论坛风格切换切换到宽版
  • 3318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
]"VxEpqhM  
  一、资产类 Pfl8x  
  1 1001 库存现金 cash on hand I+']av8e  
  2 1002 银行存款 bank deposit <g{d >j  
  5 1015 其他货币资金 other monetary capital +YCKd3/   
  9 1101 交易性金融资产 transaction monetary assets 0z`-fQfK  
  11 1121 应收票据 notes receivable Q<fDtf}  
  12 1122 应收账款 Account receivable 'qiDh[ATa  
  13 1123 预付账款 account prepaid b' fcWp0  
  14 1131 应收股利 dividend receivable Vae=Yg=fw  
  15 1132 应收利息 accrued interest receivable TX$4x~:  
  21 1231 其他应收款 accounts receivable-others H{VJ S Jc{  
  22 1241 坏账准备 had debts reserve =~ [RG  
  28 1401 材料采购 procurement of materials a0 8Wt  
  29 1402 在途物资 materials in transit i6$q1*  
  30 1403 原材料 raw materials [^ eQGv[S  
  32 1406 库存商品 commodity stocks 9?4:},FRmE  
  33 1407 发出商品 goods in transit XywsjeI4  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles "aJf W  
  42 1461 存货跌价准备 reserve against stock price declining ja+PVf  
  43 1501 待摊费用 fees to be apportioned XSe\@t~&g  
  45 1521 持有至到期投资 hold investment due hmr2(f%U  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve P8n |MN  
  47 1523 可供出售金融资产 financial assets available for sale y5`$Aa4~  
  48 1524 长期股权投资 long-term stock ownership investment (Kb_/  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve %v, a3^Qu  
  50 1526 投资性房地产 investment real eastate HAdDr!/`  
  51 1531 长期应收款 long-term account receivable 4~Jg\@  
  52 1541 未实现融资收益 unrealized financing income USJk *  
  54 1601 固定资产 permanent assets %>!$ eCX  
  55 1602 累计折旧 accumulated depreciation WADAp\&  
  56 1603 固定资产减值准备permanent assets reduction reserve ^H~g7&f9?N  
  57 1604 在建工程 construction in process (KnU-E]L  
  58 1605 工程物资 engineer material Q ?R3aJ  
  59 1606 固定资产清理 disposal of fixed assets ]lZ g }7h  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Y [%<s/  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing L(t!C~3  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Oe"nNvu/  
  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 U~q2j#pJ  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture IT:8k5(L5j  
  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 }5]7lGR  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 0Q!/A5z  
  67 1701 无形资产 intangible assets L^x h5{  
  68 1702 累计摊销 accumulated amortization x|GkXD3  
  69 1703 无形资产减值准备 intangible assets reduction reserve OZ6:u^OS]  
  70 1711 商誉 business reputation 7,"y!\  
  71 1801 长期待摊费用 long-term deferred expenses v^3s?V D  
  72 1811 递延所得税资产 deferred income tax assets r&ux|o+  
  73 1901 待处理财产损溢 waiting assets profit and loss aXh~w<5F  
  二、负债类 debt group }}u16x}*n  
  74 2001 短期借款 short-term loan yz^4 TqJ  
  81 2101 交易性金融负债 transaction financial liabilities \IO<V9^L  
  83 2201 应付票据 notes payable C zb: nyRj  
  84 2202 应付账款 account payable sny$[!)  
  85 2205 预收账款 item received in advance jhH&}d9  
  86 2211 应付职工薪酬 employee pay payable DLD5>  
  87 2221 应交税费 tax payable !Wz4BBU8o  
  88 2231 应付股利 dividend payable ErxvGB(2  
  89 2232 应付利息 interest payable a7n`(}?Y  
  90 2241 其他应付款 other account payable vq:?a  
  97 2401 预提费用 withholding expenses Hb3t|<z  
  98 2411 预计负债 estimated liabilities dQ=L<{(  
  99 2501 递延收益 deferred income #T++ 5G  
  100 2601 长期借款 money borrowed for long term B ,U|V  
  101 2602 长期债券 long-term bond iaHL&)[YK  
  106 2801 长期应付款 long-term account payable qFN`pe,  
  107 2802 未确认融资费用 unacknowledged financial charges YT}ZLx  
  108 2811 专项应付款 special accounts payable l4*vM  
  109 2901 递延所得税负债 deferred income tax liabilities KpC!C9  
  三、共同类 !p!^[/9"c  
  112 3101 衍生工具 derivative tool {JQCfs  
  113 3201 套期工具 arbitrage tool ^X ~S}MX  
  114 3202 被套期项目 arbitrage project `APeS=< &  
  四、所有者权益类 -8:/My  
  115 4001 实收资本 paid-up capital (/KeGgkhv  
  116 4002 资本公积 contributed surplus zx7A}rs3oX  
  117 4101 盈余公积 earned surplus $g_|U:,  
  119 4103 本年利润 profit for the current year 6G7+&g`  
  120 4104 利润分配 allocation of profits ko ~D;M:  
  121 4201 库存股 treasury stock pU1miA '  
  五、成本类 {$Z S 2 7  
  122 5001 生产成本 production cost `t3w|%La}  
  123 5101 制造费用 cost of production T'!p{Fbg;  
  124 5201 劳务成本 service cost = ( 4l  
  125 5301 研发支出 research and development expenditures W/<Lp+p  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Cs2kbG_  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Jw0I$W/  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor >~jl0!2z@  
  六、损益类 -+[~eqRB  
  129 6001 主营业务收入 main business income lUd4`r"  
  130 6011 利息收入 金融共用​ interest income financial sharing .f&Z+MQ  
  135 6051 其他业务收入 other business income `#4q7v~>oe  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance U#:N/ts*(  
  137 6101 公允价值变动损益 sound value flexible loss and profit hWi2S!*Y  
  138 6111 投资收益 income on investment  E]W :  
  142 6301 营业外收入 nonrevenue receipt P"+R:O\!g  
  143 6401 主营业务成本 main business cost b8**M'k  
  144 6402 其他业务支出 other business expense 'LYN{  
  145 6405 营业税金及附加 business tariff and annex E+cx 8(   
  146 6411 利息支出 金融共用 interest expense financial sharing =!u]t & yv  
  155 6601 销售费用 marketing cost 49= K]X  
  156 6602 管理费用 managing cost Vg}+w Nt5  
  157 6603 财务费用 financial cost .EZ8yJj1Q  
  158 6604 勘探费用 exploration expense +/ ?oyC+Z  
  159 6701 资产减值损失 loss from asset devaluation Zn:]?%afdO  
  160 6711 营业外支出 nonoperating expense !X`cNd)0Xo  
  161 6801 所得税 income tax .|0$?w  
  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