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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
w: Kl6"c  
  一、资产类 NPe%F+X  
  1 1001 库存现金 cash on hand xX4N4vb  
  2 1002 银行存款 bank deposit l2P=R)@{  
  5 1015 其他货币资金 other monetary capital C-[eaHJ'$  
  9 1101 交易性金融资产 transaction monetary assets 'y3!fN =h  
  11 1121 应收票据 notes receivable A=wh@"2  
  12 1122 应收账款 Account receivable n#OB%@]<V  
  13 1123 预付账款 account prepaid b`O'1r\Y;  
  14 1131 应收股利 dividend receivable 1^(ad;BC y  
  15 1132 应收利息 accrued interest receivable 8eHyL  
  21 1231 其他应收款 accounts receivable-others u^qT2Ss0  
  22 1241 坏账准备 had debts reserve ~1vDV>dpE  
  28 1401 材料采购 procurement of materials BKjS ,2C  
  29 1402 在途物资 materials in transit ^RtIh-Z.9  
  30 1403 原材料 raw materials 9c :cw  
  32 1406 库存商品 commodity stocks _8_R 1s  
  33 1407 发出商品 goods in transit b 7?h I  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Y\?"WGL)p  
  42 1461 存货跌价准备 reserve against stock price declining `, Tz Q  
  43 1501 待摊费用 fees to be apportioned "mvt>X  
  45 1521 持有至到期投资 hold investment due +s DV~\Vu  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve &AbNWtCV+G  
  47 1523 可供出售金融资产 financial assets available for sale !N vI:C_4|  
  48 1524 长期股权投资 long-term stock ownership investment Y^EcQzLw  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 4 VW[E1<  
  50 1526 投资性房地产 investment real eastate SmSH2m-  
  51 1531 长期应收款 long-term account receivable ~g ZLY ls  
  52 1541 未实现融资收益 unrealized financing income D!-g&HBTC  
  54 1601 固定资产 permanent assets X))/ m[_[  
  55 1602 累计折旧 accumulated depreciation ;P%1j|7  
  56 1603 固定资产减值准备permanent assets reduction reserve {:$>t~=D  
  57 1604 在建工程 construction in process !\.pq  2  
  58 1605 工程物资 engineer material EVC]sUT  
  59 1606 固定资产清理 disposal of fixed assets GH:jH]u!V  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing %.-4!vj  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing iN8zo:&Z  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture MXNFlP  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture MJ [m  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ::{Q1F  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation fN^8{w/O  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation qL3 ;}R  
  67 1701 无形资产 intangible assets *@=/qkaJaI  
  68 1702 累计摊销 accumulated amortization } .m<  
  69 1703 无形资产减值准备 intangible assets reduction reserve MH9q ;?.J  
  70 1711 商誉 business reputation Ata:^qI  
  71 1801 长期待摊费用 long-term deferred expenses co|aC!7  
  72 1811 递延所得税资产 deferred income tax assets ;dZZ;#k%  
  73 1901 待处理财产损溢 waiting assets profit and loss Hp!-248S  
  二、负债类 debt group E GU 0)<  
  74 2001 短期借款 short-term loan 8ek@: Mw  
  81 2101 交易性金融负债 transaction financial liabilities _ y8Wn}19f  
  83 2201 应付票据 notes payable Tc`=f'pP)4  
  84 2202 应付账款 account payable 3/e.38m|  
  85 2205 预收账款 item received in advance nIy}#MUd|q  
  86 2211 应付职工薪酬 employee pay payable k(7&N0V%zz  
  87 2221 应交税费 tax payable F {4bo$~>  
  88 2231 应付股利 dividend payable tKx~1-  
  89 2232 应付利息 interest payable V>-e y9Q\  
  90 2241 其他应付款 other account payable /,&<6c-Q@W  
  97 2401 预提费用 withholding expenses ,|H `e^  
  98 2411 预计负债 estimated liabilities /quc}"__  
  99 2501 递延收益 deferred income ^{;oM^Q'  
  100 2601 长期借款 money borrowed for long term {|_M # w~&  
  101 2602 长期债券 long-term bond wX5tp1 ?1J  
  106 2801 长期应付款 long-term account payable &LZn FR  
  107 2802 未确认融资费用 unacknowledged financial charges d#rf5<i  
  108 2811 专项应付款 special accounts payable aPfO$b:  
  109 2901 递延所得税负债 deferred income tax liabilities J1RJ*mo7,  
  三、共同类 oiT[de\S  
  112 3101 衍生工具 derivative tool Ed,~1GanY  
  113 3201 套期工具 arbitrage tool j0S# >t  
  114 3202 被套期项目 arbitrage project BmMGx8P  
  四、所有者权益类 MvHm)h  
  115 4001 实收资本 paid-up capital m6&~HfwN  
  116 4002 资本公积 contributed surplus ?; +1)>{  
  117 4101 盈余公积 earned surplus a /l)qB#  
  119 4103 本年利润 profit for the current year '(yAfL 9}  
  120 4104 利润分配 allocation of profits =eXU@B  
  121 4201 库存股 treasury stock a85$K$b>  
  五、成本类 BsqP?/  
  122 5001 生产成本 production cost i8[t=6Rm@  
  123 5101 制造费用 cost of production Ou!2 [oe@M  
  124 5201 劳务成本 service cost |w1Bq  
  125 5301 研发支出 research and development expenditures 2 %@4]  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ?2;&O`x*  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor E+R1 !.  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor AFDq}*2Qb  
  六、损益类 R_ ,UMt  
  129 6001 主营业务收入 main business income )c83/= <v  
  130 6011 利息收入 金融共用​ interest income financial sharing A8fOQ  
  135 6051 其他业务收入 other business income so)[59M7  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance >WQMqQ^t@  
  137 6101 公允价值变动损益 sound value flexible loss and profit }{qZ[/JwqN  
  138 6111 投资收益 income on investment K>r,(zgVc  
  142 6301 营业外收入 nonrevenue receipt 5k3b3&  
  143 6401 主营业务成本 main business cost 3kIN~/<R+7  
  144 6402 其他业务支出 other business expense 1s2>C!\  
  145 6405 营业税金及附加 business tariff and annex ZaDyg"Tw+  
  146 6411 利息支出 金融共用 interest expense financial sharing AOWmzu{zw  
  155 6601 销售费用 marketing cost % X+:o]T  
  156 6602 管理费用 managing cost ;R5`"`  
  157 6603 财务费用 financial cost B=yqW  
  158 6604 勘探费用 exploration expense }Jve cRtg1  
  159 6701 资产减值损失 loss from asset devaluation F2dHH^  
  160 6711 营业外支出 nonoperating expense V2?=4mb  
  161 6801 所得税 income tax YEs&  
  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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