论坛风格切换切换到宽版
  • 2399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
~#I 1!y~`  
  一、资产类 jA=uK6m  
  1 1001 库存现金 cash on hand U~Ni2|}\C9  
  2 1002 银行存款 bank deposit [+{ ot   
  5 1015 其他货币资金 other monetary capital m f4@g05  
  9 1101 交易性金融资产 transaction monetary assets 2r?g|< :  
  11 1121 应收票据 notes receivable ]_d(YHYf  
  12 1122 应收账款 Account receivable zZ DG5_$n  
  13 1123 预付账款 account prepaid '9auQ(2  
  14 1131 应收股利 dividend receivable TUy*wp9  
  15 1132 应收利息 accrued interest receivable lxbbyy25  
  21 1231 其他应收款 accounts receivable-others \5s!lv*&  
  22 1241 坏账准备 had debts reserve '  AeU  
  28 1401 材料采购 procurement of materials l:+tl/  
  29 1402 在途物资 materials in transit 70 HEu@-  
  30 1403 原材料 raw materials '(2G qX!  
  32 1406 库存商品 commodity stocks b ";#qVv C  
  33 1407 发出商品 goods in transit c1|o ^eZ  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles <6dD{{J]>p  
  42 1461 存货跌价准备 reserve against stock price declining }5Y.N7F  
  43 1501 待摊费用 fees to be apportioned "~]9}KM}3W  
  45 1521 持有至到期投资 hold investment due zG [-n.  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Nj#!L~^h,  
  47 1523 可供出售金融资产 financial assets available for sale vm8QKPy  
  48 1524 长期股权投资 long-term stock ownership investment !G\1$"T$  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve &\0LR?Nh  
  50 1526 投资性房地产 investment real eastate 7dPA>5"XD  
  51 1531 长期应收款 long-term account receivable q n=6>wP  
  52 1541 未实现融资收益 unrealized financing income rZJp>Q)s  
  54 1601 固定资产 permanent assets _<t3~{qUT  
  55 1602 累计折旧 accumulated depreciation 7:x.08  
  56 1603 固定资产减值准备permanent assets reduction reserve WpTC,~-  
  57 1604 在建工程 construction in process v{JCEb&wN  
  58 1605 工程物资 engineer material ucoBeNsHx  
  59 1606 固定资产清理 disposal of fixed assets ik&loM_  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing C,tlp  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing E_ mgYW*5  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture EVb'x Zr  
  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 pNQd\nY|0  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture .WyI.Y1  
  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 t$\]6RU  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Jb ;el*,K  
  67 1701 无形资产 intangible assets z W+wtYV4  
  68 1702 累计摊销 accumulated amortization 50_%Tl[  
  69 1703 无形资产减值准备 intangible assets reduction reserve j{p0yuZ)<  
  70 1711 商誉 business reputation !29 R l`9  
  71 1801 长期待摊费用 long-term deferred expenses :+E>Uz T  
  72 1811 递延所得税资产 deferred income tax assets j:<E=[Kl  
  73 1901 待处理财产损溢 waiting assets profit and loss diTzolY7  
  二、负债类 debt group  U,Z(h  
  74 2001 短期借款 short-term loan QZh8l-!#5  
  81 2101 交易性金融负债 transaction financial liabilities 3kKXzIh  
  83 2201 应付票据 notes payable oWXvkDN   
  84 2202 应付账款 account payable s?0r\cc|:  
  85 2205 预收账款 item received in advance xg3G  
  86 2211 应付职工薪酬 employee pay payable {tWfLfzU  
  87 2221 应交税费 tax payable w' L;`k;Q  
  88 2231 应付股利 dividend payable )K5~r>n&  
  89 2232 应付利息 interest payable y99G3t  
  90 2241 其他应付款 other account payable !*CL>}-,  
  97 2401 预提费用 withholding expenses vKaX,)P;?  
  98 2411 预计负债 estimated liabilities "}PmAr e  
  99 2501 递延收益 deferred income z#,?*v  
  100 2601 长期借款 money borrowed for long term .Ta$@sPh}  
  101 2602 长期债券 long-term bond i~K~Czmok+  
  106 2801 长期应付款 long-term account payable :Ur%.0  
  107 2802 未确认融资费用 unacknowledged financial charges H2k>E}`  
  108 2811 专项应付款 special accounts payable =faV,o&{`  
  109 2901 递延所得税负债 deferred income tax liabilities BJW;A>@Pj  
  三、共同类 ?5/Sa  
  112 3101 衍生工具 derivative tool a 2).Az  
  113 3201 套期工具 arbitrage tool =3 -G  
  114 3202 被套期项目 arbitrage project .bpxSU%X  
  四、所有者权益类 jq}5(*k  
  115 4001 实收资本 paid-up capital `0 .5aa  
  116 4002 资本公积 contributed surplus 4AP<mo  
  117 4101 盈余公积 earned surplus @<alWBS  
  119 4103 本年利润 profit for the current year m4 4aK qw)  
  120 4104 利润分配 allocation of profits QV?\?9(  
  121 4201 库存股 treasury stock J+z0,N[  
  五、成本类 8dL(cC  
  122 5001 生产成本 production cost  \f  
  123 5101 制造费用 cost of production Dj<Vn%d*  
  124 5201 劳务成本 service cost DM>j@(uWF  
  125 5301 研发支出 research and development expenditures 0|4XV{\qT$  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor I}?fy\1A&  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor z` gR*+  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor "G4{;!0C  
  六、损益类 #>>-:?X  
  129 6001 主营业务收入 main business income V$:v~*Y9  
  130 6011 利息收入 金融共用​ interest income financial sharing Qz/=+A/4  
  135 6051 其他业务收入 other business income CZbp}:|  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance N2~DxVJ5cT  
  137 6101 公允价值变动损益 sound value flexible loss and profit /B1NcRS  
  138 6111 投资收益 income on investment {},G xrQm  
  142 6301 营业外收入 nonrevenue receipt ;itz` 9T  
  143 6401 主营业务成本 main business cost ZEApE+m  
  144 6402 其他业务支出 other business expense s6KZV@1  
  145 6405 营业税金及附加 business tariff and annex l&T;G 9z  
  146 6411 利息支出 金融共用 interest expense financial sharing 8G{} r  
  155 6601 销售费用 marketing cost @-u/('vpB  
  156 6602 管理费用 managing cost $=H\#e)]Ug  
  157 6603 财务费用 financial cost t@!oc"z}@  
  158 6604 勘探费用 exploration expense iL5+Uf)E3  
  159 6701 资产减值损失 loss from asset devaluation E5 Y92vu  
  160 6711 营业外支出 nonoperating expense W%Ky#!\-  
  161 6801 所得税 income tax u^:!!Suo  
  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