4aEF  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles o5s6$\"  
  42 1461 存货跌价准备 reserve against stock price declining +JtKVF  
  43 1501 待摊费用 fees to be apportioned Sn*s@RE\s  
  45 1521 持有至到期投资 hold investment due {*O%A  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve IRQtA ZV$  
  47 1523 可供出售金融资产 financial assets available for sale 67rY+u%  
  48 1524 长期股权投资 long-term stock ownership investment 16/  V5  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Nl YFS?5  
  50 1526 投资性房地产 investment real eastate /=;,lC  
  51 1531 长期应收款 long-term account receivable ( 3 B1X  
  52 1541 未实现融资收益 unrealized financing income 5Hu[*  
  54 1601 固定资产 permanent assets ysOf=~ 1  
  55 1602 累计折旧 accumulated depreciation ?sQg{1"Zr  
  56 1603 固定资产减值准备permanent assets reduction reserve Hes!uy  
  57 1604 在建工程 construction in process + -Rf@  
  58 1605 工程物资 engineer material +1T>Ob;hk  
  59 1606 固定资产清理 disposal of fixed assets V| Fo@  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing W]eILCo  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Q(f0S  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture :'bZ:J>f  
  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 =7+%31  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture #|E#Rkw!  
  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 A>gZl)c  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation q+9^rQ  
  67 1701 无形资产 intangible assets ouCh2Y/_  
  68 1702 累计摊销 accumulated amortization ` 1+*-g^r  
  69 1703 无形资产减值准备 intangible assets reduction reserve enPtW  
  70 1711 商誉 business reputation ^4`x:6m  
  71 1801 长期待摊费用 long-term deferred expenses E}4{{{r  
  72 1811 递延所得税资产 deferred income tax assets lknj/i5L  
  73 1901 待处理财产损溢 waiting assets profit and loss oA5Qk3b:  
  二、负债类 debt group B`QF;,3S  
  74 2001 短期借款 short-term loan 9c]$d  
  81 2101 交易性金融负债 transaction financial liabilities AT I=&O`  
  83 2201 应付票据 notes payable q}Po)IUT`5  
  84 2202 应付账款 account payable |[n\'Xy;{  
  85 2205 预收账款 item received in advance R^`}DlHX  
  86 2211 应付职工薪酬 employee pay payable g"sb0d9  
  87 2221 应交税费 tax payable 0Lj;t/mG  
  88 2231 应付股利 dividend payable &]a(5  
  89 2232 应付利息 interest payable  je$H}D  
  90 2241 其他应付款 other account payable W2XWb<QSEV  
  97 2401 预提费用 withholding expenses oU1N>,  
  98 2411 预计负债 estimated liabilities 6?}|@y^fb  
  99 2501 递延收益 deferred income mIf)=RW  
  100 2601 长期借款 money borrowed for long term [cDDZ+6  
  101 2602 长期债券 long-term bond ij] ~n  
  106 2801 长期应付款 long-term account payable 7|=SZ+g  
  107 2802 未确认融资费用 unacknowledged financial charges I`B ZZ-  
  108 2811 专项应付款 special accounts payable =55)|$hgD  
  109 2901 递延所得税负债 deferred income tax liabilities NUnwf h  
  三、共同类 W\B@0Iso  
  112 3101 衍生工具 derivative tool NUiv"tAY  
  113 3201 套期工具 arbitrage tool %62|dhl6  
  114 3202 被套期项目 arbitrage project G?F!Z"S  
  四、所有者权益类 T#rUbi>""  
  115 4001 实收资本 paid-up capital 0o7o;eN  
  116 4002 资本公积 contributed surplus Yw=@*CK'  
  117 4101 盈余公积 earned surplus " xC$Ko _  
  119 4103 本年利润 profit for the current year kxe{HxM$Z  
  120 4104 利润分配 allocation of profits )%Xp?H_  
  121 4201 库存股 treasury stock 9ox5,7ZQ  
  五、成本类 y46sL~HRv  
  122 5001 生产成本 production cost W{JR%Sq$  
  123 5101 制造费用 cost of production umPN=0u6  
  124 5201 劳务成本 service cost 1h(n}u  
  125 5301 研发支出 research and development expenditures De$Ic"Z9L  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Xl$r720ZJr  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor O:V.;q2]U  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Q.4+"JoG  
  六、损益类 $!'Vn)Z7  
  129 6001 主营业务收入 main business income %j0c|u  
  130 6011 利息收入 金融共用​ interest income financial sharing F$v^S+Ch  
  135 6051 其他业务收入 other business income )@ B !  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance {IB4%,qT  
  137 6101 公允价值变动损益 sound value flexible loss and profit G?s;L NR  
  138 6111 投资收益 income on investment %> YRNW@%  
  142 6301 营业外收入 nonrevenue receipt }+NlY D:qF  
  143 6401 主营业务成本 main business cost &z\?A2Mw%  
  144 6402 其他业务支出 other business expense rIv#YqT  
  145 6405 营业税金及附加 business tariff and annex H5FWk  
  146 6411 利息支出 金融共用 interest expense financial sharing v>hc\H1P  
  155 6601 销售费用 marketing cost V,7Xeh(+5L  
  156 6602 管理费用 managing cost L{f0r!d|  
  157 6603 财务费用 financial cost !9zs>T&9a\  
  158 6604 勘探费用 exploration expense ]R"n+LnI:=  
  159 6701 资产减值损失 loss from asset devaluation ;cv\v(0  
  160 6711 营业外支出 nonoperating expense !M6Km(>  
  161 6801 所得税 income tax $KRpu<5 i}  
  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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