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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
kN'Thq/ZE  
  一、资产类 t;Wotfc[#0  
  1 1001 库存现金 cash on hand Q(\ wx  
  2 1002 银行存款 bank deposit 2Ug.:![  
  5 1015 其他货币资金 other monetary capital VbxAd 2')  
  9 1101 交易性金融资产 transaction monetary assets >riq98Us/  
  11 1121 应收票据 notes receivable M4<+%EV}  
  12 1122 应收账款 Account receivable <lld*IH  
  13 1123 预付账款 account prepaid $U'3MEEw  
  14 1131 应收股利 dividend receivable y1(P<7:t?  
  15 1132 应收利息 accrued interest receivable   8Uj:  
  21 1231 其他应收款 accounts receivable-others <%,'$^'DS  
  22 1241 坏账准备 had debts reserve |>s v8/!  
  28 1401 材料采购 procurement of materials 5 ;vC(Go  
  29 1402 在途物资 materials in transit )}| mDN&P  
  30 1403 原材料 raw materials 41;)-(1  
  32 1406 库存商品 commodity stocks .98.G4J>  
  33 1407 发出商品 goods in transit Wu{&;$  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles QAaF@Do  
  42 1461 存货跌价准备 reserve against stock price declining Dsb(CoWw  
  43 1501 待摊费用 fees to be apportioned Gc5VQ^]  
  45 1521 持有至到期投资 hold investment due u_'nOle K  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve tBl#o ^  
  47 1523 可供出售金融资产 financial assets available for sale S:s 3EM  
  48 1524 长期股权投资 long-term stock ownership investment ^('cbl  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve -lp"#^ ;  
  50 1526 投资性房地产 investment real eastate 5^|"_Q#:  
  51 1531 长期应收款 long-term account receivable 4[l^0  
  52 1541 未实现融资收益 unrealized financing income |e"/Mf[  
  54 1601 固定资产 permanent assets 1jOKcm'#  
  55 1602 累计折旧 accumulated depreciation Q eK{ MF  
  56 1603 固定资产减值准备permanent assets reduction reserve 2 zl~>3S  
  57 1604 在建工程 construction in process s-5wbi.C  
  58 1605 工程物资 engineer material $eCGez<E  
  59 1606 固定资产清理 disposal of fixed assets Y2vj}9jK  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing {h ^c  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Hd*Fc=>"Y  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture NTVHnSoHh  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture ]|BojSL_  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture C@)pmSQ  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation UG=I~{L  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ruHrv"2 9  
  67 1701 无形资产 intangible assets HwW6tQ  
  68 1702 累计摊销 accumulated amortization 4@~a<P#  
  69 1703 无形资产减值准备 intangible assets reduction reserve zW)gC9_|m-  
  70 1711 商誉 business reputation g$gS7!u,  
  71 1801 长期待摊费用 long-term deferred expenses =jG?v'X  
  72 1811 递延所得税资产 deferred income tax assets SauHFl8?  
  73 1901 待处理财产损溢 waiting assets profit and loss u7(];  
  二、负债类 debt group ??+:vai2  
  74 2001 短期借款 short-term loan 7AeP Gr  
  81 2101 交易性金融负债 transaction financial liabilities |Pf(J;'[  
  83 2201 应付票据 notes payable NE[y|/  
  84 2202 应付账款 account payable e7's)C>/'  
  85 2205 预收账款 item received in advance 8vO;IK]9b^  
  86 2211 应付职工薪酬 employee pay payable #ZF>WoC@e?  
  87 2221 应交税费 tax payable 9RB`$5F ;  
  88 2231 应付股利 dividend payable z1}1*F"  
  89 2232 应付利息 interest payable :B+Rg cqi  
  90 2241 其他应付款 other account payable l<n5gfJ  
  97 2401 预提费用 withholding expenses \AHY[WKx  
  98 2411 预计负债 estimated liabilities qhN[Dj(d  
  99 2501 递延收益 deferred income 6mAB(X^+  
  100 2601 长期借款 money borrowed for long term ?to1rFrU  
  101 2602 长期债券 long-term bond }Qb';-+;d  
  106 2801 长期应付款 long-term account payable 9 c6'  
  107 2802 未确认融资费用 unacknowledged financial charges @bY?$fj_u  
  108 2811 专项应付款 special accounts payable $ {@q?iol  
  109 2901 递延所得税负债 deferred income tax liabilities tU(y~)]  
  三、共同类 E{I) ]h  
  112 3101 衍生工具 derivative tool t,1in4sN  
  113 3201 套期工具 arbitrage tool e|~C?Ow'J  
  114 3202 被套期项目 arbitrage project B MY>a  
  四、所有者权益类 k~R{Y~W!!  
  115 4001 实收资本 paid-up capital (>mi!:  
  116 4002 资本公积 contributed surplus 44Q9* ."  
  117 4101 盈余公积 earned surplus 3)xbnRk  
  119 4103 本年利润 profit for the current year +q l  
  120 4104 利润分配 allocation of profits y]<#%F h  
  121 4201 库存股 treasury stock yqYhe-"  
  五、成本类 =9fEv,Jk  
  122 5001 生产成本 production cost lD-V9   
  123 5101 制造费用 cost of production 7|K3WuLL  
  124 5201 劳务成本 service cost A1=_nt)5  
  125 5301 研发支出 research and development expenditures /=q.tDH=I  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor "0b?+ 3_{G  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor @+$cZ3,  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor JxnuGkE0[#  
  六、损益类 D{Oq\*  
  129 6001 主营业务收入 main business income w LpkUa  
  130 6011 利息收入 金融共用​ interest income financial sharing  >6IXuq  
  135 6051 其他业务收入 other business income !5 ? m  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance /%5_~Jkr,  
  137 6101 公允价值变动损益 sound value flexible loss and profit %N>\:8 5?  
  138 6111 投资收益 income on investment 64h_1,U  
  142 6301 营业外收入 nonrevenue receipt Q:pzL "bT  
  143 6401 主营业务成本 main business cost 2+,5p  
  144 6402 其他业务支出 other business expense &;E d*OJ  
  145 6405 营业税金及附加 business tariff and annex @W#fui<<}Y  
  146 6411 利息支出 金融共用 interest expense financial sharing mF}c-  D  
  155 6601 销售费用 marketing cost F. }l(KuJ  
  156 6602 管理费用 managing cost cxY$LY!zX  
  157 6603 财务费用 financial cost n}0za#G  
  158 6604 勘探费用 exploration expense amMjuyW  
  159 6701 资产减值损失 loss from asset devaluation Q js2hj-$  
  160 6711 营业外支出 nonoperating expense ob)Q,;8R  
  161 6801 所得税 income tax Q H4k!^  
  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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