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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 B) dG:~  
  1 1001 库存现金 cash on hand 8= g~+<A  
  2 1002 银行存款 bank deposit & s:\t L  
  5 1015 其他货币资金 other monetary capital 4P#4R B  
  9 1101 交易性金融资产 transaction monetary assets #];ulDq  
  11 1121 应收票据 notes receivable 8T Tj<T!N  
  12 1122 应收账款 Account receivable g@Rs.Zq  
  13 1123 预付账款 account prepaid !=u=P9I  
  14 1131 应收股利 dividend receivable zT93Sb  
  15 1132 应收利息 accrued interest receivable 8EBd`kiq  
  21 1231 其他应收款 accounts receivable-others HmHM#~5(`  
  22 1241 坏账准备 had debts reserve gLK0L%"5  
  28 1401 材料采购 procurement of materials U U#tm  
  29 1402 在途物资 materials in transit #+$ PD`j  
  30 1403 原材料 raw materials ,V{Bpr  
  32 1406 库存商品 commodity stocks +x<OyjY5?]  
  33 1407 发出商品 goods in transit pwV~[+SS_  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles m[BpV.s  
  42 1461 存货跌价准备 reserve against stock price declining E%a&6W  
  43 1501 待摊费用 fees to be apportioned 5f2=`C0_  
  45 1521 持有至到期投资 hold investment due 7\gu; [n  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve x{/-&`F  
  47 1523 可供出售金融资产 financial assets available for sale &kT!GU^n  
  48 1524 长期股权投资 long-term stock ownership investment .kJu17!  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve OjrZ6  
  50 1526 投资性房地产 investment real eastate *w/N>:V0p  
  51 1531 长期应收款 long-term account receivable Bm<tCN-4  
  52 1541 未实现融资收益 unrealized financing income r,Msg&rT  
  54 1601 固定资产 permanent assets 9WV8ZP  
  55 1602 累计折旧 accumulated depreciation 8~g~X Ul  
  56 1603 固定资产减值准备permanent assets reduction reserve a %?v/Ku  
  57 1604 在建工程 construction in process 6P)DM  
  58 1605 工程物资 engineer material *^CN2t m  
  59 1606 固定资产清理 disposal of fixed assets X1BqN+=@9  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing N2lz {  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing b`f6(6  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture md|I?vk  
  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 12: Q`   
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture OF:0jOW  
  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 +]0hSpZ"p  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 'ITZz n*  
  67 1701 无形资产 intangible assets YdUcO.V  
  68 1702 累计摊销 accumulated amortization wNUcL*n  
  69 1703 无形资产减值准备 intangible assets reduction reserve BgY|v [M&  
  70 1711 商誉 business reputation XinKG< 3!  
  71 1801 长期待摊费用 long-term deferred expenses 9E|QPT  
  72 1811 递延所得税资产 deferred income tax assets LLMGs: [  
  73 1901 待处理财产损溢 waiting assets profit and loss nP|ah~ q  
  二、负债类 debt group -lXQQ#V -  
  74 2001 短期借款 short-term loan _,I~1"  
  81 2101 交易性金融负债 transaction financial liabilities 2EO9IxIf  
  83 2201 应付票据 notes payable zvfdfQ-i  
  84 2202 应付账款 account payable g4;|uK;  
  85 2205 预收账款 item received in advance /UaQ 2h\  
  86 2211 应付职工薪酬 employee pay payable j)Z0K$z=  
  87 2221 应交税费 tax payable qL w^Qxo  
  88 2231 应付股利 dividend payable K <WowU  
  89 2232 应付利息 interest payable Cv p#=x0  
  90 2241 其他应付款 other account payable Yq:/dpA_  
  97 2401 预提费用 withholding expenses /q/^B> ]  
  98 2411 预计负债 estimated liabilities z]=Ks_7  
  99 2501 递延收益 deferred income kV3LFPf>0  
  100 2601 长期借款 money borrowed for long term #jO2Zu2`}  
  101 2602 长期债券 long-term bond -O?A"  
  106 2801 长期应付款 long-term account payable aJc>"#+ o  
  107 2802 未确认融资费用 unacknowledged financial charges O"_QDl<ya  
  108 2811 专项应付款 special accounts payable (&, E}{p9  
  109 2901 递延所得税负债 deferred income tax liabilities V9%9nR!'  
  三、共同类 $"#M:V @  
  112 3101 衍生工具 derivative tool XjYMp3  
  113 3201 套期工具 arbitrage tool "cbJ{ G1pk  
  114 3202 被套期项目 arbitrage project D%=&euB  
  四、所有者权益类 F)19cKx7  
  115 4001 实收资本 paid-up capital Zjs,R{  
  116 4002 资本公积 contributed surplus oeI[x  
  117 4101 盈余公积 earned surplus )0Vj\>  
  119 4103 本年利润 profit for the current year YF%]%^n  
  120 4104 利润分配 allocation of profits 8 -w|~y';  
  121 4201 库存股 treasury stock W>'gG}.  
  五、成本类 uVXn/B  
  122 5001 生产成本 production cost w2^ s}NO  
  123 5101 制造费用 cost of production ^{NN-  
  124 5201 劳务成本 service cost {3!A \OR  
  125 5301 研发支出 research and development expenditures W!TT fj   
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ]eTp?q%0  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor A}3E)Qo=G  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Upm#:i|"  
  六、损益类 `[ZA#8Ma  
  129 6001 主营业务收入 main business income V=+p8nE0  
  130 6011 利息收入 金融共用​ interest income financial sharing CM `Q((  
  135 6051 其他业务收入 other business income ' |M} 3sL  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance FtWO[*#  
  137 6101 公允价值变动损益 sound value flexible loss and profit F'_z$,X6  
  138 6111 投资收益 income on investment e`5:46k|  
  142 6301 营业外收入 nonrevenue receipt U)3?&9H  
  143 6401 主营业务成本 main business cost a &`^M  
  144 6402 其他业务支出 other business expense NCm=l  
  145 6405 营业税金及附加 business tariff and annex 4&6cDig7*2  
  146 6411 利息支出 金融共用 interest expense financial sharing 1o)<23q`)  
  155 6601 销售费用 marketing cost z3w;W{2Q;V  
  156 6602 管理费用 managing cost [y<s]C6E  
  157 6603 财务费用 financial cost ]0{,P !  
  158 6604 勘探费用 exploration expense G)""^YB-  
  159 6701 资产减值损失 loss from asset devaluation 8"u.GL.  
  160 6711 营业外支出 nonoperating expense 4dh> B>Q  
  161 6801 所得税 income tax kC'm |Y@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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