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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 2(SK}<X  
  1 1001 库存现金 cash on hand R1.No_`PHq  
  2 1002 银行存款 bank deposit /B>p.%M[&  
  5 1015 其他货币资金 other monetary capital (Uk1Rt*h  
  9 1101 交易性金融资产 transaction monetary assets !=%E&e]  
  11 1121 应收票据 notes receivable w#V{'{DKp  
  12 1122 应收账款 Account receivable ma4Pmk  
  13 1123 预付账款 account prepaid g )H>Uu5@  
  14 1131 应收股利 dividend receivable c6zghP3dR  
  15 1132 应收利息 accrued interest receivable m |mY_t  
  21 1231 其他应收款 accounts receivable-others ]WZ_~8  
  22 1241 坏账准备 had debts reserve />1Ndj  
  28 1401 材料采购 procurement of materials 2 de[ yz  
  29 1402 在途物资 materials in transit y k=o  
  30 1403 原材料 raw materials )C>4? )  
  32 1406 库存商品 commodity stocks qf7:Q?+.|  
  33 1407 发出商品 goods in transit )Rhy^<xH  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles QP+zGXd}(  
  42 1461 存货跌价准备 reserve against stock price declining `LD#fg*  
  43 1501 待摊费用 fees to be apportioned w.s-T.5.j  
  45 1521 持有至到期投资 hold investment due Twsc c"mK  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve f n]rMH4>  
  47 1523 可供出售金融资产 financial assets available for sale Z.9 ?u;  
  48 1524 长期股权投资 long-term stock ownership investment 8NY $Iw  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve f5)4H  
  50 1526 投资性房地产 investment real eastate WH`E=p^x4  
  51 1531 长期应收款 long-term account receivable 3@u<Sa  
  52 1541 未实现融资收益 unrealized financing income {P'TtlEp  
  54 1601 固定资产 permanent assets ;^QG>OP$  
  55 1602 累计折旧 accumulated depreciation IYtM'!u  
  56 1603 固定资产减值准备permanent assets reduction reserve 1<Vc[p&  
  57 1604 在建工程 construction in process ? _Sf  
  58 1605 工程物资 engineer material <hG=0Zcr  
  59 1606 固定资产清理 disposal of fixed assets n,KOQI;  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing I'"b3]DXG  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing v0pyyUqS  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture EBF608nWfW  
  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 8<cD+Jtj  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture %;5AF8#c  
  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 7MX nt5qUh  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 1.+w&Y5   
  67 1701 无形资产 intangible assets `o7m )T')  
  68 1702 累计摊销 accumulated amortization }1EfyR  
  69 1703 无形资产减值准备 intangible assets reduction reserve "S$4pj`<  
  70 1711 商誉 business reputation q2qbbQ6H  
  71 1801 长期待摊费用 long-term deferred expenses 4[@`j{  
  72 1811 递延所得税资产 deferred income tax assets M>Y ge~3  
  73 1901 待处理财产损溢 waiting assets profit and loss :mwNkT2et  
  二、负债类 debt group 5k&tRg  
  74 2001 短期借款 short-term loan 1PwqW g-\\  
  81 2101 交易性金融负债 transaction financial liabilities &[]0yNG  
  83 2201 应付票据 notes payable jY.iQBhjEB  
  84 2202 应付账款 account payable Bq}p]R3X  
  85 2205 预收账款 item received in advance FcR(uv<  
  86 2211 应付职工薪酬 employee pay payable ~N</;{}fL4  
  87 2221 应交税费 tax payable )ESF)aKMiz  
  88 2231 应付股利 dividend payable WU}?8\?U%  
  89 2232 应付利息 interest payable aBV{Xr~#(  
  90 2241 其他应付款 other account payable d,"?tip/SX  
  97 2401 预提费用 withholding expenses L0j&p[(r  
  98 2411 预计负债 estimated liabilities J N5<=x5r  
  99 2501 递延收益 deferred income yn;h.m[):  
  100 2601 长期借款 money borrowed for long term SG6@Rn*^  
  101 2602 长期债券 long-term bond 4AI\'M"d  
  106 2801 长期应付款 long-term account payable  ;d"F'd  
  107 2802 未确认融资费用 unacknowledged financial charges KH4 5A'o  
  108 2811 专项应付款 special accounts payable 7 S^iGe  
  109 2901 递延所得税负债 deferred income tax liabilities zbL!q_wO  
  三、共同类 !ueyVE$1  
  112 3101 衍生工具 derivative tool >eHSbQu/Bu  
  113 3201 套期工具 arbitrage tool ]6wo]nV[P  
  114 3202 被套期项目 arbitrage project cE7xNZ;Bh  
  四、所有者权益类 e}qG _*  
  115 4001 实收资本 paid-up capital 3EGQ$  
  116 4002 资本公积 contributed surplus -Fcg}\9  
  117 4101 盈余公积 earned surplus igNZe."V  
  119 4103 本年利润 profit for the current year 5l"EQ9  
  120 4104 利润分配 allocation of profits B1]5%B  
  121 4201 库存股 treasury stock x"kc:F  
  五、成本类 4z~ fn9g  
  122 5001 生产成本 production cost #&+0hS  
  123 5101 制造费用 cost of production Vc!` BiH  
  124 5201 劳务成本 service cost `N 0Mm7  
  125 5301 研发支出 research and development expenditures ;aA,H&   
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor hr%O4&sa  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor _*b1]<  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor JX_hLy@`  
  六、损益类 uus}NZ:*l  
  129 6001 主营业务收入 main business income xFZ A1 8  
  130 6011 利息收入 金融共用​ interest income financial sharing yR QR@  
  135 6051 其他业务收入 other business income B7"/K]dR:  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance (<?6X9F :N  
  137 6101 公允价值变动损益 sound value flexible loss and profit ;k6>*wFl|!  
  138 6111 投资收益 income on investment (;1FhIi&  
  142 6301 营业外收入 nonrevenue receipt `I$'Lp#5  
  143 6401 主营业务成本 main business cost )+]8T6~ N  
  144 6402 其他业务支出 other business expense 2#z6=M~A  
  145 6405 营业税金及附加 business tariff and annex kz]vXJ  
  146 6411 利息支出 金融共用 interest expense financial sharing qTK\'trgx]  
  155 6601 销售费用 marketing cost 4_3O? IY  
  156 6602 管理费用 managing cost _is<.&f6  
  157 6603 财务费用 financial cost G([8Q8B4 +  
  158 6604 勘探费用 exploration expense { 3=\x  
  159 6701 资产减值损失 loss from asset devaluation 6< x0e;>  
  160 6711 营业外支出 nonoperating expense b2;+a(  
  161 6801 所得税 income tax Z5aU7  
  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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