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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 Nb^zkg  
  1 1001 库存现金 cash on hand c[wQJc  
  2 1002 银行存款 bank deposit 3e!3.$4M  
  5 1015 其他货币资金 other monetary capital o9U0kI=W  
  9 1101 交易性金融资产 transaction monetary assets naec"Kut  
  11 1121 应收票据 notes receivable &[?u1qQ%o  
  12 1122 应收账款 Account receivable 8w{#R{w  
  13 1123 预付账款 account prepaid n:5O9,umZ  
  14 1131 应收股利 dividend receivable l|@/?GaH  
  15 1132 应收利息 accrued interest receivable !.;xt L   
  21 1231 其他应收款 accounts receivable-others z;fd#N:  
  22 1241 坏账准备 had debts reserve /RA1d<~$q  
  28 1401 材料采购 procurement of materials {Y3_I\H8{  
  29 1402 在途物资 materials in transit \3n{w   
  30 1403 原材料 raw materials ()@.;R.Z  
  32 1406 库存商品 commodity stocks :$SRG^7md  
  33 1407 发出商品 goods in transit EzD -1sJ  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles YLA557~  
  42 1461 存货跌价准备 reserve against stock price declining LyJTK1]#  
  43 1501 待摊费用 fees to be apportioned !7IT~pO`  
  45 1521 持有至到期投资 hold investment due >D`fp  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve \U)2 Tg  
  47 1523 可供出售金融资产 financial assets available for sale WuP([8  
  48 1524 长期股权投资 long-term stock ownership investment H y.3ccZ0  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve jm#d7@~4  
  50 1526 投资性房地产 investment real eastate y~]I Vl"  
  51 1531 长期应收款 long-term account receivable [#hl}q(P#  
  52 1541 未实现融资收益 unrealized financing income s0XRL1kWr  
  54 1601 固定资产 permanent assets +!L_E6pyXE  
  55 1602 累计折旧 accumulated depreciation 4! Oa4  
  56 1603 固定资产减值准备permanent assets reduction reserve ]v^`+s}3  
  57 1604 在建工程 construction in process \J,- <wF  
  58 1605 工程物资 engineer material |"Xi%CQ2  
  59 1606 固定资产清理 disposal of fixed assets c{m ;"ZCFS  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing .gM>FUH3L  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing F(KH-  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture [x$eF~Kp  
  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 ( l3UNP  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture u/!mN2{Rd  
  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 K\^&_#MG  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 7U{b+=,wK  
  67 1701 无形资产 intangible assets )F%wwc^r  
  68 1702 累计摊销 accumulated amortization ? !oVf>  
  69 1703 无形资产减值准备 intangible assets reduction reserve e~t}z_>F  
  70 1711 商誉 business reputation 5,0 wj0l  
  71 1801 长期待摊费用 long-term deferred expenses K+h9bI/Sf  
  72 1811 递延所得税资产 deferred income tax assets 8zCGMhd  
  73 1901 待处理财产损溢 waiting assets profit and loss }> !"SU:d  
  二、负债类 debt group r'9=k x  
  74 2001 短期借款 short-term loan v' 9(et  
  81 2101 交易性金融负债 transaction financial liabilities A<YZBR_  
  83 2201 应付票据 notes payable D)O6| DiO  
  84 2202 应付账款 account payable T4HoSei  
  85 2205 预收账款 item received in advance VJ6> 3  
  86 2211 应付职工薪酬 employee pay payable p(x1D] #Z[  
  87 2221 应交税费 tax payable /v bO/M r  
  88 2231 应付股利 dividend payable `jUS{ 3^  
  89 2232 应付利息 interest payable EMW4<na[  
  90 2241 其他应付款 other account payable o%4&1^ Vg  
  97 2401 预提费用 withholding expenses ohc/.5Kl  
  98 2411 预计负债 estimated liabilities ?G>5 D`V  
  99 2501 递延收益 deferred income Z+``/Q]>+  
  100 2601 长期借款 money borrowed for long term < o'7{  
  101 2602 长期债券 long-term bond pzt Zb  
  106 2801 长期应付款 long-term account payable e&H<lT  
  107 2802 未确认融资费用 unacknowledged financial charges 1VjeP *  
  108 2811 专项应付款 special accounts payable {M)3GsP?  
  109 2901 递延所得税负债 deferred income tax liabilities G"U>fwFuK  
  三、共同类 3Q*RR"3  
  112 3101 衍生工具 derivative tool }<\65 B$1  
  113 3201 套期工具 arbitrage tool ,syA()  
  114 3202 被套期项目 arbitrage project DETajf/<F  
  四、所有者权益类 j6R{  
  115 4001 实收资本 paid-up capital St7D.|  
  116 4002 资本公积 contributed surplus 8Snq75Q<   
  117 4101 盈余公积 earned surplus LKf5r,C  
  119 4103 本年利润 profit for the current year Yyo9{4v+p{  
  120 4104 利润分配 allocation of profits LG&Q>pt.  
  121 4201 库存股 treasury stock o$blPTN  
  五、成本类 #H|j-RM2  
  122 5001 生产成本 production cost YW$x:  
  123 5101 制造费用 cost of production B 1d%#  
  124 5201 劳务成本 service cost %B {D  
  125 5301 研发支出 research and development expenditures ZTBFV/{  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor y`B!6p 5j  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor }%>$}4 ,  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor p=`x  
  六、损益类 vZ nO  
  129 6001 主营业务收入 main business income L1Cn  
  130 6011 利息收入 金融共用​ interest income financial sharing t~<-4N$(  
  135 6051 其他业务收入 other business income p\]LEP\z,  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance h[`Op#^x3  
  137 6101 公允价值变动损益 sound value flexible loss and profit !iitx U  
  138 6111 投资收益 income on investment U70@}5!  
  142 6301 营业外收入 nonrevenue receipt aD/,c1  
  143 6401 主营业务成本 main business cost {ZsWZJ!  
  144 6402 其他业务支出 other business expense $jeDVH  
  145 6405 营业税金及附加 business tariff and annex ^cmP  
  146 6411 利息支出 金融共用 interest expense financial sharing Etr8lm E  
  155 6601 销售费用 marketing cost ZvnZ}t >?  
  156 6602 管理费用 managing cost _@~kYz  
  157 6603 财务费用 financial cost #g`cih=QL  
  158 6604 勘探费用 exploration expense ]g-qWSKU  
  159 6701 资产减值损失 loss from asset devaluation :AE;x&  
  160 6711 营业外支出 nonoperating expense 5.K$ X$+7}  
  161 6801 所得税 income tax ux 79"5qb  
  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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