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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
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  一、资产类 g/6nw a  
  1 1001 库存现金 cash on hand 'Nw6.5  
  2 1002 银行存款 bank deposit ze ?CoDx2  
  5 1015 其他货币资金 other monetary capital &jFKc0\i@  
  9 1101 交易性金融资产 transaction monetary assets @T_O6TcY  
  11 1121 应收票据 notes receivable j $KM9  
  12 1122 应收账款 Account receivable $CM4&{B"i  
  13 1123 预付账款 account prepaid wCC-Y kA  
  14 1131 应收股利 dividend receivable l=,.iv=W  
  15 1132 应收利息 accrued interest receivable dw3'T4TC?  
  21 1231 其他应收款 accounts receivable-others UFos E|r:  
  22 1241 坏账准备 had debts reserve Ae.]F)w_\  
  28 1401 材料采购 procurement of materials 6Z$b?A3zM  
  29 1402 在途物资 materials in transit sC9-+}  
  30 1403 原材料 raw materials 9X.gg$P  
  32 1406 库存商品 commodity stocks BJ"Ay@D*  
  33 1407 发出商品 goods in transit `TOX1cmw  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles |KTpK(6p  
  42 1461 存货跌价准备 reserve against stock price declining SK}HX G{?  
  43 1501 待摊费用 fees to be apportioned ?$2q P`-  
  45 1521 持有至到期投资 hold investment due u^!&{q  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 6OMb`A@/2  
  47 1523 可供出售金融资产 financial assets available for sale "\}21B~{7'  
  48 1524 长期股权投资 long-term stock ownership investment [O [FCn  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve vrQFx~ZztH  
  50 1526 投资性房地产 investment real eastate =[APMig,n  
  51 1531 长期应收款 long-term account receivable 1O|RIv7F[/  
  52 1541 未实现融资收益 unrealized financing income +A&EKk%$ |  
  54 1601 固定资产 permanent assets )\(lg*?:  
  55 1602 累计折旧 accumulated depreciation NavOSlC+h  
  56 1603 固定资产减值准备permanent assets reduction reserve e K\|SQb  
  57 1604 在建工程 construction in process zz[g{[SN  
  58 1605 工程物资 engineer material E*h0#m|)  
  59 1606 固定资产清理 disposal of fixed assets )Gx": D  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ^GrNfB[Qu  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing G[y&`Qc)G  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture H7y&N5.V  
  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 1k*n1t):  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture an pJAB:1  
  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 {V{0^T-  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation VyRW'  
  67 1701 无形资产 intangible assets (R,NV3m?w  
  68 1702 累计摊销 accumulated amortization }k4`  
  69 1703 无形资产减值准备 intangible assets reduction reserve >t2]Ssi(  
  70 1711 商誉 business reputation <XU8a:w'T  
  71 1801 长期待摊费用 long-term deferred expenses @"jmI&hYn  
  72 1811 递延所得税资产 deferred income tax assets =%:JjgKc*t  
  73 1901 待处理财产损溢 waiting assets profit and loss ^ yY{o/6  
  二、负债类 debt group lR|$*:+  
  74 2001 短期借款 short-term loan 2Zv,K-G  
  81 2101 交易性金融负债 transaction financial liabilities u XaL  
  83 2201 应付票据 notes payable W dei`u[  
  84 2202 应付账款 account payable Z3LQl(  
  85 2205 预收账款 item received in advance *pDXcURw  
  86 2211 应付职工薪酬 employee pay payable #rqyy0k0'h  
  87 2221 应交税费 tax payable D!81(}p  
  88 2231 应付股利 dividend payable Kc%tnVyGh:  
  89 2232 应付利息 interest payable 2O}s*C$Xav  
  90 2241 其他应付款 other account payable 8L%%eM_O  
  97 2401 预提费用 withholding expenses 6z1aG9G  
  98 2411 预计负债 estimated liabilities eTLI/?|+N  
  99 2501 递延收益 deferred income ';i"?D?NAk  
  100 2601 长期借款 money borrowed for long term 6RR4L^(m  
  101 2602 长期债券 long-term bond *>?):-9"6N  
  106 2801 长期应付款 long-term account payable B]&Lh~Im  
  107 2802 未确认融资费用 unacknowledged financial charges 0+$hkd n  
  108 2811 专项应付款 special accounts payable =U)n`#6_j2  
  109 2901 递延所得税负债 deferred income tax liabilities ?6_"nT*}  
  三、共同类 6R3"L]J  
  112 3101 衍生工具 derivative tool S7@ZtFf  
  113 3201 套期工具 arbitrage tool 4SX3c:>  
  114 3202 被套期项目 arbitrage project C5.\;;7^&  
  四、所有者权益类 p,M3#^ q  
  115 4001 实收资本 paid-up capital b(+w.R(+Ti  
  116 4002 资本公积 contributed surplus i{%z  
  117 4101 盈余公积 earned surplus XHwZ+=v  
  119 4103 本年利润 profit for the current year z226yNlS  
  120 4104 利润分配 allocation of profits k~'?"'  
  121 4201 库存股 treasury stock 6Cop#kW#  
  五、成本类 V{7lltu  
  122 5001 生产成本 production cost :)^# xE(  
  123 5101 制造费用 cost of production 3fbD"gL  
  124 5201 劳务成本 service cost UKt/0Ze  
  125 5301 研发支出 research and development expenditures | SSf G~r  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor I;bg?RsF  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor R#[QoyJ  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor $1Q3Y'Q9  
  六、损益类 j SUAU}u!M  
  129 6001 主营业务收入 main business income ~@)- qV^~  
  130 6011 利息收入 金融共用​ interest income financial sharing  tH<9  
  135 6051 其他业务收入 other business income /ze_{{o  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 3:02`;3  
  137 6101 公允价值变动损益 sound value flexible loss and profit h4$OXKme?  
  138 6111 投资收益 income on investment Sop Ntcu!  
  142 6301 营业外收入 nonrevenue receipt 3cV+A]i  
  143 6401 主营业务成本 main business cost os "[Iji  
  144 6402 其他业务支出 other business expense Jq$6$A,f  
  145 6405 营业税金及附加 business tariff and annex Gdc ~Lh  
  146 6411 利息支出 金融共用 interest expense financial sharing (e bBH  
  155 6601 销售费用 marketing cost g0; &/;"  
  156 6602 管理费用 managing cost 2>_brz|7:|  
  157 6603 财务费用 financial cost s%S_K  
  158 6604 勘探费用 exploration expense HNkZ1+P {  
  159 6701 资产减值损失 loss from asset devaluation '<{oYXZW3  
  160 6711 营业外支出 nonoperating expense Nd]% ati?  
  161 6801 所得税 income tax 3; -@<9  
  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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