论坛风格切换切换到宽版
  • 2600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
tG#F7%+E  
  一、资产类 -7+Fb^"L  
  1 1001 库存现金 cash on hand 'ugG^2Y  
  2 1002 银行存款 bank deposit 0 TS:o/{(a  
  5 1015 其他货币资金 other monetary capital :F<a~_k  
  9 1101 交易性金融资产 transaction monetary assets C{>?~@z&5  
  11 1121 应收票据 notes receivable r[\47cG  
  12 1122 应收账款 Account receivable Pb~S{):  
  13 1123 预付账款 account prepaid _wX'u,HrC  
  14 1131 应收股利 dividend receivable mKn[>M1  
  15 1132 应收利息 accrued interest receivable s5z@`M5'm  
  21 1231 其他应收款 accounts receivable-others 7unu-P<C  
  22 1241 坏账准备 had debts reserve / Sp+MB9  
  28 1401 材料采购 procurement of materials Dxu )by  
  29 1402 在途物资 materials in transit _VMJq9.  
  30 1403 原材料 raw materials /\\C&Px  
  32 1406 库存商品 commodity stocks X5<L  
  33 1407 发出商品 goods in transit (d!vm\-PH  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles |L+GM"hg  
  42 1461 存货跌价准备 reserve against stock price declining 'kUrSM'*$N  
  43 1501 待摊费用 fees to be apportioned vJcvyz#%1  
  45 1521 持有至到期投资 hold investment due gr-%9=Uq  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve h{TnvI/"  
  47 1523 可供出售金融资产 financial assets available for sale tdt6*  
  48 1524 长期股权投资 long-term stock ownership investment d&U;rMEv  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve l_kH^ET  
  50 1526 投资性房地产 investment real eastate `[ne<F?e  
  51 1531 长期应收款 long-term account receivable v=W%|iZ  
  52 1541 未实现融资收益 unrealized financing income JHMj4Zkp  
  54 1601 固定资产 permanent assets ?Ts Z_  
  55 1602 累计折旧 accumulated depreciation @B[=`9KF[  
  56 1603 固定资产减值准备permanent assets reduction reserve UcK!v*3E  
  57 1604 在建工程 construction in process P0 89Mh9  
  58 1605 工程物资 engineer material XBeHyQp  
  59 1606 固定资产清理 disposal of fixed assets |0 Zj/1<$  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing $[1 M2>[  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing , D&FCs%v  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture =|G PSRQ  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture }u|0  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture AM}OL Hj  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation )c!f J7o:  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation a<HM|dcst  
  67 1701 无形资产 intangible assets y24 0 +;a  
  68 1702 累计摊销 accumulated amortization m.4y=69 &  
  69 1703 无形资产减值准备 intangible assets reduction reserve dvxH:,  
  70 1711 商誉 business reputation Vj:PNt[  
  71 1801 长期待摊费用 long-term deferred expenses I/@Xr  
  72 1811 递延所得税资产 deferred income tax assets 2s(K4~ee  
  73 1901 待处理财产损溢 waiting assets profit and loss :r~?Z6gK  
  二、负债类 debt group R.RCa$  
  74 2001 短期借款 short-term loan \K)q$E<!  
  81 2101 交易性金融负债 transaction financial liabilities w!xSYh')  
  83 2201 应付票据 notes payable J5l:_hZUV  
  84 2202 应付账款 account payable $4eogI7N>w  
  85 2205 预收账款 item received in advance mqE&phF,  
  86 2211 应付职工薪酬 employee pay payable #}vcffgZ  
  87 2221 应交税费 tax payable 2Nj0 Hqjq  
  88 2231 应付股利 dividend payable t qER;L  
  89 2232 应付利息 interest payable S5uV\Y/A  
  90 2241 其他应付款 other account payable N .Ssz Zh  
  97 2401 预提费用 withholding expenses VWNmqeP  
  98 2411 预计负债 estimated liabilities 2h/` RefHJ  
  99 2501 递延收益 deferred income g:*yjj  
  100 2601 长期借款 money borrowed for long term (*M(gM{;  
  101 2602 长期债券 long-term bond HAU8H'h  
  106 2801 长期应付款 long-term account payable 1Ju{IEV  
  107 2802 未确认融资费用 unacknowledged financial charges jbg@CA*=C  
  108 2811 专项应付款 special accounts payable -MU^%t;-  
  109 2901 递延所得税负债 deferred income tax liabilities F4:ssy^  
  三、共同类 N,;Bl&EU  
  112 3101 衍生工具 derivative tool WIb U^WJ0  
  113 3201 套期工具 arbitrage tool w.V8-9 {  
  114 3202 被套期项目 arbitrage project Yt{Y)=_t  
  四、所有者权益类 9EH%[wfv  
  115 4001 实收资本 paid-up capital .vb*|So  
  116 4002 资本公积 contributed surplus yX)2 hj:s  
  117 4101 盈余公积 earned surplus t<`BaU  
  119 4103 本年利润 profit for the current year z?K+LTf8  
  120 4104 利润分配 allocation of profits iK dC2m  
  121 4201 库存股 treasury stock %f>V\z_C  
  五、成本类 N8!B2uPQ  
  122 5001 生产成本 production cost 0ogTQ`2Z:  
  123 5101 制造费用 cost of production SIg=_oa   
  124 5201 劳务成本 service cost 0/*z]2  
  125 5301 研发支出 research and development expenditures b_6j77  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ]6(NeS+  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Dui<$jl0b  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor N2~Nc"L  
  六、损益类 ABx0IdOcI  
  129 6001 主营业务收入 main business income Nlo*vu  
  130 6011 利息收入 金融共用​ interest income financial sharing u'iOa  
  135 6051 其他业务收入 other business income Ddu$49{S:  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance _E ?(cWC  
  137 6101 公允价值变动损益 sound value flexible loss and profit ~Ipl'cE  
  138 6111 投资收益 income on investment ~xA' -N/  
  142 6301 营业外收入 nonrevenue receipt u 9?85  
  143 6401 主营业务成本 main business cost jd$lu^>I  
  144 6402 其他业务支出 other business expense Yr0%ZYfN  
  145 6405 营业税金及附加 business tariff and annex ^ 6obxwVG  
  146 6411 利息支出 金融共用 interest expense financial sharing vZk+NS<  
  155 6601 销售费用 marketing cost F02NnF  
  156 6602 管理费用 managing cost Q"\*JV5  
  157 6603 财务费用 financial cost q3 9 RD  
  158 6604 勘探费用 exploration expense  9((v.  
  159 6701 资产减值损失 loss from asset devaluation z5Po,@W  
  160 6711 营业外支出 nonoperating expense 2"2b\b}my  
  161 6801 所得税 income tax 5Rc 5/m  
  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