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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
AdmC&!nH  
  一、资产类 a}d@ T  
  1 1001 库存现金 cash on hand ZoeD:xnh[  
  2 1002 银行存款 bank deposit C}X\|J  
  5 1015 其他货币资金 other monetary capital 4W])}C %  
  9 1101 交易性金融资产 transaction monetary assets !W\+#ez  
  11 1121 应收票据 notes receivable dI2 V>vk  
  12 1122 应收账款 Account receivable -} +[  
  13 1123 预付账款 account prepaid 2/f}S?@   
  14 1131 应收股利 dividend receivable : +u]S2u{  
  15 1132 应收利息 accrued interest receivable ;`Z{7'^U  
  21 1231 其他应收款 accounts receivable-others %C0Dw\A*:  
  22 1241 坏账准备 had debts reserve B[}6-2<>?C  
  28 1401 材料采购 procurement of materials N;R^h? '  
  29 1402 在途物资 materials in transit q| 7(  
  30 1403 原材料 raw materials ':q p05t  
  32 1406 库存商品 commodity stocks G B^Br6  
  33 1407 发出商品 goods in transit 0a7Ppntb@  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles No$3"4wk  
  42 1461 存货跌价准备 reserve against stock price declining G5!^*jf  
  43 1501 待摊费用 fees to be apportioned us.~G  
  45 1521 持有至到期投资 hold investment due QnDg 6m)+  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve "|NI]Kv  
  47 1523 可供出售金融资产 financial assets available for sale #z(]xI)"  
  48 1524 长期股权投资 long-term stock ownership investment *hrvYil2b  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve }qUX=s GG  
  50 1526 投资性房地产 investment real eastate -4K5-|>O  
  51 1531 长期应收款 long-term account receivable }b}m3i1  
  52 1541 未实现融资收益 unrealized financing income jCY %|  
  54 1601 固定资产 permanent assets b$7 +;I;  
  55 1602 累计折旧 accumulated depreciation IgzQr >  
  56 1603 固定资产减值准备permanent assets reduction reserve E$e5^G9  
  57 1604 在建工程 construction in process NHt\ U9l'  
  58 1605 工程物资 engineer material f^e)O$N9]  
  59 1606 固定资产清理 disposal of fixed assets y} '@R$  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing d5b%  W3  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 2eogY#  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture _g8yDfcLG  
  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 =D(j)<9$A  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture MA\V[32H  
  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 [UR-I0 s!/  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation @iiT<  
  67 1701 无形资产 intangible assets +_!QSU,@  
  68 1702 累计摊销 accumulated amortization ~Ei<Z`3}7"  
  69 1703 无形资产减值准备 intangible assets reduction reserve ^OdP4m( >>  
  70 1711 商誉 business reputation ("@!>|H  
  71 1801 长期待摊费用 long-term deferred expenses iscz}E,Y  
  72 1811 递延所得税资产 deferred income tax assets Sdo-nt  
  73 1901 待处理财产损溢 waiting assets profit and loss l{9Y  
  二、负债类 debt group _`V'r#Q n  
  74 2001 短期借款 short-term loan :s,Z<^5a)g  
  81 2101 交易性金融负债 transaction financial liabilities =|=(l)8  
  83 2201 应付票据 notes payable zA 3_Lx!  
  84 2202 应付账款 account payable baasGa3}s  
  85 2205 预收账款 item received in advance Gdw VtqbX  
  86 2211 应付职工薪酬 employee pay payable @~e5<:|5#  
  87 2221 应交税费 tax payable hxx.9x>ow  
  88 2231 应付股利 dividend payable !i50QA|(G  
  89 2232 应付利息 interest payable 1oS/`)  
  90 2241 其他应付款 other account payable M:8R -c#![  
  97 2401 预提费用 withholding expenses ! if   
  98 2411 预计负债 estimated liabilities K'bP@y_cq  
  99 2501 递延收益 deferred income >z03{=sAN  
  100 2601 长期借款 money borrowed for long term \bF{-"7.  
  101 2602 长期债券 long-term bond O^.#d  
  106 2801 长期应付款 long-term account payable 4 5e~6",  
  107 2802 未确认融资费用 unacknowledged financial charges QZs!{sZ  
  108 2811 专项应付款 special accounts payable bOB \--:]  
  109 2901 递延所得税负债 deferred income tax liabilities .>S!j i  
  三、共同类 r$1Qf}J3=  
  112 3101 衍生工具 derivative tool s1rCpzK0  
  113 3201 套期工具 arbitrage tool $ `c:&  
  114 3202 被套期项目 arbitrage project j.Hf/vi`z  
  四、所有者权益类 hM{bavd  
  115 4001 实收资本 paid-up capital NUZl`fu1Z4  
  116 4002 资本公积 contributed surplus 9p/Bh$vJ  
  117 4101 盈余公积 earned surplus . vV|hSc  
  119 4103 本年利润 profit for the current year -~0^P,yQ  
  120 4104 利润分配 allocation of profits S!UaH>Rh  
  121 4201 库存股 treasury stock 7r!x1  
  五、成本类 2HdC |$_+  
  122 5001 生产成本 production cost XUYtEf  
  123 5101 制造费用 cost of production VRMXtQ*1Dm  
  124 5201 劳务成本 service cost zdYjF|  
  125 5301 研发支出 research and development expenditures :]KAkhFkbb  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor |N2#ItBbW  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor >j/w@Fj  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor NJ<F>3  
  六、损益类 *T/']t  
  129 6001 主营业务收入 main business income vgPCQO([  
  130 6011 利息收入 金融共用​ interest income financial sharing ~a:  
  135 6051 其他业务收入 other business income E fDH6  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Nc`L;CP  
  137 6101 公允价值变动损益 sound value flexible loss and profit L_T5nD^D  
  138 6111 投资收益 income on investment $I=~S[p  
  142 6301 营业外收入 nonrevenue receipt N['  .BN  
  143 6401 主营业务成本 main business cost =  [E  
  144 6402 其他业务支出 other business expense +whDU2 "  
  145 6405 营业税金及附加 business tariff and annex  @5FQX  
  146 6411 利息支出 金融共用 interest expense financial sharing Xhm c6?  
  155 6601 销售费用 marketing cost *pq\MiD/  
  156 6602 管理费用 managing cost a9gLg &  
  157 6603 财务费用 financial cost 5+'<R8{:,  
  158 6604 勘探费用 exploration expense [WmM6UEVS  
  159 6701 资产减值损失 loss from asset devaluation :> '+"M2r  
  160 6711 营业外支出 nonoperating expense ;TYBx24vD'  
  161 6801 所得税 income tax b9krOe *j  
  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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