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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
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  一、资产类 STF}~`b:3  
  1 1001 库存现金 cash on hand ZF11v(n  
  2 1002 银行存款 bank deposit EL)/5-=S  
  5 1015 其他货币资金 other monetary capital "YdDaj</  
  9 1101 交易性金融资产 transaction monetary assets vY+_tpuEH  
  11 1121 应收票据 notes receivable "8j;k5<  
  12 1122 应收账款 Account receivable /9vMGef@  
  13 1123 预付账款 account prepaid q[,R%6&'  
  14 1131 应收股利 dividend receivable NXG}0`QVT  
  15 1132 应收利息 accrued interest receivable TckR_0LNV  
  21 1231 其他应收款 accounts receivable-others si"mM>e  
  22 1241 坏账准备 had debts reserve -T>wi J  
  28 1401 材料采购 procurement of materials a?Qcf;o  
  29 1402 在途物资 materials in transit %q\P'cK  
  30 1403 原材料 raw materials 1SJHX1CxX  
  32 1406 库存商品 commodity stocks RWm Q]  
  33 1407 发出商品 goods in transit 9rvxp;  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles #t9=qR~"  
  42 1461 存货跌价准备 reserve against stock price declining K:mL%o2J  
  43 1501 待摊费用 fees to be apportioned I5<#SW\a?  
  45 1521 持有至到期投资 hold investment due X7B)jH%N  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve (k2J{6]  
  47 1523 可供出售金融资产 financial assets available for sale vM>`CZ  
  48 1524 长期股权投资 long-term stock ownership investment Lq8Z!AIw>  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ; hRpAN  
  50 1526 投资性房地产 investment real eastate 3lrZ-k+S{  
  51 1531 长期应收款 long-term account receivable k;Ny%%5  
  52 1541 未实现融资收益 unrealized financing income YC,.Y{oY{  
  54 1601 固定资产 permanent assets Z?j='/u>@  
  55 1602 累计折旧 accumulated depreciation =g>7|?6>=  
  56 1603 固定资产减值准备permanent assets reduction reserve =D"63fP1  
  57 1604 在建工程 construction in process +\(ay" + d  
  58 1605 工程物资 engineer material r7BH{>-  
  59 1606 固定资产清理 disposal of fixed assets -L'`d  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Z=5}17kA  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing # *aGzF  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture $}"Wta  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture ~[/c'3+4qn  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Vh[o[ U  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation JU,RO oz(  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ^1& LHrT  
  67 1701 无形资产 intangible assets UFY~D"% /  
  68 1702 累计摊销 accumulated amortization X]^E:'E!  
  69 1703 无形资产减值准备 intangible assets reduction reserve :8!3*C-=  
  70 1711 商誉 business reputation ..]X<  
  71 1801 长期待摊费用 long-term deferred expenses (,9cCnvmYU  
  72 1811 递延所得税资产 deferred income tax assets 3[O =2  
  73 1901 待处理财产损溢 waiting assets profit and loss Pge}xKT  
  二、负债类 debt group O.8m%ZjD  
  74 2001 短期借款 short-term loan 8&[<pbN)  
  81 2101 交易性金融负债 transaction financial liabilities WHj4#v (  
  83 2201 应付票据 notes payable 0-; P&m!!  
  84 2202 应付账款 account payable Y>!W&G tu  
  85 2205 预收账款 item received in advance ua>~$`@gX  
  86 2211 应付职工薪酬 employee pay payable )B5gs%u]  
  87 2221 应交税费 tax payable G?1V~6  
  88 2231 应付股利 dividend payable -3%)nV  
  89 2232 应付利息 interest payable ^9f`3~!#bc  
  90 2241 其他应付款 other account payable |l\/ {F  
  97 2401 预提费用 withholding expenses 5z mHb  
  98 2411 预计负债 estimated liabilities KGLhl;a  
  99 2501 递延收益 deferred income bFx J|  
  100 2601 长期借款 money borrowed for long term &)}:Y!qiu  
  101 2602 长期债券 long-term bond + d)~;I$  
  106 2801 长期应付款 long-term account payable |DS@90}  
  107 2802 未确认融资费用 unacknowledged financial charges (GOrfr  
  108 2811 专项应付款 special accounts payable Y52xrIvl\  
  109 2901 递延所得税负债 deferred income tax liabilities Hh=::Bi  
  三、共同类 J9t?]9.,:  
  112 3101 衍生工具 derivative tool 6uE1&-:L  
  113 3201 套期工具 arbitrage tool 6e-h;ylS  
  114 3202 被套期项目 arbitrage project mSw?iL  
  四、所有者权益类 Wk#-LkI  
  115 4001 实收资本 paid-up capital !w\;Q8irN  
  116 4002 资本公积 contributed surplus W$&Ets8zo  
  117 4101 盈余公积 earned surplus ]8nm9qmF<  
  119 4103 本年利润 profit for the current year 8VGXw;(Y,d  
  120 4104 利润分配 allocation of profits {h+E&u[zL  
  121 4201 库存股 treasury stock =QO[zke:  
  五、成本类 L"<Eov6  
  122 5001 生产成本 production cost BQ)43Rr>  
  123 5101 制造费用 cost of production <Y'YpH`l  
  124 5201 劳务成本 service cost 5kZ yiC*  
  125 5301 研发支出 research and development expenditures fx"+ZR  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Nmq5Tv  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor p<['FRf"  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor W/X;|m`  
  六、损益类 {NqGWkGt*b  
  129 6001 主营业务收入 main business income qf$|z`c  
  130 6011 利息收入 金融共用​ interest income financial sharing R@aT=\u+  
  135 6051 其他业务收入 other business income }H^^v[4  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Q*{ 2  
  137 6101 公允价值变动损益 sound value flexible loss and profit FLOJ  
  138 6111 投资收益 income on investment ^Exq=oV  
  142 6301 营业外收入 nonrevenue receipt 7ij=%if2@k  
  143 6401 主营业务成本 main business cost 5E(P,!-.  
  144 6402 其他业务支出 other business expense g o Z#  
  145 6405 营业税金及附加 business tariff and annex &y+*3,!n8  
  146 6411 利息支出 金融共用 interest expense financial sharing IKp x~  
  155 6601 销售费用 marketing cost X*) :N]  
  156 6602 管理费用 managing cost +' 4dP#  
  157 6603 财务费用 financial cost 0~+:~$VrT  
  158 6604 勘探费用 exploration expense IsL/p3|  
  159 6701 资产减值损失 loss from asset devaluation ,gD i)]  
  160 6711 营业外支出 nonoperating expense 2p[3Ap  
  161 6801 所得税 income tax 0P >dXd)T  
  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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