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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
62Ab4!  
  一、资产类 fi[c^e+IX  
  1 1001 库存现金 cash on hand 3-Q*umh  
  2 1002 银行存款 bank deposit fDdTs@)6  
  5 1015 其他货币资金 other monetary capital tN 5brf  
  9 1101 交易性金融资产 transaction monetary assets cJ%u&2J_  
  11 1121 应收票据 notes receivable _faI*O Y8  
  12 1122 应收账款 Account receivable [Q/')5b  
  13 1123 预付账款 account prepaid Ge|& H]W  
  14 1131 应收股利 dividend receivable =9 TAs? =  
  15 1132 应收利息 accrued interest receivable A;sdrA  
  21 1231 其他应收款 accounts receivable-others $rySz7NI  
  22 1241 坏账准备 had debts reserve vYD>m~Qc^  
  28 1401 材料采购 procurement of materials {)t6DH#  
  29 1402 在途物资 materials in transit P7I,xcOm  
  30 1403 原材料 raw materials Z:#-4CiP  
  32 1406 库存商品 commodity stocks "Q~6cH[#  
  33 1407 发出商品 goods in transit H]. 4~ 8  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Bu'PDy~W,  
  42 1461 存货跌价准备 reserve against stock price declining m<BL/ 7  
  43 1501 待摊费用 fees to be apportioned #lax0IYY=  
  45 1521 持有至到期投资 hold investment due 6/9h=-w&  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve .,K?(O4AY  
  47 1523 可供出售金融资产 financial assets available for sale yiUJ!m  
  48 1524 长期股权投资 long-term stock ownership investment }0#cdw#gH  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve vO1P%)  
  50 1526 投资性房地产 investment real eastate JlF0L%Rc  
  51 1531 长期应收款 long-term account receivable V 'Gi2gNaP  
  52 1541 未实现融资收益 unrealized financing income eB:obz  
  54 1601 固定资产 permanent assets C.{*|#&GAt  
  55 1602 累计折旧 accumulated depreciation t Ib?23K0  
  56 1603 固定资产减值准备permanent assets reduction reserve %>uGzQ61  
  57 1604 在建工程 construction in process RGGP6SDc  
  58 1605 工程物资 engineer material UcMe("U  
  59 1606 固定资产清理 disposal of fixed assets B{W2D  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing /h0<0b?i  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing (~TP  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture AAsl )  
  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 =VlO53Hy{  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture [?BmW {*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 $7a Rf'  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation AQ-P3`bCb  
  67 1701 无形资产 intangible assets "w`f>]YLA  
  68 1702 累计摊销 accumulated amortization &L-y1'i=j  
  69 1703 无形资产减值准备 intangible assets reduction reserve o(~>a  
  70 1711 商誉 business reputation !&C8y  
  71 1801 长期待摊费用 long-term deferred expenses y^zVb\"4  
  72 1811 递延所得税资产 deferred income tax assets ?T5^hQT   
  73 1901 待处理财产损溢 waiting assets profit and loss \1RQ),5 %]  
  二、负债类 debt group sm}v0V.Js  
  74 2001 短期借款 short-term loan M~7?m/Wj  
  81 2101 交易性金融负债 transaction financial liabilities  "t8mQ;n  
  83 2201 应付票据 notes payable {R[lsdH(X  
  84 2202 应付账款 account payable J=TbZL4y}4  
  85 2205 预收账款 item received in advance )F<<M+q=  
  86 2211 应付职工薪酬 employee pay payable @ 6i^wC  
  87 2221 应交税费 tax payable 0i$jtCCL(  
  88 2231 应付股利 dividend payable ,u( g#T  
  89 2232 应付利息 interest payable <P( K,L?r  
  90 2241 其他应付款 other account payable IqEY.2KN  
  97 2401 预提费用 withholding expenses f9D7T|J?10  
  98 2411 预计负债 estimated liabilities lw? f2_fi  
  99 2501 递延收益 deferred income <l5{!g  
  100 2601 长期借款 money borrowed for long term t9m:  E  
  101 2602 长期债券 long-term bond sEdWBT 8  
  106 2801 长期应付款 long-term account payable m0F-[k3)  
  107 2802 未确认融资费用 unacknowledged financial charges W #qM$  
  108 2811 专项应付款 special accounts payable \XMl8G  
  109 2901 递延所得税负债 deferred income tax liabilities '[5tc fG#z  
  三、共同类 -MHu BgYJ-  
  112 3101 衍生工具 derivative tool I~"-  
  113 3201 套期工具 arbitrage tool AUoi$DF(@  
  114 3202 被套期项目 arbitrage project uGLVY%N  
  四、所有者权益类 i(,R$AU  
  115 4001 实收资本 paid-up capital xVKx#X9yk  
  116 4002 资本公积 contributed surplus [O [ N_z  
  117 4101 盈余公积 earned surplus I_#)>%H  
  119 4103 本年利润 profit for the current year V Q<Z`5eV  
  120 4104 利润分配 allocation of profits "=| yM~V  
  121 4201 库存股 treasury stock TDY}oGmNn  
  五、成本类 jzEimKDE's  
  122 5001 生产成本 production cost \I,<G7!0  
  123 5101 制造费用 cost of production cY#TH|M  
  124 5201 劳务成本 service cost 1y_{#,{>  
  125 5301 研发支出 research and development expenditures QsDa b4  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor V85a{OBm,8  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor fylW)W4C  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor $F G4wA  
  六、损益类 PpU : 4;en  
  129 6001 主营业务收入 main business income 3=dGz^Zdv:  
  130 6011 利息收入 金融共用​ interest income financial sharing %)l2dK&9"j  
  135 6051 其他业务收入 other business income zK:/ 1  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance fgl"ox  
  137 6101 公允价值变动损益 sound value flexible loss and profit FPFt3XL  
  138 6111 投资收益 income on investment R,Tw0@{O*  
  142 6301 营业外收入 nonrevenue receipt uVu`TgbZ  
  143 6401 主营业务成本 main business cost q97Dn[>3  
  144 6402 其他业务支出 other business expense p//">l=Ps  
  145 6405 营业税金及附加 business tariff and annex 7\a(Imq  
  146 6411 利息支出 金融共用 interest expense financial sharing ZQl[h7c/N  
  155 6601 销售费用 marketing cost Ylt[Ks<2  
  156 6602 管理费用 managing cost 3u{[(W}08  
  157 6603 财务费用 financial cost O:lD>A4{  
  158 6604 勘探费用 exploration expense qg.[M*  
  159 6701 资产减值损失 loss from asset devaluation w=#&(xm0  
  160 6711 营业外支出 nonoperating expense ,=oq)Fm]  
  161 6801 所得税 income tax ,fET.s^|U  
  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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