论坛风格切换切换到宽版
  • 3437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
>S>B tR l  
  一、资产类 L$6W,D  
  1 1001 库存现金 cash on hand ,!dVhG#  
  2 1002 银行存款 bank deposit J p)I9k,Ez  
  5 1015 其他货币资金 other monetary capital mJZB@m u?  
  9 1101 交易性金融资产 transaction monetary assets mO2 u9?N  
  11 1121 应收票据 notes receivable <w3_EO  
  12 1122 应收账款 Account receivable apjoIO-<  
  13 1123 预付账款 account prepaid W. BX6  
  14 1131 应收股利 dividend receivable pi5DDK  
  15 1132 应收利息 accrued interest receivable I%l2_hs0V  
  21 1231 其他应收款 accounts receivable-others tMH 2  
  22 1241 坏账准备 had debts reserve vj9'5]!~q  
  28 1401 材料采购 procurement of materials _*ar\A`  
  29 1402 在途物资 materials in transit W`uq,r0Xsy  
  30 1403 原材料 raw materials *k@D4F ruP  
  32 1406 库存商品 commodity stocks dU-nE5  
  33 1407 发出商品 goods in transit Rj3ad3z'E  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles c#-*]6x  
  42 1461 存货跌价准备 reserve against stock price declining &v#pS!UOj  
  43 1501 待摊费用 fees to be apportioned L7[f-cK2:  
  45 1521 持有至到期投资 hold investment due fp}5QUm-  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve P*n/qj 8h  
  47 1523 可供出售金融资产 financial assets available for sale KM? w{ ~9  
  48 1524 长期股权投资 long-term stock ownership investment T: SqENV  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve TE: |w Xe  
  50 1526 投资性房地产 investment real eastate Pkv+^[(4  
  51 1531 长期应收款 long-term account receivable NOmFQ)/ &  
  52 1541 未实现融资收益 unrealized financing income CEAmb[h  
  54 1601 固定资产 permanent assets !j%u wje\  
  55 1602 累计折旧 accumulated depreciation 0?cJ>)N  
  56 1603 固定资产减值准备permanent assets reduction reserve =b, m3 1  
  57 1604 在建工程 construction in process 45k.U$<|  
  58 1605 工程物资 engineer material 0BH-kr  
  59 1606 固定资产清理 disposal of fixed assets "7 eL&  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing qh+&Zx~  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing p3>Md?e  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture rv`GOta*  
  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 M%WO  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture AH-BZ8  
  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 ICiGZ'k  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ~E/=nv$  
  67 1701 无形资产 intangible assets c dWg_WBC  
  68 1702 累计摊销 accumulated amortization KciN"g|X  
  69 1703 无形资产减值准备 intangible assets reduction reserve M:dH>  
  70 1711 商誉 business reputation C-\3,  
  71 1801 长期待摊费用 long-term deferred expenses [=",R&uD$  
  72 1811 递延所得税资产 deferred income tax assets KcUR /o5K  
  73 1901 待处理财产损溢 waiting assets profit and loss 3 . K #,  
  二、负债类 debt group =WHI/|&  
  74 2001 短期借款 short-term loan q0DRT4K  
  81 2101 交易性金融负债 transaction financial liabilities 6 Yc(|>b!  
  83 2201 应付票据 notes payable [] el 4.J,  
  84 2202 应付账款 account payable *s<cgPKJ @  
  85 2205 预收账款 item received in advance ;/t~MH  
  86 2211 应付职工薪酬 employee pay payable SSq4KFO1  
  87 2221 应交税费 tax payable {T-^xwc  
  88 2231 应付股利 dividend payable E]}_hZU  
  89 2232 应付利息 interest payable L6#4A3yh  
  90 2241 其他应付款 other account payable fjy 7gC2  
  97 2401 预提费用 withholding expenses A!Tm[oqu  
  98 2411 预计负债 estimated liabilities ) 7X$um  
  99 2501 递延收益 deferred income !l]_c 5  
  100 2601 长期借款 money borrowed for long term bDm7$ (  
  101 2602 长期债券 long-term bond OL%}C*Zq  
  106 2801 长期应付款 long-term account payable MiR$N  
  107 2802 未确认融资费用 unacknowledged financial charges ANgt\8  
  108 2811 专项应付款 special accounts payable 1xu~@v 60  
  109 2901 递延所得税负债 deferred income tax liabilities 3 q J00A  
  三、共同类 hC9EL= A  
  112 3101 衍生工具 derivative tool "0,FB4L[U5  
  113 3201 套期工具 arbitrage tool ~KV{m  
  114 3202 被套期项目 arbitrage project JPHM+3v  
  四、所有者权益类 (G/(w%#7_  
  115 4001 实收资本 paid-up capital Nukyvse  
  116 4002 资本公积 contributed surplus qWx{eRp d  
  117 4101 盈余公积 earned surplus *[ m:4\  
  119 4103 本年利润 profit for the current year P]TT8Jgw  
  120 4104 利润分配 allocation of profits A7,%'.k  
  121 4201 库存股 treasury stock R7K`9 c1f6  
  五、成本类 b(CO7/e>  
  122 5001 生产成本 production cost ;9~ WB X"  
  123 5101 制造费用 cost of production Zw _aeJ  
  124 5201 劳务成本 service cost 00{a }@n  
  125 5301 研发支出 research and development expenditures "LJV}L  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor \.}ZvM$  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor =<7z :]  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor \yZVn6GVr  
  六、损益类 tTF<DD}8  
  129 6001 主营业务收入 main business income /.=aA~|  
  130 6011 利息收入 金融共用​ interest income financial sharing ,RM8D)m\  
  135 6051 其他业务收入 other business income ];"40/X  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance N  /'  
  137 6101 公允价值变动损益 sound value flexible loss and profit tC(MaI  
  138 6111 投资收益 income on investment N {~P}Sw  
  142 6301 营业外收入 nonrevenue receipt 9D Nd} rXO  
  143 6401 主营业务成本 main business cost REYvFx?i  
  144 6402 其他业务支出 other business expense 5!cp^[rGL  
  145 6405 营业税金及附加 business tariff and annex /qMnIo  
  146 6411 利息支出 金融共用 interest expense financial sharing EpQy;#=;  
  155 6601 销售费用 marketing cost {Z7ixc523  
  156 6602 管理费用 managing cost %l14K_  
  157 6603 财务费用 financial cost !h|,wq]k  
  158 6604 勘探费用 exploration expense 93:oXyFjD  
  159 6701 资产减值损失 loss from asset devaluation |TP,   
  160 6711 营业外支出 nonoperating expense 0[M2LF!m  
  161 6801 所得税 income tax w-2#CX8jY  
  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