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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 J*X.0&Toc  
  1 1001 库存现金 cash on hand KBe {  
  2 1002 银行存款 bank deposit (Nb1R"J `  
  5 1015 其他货币资金 other monetary capital {~g  
  9 1101 交易性金融资产 transaction monetary assets 9z/_`Xd_  
  11 1121 应收票据 notes receivable jgw'MpQm{  
  12 1122 应收账款 Account receivable 0\nhg5]?  
  13 1123 预付账款 account prepaid )#~fS28j  
  14 1131 应收股利 dividend receivable B1#>$"_0}=  
  15 1132 应收利息 accrued interest receivable !bQ &n  
  21 1231 其他应收款 accounts receivable-others "mDrJTWa  
  22 1241 坏账准备 had debts reserve e*6` dz@  
  28 1401 材料采购 procurement of materials WCTW#<izm  
  29 1402 在途物资 materials in transit -xIhN?r)  
  30 1403 原材料 raw materials 72vGfT2HtZ  
  32 1406 库存商品 commodity stocks hg'!  
  33 1407 发出商品 goods in transit q.[[ c  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles = S8>  
  42 1461 存货跌价准备 reserve against stock price declining \1C!,C  
  43 1501 待摊费用 fees to be apportioned E (+wl  
  45 1521 持有至到期投资 hold investment due W<]Oo ]  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve '/gwC7*-&  
  47 1523 可供出售金融资产 financial assets available for sale g4SYG)'R+  
  48 1524 长期股权投资 long-term stock ownership investment ~LW%lMy;^|  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Mv`LF  
  50 1526 投资性房地产 investment real eastate =1OAy`8  
  51 1531 长期应收款 long-term account receivable cYy @  
  52 1541 未实现融资收益 unrealized financing income -U;LiO;N  
  54 1601 固定资产 permanent assets Xb:BIp!e  
  55 1602 累计折旧 accumulated depreciation 1\{U<Oli  
  56 1603 固定资产减值准备permanent assets reduction reserve R6Z}/m  
  57 1604 在建工程 construction in process 7 +hF;  
  58 1605 工程物资 engineer material 3=|2Gs?ut  
  59 1606 固定资产清理 disposal of fixed assets 8 E+C:"  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 4yZ+,hqJ<9  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing UMi`u6#  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture iA{jKk=  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture z "$d5XR  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture S@zkoj@  
  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 J}_Dpb[L  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation C5P Bfn<j  
  67 1701 无形资产 intangible assets pW--^aHu  
  68 1702 累计摊销 accumulated amortization +ls*//R  
  69 1703 无形资产减值准备 intangible assets reduction reserve 7O9hn2?e  
  70 1711 商誉 business reputation S<]a@9W  
  71 1801 长期待摊费用 long-term deferred expenses _AB9BQm  
  72 1811 递延所得税资产 deferred income tax assets c ^bk:=uj  
  73 1901 待处理财产损溢 waiting assets profit and loss )Z]y.W)  
  二、负债类 debt group J[Yg]6  
  74 2001 短期借款 short-term loan /j69NEl  
  81 2101 交易性金融负债 transaction financial liabilities ZMMo6;  
  83 2201 应付票据 notes payable C"^hMsU8  
  84 2202 应付账款 account payable !a&SB*%^I3  
  85 2205 预收账款 item received in advance QUZQY`' @  
  86 2211 应付职工薪酬 employee pay payable ZIL| .<8I  
  87 2221 应交税费 tax payable sqpOS!]  
  88 2231 应付股利 dividend payable jM1%6  
  89 2232 应付利息 interest payable i Kk"j   
  90 2241 其他应付款 other account payable 27 145  
  97 2401 预提费用 withholding expenses [+MX$y  
  98 2411 预计负债 estimated liabilities $K_YC~  
  99 2501 递延收益 deferred income :{ WrS  
  100 2601 长期借款 money borrowed for long term dbuJ~?D,  
  101 2602 长期债券 long-term bond waWKpk1Wo  
  106 2801 长期应付款 long-term account payable KA-/k@1&  
  107 2802 未确认融资费用 unacknowledged financial charges N>pmhskN?  
  108 2811 专项应付款 special accounts payable g?[& 0r1  
  109 2901 递延所得税负债 deferred income tax liabilities mhi90Jc  
  三、共同类 v]{uxlh  
  112 3101 衍生工具 derivative tool  $S=~YzO  
  113 3201 套期工具 arbitrage tool T<f\*1~^  
  114 3202 被套期项目 arbitrage project {`H<=h__  
  四、所有者权益类 $# !UGY  
  115 4001 实收资本 paid-up capital Ed^uA+D  
  116 4002 资本公积 contributed surplus \S iHrr5  
  117 4101 盈余公积 earned surplus bH\C5zt6(  
  119 4103 本年利润 profit for the current year EwD3d0udL  
  120 4104 利润分配 allocation of profits lTr*'fX  
  121 4201 库存股 treasury stock mo;)0Vq2l  
  五、成本类 jH&_E'XMX  
  122 5001 生产成本 production cost 5`E`Kb+@  
  123 5101 制造费用 cost of production h^A3 0f_x  
  124 5201 劳务成本 service cost Z<ajET`)  
  125 5301 研发支出 research and development expenditures 4g7ja   
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor *j /S4qG  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Z6^QB@moj  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor  gmRT1T  
  六、损益类 hr[B^?6  
  129 6001 主营业务收入 main business income a4T~\\,dZ>  
  130 6011 利息收入 金融共用​ interest income financial sharing HUJ|-)"dw  
  135 6051 其他业务收入 other business income v0Ai!#  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance *!g 24  
  137 6101 公允价值变动损益 sound value flexible loss and profit +%Lt".o  
  138 6111 投资收益 income on investment /}w#Jk4pD  
  142 6301 营业外收入 nonrevenue receipt WgA`kT  
  143 6401 主营业务成本 main business cost T3Frc ]6,4  
  144 6402 其他业务支出 other business expense X%GD0h]X#  
  145 6405 营业税金及附加 business tariff and annex .73zik   
  146 6411 利息支出 金融共用 interest expense financial sharing &:c:9w  
  155 6601 销售费用 marketing cost b4Cfd?'  
  156 6602 管理费用 managing cost o3n3 URu\  
  157 6603 财务费用 financial cost $s-9|Lbs`  
  158 6604 勘探费用 exploration expense wfxOx$]z K  
  159 6701 资产减值损失 loss from asset devaluation 2yln7[a  
  160 6711 营业外支出 nonoperating expense |e*GzD  
  161 6801 所得税 income tax {J~(#i k   
  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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