论坛风格切换切换到宽版
  • 2027阅读
  • 1回复

[知识整理]新会计准则会计科目表(中英文对照) [复制链接]

上一主题 下一主题
离线小飞兔
 

发帖
1200
学分
5702
经验
1394
精华
1
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-08-05
{$S"S j  
  一、资产类 C  eEhe  
  1 1001 库存现金 cash on hand f]*;O+8$LN  
  2 1002 银行存款 bank deposit d=1\=d/K  
  5 1015 其他货币资金 other monetary capital +2[0q% i  
  9 1101 交易性金融资产 transaction monetary assets QL0q/S1*  
  11 1121 应收票据 notes receivable yLRe'5#m  
  12 1122 应收账款 Account receivable /#9 P0@Y  
  13 1123 预付账款 account prepaid g0f 4>m  
  14 1131 应收股利 dividend receivable r1~W(r.x  
  15 1132 应收利息 accrued interest receivable 0hY3vBQ!  
  21 1231 其他应收款 accounts receivable-others J;sQvPHV8  
  22 1241 坏账准备 had debts reserve (N/u@M  
  28 1401 材料采购 procurement of materials S @[]znH  
  29 1402 在途物资 materials in transit x (?Rm,  
  30 1403 原材料 raw materials $uLTYu  
  32 1406 库存商品 commodity stocks % jDH{xSMb  
  33 1407 发出商品 goods in transit 4(8c L?J`0  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ?;#Q3Y+  
  42 1461 存货跌价准备 reserve against stock price declining u ?V}pYX  
  43 1501 待摊费用 fees to be apportioned ]ty$/{hx'  
  45 1521 持有至到期投资 hold investment due C\{A|'l!x  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve rDl/R^w"  
  47 1523 可供出售金融资产 financial assets available for sale L IKuK#  
  48 1524 长期股权投资 long-term stock ownership investment :@(1~Hm  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve +*OAClt+]  
  50 1526 投资性房地产 investment real eastate 4{>r_^8  
  51 1531 长期应收款 long-term account receivable ,RV>F_  
  52 1541 未实现融资收益 unrealized financing income !S~)U{SSK  
  54 1601 固定资产 permanent assets u.E>d9  
  55 1602 累计折旧 accumulated depreciation #-%D(=&I  
  56 1603 固定资产减值准备permanent assets reduction reserve +<$(ez  
  57 1604 在建工程 construction in process N_G&nw  
  58 1605 工程物资 engineer material kNP-+o  
  59 1606 固定资产清理 disposal of fixed assets 'qVlq5.  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing #ChTel  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing IFW(nB(  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Dx\~#$S!=  
  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 U_jW5mgsG  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture hq4&<Zr(  
  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 5]mH.{$x$?  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 1G A.c:  
  67 1701 无形资产 intangible assets RZEq@q  
  68 1702 累计摊销 accumulated amortization ^/%o I;O{  
  69 1703 无形资产减值准备 intangible assets reduction reserve ]prw=rD  
  70 1711 商誉 business reputation p$F` 9_bZ  
  71 1801 长期待摊费用 long-term deferred expenses '7' 73  
  72 1811 递延所得税资产 deferred income tax assets q AVypP?J  
  73 1901 待处理财产损溢 waiting assets profit and loss \[!{tbK`2  
  二、负债类 debt group vJr,lBHEk  
  74 2001 短期借款 short-term loan  Z/Wf  
  81 2101 交易性金融负债 transaction financial liabilities N[9o6Nl|a  
  83 2201 应付票据 notes payable / 1TK+E$  
  84 2202 应付账款 account payable iwIn3R,  
  85 2205 预收账款 item received in advance ys!O"=OJ  
  86 2211 应付职工薪酬 employee pay payable ]G&[P8hz B  
  87 2221 应交税费 tax payable .|"E:qTD  
  88 2231 应付股利 dividend payable 5xT,  O  
  89 2232 应付利息 interest payable I3Co   
  90 2241 其他应付款 other account payable eG+$~\%Fub  
  97 2401 预提费用 withholding expenses %cs" PS  
  98 2411 预计负债 estimated liabilities Qraq{'3  
  99 2501 递延收益 deferred income *56j'FX  
  100 2601 长期借款 money borrowed for long term 9~^k3!>0  
  101 2602 长期债券 long-term bond Obu 6k[BE.  
  106 2801 长期应付款 long-term account payable !C4)P3k  
  107 2802 未确认融资费用 unacknowledged financial charges };r EN`L  
  108 2811 专项应付款 special accounts payable `C7pM  
  109 2901 递延所得税负债 deferred income tax liabilities J<NpA(@^  
  三、共同类 ^0"fPG`  
  112 3101 衍生工具 derivative tool Ww~C[8q  
  113 3201 套期工具 arbitrage tool lB_4jc  
  114 3202 被套期项目 arbitrage project Nnn~7  
  四、所有者权益类 5~>j98K  
  115 4001 实收资本 paid-up capital Na]ITCVR  
  116 4002 资本公积 contributed surplus @WXRZEz  
  117 4101 盈余公积 earned surplus HI1|~hOb'  
  119 4103 本年利润 profit for the current year p  Dg!Cs  
  120 4104 利润分配 allocation of profits 8/B8yY-O  
  121 4201 库存股 treasury stock EAh|$~X  
  五、成本类 s o: o b}  
  122 5001 生产成本 production cost 0(C[][a*u  
  123 5101 制造费用 cost of production c.Izm+9k  
  124 5201 劳务成本 service cost I 8 ?  
  125 5301 研发支出 research and development expenditures }ub>4N[  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor cEXd#TlY~X  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor eVj 8u  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ]}S9KP  
  六、损益类 LvGo$f/9  
  129 6001 主营业务收入 main business income 0LGHSDb  
  130 6011 利息收入 金融共用​ interest income financial sharing f&F9ImZ  
  135 6051 其他业务收入 other business income H[R6 ?H@$F  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance xhCNiYJ|  
  137 6101 公允价值变动损益 sound value flexible loss and profit Mu.tq~b >  
  138 6111 投资收益 income on investment 8eCh5*_$  
  142 6301 营业外收入 nonrevenue receipt $v8T%'p+  
  143 6401 主营业务成本 main business cost kQ[23  
  144 6402 其他业务支出 other business expense ~ hP]<$v  
  145 6405 营业税金及附加 business tariff and annex 6QHUBm2  
  146 6411 利息支出 金融共用 interest expense financial sharing NUBz c'qb  
  155 6601 销售费用 marketing cost F&k<P>k  
  156 6602 管理费用 managing cost uI)z4Z  
  157 6603 财务费用 financial cost !!6@r| .  
  158 6604 勘探费用 exploration expense 2#R0Bd  
  159 6701 资产减值损失 loss from asset devaluation 6DEH |2  
  160 6711 营业外支出 nonoperating expense yp hd'Pu"  
  161 6801 所得税 income tax JBV 06T_4o  
  162 6901 以前年度损益调整 prior year profit and loss adjustment
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
离线yui0405

发帖
14
学分
3
经验
0
精华
0
金币
0
只看该作者 1楼 发表于: 2013-10-10
谢谢
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个