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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
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  一、资产类 WLv( K_3Y  
  1 1001 库存现金 cash on hand Wi hQ j  
  2 1002 银行存款 bank deposit &6r".\; ^  
  5 1015 其他货币资金 other monetary capital mNWmp_c,1  
  9 1101 交易性金融资产 transaction monetary assets a}0\kDe  
  11 1121 应收票据 notes receivable a?M<r>  
  12 1122 应收账款 Account receivable u23^ * -  
  13 1123 预付账款 account prepaid F+*: >@3  
  14 1131 应收股利 dividend receivable V ,*YM   
  15 1132 应收利息 accrued interest receivable y3c]zDjV  
  21 1231 其他应收款 accounts receivable-others KX[_eO L  
  22 1241 坏账准备 had debts reserve j}#48{  
  28 1401 材料采购 procurement of materials !`)-seTm  
  29 1402 在途物资 materials in transit l4|bpR Cp  
  30 1403 原材料 raw materials =p N?h<dc  
  32 1406 库存商品 commodity stocks OT{qb!eYI  
  33 1407 发出商品 goods in transit | z$ba:u5  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles O&E1(M|*>  
  42 1461 存货跌价准备 reserve against stock price declining qYGnebn@\  
  43 1501 待摊费用 fees to be apportioned 5#80`/w^U  
  45 1521 持有至到期投资 hold investment due oZA|IF8U0  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve G"5Nj3v d  
  47 1523 可供出售金融资产 financial assets available for sale ~V`D@-VND  
  48 1524 长期股权投资 long-term stock ownership investment |n}W^}S5  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve lqF{Y<l  
  50 1526 投资性房地产 investment real eastate K.*?\)&  
  51 1531 长期应收款 long-term account receivable HdJLD+k/  
  52 1541 未实现融资收益 unrealized financing income fB3O zff  
  54 1601 固定资产 permanent assets {l0;G) -  
  55 1602 累计折旧 accumulated depreciation Ke&lGf"5  
  56 1603 固定资产减值准备permanent assets reduction reserve SV<*qz  
  57 1604 在建工程 construction in process _>dqz(8#  
  58 1605 工程物资 engineer material f8#WT$Ewy  
  59 1606 固定资产清理 disposal of fixed assets 28f-8B  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing .sbU-_ij@U  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 9x;/q7  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture T!"<Kv]J  
  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 n{r+t=X  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 79s6U^vv"  
  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 Zv7@  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation JjfNH ~  
  67 1701 无形资产 intangible assets H'q&1^w)  
  68 1702 累计摊销 accumulated amortization }<2F]UuR  
  69 1703 无形资产减值准备 intangible assets reduction reserve $\81WsL '  
  70 1711 商誉 business reputation jm.pb/  
  71 1801 长期待摊费用 long-term deferred expenses Pl}}!<!<z  
  72 1811 递延所得税资产 deferred income tax assets Uf4QQ `c#  
  73 1901 待处理财产损溢 waiting assets profit and loss T55l-.>  
  二、负债类 debt group l YH={jJ  
  74 2001 短期借款 short-term loan MeQ(,irr^  
  81 2101 交易性金融负债 transaction financial liabilities ,\+tvrR4X  
  83 2201 应付票据 notes payable }h +a8@  
  84 2202 应付账款 account payable at,Xad\j  
  85 2205 预收账款 item received in advance smIZ:L %  
  86 2211 应付职工薪酬 employee pay payable g" (N_sv?  
  87 2221 应交税费 tax payable GExG1n-  
  88 2231 应付股利 dividend payable f1=8I_>=  
  89 2232 应付利息 interest payable #y>oCB`EM  
  90 2241 其他应付款 other account payable >W-e0kkH  
  97 2401 预提费用 withholding expenses ARQ1H0_B  
  98 2411 预计负债 estimated liabilities 6\::Ku4_2  
  99 2501 递延收益 deferred income + s[(CI.b  
  100 2601 长期借款 money borrowed for long term 5)T{iPU%X  
  101 2602 长期债券 long-term bond N"E\o,_  
  106 2801 长期应付款 long-term account payable c#HocwP@  
  107 2802 未确认融资费用 unacknowledged financial charges V 8n }"  
  108 2811 专项应付款 special accounts payable Ho \+xX  
  109 2901 递延所得税负债 deferred income tax liabilities f^$\+H"W  
  三、共同类 _I$]L8hC  
  112 3101 衍生工具 derivative tool H.>KYiv+  
  113 3201 套期工具 arbitrage tool 29av8eW?3  
  114 3202 被套期项目 arbitrage project 9 z3Iwl  
  四、所有者权益类 @F3d9t-  
  115 4001 实收资本 paid-up capital HH+rib'u  
  116 4002 资本公积 contributed surplus u{H_q&1  
  117 4101 盈余公积 earned surplus =A!I-@]q<  
  119 4103 本年利润 profit for the current year @&EP& $*  
  120 4104 利润分配 allocation of profits VJ=!0v  
  121 4201 库存股 treasury stock r hZQQOQ  
  五、成本类 r8F{A6iN  
  122 5001 生产成本 production cost {YBl:r Mz  
  123 5101 制造费用 cost of production /khnl9~+  
  124 5201 劳务成本 service cost t#{x?cF  
  125 5301 研发支出 research and development expenditures HoV{Uzm  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor A{M+vsL  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor i<Q& D\Pv  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor mDlCt_h  
  六、损益类 unJ iE!  
  129 6001 主营业务收入 main business income l_ZO^E~D_  
  130 6011 利息收入 金融共用​ interest income financial sharing B#Qpd7E+*  
  135 6051 其他业务收入 other business income Jxf}b}^T  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance PRZ8X{h  
  137 6101 公允价值变动损益 sound value flexible loss and profit ~R'BU=!;F  
  138 6111 投资收益 income on investment C~{xL>I  
  142 6301 营业外收入 nonrevenue receipt +*: }p  
  143 6401 主营业务成本 main business cost YK7\D:  
  144 6402 其他业务支出 other business expense a" ^#!G<+  
  145 6405 营业税金及附加 business tariff and annex dA|Lufy#  
  146 6411 利息支出 金融共用 interest expense financial sharing e"lD`*U8R  
  155 6601 销售费用 marketing cost OCwW@OC +  
  156 6602 管理费用 managing cost Z~:/#?/  
  157 6603 财务费用 financial cost &+,:u*%  
  158 6604 勘探费用 exploration expense T^d#hl.U  
  159 6701 资产减值损失 loss from asset devaluation x<Iy<v7-  
  160 6711 营业外支出 nonoperating expense Oe/73| >U  
  161 6801 所得税 income tax BB0g}6M  
  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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