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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
+zN-!5x  
  一、资产类  #4NaL  
  1 1001 库存现金 cash on hand  `,*3[  
  2 1002 银行存款 bank deposit F@j Z ho  
  5 1015 其他货币资金 other monetary capital fCn^=8KOZ  
  9 1101 交易性金融资产 transaction monetary assets ha<[b ue  
  11 1121 应收票据 notes receivable e;q!6%  
  12 1122 应收账款 Account receivable wo{gG?B  
  13 1123 预付账款 account prepaid z=\&i\>;Z+  
  14 1131 应收股利 dividend receivable %)8}X>xq  
  15 1132 应收利息 accrued interest receivable Q~]uC2Mw  
  21 1231 其他应收款 accounts receivable-others c9 eM/*:  
  22 1241 坏账准备 had debts reserve Xf]d. :  
  28 1401 材料采购 procurement of materials =%K;X\NB  
  29 1402 在途物资 materials in transit oG?Xk%7&\  
  30 1403 原材料 raw materials 9!\B6=r y4  
  32 1406 库存商品 commodity stocks SYJD?&C;  
  33 1407 发出商品 goods in transit #$07:UJ  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles A2Ed0|By  
  42 1461 存货跌价准备 reserve against stock price declining 3BJ0S.TF  
  43 1501 待摊费用 fees to be apportioned (*'f+R`$  
  45 1521 持有至到期投资 hold investment due *I.f1lz%*  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve WIxy}3_to  
  47 1523 可供出售金融资产 financial assets available for sale N/2 T[s_&  
  48 1524 长期股权投资 long-term stock ownership investment xwq (N_  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ] y '>=a|T  
  50 1526 投资性房地产 investment real eastate b94DJzL1z  
  51 1531 长期应收款 long-term account receivable $szqy?i 0?  
  52 1541 未实现融资收益 unrealized financing income 3z?> j]  
  54 1601 固定资产 permanent assets :Yh+>c}N  
  55 1602 累计折旧 accumulated depreciation L|xbR#v  
  56 1603 固定资产减值准备permanent assets reduction reserve -<!NXm|kvz  
  57 1604 在建工程 construction in process YnAm{YyI  
  58 1605 工程物资 engineer material J/aC}}5D  
  59 1606 固定资产清理 disposal of fixed assets 8qT ys8  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing %s|Ely)  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing \'D0'\:vz  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture @o _}g !9=  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture HyZqUb Ha  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture /nNN,hz  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation k$R-#f;  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation >*_$]E  
  67 1701 无形资产 intangible assets ,m:.-iy?  
  68 1702 累计摊销 accumulated amortization a~}OZ&PG  
  69 1703 无形资产减值准备 intangible assets reduction reserve 0R'?~`aTt  
  70 1711 商誉 business reputation ;:g@zAV  
  71 1801 长期待摊费用 long-term deferred expenses I d .nu/  
  72 1811 递延所得税资产 deferred income tax assets Yujiqi]J;  
  73 1901 待处理财产损溢 waiting assets profit and loss ChPmX+.i_  
  二、负债类 debt group .}TZxla0Zr  
  74 2001 短期借款 short-term loan WlC:l  
  81 2101 交易性金融负债 transaction financial liabilities u0c1:Uv#~e  
  83 2201 应付票据 notes payable  w``ST  
  84 2202 应付账款 account payable 6Y?|w3f   
  85 2205 预收账款 item received in advance ~KX/ Ai  
  86 2211 应付职工薪酬 employee pay payable 'XjZ_ng  
  87 2221 应交税费 tax payable Ma Qqs=  
  88 2231 应付股利 dividend payable P* BmHz4KL  
  89 2232 应付利息 interest payable {qJ1ko)$  
  90 2241 其他应付款 other account payable ag[wdoj  
  97 2401 预提费用 withholding expenses K;H&n1  
  98 2411 预计负债 estimated liabilities R"t,xM  
  99 2501 递延收益 deferred income 1 bU,$4  
  100 2601 长期借款 money borrowed for long term @,my7?::oM  
  101 2602 长期债券 long-term bond 'yEHI  
  106 2801 长期应付款 long-term account payable j-}O0~Jz  
  107 2802 未确认融资费用 unacknowledged financial charges plstZ,#j  
  108 2811 专项应付款 special accounts payable eJX9_6m-  
  109 2901 递延所得税负债 deferred income tax liabilities >jLY"  
  三、共同类 /%1ON9o>  
  112 3101 衍生工具 derivative tool Vv=. -&'  
  113 3201 套期工具 arbitrage tool R.1.)P[  
  114 3202 被套期项目 arbitrage project %pL''R9VF  
  四、所有者权益类 Q\7h`d%)  
  115 4001 实收资本 paid-up capital #r\4sVg  
  116 4002 资本公积 contributed surplus #f]SK[nR  
  117 4101 盈余公积 earned surplus 16(QR-  
  119 4103 本年利润 profit for the current year "`e{/7I  
  120 4104 利润分配 allocation of profits 6 V=9M:  
  121 4201 库存股 treasury stock s*]}QmRpr  
  五、成本类 qqY"*uJ'  
  122 5001 生产成本 production cost !?h;wR  
  123 5101 制造费用 cost of production ^k">A:E2  
  124 5201 劳务成本 service cost 3bH'H*2  
  125 5301 研发支出 research and development expenditures Y\8)OBZ  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor =X:Y,?  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor xY(*.T 9K  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor dkTX  
  六、损益类 +\ .Lp 5  
  129 6001 主营业务收入 main business income nmKp[-5  
  130 6011 利息收入 金融共用​ interest income financial sharing GGs}i1m  
  135 6051 其他业务收入 other business income r[iflBP  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance h3 }OX{k  
  137 6101 公允价值变动损益 sound value flexible loss and profit MAPGJ"?  
  138 6111 投资收益 income on investment c`w}|d]mC  
  142 6301 营业外收入 nonrevenue receipt m&&m,6` `P  
  143 6401 主营业务成本 main business cost yN(%-u"  
  144 6402 其他业务支出 other business expense -x`@6  
  145 6405 营业税金及附加 business tariff and annex ;iL#7NG-R  
  146 6411 利息支出 金融共用 interest expense financial sharing =GMkR+<)  
  155 6601 销售费用 marketing cost v`Oc,  
  156 6602 管理费用 managing cost -k e's  
  157 6603 财务费用 financial cost >_T-u<E  
  158 6604 勘探费用 exploration expense )1`0PJoHE  
  159 6701 资产减值损失 loss from asset devaluation T+H!_ky`A  
  160 6711 营业外支出 nonoperating expense #c.K/&Gc7j  
  161 6801 所得税 income tax g (CI;f}y  
  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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