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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 e<.O'!=7Y  
  1 1001 库存现金 cash on hand e#R'_}\yj  
  2 1002 银行存款 bank deposit ho J{C 0  
  5 1015 其他货币资金 other monetary capital \DDR l{  
  9 1101 交易性金融资产 transaction monetary assets ZKk*2EK]2z  
  11 1121 应收票据 notes receivable sTmY'5ry  
  12 1122 应收账款 Account receivable =zetZJg  
  13 1123 预付账款 account prepaid =r?#,'a  
  14 1131 应收股利 dividend receivable .+.BNS   
  15 1132 应收利息 accrued interest receivable #RN"Ul-B|  
  21 1231 其他应收款 accounts receivable-others b@p3iq:  
  22 1241 坏账准备 had debts reserve |mHxkd  
  28 1401 材料采购 procurement of materials Ei$@)qS/  
  29 1402 在途物资 materials in transit ]&oQ6  
  30 1403 原材料 raw materials J/-&Fa\(  
  32 1406 库存商品 commodity stocks pz uR H1[  
  33 1407 发出商品 goods in transit q8Z,XfF^S  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles = nIl$9  
  42 1461 存货跌价准备 reserve against stock price declining K1*oYHB  
  43 1501 待摊费用 fees to be apportioned =W*Js%4  
  45 1521 持有至到期投资 hold investment due CLn}BxgD  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve z[E gMS!  
  47 1523 可供出售金融资产 financial assets available for sale S*0P[R  
  48 1524 长期股权投资 long-term stock ownership investment MhaoD5*9  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Iz^l ED  
  50 1526 投资性房地产 investment real eastate < .\2 Ec  
  51 1531 长期应收款 long-term account receivable IegZ )&_n  
  52 1541 未实现融资收益 unrealized financing income =o<iBbK#|  
  54 1601 固定资产 permanent assets ytsPk2@WR  
  55 1602 累计折旧 accumulated depreciation AhNy+p{  
  56 1603 固定资产减值准备permanent assets reduction reserve 3Mlwq'pzD  
  57 1604 在建工程 construction in process KeIk9T13O  
  58 1605 工程物资 engineer material _7k6hVQ  
  59 1606 固定资产清理 disposal of fixed assets *  11|P  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing XH"-s Zt  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing &OXnZT3P  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture p3f>;|uh_  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture L)mb.U$`c|  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture p,cw- lN  
  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 #("/ 1N6  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation bAd$ >DI[  
  67 1701 无形资产 intangible assets l7p*: :(9  
  68 1702 累计摊销 accumulated amortization 9^AfT>b~f  
  69 1703 无形资产减值准备 intangible assets reduction reserve qh]ILE87(  
  70 1711 商誉 business reputation AVR=\ qR  
  71 1801 长期待摊费用 long-term deferred expenses rNl` w.  
  72 1811 递延所得税资产 deferred income tax assets ~?BN4ptc  
  73 1901 待处理财产损溢 waiting assets profit and loss `g~T #U\>d  
  二、负债类 debt group doj$chy  
  74 2001 短期借款 short-term loan faqh }4  
  81 2101 交易性金融负债 transaction financial liabilities L FncY(b  
  83 2201 应付票据 notes payable _$f XK  
  84 2202 应付账款 account payable uy t'  
  85 2205 预收账款 item received in advance +OTN n@!9  
  86 2211 应付职工薪酬 employee pay payable mv0JD(  
  87 2221 应交税费 tax payable |V>_l' /  
  88 2231 应付股利 dividend payable jQ 'r};;  
  89 2232 应付利息 interest payable =Eimbk  
  90 2241 其他应付款 other account payable A=+ |&+? t  
  97 2401 预提费用 withholding expenses 8}A+{xVp8  
  98 2411 预计负债 estimated liabilities ~Wox"h}(  
  99 2501 递延收益 deferred income 4?vTuZ/ M  
  100 2601 长期借款 money borrowed for long term ]-7$wVQ<  
  101 2602 长期债券 long-term bond R{X@@t9@  
  106 2801 长期应付款 long-term account payable KK|AXoBf  
  107 2802 未确认融资费用 unacknowledged financial charges Af V a[{E  
  108 2811 专项应付款 special accounts payable )q>mt/,  
  109 2901 递延所得税负债 deferred income tax liabilities =Ll:Ba Q  
  三、共同类 8rXQK|A  
  112 3101 衍生工具 derivative tool  HuCzXl  
  113 3201 套期工具 arbitrage tool $v#\bqY  
  114 3202 被套期项目 arbitrage project gTby%6- \|  
  四、所有者权益类 wQnW2)9!  
  115 4001 实收资本 paid-up capital }5I+VY7a  
  116 4002 资本公积 contributed surplus b-Q%c xJ  
  117 4101 盈余公积 earned surplus 555*IT3b  
  119 4103 本年利润 profit for the current year w:0=L`<Eu  
  120 4104 利润分配 allocation of profits N-~Uu6zr  
  121 4201 库存股 treasury stock C@$!'^ 61  
  五、成本类 lls-Nir%  
  122 5001 生产成本 production cost i`F8kg`_K  
  123 5101 制造费用 cost of production "PI]k  
  124 5201 劳务成本 service cost a7_&;  
  125 5301 研发支出 research and development expenditures \]a@ NBv  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 2VY.#9vl  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor &E(KOfk#  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor b_p/ 1W:  
  六、损益类 kg@Okz N%  
  129 6001 主营业务收入 main business income 7 H~J ?_  
  130 6011 利息收入 金融共用​ interest income financial sharing ohod)8  
  135 6051 其他业务收入 other business income (/oHj^>3N`  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance SBNeN]  
  137 6101 公允价值变动损益 sound value flexible loss and profit oOj7y>Nm  
  138 6111 投资收益 income on investment "G+g(?N]j  
  142 6301 营业外收入 nonrevenue receipt SMMsXH  
  143 6401 主营业务成本 main business cost B_u1FWc  
  144 6402 其他业务支出 other business expense GW[g!6 6^  
  145 6405 营业税金及附加 business tariff and annex uq~Z  
  146 6411 利息支出 金融共用 interest expense financial sharing 8pEiU/V  
  155 6601 销售费用 marketing cost P m Zb!|  
  156 6602 管理费用 managing cost *nj={Ss&  
  157 6603 财务费用 financial cost O8\dMb  
  158 6604 勘探费用 exploration expense Y<"BhE  
  159 6701 资产减值损失 loss from asset devaluation 2(<2Gnpl  
  160 6711 营业外支出 nonoperating expense ST * \Q  
  161 6801 所得税 income tax 42{\u08Z  
  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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