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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 "xTVu57Z[  
  1 1001 库存现金 cash on hand JmR2skoV,  
  2 1002 银行存款 bank deposit <2 [vR|Q*  
  5 1015 其他货币资金 other monetary capital #\Y`?  
  9 1101 交易性金融资产 transaction monetary assets {X?1}5ry  
  11 1121 应收票据 notes receivable 7~Inxk;  
  12 1122 应收账款 Account receivable H3R{+7  
  13 1123 预付账款 account prepaid !x R9I0V5  
  14 1131 应收股利 dividend receivable _p 1!8*0]  
  15 1132 应收利息 accrued interest receivable tR<#CCtRp'  
  21 1231 其他应收款 accounts receivable-others Km= Y^x0  
  22 1241 坏账准备 had debts reserve }MMK Or(  
  28 1401 材料采购 procurement of materials ;-py h(  
  29 1402 在途物资 materials in transit +VW8{=$  
  30 1403 原材料 raw materials LFi* O&  
  32 1406 库存商品 commodity stocks U7n#TPet  
  33 1407 发出商品 goods in transit +3zQ"lLD^  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles U@yhFj_y  
  42 1461 存货跌价准备 reserve against stock price declining &gS-.{w "  
  43 1501 待摊费用 fees to be apportioned m`8{arz2  
  45 1521 持有至到期投资 hold investment due !=,zy  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve nZ'jjS[!  
  47 1523 可供出售金融资产 financial assets available for sale aLm~.@Q  
  48 1524 长期股权投资 long-term stock ownership investment P nE7}  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 'do2n/  
  50 1526 投资性房地产 investment real eastate 9RJ#zUK  
  51 1531 长期应收款 long-term account receivable C)yw b6  
  52 1541 未实现融资收益 unrealized financing income Y0lLO0'  
  54 1601 固定资产 permanent assets sj/k';#g  
  55 1602 累计折旧 accumulated depreciation )ADI[+KW  
  56 1603 固定资产减值准备permanent assets reduction reserve ue7D' UZL>  
  57 1604 在建工程 construction in process 7.G"U  
  58 1605 工程物资 engineer material Lks+FW  
  59 1606 固定资产清理 disposal of fixed assets wI 7gHp  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 4l*cX1!  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ?d?.&nt  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture GQYn |vm  
  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 Oj%5FUP~[%  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Gq[5H(0/c  
  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 zJ}abo6rVw  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation N& F.hi$_  
  67 1701 无形资产 intangible assets @UdF6 :T  
  68 1702 累计摊销 accumulated amortization F?a 63,r  
  69 1703 无形资产减值准备 intangible assets reduction reserve 5p~5-_JX  
  70 1711 商誉 business reputation =EYgck;)  
  71 1801 长期待摊费用 long-term deferred expenses b#6mUl2  
  72 1811 递延所得税资产 deferred income tax assets A*+gWn,4Y_  
  73 1901 待处理财产损溢 waiting assets profit and loss &Lzd*}7  
  二、负债类 debt group t`hes $E  
  74 2001 短期借款 short-term loan MYVVI1A  
  81 2101 交易性金融负债 transaction financial liabilities C"5P7F{  
  83 2201 应付票据 notes payable =?y0fLTc  
  84 2202 应付账款 account payable (r?hD*2r  
  85 2205 预收账款 item received in advance 9\Ff z&  
  86 2211 应付职工薪酬 employee pay payable Y[PC<-fyf  
  87 2221 应交税费 tax payable J"E _i]  
  88 2231 应付股利 dividend payable ^4]=D nd%  
  89 2232 应付利息 interest payable YGQ/zB^Pj  
  90 2241 其他应付款 other account payable 9wf"5c  
  97 2401 预提费用 withholding expenses `IBNBJy   
  98 2411 预计负债 estimated liabilities \5<Z[#{  
  99 2501 递延收益 deferred income (AjgLNB  
  100 2601 长期借款 money borrowed for long term YhRy C*b  
  101 2602 长期债券 long-term bond ,']CqhL6=R  
  106 2801 长期应付款 long-term account payable NM:$Q<n  
  107 2802 未确认融资费用 unacknowledged financial charges &J9 + 5L8  
  108 2811 专项应付款 special accounts payable sx7zRw >X  
  109 2901 递延所得税负债 deferred income tax liabilities "v0bdaQH3  
  三、共同类 Zz:%KUl3  
  112 3101 衍生工具 derivative tool d:A'|;']  
  113 3201 套期工具 arbitrage tool Ex]Ku  
  114 3202 被套期项目 arbitrage project \X(*JNQ  
  四、所有者权益类 ^K J#dT  
  115 4001 实收资本 paid-up capital MK Sw  
  116 4002 资本公积 contributed surplus %o\+R0K  
  117 4101 盈余公积 earned surplus Mby4(M+&n  
  119 4103 本年利润 profit for the current year $E;Tj|W  
  120 4104 利润分配 allocation of profits x.pg3mVd>  
  121 4201 库存股 treasury stock `mD!z.`U  
  五、成本类 F"M/gy  
  122 5001 生产成本 production cost t&x\@p9  
  123 5101 制造费用 cost of production pd,d"+  
  124 5201 劳务成本 service cost ()Wu_Q  
  125 5301 研发支出 research and development expenditures &k_LK  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor YE*|KL^  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor /!>OWh*~  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor LT A0WgzR)  
  六、损益类 g<^A (zM  
  129 6001 主营业务收入 main business income i-wW bZ-  
  130 6011 利息收入 金融共用​ interest income financial sharing +zDRed_]=_  
  135 6051 其他业务收入 other business income lqrI*@>Tz  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance /|&4&$  
  137 6101 公允价值变动损益 sound value flexible loss and profit tG9C(D`G  
  138 6111 投资收益 income on investment <?DI!~  
  142 6301 营业外收入 nonrevenue receipt =tA;JB  
  143 6401 主营业务成本 main business cost wRK27=\z  
  144 6402 其他业务支出 other business expense @U?&1.\  
  145 6405 营业税金及附加 business tariff and annex 2Rwd\e.z  
  146 6411 利息支出 金融共用 interest expense financial sharing _ 3>E+9TQ  
  155 6601 销售费用 marketing cost {=J:  
  156 6602 管理费用 managing cost Ax=)J{4v  
  157 6603 财务费用 financial cost d5 {= <j  
  158 6604 勘探费用 exploration expense ZO<\rX (  
  159 6701 资产减值损失 loss from asset devaluation UNv!G/i-5  
  160 6711 营业外支出 nonoperating expense z"QtP[_m  
  161 6801 所得税 income tax r.Z g<T  
  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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