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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 qxW^\u!<  
  1 1001 库存现金 cash on hand C3>`e3v  
  2 1002 银行存款 bank deposit oZSPdk  
  5 1015 其他货币资金 other monetary capital 7ajkp+E6  
  9 1101 交易性金融资产 transaction monetary assets S<bsrS*$  
  11 1121 应收票据 notes receivable 8-cCWo c  
  12 1122 应收账款 Account receivable ?'I pR  
  13 1123 预付账款 account prepaid ^7>k:|7-t  
  14 1131 应收股利 dividend receivable 4%9 +="  
  15 1132 应收利息 accrued interest receivable >0Gdxj]\  
  21 1231 其他应收款 accounts receivable-others \4 5%K|  
  22 1241 坏账准备 had debts reserve qGrUS_~q*  
  28 1401 材料采购 procurement of materials 9qXKHro  
  29 1402 在途物资 materials in transit 2~(\d\k  
  30 1403 原材料 raw materials +(l(|lQy$  
  32 1406 库存商品 commodity stocks AIX?840V  
  33 1407 发出商品 goods in transit &h _do8R  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles [) S&PK  
  42 1461 存货跌价准备 reserve against stock price declining 7IUu] Fi  
  43 1501 待摊费用 fees to be apportioned .tH[A[/1 a  
  45 1521 持有至到期投资 hold investment due {]V+C=`  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve g \ q*,1  
  47 1523 可供出售金融资产 financial assets available for sale UK!PMkX  
  48 1524 长期股权投资 long-term stock ownership investment # )]L3H<  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 7;x}W-`iF  
  50 1526 投资性房地产 investment real eastate W_%@nm\y  
  51 1531 长期应收款 long-term account receivable gUtxyW  
  52 1541 未实现融资收益 unrealized financing income ,ctm;T1H+  
  54 1601 固定资产 permanent assets vS'l@` Eg]  
  55 1602 累计折旧 accumulated depreciation Cr#Z.  
  56 1603 固定资产减值准备permanent assets reduction reserve Ia!B8$$'RP  
  57 1604 在建工程 construction in process ^DH*\ee  
  58 1605 工程物资 engineer material vn Ol-`Z ~  
  59 1606 固定资产清理 disposal of fixed assets 4<(U/58a*  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 3:~ *cU  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing h}SP`  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture x}B_;&>&"_  
  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 3L1MMUACL  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture %|\Af>o4d  
  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 5eJMu=UpR  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation [ 30ta<-  
  67 1701 无形资产 intangible assets 9XEP:}5,  
  68 1702 累计摊销 accumulated amortization u-%|ZSg  
  69 1703 无形资产减值准备 intangible assets reduction reserve PRQEk.C  
  70 1711 商誉 business reputation U+2U#v=<  
  71 1801 长期待摊费用 long-term deferred expenses [oS4W P  
  72 1811 递延所得税资产 deferred income tax assets dJ&f +  
  73 1901 待处理财产损溢 waiting assets profit and loss _KZ&/  
  二、负债类 debt group HBp$   
  74 2001 短期借款 short-term loan +u\kTn  
  81 2101 交易性金融负债 transaction financial liabilities w+W! dM  
  83 2201 应付票据 notes payable PqVz ^(Wz  
  84 2202 应付账款 account payable lNs;-`I~  
  85 2205 预收账款 item received in advance fs,]%g^  
  86 2211 应付职工薪酬 employee pay payable D8*t zu-  
  87 2221 应交税费 tax payable {;-wXzv`  
  88 2231 应付股利 dividend payable }{y(&Oy3Y  
  89 2232 应付利息 interest payable kX)QHNzP  
  90 2241 其他应付款 other account payable 'Tbdo >y  
  97 2401 预提费用 withholding expenses %=[xc?  
  98 2411 预计负债 estimated liabilities =%Z5"];  
  99 2501 递延收益 deferred income Zc|V7 +Yx  
  100 2601 长期借款 money borrowed for long term ]21`x  
  101 2602 长期债券 long-term bond !LAC_ b  
  106 2801 长期应付款 long-term account payable 7Adg;  
  107 2802 未确认融资费用 unacknowledged financial charges "%E<%g  
  108 2811 专项应付款 special accounts payable KMll8X  
  109 2901 递延所得税负债 deferred income tax liabilities MR3\7D+9y  
  三、共同类 7GG:1:2+>  
  112 3101 衍生工具 derivative tool Q@0Zh, l  
  113 3201 套期工具 arbitrage tool Xt9vTCox  
  114 3202 被套期项目 arbitrage project >_'0 s  
  四、所有者权益类 wS+ekt5  
  115 4001 实收资本 paid-up capital tQWjNP~  
  116 4002 资本公积 contributed surplus %yPjPUHy  
  117 4101 盈余公积 earned surplus YU,fx<c  
  119 4103 本年利润 profit for the current year KJP}0|[  
  120 4104 利润分配 allocation of profits {v>8Kp7_R  
  121 4201 库存股 treasury stock g)L< xN8  
  五、成本类 {baG2Fe1`b  
  122 5001 生产成本 production cost Kv ~'*A)d  
  123 5101 制造费用 cost of production U ljWBd  
  124 5201 劳务成本 service cost t TE]j-uT  
  125 5301 研发支出 research and development expenditures M'|?* aNK  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 20Z=_},  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 4H*M^?h\#  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ?"-1QG  
  六、损益类 8.ej65r*   
  129 6001 主营业务收入 main business income 7#+>1 "\  
  130 6011 利息收入 金融共用​ interest income financial sharing 1uco{JX<S  
  135 6051 其他业务收入 other business income ifI0s)Pn  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance AkAQ%)6qV  
  137 6101 公允价值变动损益 sound value flexible loss and profit 0`KR8# A@  
  138 6111 投资收益 income on investment ^ /ZNdwx  
  142 6301 营业外收入 nonrevenue receipt MN^d 28^/  
  143 6401 主营业务成本 main business cost ~+S,`8-P  
  144 6402 其他业务支出 other business expense 1A}#j  
  145 6405 营业税金及附加 business tariff and annex >J) 9&?  
  146 6411 利息支出 金融共用 interest expense financial sharing ^I:f4RWo  
  155 6601 销售费用 marketing cost r)|6H"n#]S  
  156 6602 管理费用 managing cost )<(3 .M  
  157 6603 财务费用 financial cost 3Pgld*i7  
  158 6604 勘探费用 exploration expense WX4 f3Um  
  159 6701 资产减值损失 loss from asset devaluation XIBm8IkF  
  160 6711 营业外支出 nonoperating expense 9Yhl q$;g  
  161 6801 所得税 income tax wK!7mZ  
  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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