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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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离线小飞兔
 

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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 -P;3BHS$T  
  1 1001 库存现金 cash on hand +X WTu!  
  2 1002 银行存款 bank deposit Vn#}f=u\  
  5 1015 其他货币资金 other monetary capital %]P{)*y- ?  
  9 1101 交易性金融资产 transaction monetary assets <B6md i'R  
  11 1121 应收票据 notes receivable LUQ.=:mBR  
  12 1122 应收账款 Account receivable 8"h;+;  
  13 1123 预付账款 account prepaid R27'00(Z0  
  14 1131 应收股利 dividend receivable dz^HN`AlzC  
  15 1132 应收利息 accrued interest receivable ZF>:m>  
  21 1231 其他应收款 accounts receivable-others FGVw=G{r  
  22 1241 坏账准备 had debts reserve bxE~tsM"@Y  
  28 1401 材料采购 procurement of materials f I1CT)0<e  
  29 1402 在途物资 materials in transit  VY6G{f  
  30 1403 原材料 raw materials 8m0*89HEu  
  32 1406 库存商品 commodity stocks bxa>:71  
  33 1407 发出商品 goods in transit /pF8S!,z  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles RP~nLh3=\  
  42 1461 存货跌价准备 reserve against stock price declining @X/ 1`Mp  
  43 1501 待摊费用 fees to be apportioned ]L3U2H`7  
  45 1521 持有至到期投资 hold investment due ag'hHFV  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve DOWWG!mx  
  47 1523 可供出售金融资产 financial assets available for sale +$C9@CZM9  
  48 1524 长期股权投资 long-term stock ownership investment <X*oW".  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve i!YfR]"}  
  50 1526 投资性房地产 investment real eastate }83 8F&  
  51 1531 长期应收款 long-term account receivable sc*R :"  
  52 1541 未实现融资收益 unrealized financing income %n$f#Ml_r  
  54 1601 固定资产 permanent assets Kw-<o!~  
  55 1602 累计折旧 accumulated depreciation H9WYt#  
  56 1603 固定资产减值准备permanent assets reduction reserve onu G  
  57 1604 在建工程 construction in process jf)cDj2  
  58 1605 工程物资 engineer material / &Z8g4vc  
  59 1606 固定资产清理 disposal of fixed assets L&6^(Bn   
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing NfDS6i.Fqp  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing > TYDkEs0  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture R+!U.:-yz  
  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 $}vk+.!*1  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture i ;B^I8  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation gdIk%m4  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ?)9L($VVD  
  67 1701 无形资产 intangible assets / =9Y(v  
  68 1702 累计摊销 accumulated amortization \PS]c9@,rc  
  69 1703 无形资产减值准备 intangible assets reduction reserve j \r GU){  
  70 1711 商誉 business reputation !SuflGx,q  
  71 1801 长期待摊费用 long-term deferred expenses :2j`NyLI.  
  72 1811 递延所得税资产 deferred income tax assets 6aB]&WO1@  
  73 1901 待处理财产损溢 waiting assets profit and loss zU1D@  
  二、负债类 debt group b@J"b(  
  74 2001 短期借款 short-term loan '`^~Zy?c  
  81 2101 交易性金融负债 transaction financial liabilities GP+=b:C{E  
  83 2201 应付票据 notes payable Y T-ua{ .^  
  84 2202 应付账款 account payable pj_W^,*/  
  85 2205 预收账款 item received in advance "6C a{n1hk  
  86 2211 应付职工薪酬 employee pay payable =mLp g4  
  87 2221 应交税费 tax payable r(S h  
  88 2231 应付股利 dividend payable $'l<2h>4  
  89 2232 应付利息 interest payable 2#NnA3l]x%  
  90 2241 其他应付款 other account payable 'jO2p H/%  
  97 2401 预提费用 withholding expenses J4eU6W+{  
  98 2411 预计负债 estimated liabilities igL5nE=n  
  99 2501 递延收益 deferred income *  1}dk`-  
  100 2601 长期借款 money borrowed for long term E^J &?-  
  101 2602 长期债券 long-term bond 6W_:w  
  106 2801 长期应付款 long-term account payable & &CrF~  
  107 2802 未确认融资费用 unacknowledged financial charges }V ]*FCpQ  
  108 2811 专项应付款 special accounts payable ;40Z/#FI  
  109 2901 递延所得税负债 deferred income tax liabilities ft7M9<#v  
  三、共同类 yLf9cS6=  
  112 3101 衍生工具 derivative tool MR|A_e^x  
  113 3201 套期工具 arbitrage tool dWzf C@]  
  114 3202 被套期项目 arbitrage project AyQ5jkIE^{  
  四、所有者权益类 oi`L ;w|]  
  115 4001 实收资本 paid-up capital Q@}SR%p  
  116 4002 资本公积 contributed surplus &'`C#-e@  
  117 4101 盈余公积 earned surplus $cn8]*Z =  
  119 4103 本年利润 profit for the current year hqeknTGsIn  
  120 4104 利润分配 allocation of profits x .@O]}UH  
  121 4201 库存股 treasury stock p p0356  
  五、成本类 mNC?kp  
  122 5001 生产成本 production cost l\0PwD  
  123 5101 制造费用 cost of production <Z t]V`-  
  124 5201 劳务成本 service cost Tp @Yn  
  125 5301 研发支出 research and development expenditures i-w<5pGnf  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor @|;[ ;:h@  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor B Hp>(7,  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor a1_ N~4r`  
  六、损益类 T$mT;k  
  129 6001 主营业务收入 main business income !.%*Tp#k#  
  130 6011 利息收入 金融共用​ interest income financial sharing w}6~t\9D  
  135 6051 其他业务收入 other business income +s_a{iMVP  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance \X6q A- Ht  
  137 6101 公允价值变动损益 sound value flexible loss and profit =P,mix|  
  138 6111 投资收益 income on investment ThP~k9-  
  142 6301 营业外收入 nonrevenue receipt )J]NBE:8  
  143 6401 主营业务成本 main business cost Q~"Lyy8  
  144 6402 其他业务支出 other business expense  DEu0Z  
  145 6405 营业税金及附加 business tariff and annex Q`K^>L1  
  146 6411 利息支出 金融共用 interest expense financial sharing V}vL[=QFZ(  
  155 6601 销售费用 marketing cost rhzI*nwOT  
  156 6602 管理费用 managing cost 5Bq;Vb  
  157 6603 财务费用 financial cost OLF6["0Rn  
  158 6604 勘探费用 exploration expense |:SV= T:  
  159 6701 资产减值损失 loss from asset devaluation dH0>lV  
  160 6711 营业外支出 nonoperating expense f N{wP,jI  
  161 6801 所得税 income tax GZ<@#~1%\  
  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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