论坛风格切换切换到宽版
  • 1692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
&K9RV4M5  
  一、资产类 uuD2O )v  
  1 1001 库存现金 cash on hand &1^~G0 Rh\  
  2 1002 银行存款 bank deposit Z`GEF|eh  
  5 1015 其他货币资金 other monetary capital ~'0n ]Fw  
  9 1101 交易性金融资产 transaction monetary assets z(^dwMw}  
  11 1121 应收票据 notes receivable jCN R63/  
  12 1122 应收账款 Account receivable N: 38N  
  13 1123 预付账款 account prepaid -#/DK   
  14 1131 应收股利 dividend receivable nFGX2|d  
  15 1132 应收利息 accrued interest receivable sg}<()  
  21 1231 其他应收款 accounts receivable-others :R:@V#Y  
  22 1241 坏账准备 had debts reserve is^R8a  
  28 1401 材料采购 procurement of materials PyHL`PZZ  
  29 1402 在途物资 materials in transit s91[DT4  
  30 1403 原材料 raw materials noa+h<vGb  
  32 1406 库存商品 commodity stocks ELMz~vp  
  33 1407 发出商品 goods in transit |4 j6}g\  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles yY49JZ  
  42 1461 存货跌价准备 reserve against stock price declining G"u4]!$/  
  43 1501 待摊费用 fees to be apportioned \v c&V8  
  45 1521 持有至到期投资 hold investment due 4Y1^ U{A+  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 5MCgmF*Y2  
  47 1523 可供出售金融资产 financial assets available for sale xele;)Y  
  48 1524 长期股权投资 long-term stock ownership investment 0k?]~ f  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve CW8YNJ'  
  50 1526 投资性房地产 investment real eastate '" &*7)+g*  
  51 1531 长期应收款 long-term account receivable 'w72i/  
  52 1541 未实现融资收益 unrealized financing income :]Om4Q\-#  
  54 1601 固定资产 permanent assets rOEBL|P0  
  55 1602 累计折旧 accumulated depreciation UCj+V@{  
  56 1603 固定资产减值准备permanent assets reduction reserve R N@)nc_  
  57 1604 在建工程 construction in process udr|6EjD.  
  58 1605 工程物资 engineer material 9 lG a*f)  
  59 1606 固定资产清理 disposal of fixed assets \vV ]fX   
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Xf7] +  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing =1|p$@L`%  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture [`tNa Vg  
  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  Q$`uZ  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture  g;AW  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation l"X,[  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation &LB`  
  67 1701 无形资产 intangible assets hDUU_.q)D  
  68 1702 累计摊销 accumulated amortization `#`C.:/n  
  69 1703 无形资产减值准备 intangible assets reduction reserve a x;<idC}  
  70 1711 商誉 business reputation ^ . A  
  71 1801 长期待摊费用 long-term deferred expenses Da6l =M  
  72 1811 递延所得税资产 deferred income tax assets Zn)o@'{}{  
  73 1901 待处理财产损溢 waiting assets profit and loss j)iUg03>/4  
  二、负债类 debt group 9X33{  
  74 2001 短期借款 short-term loan :-hVb S0I  
  81 2101 交易性金融负债 transaction financial liabilities @t$yg$Q?[  
  83 2201 应付票据 notes payable gC kR$.-E  
  84 2202 应付账款 account payable 7!Im|7Ty  
  85 2205 预收账款 item received in advance |<oqT+?i  
  86 2211 应付职工薪酬 employee pay payable V7gL*,3>=  
  87 2221 应交税费 tax payable LXrk5>9  
  88 2231 应付股利 dividend payable 0/7.RpX,.  
  89 2232 应付利息 interest payable *nHMQ/uf  
  90 2241 其他应付款 other account payable ScVbo3{m*T  
  97 2401 预提费用 withholding expenses a7u*d`3X=  
  98 2411 预计负债 estimated liabilities /FPO'} 6i  
  99 2501 递延收益 deferred income 7u :kR;wk  
  100 2601 长期借款 money borrowed for long term g@/}SJh/>  
  101 2602 长期债券 long-term bond xc`O \z_)  
  106 2801 长期应付款 long-term account payable +tg${3ti_  
  107 2802 未确认融资费用 unacknowledged financial charges w6mYLK%  
  108 2811 专项应付款 special accounts payable ]{+Y!tD  
  109 2901 递延所得税负债 deferred income tax liabilities p g_H'0R  
  三、共同类 r_tt~|s,>  
  112 3101 衍生工具 derivative tool aAn p7\7  
  113 3201 套期工具 arbitrage tool YG0b*QBY~  
  114 3202 被套期项目 arbitrage project D88IU9V&n  
  四、所有者权益类 i$6a0'@U  
  115 4001 实收资本 paid-up capital @PQd6%@  
  116 4002 资本公积 contributed surplus uocFOlU0n  
  117 4101 盈余公积 earned surplus KV6D0~  
  119 4103 本年利润 profit for the current year  fWs*u[S  
  120 4104 利润分配 allocation of profits -*J!Ws(9  
  121 4201 库存股 treasury stock Hm|N {  
  五、成本类 -G_3B(]`  
  122 5001 生产成本 production cost @u Q *$  
  123 5101 制造费用 cost of production =kK%,Mr  
  124 5201 劳务成本 service cost }rs>B,=*k  
  125 5301 研发支出 research and development expenditures jt*B0'S a  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Clap3E|a  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor }m Ub1b  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ,TB$D]u8  
  六、损益类 A>FWvlLw'm  
  129 6001 主营业务收入 main business income }:J-o  
  130 6011 利息收入 金融共用​ interest income financial sharing {9XNh[NbP  
  135 6051 其他业务收入 other business income I};*O6D`  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance MTNC{:Q  
  137 6101 公允价值变动损益 sound value flexible loss and profit AqaMi  
  138 6111 投资收益 income on investment 4HGS  
  142 6301 营业外收入 nonrevenue receipt ^7;s4q  
  143 6401 主营业务成本 main business cost @*UV|$~(Q  
  144 6402 其他业务支出 other business expense #!#s7^%K&  
  145 6405 营业税金及附加 business tariff and annex 7+X~i@#rU  
  146 6411 利息支出 金融共用 interest expense financial sharing 44YKS>Cq  
  155 6601 销售费用 marketing cost uAoZ&8D6  
  156 6602 管理费用 managing cost BD^1V( I/  
  157 6603 财务费用 financial cost I-Ut7W  
  158 6604 勘探费用 exploration expense I6@"y0I  
  159 6701 资产减值损失 loss from asset devaluation PQh s^D  
  160 6711 营业外支出 nonoperating expense d:#tN4y7(  
  161 6801 所得税 income tax C[#C/@  
  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