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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 _ l`F}v  
  1 1001 库存现金 cash on hand KNAvLcg  
  2 1002 银行存款 bank deposit N 3L$"g5^  
  5 1015 其他货币资金 other monetary capital @ar%`+_  
  9 1101 交易性金融资产 transaction monetary assets f 1_;da  
  11 1121 应收票据 notes receivable a|u#w~  
  12 1122 应收账款 Account receivable &IUA[{o~e  
  13 1123 预付账款 account prepaid 3k)xzv%r`  
  14 1131 应收股利 dividend receivable QAV6{QShj  
  15 1132 应收利息 accrued interest receivable #Zm`*s`  
  21 1231 其他应收款 accounts receivable-others A`3KE9ED  
  22 1241 坏账准备 had debts reserve vTK%8qoZ  
  28 1401 材料采购 procurement of materials 6m;>R%S_  
  29 1402 在途物资 materials in transit =Q_1Mr4O  
  30 1403 原材料 raw materials as:l1S   
  32 1406 库存商品 commodity stocks _s^tL2Pc  
  33 1407 发出商品 goods in transit ]%6%rq%9C  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles .4CDQ&B0K  
  42 1461 存货跌价准备 reserve against stock price declining oDA'$]UL  
  43 1501 待摊费用 fees to be apportioned Mgw#4LU  
  45 1521 持有至到期投资 hold investment due FSQB{9,H  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve *B|hRZka1A  
  47 1523 可供出售金融资产 financial assets available for sale Qf=^C Q=lV  
  48 1524 长期股权投资 long-term stock ownership investment ]20:8l'  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve *LB-V%{|'  
  50 1526 投资性房地产 investment real eastate | M7C=z='  
  51 1531 长期应收款 long-term account receivable Wa^Wn +r  
  52 1541 未实现融资收益 unrealized financing income Bo "9;F  
  54 1601 固定资产 permanent assets ?_gvI  
  55 1602 累计折旧 accumulated depreciation ]"T157F  
  56 1603 固定资产减值准备permanent assets reduction reserve UJ}}H}{  
  57 1604 在建工程 construction in process *1dZs~_  
  58 1605 工程物资 engineer material v"1&xe^4  
  59 1606 固定资产清理 disposal of fixed assets u<:uL  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing YdCl  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing h2zSOY{su  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture V4R s  
  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  ,h^6y  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture mx}5":}  
  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 #!Cg$6%x9  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation F\JS?zt2  
  67 1701 无形资产 intangible assets d 8: $ll  
  68 1702 累计摊销 accumulated amortization QwhO /  
  69 1703 无形资产减值准备 intangible assets reduction reserve 0e8  
  70 1711 商誉 business reputation @JlT*:Dz  
  71 1801 长期待摊费用 long-term deferred expenses 3J"`mQ  
  72 1811 递延所得税资产 deferred income tax assets q<E7q Y+  
  73 1901 待处理财产损溢 waiting assets profit and loss k5\V:P=#  
  二、负债类 debt group Ja3#W K  
  74 2001 短期借款 short-term loan @TALZk'%  
  81 2101 交易性金融负债 transaction financial liabilities F[\T'{  
  83 2201 应付票据 notes payable #eKKH]J/  
  84 2202 应付账款 account payable hD5@PeLh  
  85 2205 预收账款 item received in advance K;"H$0 !9  
  86 2211 应付职工薪酬 employee pay payable Nt8"6k_  
  87 2221 应交税费 tax payable z!6_u@^-  
  88 2231 应付股利 dividend payable I '0[  
  89 2232 应付利息 interest payable X{#^O/  
  90 2241 其他应付款 other account payable %t&Lq }e  
  97 2401 预提费用 withholding expenses `S((F|Ty=;  
  98 2411 预计负债 estimated liabilities :/(G#ZaV  
  99 2501 递延收益 deferred income 7{U[cG+a#  
  100 2601 长期借款 money borrowed for long term bsu?Q'q  
  101 2602 长期债券 long-term bond A/=cGE  
  106 2801 长期应付款 long-term account payable (Yj6 |`  
  107 2802 未确认融资费用 unacknowledged financial charges uO1^Q;F  
  108 2811 专项应付款 special accounts payable ? /!Fv/  
  109 2901 递延所得税负债 deferred income tax liabilities &k)+]r  
  三、共同类 Ia](CN*;6  
  112 3101 衍生工具 derivative tool x}a?B  
  113 3201 套期工具 arbitrage tool wrJQkven-  
  114 3202 被套期项目 arbitrage project G:b6Wf  
  四、所有者权益类 ;fqp!|J  
  115 4001 实收资本 paid-up capital ;,U@zB;\%(  
  116 4002 资本公积 contributed surplus jF6Q:`k  
  117 4101 盈余公积 earned surplus yzfiH4  
  119 4103 本年利润 profit for the current year ;VCV%=W<  
  120 4104 利润分配 allocation of profits > U3>I^Y  
  121 4201 库存股 treasury stock gs1  
  五、成本类 5L6.7}B  
  122 5001 生产成本 production cost {0j,U\ kb  
  123 5101 制造费用 cost of production Q']'KU.  
  124 5201 劳务成本 service cost ' *Y mYU  
  125 5301 研发支出 research and development expenditures Z=-#{{bv  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor _RcEfT  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor rMG[,:V  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor !(bYh`Uy  
  六、损益类 CPa+?__B  
  129 6001 主营业务收入 main business income mu0L_u(P  
  130 6011 利息收入 金融共用​ interest income financial sharing ~C 3 Y/}  
  135 6051 其他业务收入 other business income A["6dbvv  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ';.TQ_I7Y  
  137 6101 公允价值变动损益 sound value flexible loss and profit <2j$P Y9  
  138 6111 投资收益 income on investment 2 O(k@M5E?  
  142 6301 营业外收入 nonrevenue receipt CNuE9|W(vI  
  143 6401 主营业务成本 main business cost t`&mszd~T  
  144 6402 其他业务支出 other business expense miBCq l@x  
  145 6405 营业税金及附加 business tariff and annex bg3kGt0  
  146 6411 利息支出 金融共用 interest expense financial sharing 49/2E@G4.  
  155 6601 销售费用 marketing cost 6/QWzw.0c  
  156 6602 管理费用 managing cost $m>( kd1  
  157 6603 财务费用 financial cost 7 HL Uk3  
  158 6604 勘探费用 exploration expense ^38k xwh  
  159 6701 资产减值损失 loss from asset devaluation cJT_Qfxx  
  160 6711 营业外支出 nonoperating expense 8fvKVS  
  161 6801 所得税 income tax G|?V}pZ  
  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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