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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
a 3b/e8c  
  一、资产类 }Qc@m9;bH  
  1 1001 库存现金 cash on hand w%VU/6~  
  2 1002 银行存款 bank deposit Z!#!Gu*V  
  5 1015 其他货币资金 other monetary capital 1N^[.=  
  9 1101 交易性金融资产 transaction monetary assets kg~mgMR+w  
  11 1121 应收票据 notes receivable `*["UER  
  12 1122 应收账款 Account receivable dh*ZKI^@(  
  13 1123 预付账款 account prepaid yw[g!W  
  14 1131 应收股利 dividend receivable wd^':  
  15 1132 应收利息 accrued interest receivable  ZrxD`1L  
  21 1231 其他应收款 accounts receivable-others _AYK435>N  
  22 1241 坏账准备 had debts reserve P *Uwg&Qz)  
  28 1401 材料采购 procurement of materials ;| 5F[  
  29 1402 在途物资 materials in transit ,I$`-$_'  
  30 1403 原材料 raw materials }DE g-j,F  
  32 1406 库存商品 commodity stocks Xe'x[(l  
  33 1407 发出商品 goods in transit mpEK (p  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles SSg8}m5)Q  
  42 1461 存货跌价准备 reserve against stock price declining Ae^~Cz1qz  
  43 1501 待摊费用 fees to be apportioned yZ(zdM\/sL  
  45 1521 持有至到期投资 hold investment due -M~:lK]n   
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve d(x\^z  
  47 1523 可供出售金融资产 financial assets available for sale A*R^n}sh  
  48 1524 长期股权投资 long-term stock ownership investment uk]$#TV*q>  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve He/8=$c%  
  50 1526 投资性房地产 investment real eastate hh)`645=x  
  51 1531 长期应收款 long-term account receivable cAqLE\h  
  52 1541 未实现融资收益 unrealized financing income {G0T$,'DR  
  54 1601 固定资产 permanent assets PbgP\JeX  
  55 1602 累计折旧 accumulated depreciation `$<.pOm  
  56 1603 固定资产减值准备permanent assets reduction reserve [M}{G5U.  
  57 1604 在建工程 construction in process ]z;I _-  
  58 1605 工程物资 engineer material ?.-wnz  
  59 1606 固定资产清理 disposal of fixed assets o>i4CCU+  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing /cdC'g  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing R)( T^V`{  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture kT66;Y[  
  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 m6K}|j  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Bz-c$me1  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation F>6|3bOR  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation b-?gw64#  
  67 1701 无形资产 intangible assets GPv1fearl  
  68 1702 累计摊销 accumulated amortization T|op$ s|  
  69 1703 无形资产减值准备 intangible assets reduction reserve T_ <@..C  
  70 1711 商誉 business reputation @#>rYAb8,  
  71 1801 长期待摊费用 long-term deferred expenses oUr66a/[U  
  72 1811 递延所得税资产 deferred income tax assets AW'0,b`v  
  73 1901 待处理财产损溢 waiting assets profit and loss ]BZA:dd.G  
  二、负债类 debt group .x.]`b(  
  74 2001 短期借款 short-term loan xY8$I6  
  81 2101 交易性金融负债 transaction financial liabilities T#Z^s~7&I  
  83 2201 应付票据 notes payable {n.PF8A5X  
  84 2202 应付账款 account payable 8.=BaNU  
  85 2205 预收账款 item received in advance |?xN\O^#}  
  86 2211 应付职工薪酬 employee pay payable Zw9FJ/Zn@  
  87 2221 应交税费 tax payable SrJGTuXg  
  88 2231 应付股利 dividend payable cN6 X#D  
  89 2232 应付利息 interest payable uc\Kg 1{  
  90 2241 其他应付款 other account payable KYhwOGN  
  97 2401 预提费用 withholding expenses CL;}IBd a  
  98 2411 预计负债 estimated liabilities ^_W#+>&--  
  99 2501 递延收益 deferred income "ycJ:Xv49  
  100 2601 长期借款 money borrowed for long term @4#c&h 3  
  101 2602 长期债券 long-term bond }W8;=$jr  
  106 2801 长期应付款 long-term account payable )}(^, Fo c  
  107 2802 未确认融资费用 unacknowledged financial charges .},'~NM]  
  108 2811 专项应付款 special accounts payable su( 1<S}  
  109 2901 递延所得税负债 deferred income tax liabilities >J?fl8  
  三、共同类 2tEkj=fA-  
  112 3101 衍生工具 derivative tool EU;9 *W<  
  113 3201 套期工具 arbitrage tool Fb>?1i`RN  
  114 3202 被套期项目 arbitrage project $G+@_'  
  四、所有者权益类 nEy&>z  
  115 4001 实收资本 paid-up capital n\D&!y[]F  
  116 4002 资本公积 contributed surplus e}7lBLK]*  
  117 4101 盈余公积 earned surplus 'ya{9EdlT  
  119 4103 本年利润 profit for the current year @%uUiP0  
  120 4104 利润分配 allocation of profits (gU!=F?#m  
  121 4201 库存股 treasury stock S L j!v&'  
  五、成本类 $6 9&O  
  122 5001 生产成本 production cost Y('#jU  
  123 5101 制造费用 cost of production ]^7@}Ce_  
  124 5201 劳务成本 service cost 9>/4W.  
  125 5301 研发支出 research and development expenditures  `25yE/  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor MrFQ5:=  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor }C?'BRX  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor OLGE!&!>  
  六、损益类 uyWunpT  
  129 6001 主营业务收入 main business income O+]ZyHnB  
  130 6011 利息收入 金融共用​ interest income financial sharing #A/  
  135 6051 其他业务收入 other business income sb*G!8j  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance *n ]GsOOn  
  137 6101 公允价值变动损益 sound value flexible loss and profit CwzZ8.o$i  
  138 6111 投资收益 income on investment :\c ^*K(9  
  142 6301 营业外收入 nonrevenue receipt LA5(sp@O  
  143 6401 主营业务成本 main business cost #q$HQ&k  
  144 6402 其他业务支出 other business expense ED( Sg  
  145 6405 营业税金及附加 business tariff and annex 1(R}tRR7R  
  146 6411 利息支出 金融共用 interest expense financial sharing f~R(D0@  
  155 6601 销售费用 marketing cost tSUEZ62EY  
  156 6602 管理费用 managing cost ^ VyKd  
  157 6603 财务费用 financial cost 7Q9 w?y~c  
  158 6604 勘探费用 exploration expense 7S :\"A7  
  159 6701 资产减值损失 loss from asset devaluation ,/2Vt/lt  
  160 6711 营业外支出 nonoperating expense MJO-q $)c  
  161 6801 所得税 income tax #gN&lY:CFn  
  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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