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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
>v k?wY^f  
  一、资产类 kOLS<>.  
  1 1001 库存现金 cash on hand Yvxp(  
  2 1002 银行存款 bank deposit 1+NmiGKg  
  5 1015 其他货币资金 other monetary capital fudLm  
  9 1101 交易性金融资产 transaction monetary assets E?^A+)<"  
  11 1121 应收票据 notes receivable ~\~XD+jy"  
  12 1122 应收账款 Account receivable %q5iy0~P  
  13 1123 预付账款 account prepaid //H3{^{  
  14 1131 应收股利 dividend receivable D OGg=`XK1  
  15 1132 应收利息 accrued interest receivable #7dM %   
  21 1231 其他应收款 accounts receivable-others * ~4m!U_s  
  22 1241 坏账准备 had debts reserve >a5avSn  
  28 1401 材料采购 procurement of materials [0-zJy|,  
  29 1402 在途物资 materials in transit Dwi[aC+k  
  30 1403 原材料 raw materials d){Al(/  
  32 1406 库存商品 commodity stocks -nKBSl s  
  33 1407 发出商品 goods in transit u9^ R ?y  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles K)n0? Q_>  
  42 1461 存货跌价准备 reserve against stock price declining $C?G7Vs  
  43 1501 待摊费用 fees to be apportioned ~zA{=|I2  
  45 1521 持有至到期投资 hold investment due :O{oVR  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve %Q[+bN[/  
  47 1523 可供出售金融资产 financial assets available for sale Gj(UA1~1  
  48 1524 长期股权投资 long-term stock ownership investment D[iIj_CKQ  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve lITZ|u  
  50 1526 投资性房地产 investment real eastate "K*+8 IO2  
  51 1531 长期应收款 long-term account receivable C%+>uzVIw  
  52 1541 未实现融资收益 unrealized financing income wfc[B;K\  
  54 1601 固定资产 permanent assets x1ID6kI[{*  
  55 1602 累计折旧 accumulated depreciation Le':b2o  
  56 1603 固定资产减值准备permanent assets reduction reserve 9,;+B8-A  
  57 1604 在建工程 construction in process TAn.5 wH9t  
  58 1605 工程物资 engineer material ; r XhK$  
  59 1606 固定资产清理 disposal of fixed assets Y2Y!^A89  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing >5!/&D.q  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing _ Oe|ZQ  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture BA+:}81&<q  
  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 r]vD]  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Q`X5W  
  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 ,*$/2nB^  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation S.Fip _  
  67 1701 无形资产 intangible assets 5`3f"(ay/  
  68 1702 累计摊销 accumulated amortization 8!AMRE  
  69 1703 无形资产减值准备 intangible assets reduction reserve fMFlY%@t  
  70 1711 商誉 business reputation P$ |DiiH  
  71 1801 长期待摊费用 long-term deferred expenses ,.+"10=N.  
  72 1811 递延所得税资产 deferred income tax assets .DkDMg1US  
  73 1901 待处理财产损溢 waiting assets profit and loss 4$+9k;m'  
  二、负债类 debt group ,As78^E{  
  74 2001 短期借款 short-term loan 4)3!n*I  
  81 2101 交易性金融负债 transaction financial liabilities Y; eJo  
  83 2201 应付票据 notes payable B<Ynx_ 95  
  84 2202 应付账款 account payable 2)^[SpZ  
  85 2205 预收账款 item received in advance 7l})`> k  
  86 2211 应付职工薪酬 employee pay payable i#~1|2  
  87 2221 应交税费 tax payable OWK)4[HY(  
  88 2231 应付股利 dividend payable $PQlaivA  
  89 2232 应付利息 interest payable 8c'0"G@S  
  90 2241 其他应付款 other account payable vAE?^*F  
  97 2401 预提费用 withholding expenses f-tV8  
  98 2411 预计负债 estimated liabilities zA/W+j$:  
  99 2501 递延收益 deferred income IK6XJsz$J  
  100 2601 长期借款 money borrowed for long term "lf_`4  
  101 2602 长期债券 long-term bond \[+\JWJj  
  106 2801 长期应付款 long-term account payable ~;;_POm  
  107 2802 未确认融资费用 unacknowledged financial charges ka&-tGg  
  108 2811 专项应付款 special accounts payable \g}FoN&  
  109 2901 递延所得税负债 deferred income tax liabilities Fq5);sX=  
  三、共同类 ;v6e2NacM'  
  112 3101 衍生工具 derivative tool NW9k.D%  
  113 3201 套期工具 arbitrage tool V6d*O`  
  114 3202 被套期项目 arbitrage project 6zL z<p?  
  四、所有者权益类 <>JDA(F"  
  115 4001 实收资本 paid-up capital t747SZWgB  
  116 4002 资本公积 contributed surplus j1>77C3  
  117 4101 盈余公积 earned surplus B!le=V,@,  
  119 4103 本年利润 profit for the current year 7}r!%<^  
  120 4104 利润分配 allocation of profits w I@ lO\  
  121 4201 库存股 treasury stock FJ}QKDQW=  
  五、成本类 XY| -qd}A  
  122 5001 生产成本 production cost f41!+W=  
  123 5101 制造费用 cost of production ]~(Ipz2NP  
  124 5201 劳务成本 service cost ^aZ Wu|p  
  125 5301 研发支出 research and development expenditures V]PTAhc  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ?#kI9n<O  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor m[{*an\  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor &fj&UBA  
  六、损益类 d~| qx  
  129 6001 主营业务收入 main business income I01On>"@7  
  130 6011 利息收入 金融共用​ interest income financial sharing %'* |N [  
  135 6051 其他业务收入 other business income DoPm{055J  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance F,O+axO ja  
  137 6101 公允价值变动损益 sound value flexible loss and profit  aG\m 3r  
  138 6111 投资收益 income on investment 5Kv=;o=U  
  142 6301 营业外收入 nonrevenue receipt SAG) vmm  
  143 6401 主营业务成本 main business cost RkLH}`#  
  144 6402 其他业务支出 other business expense X5U!25d]  
  145 6405 营业税金及附加 business tariff and annex cx2s|@u0  
  146 6411 利息支出 金融共用 interest expense financial sharing z6G^BaT'  
  155 6601 销售费用 marketing cost X2i<2N*@  
  156 6602 管理费用 managing cost eOn,`B1  
  157 6603 财务费用 financial cost (p14{  
  158 6604 勘探费用 exploration expense O|j5ulO}&"  
  159 6701 资产减值损失 loss from asset devaluation =10t3nA1$  
  160 6711 营业外支出 nonoperating expense =-`+4zB\  
  161 6801 所得税 income tax 66'TdF]"  
  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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