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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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离线小飞兔
 

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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 e_RLKFv7  
  1 1001 库存现金 cash on hand 8(-V pU  
  2 1002 银行存款 bank deposit s?Lx\?T  
  5 1015 其他货币资金 other monetary capital [v47_ 5O  
  9 1101 交易性金融资产 transaction monetary assets 0RHKzk6~c  
  11 1121 应收票据 notes receivable kY>jp@w V  
  12 1122 应收账款 Account receivable zs/4tNXw  
  13 1123 预付账款 account prepaid -55[3=#  
  14 1131 应收股利 dividend receivable `HVS}}{a  
  15 1132 应收利息 accrued interest receivable xgDd5`W  
  21 1231 其他应收款 accounts receivable-others 0s9-`nHen|  
  22 1241 坏账准备 had debts reserve }9:( l  
  28 1401 材料采购 procurement of materials =MR.*m{  
  29 1402 在途物资 materials in transit Lk%`hsv  
  30 1403 原材料 raw materials  NOY`1i  
  32 1406 库存商品 commodity stocks TF]bmM})0  
  33 1407 发出商品 goods in transit Ov$>CA  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles @*?)S{8  
  42 1461 存货跌价准备 reserve against stock price declining 6HroKu  
  43 1501 待摊费用 fees to be apportioned rU6F$I=  
  45 1521 持有至到期投资 hold investment due E_q/*}]pE  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve d]A.=NAc  
  47 1523 可供出售金融资产 financial assets available for sale YnR8mVo5Q  
  48 1524 长期股权投资 long-term stock ownership investment 7 bV(eV  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 8Z&M}Llk  
  50 1526 投资性房地产 investment real eastate bG0 |+k3O  
  51 1531 长期应收款 long-term account receivable sNa Lz  
  52 1541 未实现融资收益 unrealized financing income M)x6m|.=  
  54 1601 固定资产 permanent assets oW}nr<G{<  
  55 1602 累计折旧 accumulated depreciation m}UcF oaO  
  56 1603 固定资产减值准备permanent assets reduction reserve F u>  
  57 1604 在建工程 construction in process @},|i*H/  
  58 1605 工程物资 engineer material .7 K)'  
  59 1606 固定资产清理 disposal of fixed assets yv[3&E?  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing n?KhBJx 4  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing J#.f%VJ  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture mkE_ a>  
  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 y^!>'cdV  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture (rmOv\hG9V  
  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 !S.O~Kq  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Fqt,VED  
  67 1701 无形资产 intangible assets q t(+X  
  68 1702 累计摊销 accumulated amortization jgvzp  
  69 1703 无形资产减值准备 intangible assets reduction reserve SFu]*II;{  
  70 1711 商誉 business reputation D`|8Og  
  71 1801 长期待摊费用 long-term deferred expenses nxWm  
  72 1811 递延所得税资产 deferred income tax assets p< Y-b,&  
  73 1901 待处理财产损溢 waiting assets profit and loss Z";&1cK  
  二、负债类 debt group -F. c<@*E  
  74 2001 短期借款 short-term loan _sb~eB~<(  
  81 2101 交易性金融负债 transaction financial liabilities |,bP` Z  
  83 2201 应付票据 notes payable -9] ucmN  
  84 2202 应付账款 account payable a}e GB +  
  85 2205 预收账款 item received in advance vp 32}ze D  
  86 2211 应付职工薪酬 employee pay payable [vGkr" =  
  87 2221 应交税费 tax payable c@E;v<r'  
  88 2231 应付股利 dividend payable 0 k.\o"y  
  89 2232 应付利息 interest payable {|d28!8w  
  90 2241 其他应付款 other account payable hv   
  97 2401 预提费用 withholding expenses p4F%FS:`  
  98 2411 预计负债 estimated liabilities ?gsPHPUS  
  99 2501 递延收益 deferred income vfd<qdi3p(  
  100 2601 长期借款 money borrowed for long term .5"s[(S  
  101 2602 长期债券 long-term bond eMV{rFmT  
  106 2801 长期应付款 long-term account payable KqN;a i,F  
  107 2802 未确认融资费用 unacknowledged financial charges l4gF.-.GYF  
  108 2811 专项应付款 special accounts payable 2tb+3K1  
  109 2901 递延所得税负债 deferred income tax liabilities _/czH<   
  三、共同类 f,|g|&C  
  112 3101 衍生工具 derivative tool $>8O2p7W  
  113 3201 套期工具 arbitrage tool +CVB[r#hu  
  114 3202 被套期项目 arbitrage project Z%Pv,h'Q  
  四、所有者权益类 y7t'I.E[+  
  115 4001 实收资本 paid-up capital PNo9.-@G  
  116 4002 资本公积 contributed surplus s{Og3qUy  
  117 4101 盈余公积 earned surplus NX k~o!D  
  119 4103 本年利润 profit for the current year iT;Ld $!{f  
  120 4104 利润分配 allocation of profits f\rE{%  
  121 4201 库存股 treasury stock d,b] #fj  
  五、成本类 ken.#>w  
  122 5001 生产成本 production cost R XCjYzt  
  123 5101 制造费用 cost of production #bJp)&LO  
  124 5201 劳务成本 service cost _dY5qW1p  
  125 5301 研发支出 research and development expenditures MQQQ aD:v  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ~?4 BP%g-y  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor  _!_^B  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor b^ STegz  
  六、损益类 V'tqsKQ!  
  129 6001 主营业务收入 main business income ~ulcLvm:i  
  130 6011 利息收入 金融共用​ interest income financial sharing 48Jt5Jz_  
  135 6051 其他业务收入 other business income &mW7FR'(  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance r#A*{4wz  
  137 6101 公允价值变动损益 sound value flexible loss and profit EJP]E)  
  138 6111 投资收益 income on investment 3-=AmRxW't  
  142 6301 营业外收入 nonrevenue receipt F( 4Ue6R  
  143 6401 主营业务成本 main business cost {!j)j6(NY  
  144 6402 其他业务支出 other business expense .l hS  
  145 6405 营业税金及附加 business tariff and annex id588Y78  
  146 6411 利息支出 金融共用 interest expense financial sharing J )^F  
  155 6601 销售费用 marketing cost F [Lg,}  
  156 6602 管理费用 managing cost 6g\hQ\+Z}  
  157 6603 财务费用 financial cost _s+G02/q1  
  158 6604 勘探费用 exploration expense diNAT`|?#  
  159 6701 资产减值损失 loss from asset devaluation `T+w5ON n  
  160 6711 营业外支出 nonoperating expense l1#.r g  
  161 6801 所得税 income tax ]bAVOKm-  
  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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