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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 &(xUhX T  
  1 1001 库存现金 cash on hand m$$?icA  
  2 1002 银行存款 bank deposit L6i|:D32p  
  5 1015 其他货币资金 other monetary capital ~ -F?Mc  
  9 1101 交易性金融资产 transaction monetary assets g9my=gY  
  11 1121 应收票据 notes receivable y$tX-9U  
  12 1122 应收账款 Account receivable em]xtya  
  13 1123 预付账款 account prepaid DjW$?>  
  14 1131 应收股利 dividend receivable qU[O1bN  
  15 1132 应收利息 accrued interest receivable c~dM`2J,  
  21 1231 其他应收款 accounts receivable-others _hCJ|Rrln  
  22 1241 坏账准备 had debts reserve yD)"c .  
  28 1401 材料采购 procurement of materials ;' e@t8i6  
  29 1402 在途物资 materials in transit ,dd WBwMK  
  30 1403 原材料 raw materials }1%r%TikY  
  32 1406 库存商品 commodity stocks Nl8 gK{  
  33 1407 发出商品 goods in transit  c!uW}U_z  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles fV ZW[9[  
  42 1461 存货跌价准备 reserve against stock price declining ?Cci:Lin  
  43 1501 待摊费用 fees to be apportioned <5Mrp"C[i  
  45 1521 持有至到期投资 hold investment due I/UQ'xx  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve hPufzhT  
  47 1523 可供出售金融资产 financial assets available for sale Ws49ImCB  
  48 1524 长期股权投资 long-term stock ownership investment h#3m4<w(9  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve a]VGUW-  
  50 1526 投资性房地产 investment real eastate a`Z{ xme =  
  51 1531 长期应收款 long-term account receivable iG[? ]]  
  52 1541 未实现融资收益 unrealized financing income Eqphd!\#6  
  54 1601 固定资产 permanent assets )XVh&'(r  
  55 1602 累计折旧 accumulated depreciation MMD<I6Iyv  
  56 1603 固定资产减值准备permanent assets reduction reserve H|+tC=]4IZ  
  57 1604 在建工程 construction in process e!o(g&wBj  
  58 1605 工程物资 engineer material $+:(f{Va*  
  59 1606 固定资产清理 disposal of fixed assets D&[Z;,CHMA  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 4S *,\q]q  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing }#aKFcvg  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture u;n(+8sz  
  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 +(ny|r[#  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ~5t?C<wo  
  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 $ly0h W  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation cztS]dcf>~  
  67 1701 无形资产 intangible assets g EKO128  
  68 1702 累计摊销 accumulated amortization 6D9o08  
  69 1703 无形资产减值准备 intangible assets reduction reserve ~Ob8i1S>  
  70 1711 商誉 business reputation z Z%/W)t  
  71 1801 长期待摊费用 long-term deferred expenses G6Q4-kcK  
  72 1811 递延所得税资产 deferred income tax assets a W@oE ~`  
  73 1901 待处理财产损溢 waiting assets profit and loss AA7#c7  
  二、负债类 debt group 5V|tXsy:  
  74 2001 短期借款 short-term loan HP$K.a7H  
  81 2101 交易性金融负债 transaction financial liabilities j+1KNH  
  83 2201 应付票据 notes payable oO:LG%q  
  84 2202 应付账款 account payable /`R dQ<($  
  85 2205 预收账款 item received in advance R|t;p!T  
  86 2211 应付职工薪酬 employee pay payable YY!!<2_  
  87 2221 应交税费 tax payable zPQ$\$7xB  
  88 2231 应付股利 dividend payable %vc'{`P  
  89 2232 应付利息 interest payable U,3d) ]Zy&  
  90 2241 其他应付款 other account payable %UmbDGDWI  
  97 2401 预提费用 withholding expenses MhH);fn  
  98 2411 预计负债 estimated liabilities XZ@ >]P  
  99 2501 递延收益 deferred income B,0+HoP  
  100 2601 长期借款 money borrowed for long term ;xW{Ehq-h  
  101 2602 长期债券 long-term bond n^6TP'r  
  106 2801 长期应付款 long-term account payable @}G|R\2P  
  107 2802 未确认融资费用 unacknowledged financial charges n1)'cS5}  
  108 2811 专项应付款 special accounts payable Y~GUR&ww0n  
  109 2901 递延所得税负债 deferred income tax liabilities m~Me^yt>}  
  三、共同类 mCrU//G  
  112 3101 衍生工具 derivative tool nCB[4  
  113 3201 套期工具 arbitrage tool c'lIWuL)  
  114 3202 被套期项目 arbitrage project vz,LF=s2  
  四、所有者权益类 x9\J1\  
  115 4001 实收资本 paid-up capital htg'tA^CtS  
  116 4002 资本公积 contributed surplus '5cZzC 2  
  117 4101 盈余公积 earned surplus dp< au A  
  119 4103 本年利润 profit for the current year 2?H@$-x>  
  120 4104 利润分配 allocation of profits ZE ^u.>5  
  121 4201 库存股 treasury stock wL'C1Vr  
  五、成本类 +cw{aI`a8  
  122 5001 生产成本 production cost *p"O*zj  
  123 5101 制造费用 cost of production {" \q(R0  
  124 5201 劳务成本 service cost &}|0CR.(  
  125 5301 研发支出 research and development expenditures <mn-=#)  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor S `wE$so>  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor }9 FD/  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor aKD;1|)  
  六、损益类 ty9rH=1  
  129 6001 主营业务收入 main business income %)dI2 J^Xf  
  130 6011 利息收入 金融共用​ interest income financial sharing Cd9t{pQD4  
  135 6051 其他业务收入 other business income r)%4-XeV  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance @p"NJx"  
  137 6101 公允价值变动损益 sound value flexible loss and profit 5GUH;o1m  
  138 6111 投资收益 income on investment =yo=q)W  
  142 6301 营业外收入 nonrevenue receipt {!g?d<*  
  143 6401 主营业务成本 main business cost mf#fA2[  
  144 6402 其他业务支出 other business expense }P16Xb)p  
  145 6405 营业税金及附加 business tariff and annex ZG!x$ yi$  
  146 6411 利息支出 金融共用 interest expense financial sharing SUSc  
  155 6601 销售费用 marketing cost Fv;u1Atiw  
  156 6602 管理费用 managing cost B_b8r7Vn`  
  157 6603 财务费用 financial cost 8QPT\~  
  158 6604 勘探费用 exploration expense Age-AJ  
  159 6701 资产减值损失 loss from asset devaluation 69?I?,7  
  160 6711 营业外支出 nonoperating expense V~JBZ}`TG<  
  161 6801 所得税 income tax _82<| NN:  
  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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