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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 it}h8:^<  
  1 1001 库存现金 cash on hand %Xh}{o$G  
  2 1002 银行存款 bank deposit ]o'o v  
  5 1015 其他货币资金 other monetary capital 9VW/Af  
  9 1101 交易性金融资产 transaction monetary assets AMyg>n!  
  11 1121 应收票据 notes receivable *q 6XK_  
  12 1122 应收账款 Account receivable vm@V5oH  
  13 1123 预付账款 account prepaid Q+Bl1xl  
  14 1131 应收股利 dividend receivable T f3CyH!k  
  15 1132 应收利息 accrued interest receivable Ll|-CY $  
  21 1231 其他应收款 accounts receivable-others NO~G4PUM0C  
  22 1241 坏账准备 had debts reserve `Abd=1nH  
  28 1401 材料采购 procurement of materials s~7a-J  
  29 1402 在途物资 materials in transit {]\7 M|9\  
  30 1403 原材料 raw materials PSJj$bt;<+  
  32 1406 库存商品 commodity stocks *tv&=  
  33 1407 发出商品 goods in transit jG1(Oe;#  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles z@ `o(gh  
  42 1461 存货跌价准备 reserve against stock price declining 'pt (  
  43 1501 待摊费用 fees to be apportioned @ZIS v'F  
  45 1521 持有至到期投资 hold investment due sRt7.fe  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Q^ W,)%  
  47 1523 可供出售金融资产 financial assets available for sale <,:{Q75  
  48 1524 长期股权投资 long-term stock ownership investment MnD}i&k[  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve $2uC%er"H  
  50 1526 投资性房地产 investment real eastate eay|>xa2  
  51 1531 长期应收款 long-term account receivable Sn[xI9}O  
  52 1541 未实现融资收益 unrealized financing income jj`# ;Y  
  54 1601 固定资产 permanent assets #]dm/WzY  
  55 1602 累计折旧 accumulated depreciation 9Y3"V 3EZ  
  56 1603 固定资产减值准备permanent assets reduction reserve uUjjAGZ  
  57 1604 在建工程 construction in process Q>$B.z  
  58 1605 工程物资 engineer material wNUT0+  
  59 1606 固定资产清理 disposal of fixed assets ;y(;7n_ a  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing byI" ?  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing syr0|K[  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture x{;{fMN1  
  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 7I ~O| Mw  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 2{j$1EdI@-  
  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 WD%(RC"Q  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation GFT@Pqq  
  67 1701 无形资产 intangible assets a6gw6jQ  
  68 1702 累计摊销 accumulated amortization $T K*w8@:  
  69 1703 无形资产减值准备 intangible assets reduction reserve N'y<<tTA  
  70 1711 商誉 business reputation FF#Aq  
  71 1801 长期待摊费用 long-term deferred expenses 6c!F%xU}  
  72 1811 递延所得税资产 deferred income tax assets 6 ZRc|ZQ  
  73 1901 待处理财产损溢 waiting assets profit and loss .'=S1|_(  
  二、负债类 debt group d*tWFr|J-  
  74 2001 短期借款 short-term loan /rpr_Xw}  
  81 2101 交易性金融负债 transaction financial liabilities :WRD<D_4  
  83 2201 应付票据 notes payable &S(>L[)9  
  84 2202 应付账款 account payable Y%/RGYKh  
  85 2205 预收账款 item received in advance WdOxwsq"  
  86 2211 应付职工薪酬 employee pay payable i1x4$}  
  87 2221 应交税费 tax payable Z=8&`  
  88 2231 应付股利 dividend payable Osz=OO{  
  89 2232 应付利息 interest payable 80Y% C-Y:  
  90 2241 其他应付款 other account payable N&G'i.w/  
  97 2401 预提费用 withholding expenses v/ Ge+o0K  
  98 2411 预计负债 estimated liabilities yhgGvyD  
  99 2501 递延收益 deferred income "81'{\(I_  
  100 2601 长期借款 money borrowed for long term HsYzIQLL  
  101 2602 长期债券 long-term bond $Z;8@O3  
  106 2801 长期应付款 long-term account payable oU )(/  
  107 2802 未确认融资费用 unacknowledged financial charges ~ox}e(x y  
  108 2811 专项应付款 special accounts payable 1)c{;x& W  
  109 2901 递延所得税负债 deferred income tax liabilities T"P}`mT  
  三、共同类  B=*0  
  112 3101 衍生工具 derivative tool vk|f"I  
  113 3201 套期工具 arbitrage tool I'IFBVhaYn  
  114 3202 被套期项目 arbitrage project jUE:QOfRib  
  四、所有者权益类 >h%>s4W  
  115 4001 实收资本 paid-up capital W!HjO;  
  116 4002 资本公积 contributed surplus FV9{u[3m  
  117 4101 盈余公积 earned surplus HIw)HYF 2  
  119 4103 本年利润 profit for the current year hYyIC:PXR  
  120 4104 利润分配 allocation of profits 7[=G;2<  
  121 4201 库存股 treasury stock =( ZOn=IL  
  五、成本类 \ C:Gx4K  
  122 5001 生产成本 production cost b$;oty9Y  
  123 5101 制造费用 cost of production D'[:35z  
  124 5201 劳务成本 service cost a)W|gx6Y  
  125 5301 研发支出 research and development expenditures wxB HlgK4z  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor P8=|#yCi  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ]a.e;c-  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor PI L)(%X  
  六、损益类 ~H#c-B  
  129 6001 主营业务收入 main business income h];H]15&  
  130 6011 利息收入 金融共用​ interest income financial sharing w &YUb,{Y  
  135 6051 其他业务收入 other business income xpp nBnu$7  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Up%XBA  
  137 6101 公允价值变动损益 sound value flexible loss and profit D0 k ,8|  
  138 6111 投资收益 income on investment gm5%X'XL  
  142 6301 营业外收入 nonrevenue receipt N'{Yhx u  
  143 6401 主营业务成本 main business cost rbOJ;CK  
  144 6402 其他业务支出 other business expense $|Ol?s  
  145 6405 营业税金及附加 business tariff and annex Mh3.GpS  
  146 6411 利息支出 金融共用 interest expense financial sharing l'<&H#A;'  
  155 6601 销售费用 marketing cost rZ,3:x-:  
  156 6602 管理费用 managing cost x]YzVJ=Y  
  157 6603 财务费用 financial cost DCa[?|Y  
  158 6604 勘探费用 exploration expense n]vCvmt  
  159 6701 资产减值损失 loss from asset devaluation 8Mtd}{Fw*  
  160 6711 营业外支出 nonoperating expense i<m) s$u  
  161 6801 所得税 income tax q;R&valn  
  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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