论坛风格切换切换到宽版
  • 3606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
cbIW>IbM  
  一、资产类 [;b 9'7j'  
  1 1001 库存现金 cash on hand ' ZB%McS  
  2 1002 银行存款 bank deposit nQgn^z#  
  5 1015 其他货币资金 other monetary capital n[clYi@e  
  9 1101 交易性金融资产 transaction monetary assets 7Jqp2\  
  11 1121 应收票据 notes receivable N Lo>"<Xb  
  12 1122 应收账款 Account receivable S }|ea2  
  13 1123 预付账款 account prepaid 8=e \^Q+  
  14 1131 应收股利 dividend receivable z4<h)hh"k6  
  15 1132 应收利息 accrued interest receivable U_J|{*4S.!  
  21 1231 其他应收款 accounts receivable-others  "3v%|  
  22 1241 坏账准备 had debts reserve :r6 bw  
  28 1401 材料采购 procurement of materials 6Z M<M7(V  
  29 1402 在途物资 materials in transit @GEvI2Vf.0  
  30 1403 原材料 raw materials zL{KK9Or  
  32 1406 库存商品 commodity stocks fpqKa r  
  33 1407 发出商品 goods in transit .h6h&[TEU  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ,5/g Ng  
  42 1461 存货跌价准备 reserve against stock price declining 8=?I/9Xh  
  43 1501 待摊费用 fees to be apportioned #a0 (Wh7  
  45 1521 持有至到期投资 hold investment due |GsLcUv6  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve =l\D7s  
  47 1523 可供出售金融资产 financial assets available for sale qv<VKJTi6]  
  48 1524 长期股权投资 long-term stock ownership investment 9:m+mpL=9  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve oo qNPLa  
  50 1526 投资性房地产 investment real eastate [~;9Mi.XL  
  51 1531 长期应收款 long-term account receivable rN *4Y  
  52 1541 未实现融资收益 unrealized financing income UR\*KR;yM  
  54 1601 固定资产 permanent assets 4f>Vg$4  
  55 1602 累计折旧 accumulated depreciation 2 o.Mh/D0  
  56 1603 固定资产减值准备permanent assets reduction reserve n. T [a  
  57 1604 在建工程 construction in process Io:xG6yG  
  58 1605 工程物资 engineer material HH]LvK  
  59 1606 固定资产清理 disposal of fixed assets 's9)\LS>p  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing y<gmp  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ^ o{O5&i]  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture :8rqTBa`  
  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 >Qi2;t~G  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture #\"5:.H Oz  
  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 {:"bX~<^  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 2yN~[, L  
  67 1701 无形资产 intangible assets +XQS -=  
  68 1702 累计摊销 accumulated amortization 2#rF/!`^  
  69 1703 无形资产减值准备 intangible assets reduction reserve VMNihx0FJ  
  70 1711 商誉 business reputation #-{4 Jx  
  71 1801 长期待摊费用 long-term deferred expenses S4\T (  
  72 1811 递延所得税资产 deferred income tax assets [# .QDe  
  73 1901 待处理财产损溢 waiting assets profit and loss LsLsSV  
  二、负债类 debt group ^v`|0z\  
  74 2001 短期借款 short-term loan /2YI!U@A  
  81 2101 交易性金融负债 transaction financial liabilities Vdjca:`  
  83 2201 应付票据 notes payable X2EC+<  
  84 2202 应付账款 account payable {? 6]_J  
  85 2205 预收账款 item received in advance OW6i2>Or  
  86 2211 应付职工薪酬 employee pay payable g{i( 4DHm(  
  87 2221 应交税费 tax payable PB`94W  
  88 2231 应付股利 dividend payable VbZZ=q=Kd  
  89 2232 应付利息 interest payable /|>z7#?m^  
  90 2241 其他应付款 other account payable 1|Fukx<@J<  
  97 2401 预提费用 withholding expenses l.&6|   
  98 2411 预计负债 estimated liabilities "d{ |_Cf  
  99 2501 递延收益 deferred income 'Yj/M  
  100 2601 长期借款 money borrowed for long term $cYh X^YG.  
  101 2602 长期债券 long-term bond v_b%2;<1  
  106 2801 长期应付款 long-term account payable `"    
  107 2802 未确认融资费用 unacknowledged financial charges `i<U;?=0'  
  108 2811 专项应付款 special accounts payable n}YRE`>D  
  109 2901 递延所得税负债 deferred income tax liabilities g4U%(3,>D  
  三、共同类 `~gyq>Ik2  
  112 3101 衍生工具 derivative tool  9V\5`QXu  
  113 3201 套期工具 arbitrage tool RU@`+6 j+  
  114 3202 被套期项目 arbitrage project k3u3X~u  
  四、所有者权益类 qi$6 y?  
  115 4001 实收资本 paid-up capital t.3b\RV[  
  116 4002 资本公积 contributed surplus A?Uyj   
  117 4101 盈余公积 earned surplus @ UX'(W  
  119 4103 本年利润 profit for the current year Yz[^?M%(D  
  120 4104 利润分配 allocation of profits P0|V1,)  
  121 4201 库存股 treasury stock -cOLg rmp  
  五、成本类 {&m^*YN/  
  122 5001 生产成本 production cost `vUilh ^c  
  123 5101 制造费用 cost of production RtN5\  
  124 5201 劳务成本 service cost Kc0KCBd8];  
  125 5301 研发支出 research and development expenditures 1_f(;WOg  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor )88z=5.  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor )]?sCNb  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor r 5:DIA!  
  六、损益类 IL&Mf9m  
  129 6001 主营业务收入 main business income fyh9U_M);w  
  130 6011 利息收入 金融共用​ interest income financial sharing }c$Z lb  
  135 6051 其他业务收入 other business income L`tr7EEr  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance }H\wed]F/  
  137 6101 公允价值变动损益 sound value flexible loss and profit M oavA 3`  
  138 6111 投资收益 income on investment gm(`SC?a  
  142 6301 营业外收入 nonrevenue receipt oBpHmMzA  
  143 6401 主营业务成本 main business cost r 1nl!  
  144 6402 其他业务支出 other business expense R8sj>.I9j  
  145 6405 营业税金及附加 business tariff and annex  GMrjZ  
  146 6411 利息支出 金融共用 interest expense financial sharing DFcgUEq  
  155 6601 销售费用 marketing cost }f / 1  
  156 6602 管理费用 managing cost VMZ\9IwI  
  157 6603 财务费用 financial cost "sdzm%  
  158 6604 勘探费用 exploration expense ^cn%]X#.  
  159 6701 资产减值损失 loss from asset devaluation 1pg&?L.MA  
  160 6711 营业外支出 nonoperating expense Rq|7$O5  
  161 6801 所得税 income tax !g'kWE [  
  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