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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 M F& +4$q  
  1 1001 库存现金 cash on hand Wy|=F~N  
  2 1002 银行存款 bank deposit 2\7]EW  
  5 1015 其他货币资金 other monetary capital No[>1]ds  
  9 1101 交易性金融资产 transaction monetary assets ]-0 &[@I4@  
  11 1121 应收票据 notes receivable K r9 @  
  12 1122 应收账款 Account receivable #$8tBo  
  13 1123 预付账款 account prepaid ]CTu |  
  14 1131 应收股利 dividend receivable 7%o\O{,U  
  15 1132 应收利息 accrued interest receivable pa.W-qyu  
  21 1231 其他应收款 accounts receivable-others R=E )j^<F  
  22 1241 坏账准备 had debts reserve G;tIhq[$Vb  
  28 1401 材料采购 procurement of materials y<5s)OehG  
  29 1402 在途物资 materials in transit )EO$JwQ  
  30 1403 原材料 raw materials JNZKzyJ9K  
  32 1406 库存商品 commodity stocks ;KnnAZJ  
  33 1407 发出商品 goods in transit 6-<r@{m$  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles =!p6}5Z  
  42 1461 存货跌价准备 reserve against stock price declining 8(ZQD+U(9F  
  43 1501 待摊费用 fees to be apportioned $ biCm$a  
  45 1521 持有至到期投资 hold investment due ^*Ca+22xO  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ;8U NM  
  47 1523 可供出售金融资产 financial assets available for sale W/+|dN{O+g  
  48 1524 长期股权投资 long-term stock ownership investment (0Y6tcV]R  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 1N2:4|woe  
  50 1526 投资性房地产 investment real eastate [t0gXdU 6  
  51 1531 长期应收款 long-term account receivable BB~Qs  
  52 1541 未实现融资收益 unrealized financing income X3'z'5  
  54 1601 固定资产 permanent assets u< ):gI  
  55 1602 累计折旧 accumulated depreciation bZ0r/f,n$  
  56 1603 固定资产减值准备permanent assets reduction reserve ]2v31'  
  57 1604 在建工程 construction in process }bHd U]$}  
  58 1605 工程物资 engineer material ; zs4>>^>  
  59 1606 固定资产清理 disposal of fixed assets 03# r F@e  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ~u V.jh  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing A/ GEDG ?  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 6n<:ph,h;  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture V}3.K\7  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture <~f/T]E,  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation pnVtjWrbG  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ]2tX'=X  
  67 1701 无形资产 intangible assets "bRck88V  
  68 1702 累计摊销 accumulated amortization m,Os$>{Ok  
  69 1703 无形资产减值准备 intangible assets reduction reserve jH \@Oc;7  
  70 1711 商誉 business reputation D @T,j4o  
  71 1801 长期待摊费用 long-term deferred expenses y%iN9 -t  
  72 1811 递延所得税资产 deferred income tax assets zX|CW;  
  73 1901 待处理财产损溢 waiting assets profit and loss ZSHc@r*>  
  二、负债类 debt group @| r*yi  
  74 2001 短期借款 short-term loan nIXq2TzJ  
  81 2101 交易性金融负债 transaction financial liabilities Nqy',N  
  83 2201 应付票据 notes payable %  &{>oEQ  
  84 2202 应付账款 account payable O+c@B}[!  
  85 2205 预收账款 item received in advance *h$Dh5%P  
  86 2211 应付职工薪酬 employee pay payable Gv3a<Knn4  
  87 2221 应交税费 tax payable F@&q4whaVD  
  88 2231 应付股利 dividend payable YI&7s_% -  
  89 2232 应付利息 interest payable T|r@:t[  
  90 2241 其他应付款 other account payable 8%2*RKj  
  97 2401 预提费用 withholding expenses @yqy$I   
  98 2411 预计负债 estimated liabilities ^D"}OQoh  
  99 2501 递延收益 deferred income n omtP }  
  100 2601 长期借款 money borrowed for long term }kGJ)zh  
  101 2602 长期债券 long-term bond zN*/G6>A  
  106 2801 长期应付款 long-term account payable ,.G6c=pZ  
  107 2802 未确认融资费用 unacknowledged financial charges &A]*"lt|w  
  108 2811 专项应付款 special accounts payable }G_ i+  
  109 2901 递延所得税负债 deferred income tax liabilities $]!uX&  
  三、共同类 @UE0.R<  
  112 3101 衍生工具 derivative tool 6D@tCmmq  
  113 3201 套期工具 arbitrage tool 0}-&v+  
  114 3202 被套期项目 arbitrage project ct fKxGH  
  四、所有者权益类 Hk(w\   
  115 4001 实收资本 paid-up capital { SJ=|L6  
  116 4002 资本公积 contributed surplus VTy! <I  
  117 4101 盈余公积 earned surplus "pQM $3n(  
  119 4103 本年利润 profit for the current year DTsc&.29^  
  120 4104 利润分配 allocation of profits _ i.CvYe  
  121 4201 库存股 treasury stock i8+kc_8#d  
  五、成本类 zH}u9IR3`  
  122 5001 生产成本 production cost + .mIC:9  
  123 5101 制造费用 cost of production , H[-.}OO  
  124 5201 劳务成本 service cost L*Xn!d%  
  125 5301 研发支出 research and development expenditures Ilsh Jo  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor _|x%M}O},  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor w[UPoG #Uh  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 0 A/GWSmF  
  六、损益类 O=G2bdY{,  
  129 6001 主营业务收入 main business income &X9#{:l=  
  130 6011 利息收入 金融共用​ interest income financial sharing n +`(R]Q  
  135 6051 其他业务收入 other business income -|:7<$2#I  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance C5*j0}  
  137 6101 公允价值变动损益 sound value flexible loss and profit WQ|d;[E  
  138 6111 投资收益 income on investment \$<kJ|| lS  
  142 6301 营业外收入 nonrevenue receipt 2p8JqZMQb  
  143 6401 主营业务成本 main business cost av&dG sFP  
  144 6402 其他业务支出 other business expense ZZ)bTLu  
  145 6405 营业税金及附加 business tariff and annex &W)k s  
  146 6411 利息支出 金融共用 interest expense financial sharing ;XZ5r|V}  
  155 6601 销售费用 marketing cost 'h([Y8p{  
  156 6602 管理费用 managing cost p$0;~1vH  
  157 6603 财务费用 financial cost M\DUx5d J,  
  158 6604 勘探费用 exploration expense > rB7ms/@E  
  159 6701 资产减值损失 loss from asset devaluation WB"$NYB  
  160 6711 营业外支出 nonoperating expense '[{M"S  
  161 6801 所得税 income tax *B#<5<T  
  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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