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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 $?dutbE  
  1 1001 库存现金 cash on hand DtOL=m]s  
  2 1002 银行存款 bank deposit .Eg[[K_iD  
  5 1015 其他货币资金 other monetary capital M|\C@,F]8  
  9 1101 交易性金融资产 transaction monetary assets (7?jjH^4  
  11 1121 应收票据 notes receivable g/jlG%kI}  
  12 1122 应收账款 Account receivable mqKr+  
  13 1123 预付账款 account prepaid FW,@.CX  
  14 1131 应收股利 dividend receivable eh r,+GX  
  15 1132 应收利息 accrued interest receivable p'YNj3&u  
  21 1231 其他应收款 accounts receivable-others p WLFJH}N  
  22 1241 坏账准备 had debts reserve }8?1)l  
  28 1401 材料采购 procurement of materials [LrA_ N  
  29 1402 在途物资 materials in transit 50Y^##]&  
  30 1403 原材料 raw materials \"AzT{l!;  
  32 1406 库存商品 commodity stocks cP &XkAQ  
  33 1407 发出商品 goods in transit u{(-`Al}L  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ="AJ &BqHd  
  42 1461 存货跌价准备 reserve against stock price declining &dvL`  
  43 1501 待摊费用 fees to be apportioned `'}c- Q  
  45 1521 持有至到期投资 hold investment due 1x t N3{c  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve sA[eKQjaD  
  47 1523 可供出售金融资产 financial assets available for sale [cvtF(,  
  48 1524 长期股权投资 long-term stock ownership investment [;qZu`n>  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve %N0cp@Vz  
  50 1526 投资性房地产 investment real eastate }q<%![%  
  51 1531 长期应收款 long-term account receivable "%fvA;  
  52 1541 未实现融资收益 unrealized financing income k5TPzm=y{  
  54 1601 固定资产 permanent assets 8[mj*^P  
  55 1602 累计折旧 accumulated depreciation q?2kD"%$  
  56 1603 固定资产减值准备permanent assets reduction reserve g9oY K  
  57 1604 在建工程 construction in process (Gpk;DD  
  58 1605 工程物资 engineer material <o.?T*Q9  
  59 1606 固定资产清理 disposal of fixed assets Sp^jC Xu  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing t*cVDA&K  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing nk-V{']  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture )1 =|\  
  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 0 |Y'@&  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Gw0MDV&[  
  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 ;'xd8Jf  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 7(1UXtT  
  67 1701 无形资产 intangible assets BuIly&qbm<  
  68 1702 累计摊销 accumulated amortization {ZrB,yK  
  69 1703 无形资产减值准备 intangible assets reduction reserve T v`-h  
  70 1711 商誉 business reputation #+ 6t|  
  71 1801 长期待摊费用 long-term deferred expenses Oa #m}b  
  72 1811 递延所得税资产 deferred income tax assets 'k9dN \ev  
  73 1901 待处理财产损溢 waiting assets profit and loss _M9-n  
  二、负债类 debt group 1pHt3Vc(G  
  74 2001 短期借款 short-term loan SM@RELA'Lb  
  81 2101 交易性金融负债 transaction financial liabilities 2$%E:J+2:$  
  83 2201 应付票据 notes payable PTFe>~vr*  
  84 2202 应付账款 account payable sCw X|  
  85 2205 预收账款 item received in advance 268H!'!\  
  86 2211 应付职工薪酬 employee pay payable O]N 8Q H  
  87 2221 应交税费 tax payable )3RbD#?  
  88 2231 应付股利 dividend payable -+w^"R BV  
  89 2232 应付利息 interest payable ?f ]!~  
  90 2241 其他应付款 other account payable %?~`'vY oi  
  97 2401 预提费用 withholding expenses *> f-UNV  
  98 2411 预计负债 estimated liabilities _;yi/)-2  
  99 2501 递延收益 deferred income  i%a jL  
  100 2601 长期借款 money borrowed for long term [!CIBK99  
  101 2602 长期债券 long-term bond AB1,G|L  
  106 2801 长期应付款 long-term account payable b+qdl`V d  
  107 2802 未确认融资费用 unacknowledged financial charges )i{B:w\ ^  
  108 2811 专项应付款 special accounts payable qH-':|h7  
  109 2901 递延所得税负债 deferred income tax liabilities Bk9? =  
  三、共同类 FZW:dsm  
  112 3101 衍生工具 derivative tool BO 3%p  
  113 3201 套期工具 arbitrage tool g4fe(.?c,  
  114 3202 被套期项目 arbitrage project -yH8bm'0"  
  四、所有者权益类 H^ \2,x Z  
  115 4001 实收资本 paid-up capital PK7 kpC  
  116 4002 资本公积 contributed surplus MEZc/Ru-[  
  117 4101 盈余公积 earned surplus 8>y!=+9_  
  119 4103 本年利润 profit for the current year _6 , Tb]  
  120 4104 利润分配 allocation of profits 84uHK)h<%  
  121 4201 库存股 treasury stock AyUiX2=w1  
  五、成本类 l{b*YUsz>  
  122 5001 生产成本 production cost !p#+I=  
  123 5101 制造费用 cost of production M7 Z9(3Va  
  124 5201 劳务成本 service cost :Kt'Fm,s?  
  125 5301 研发支出 research and development expenditures @p}"B9h*^  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor [~_()i=Y  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 1__Mf.A  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Q+]9Glz9  
  六、损益类 X_nxC6[m%  
  129 6001 主营业务收入 main business income )^'g2gVK+p  
  130 6011 利息收入 金融共用​ interest income financial sharing \L@DDK|"`6  
  135 6051 其他业务收入 other business income RN"O/b}qQ  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance MU/3**zoW  
  137 6101 公允价值变动损益 sound value flexible loss and profit !<P|:Oo*Dl  
  138 6111 投资收益 income on investment _~_E(rTn  
  142 6301 营业外收入 nonrevenue receipt O5?Gv??@  
  143 6401 主营业务成本 main business cost |#6))Dh  
  144 6402 其他业务支出 other business expense "\l O1D  
  145 6405 营业税金及附加 business tariff and annex Zg#VZg1 2  
  146 6411 利息支出 金融共用 interest expense financial sharing 3.^Tm+ C  
  155 6601 销售费用 marketing cost #=* y7w  
  156 6602 管理费用 managing cost ao(lj  
  157 6603 财务费用 financial cost LAT%k2%Wx  
  158 6604 勘探费用 exploration expense @&G< Np`  
  159 6701 资产减值损失 loss from asset devaluation ZSo#vQ  
  160 6711 营业外支出 nonoperating expense `43X? yQ  
  161 6801 所得税 income tax ~& ?{hd.  
  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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