论坛风格切换切换到宽版
  • 2147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
jQ31u  
  一、资产类 v)2@;Q  
  1 1001 库存现金 cash on hand g)iSC?H  
  2 1002 银行存款 bank deposit fJC,ubP[5  
  5 1015 其他货币资金 other monetary capital w65 $ R  
  9 1101 交易性金融资产 transaction monetary assets 2'r8#,)  
  11 1121 应收票据 notes receivable T't^pO-`  
  12 1122 应收账款 Account receivable :PaFC{O)*  
  13 1123 预付账款 account prepaid ~1h-LbFI2  
  14 1131 应收股利 dividend receivable rbP3&L  
  15 1132 应收利息 accrued interest receivable p8^^Pva/  
  21 1231 其他应收款 accounts receivable-others jr:LLn#}  
  22 1241 坏账准备 had debts reserve K~WwV8c9;  
  28 1401 材料采购 procurement of materials 3^us;aOr  
  29 1402 在途物资 materials in transit q9pcEm4?  
  30 1403 原材料 raw materials Z{n7z$s*  
  32 1406 库存商品 commodity stocks |T"{q  
  33 1407 发出商品 goods in transit {w^flizY  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles [P{Xg:0  
  42 1461 存货跌价准备 reserve against stock price declining Dx[t?-  
  43 1501 待摊费用 fees to be apportioned y K&)H+v  
  45 1521 持有至到期投资 hold investment due 2s6Hr;^w.1  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve MJX m7<(  
  47 1523 可供出售金融资产 financial assets available for sale lv ^=g  
  48 1524 长期股权投资 long-term stock ownership investment [* > @hx  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve XfsCu>  
  50 1526 投资性房地产 investment real eastate ZcO!cR&*'J  
  51 1531 长期应收款 long-term account receivable O!]w J  
  52 1541 未实现融资收益 unrealized financing income C>;yW7*g"  
  54 1601 固定资产 permanent assets %9NGVC  
  55 1602 累计折旧 accumulated depreciation l>&)_:\  
  56 1603 固定资产减值准备permanent assets reduction reserve +uwjZN'9a  
  57 1604 在建工程 construction in process 28BiuxVW  
  58 1605 工程物资 engineer material 1=(i{D~  
  59 1606 固定资产清理 disposal of fixed assets p-; ]O~^  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ]-fZeyY$  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing O.K8$  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture c*1x*'j.  
  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 xSOL4  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Cm ;N5i  
  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 .(1$Q6yG  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation #lLL5ji  
  67 1701 无形资产 intangible assets ,.}PZL  
  68 1702 累计摊销 accumulated amortization BkqIfV%O  
  69 1703 无形资产减值准备 intangible assets reduction reserve KuI>:i;  
  70 1711 商誉 business reputation {U(h]'  
  71 1801 长期待摊费用 long-term deferred expenses nC&rQQFF  
  72 1811 递延所得税资产 deferred income tax assets mc$c!Ax*  
  73 1901 待处理财产损溢 waiting assets profit and loss oC[wYUDg  
  二、负债类 debt group 7_Q86o  
  74 2001 短期借款 short-term loan & 1':s|c  
  81 2101 交易性金融负债 transaction financial liabilities $0W0+A$  
  83 2201 应付票据 notes payable @g=A\2  
  84 2202 应付账款 account payable }5]s+m  
  85 2205 预收账款 item received in advance x)* /3[  
  86 2211 应付职工薪酬 employee pay payable (wY% $kW4  
  87 2221 应交税费 tax payable >Ia(g0  
  88 2231 应付股利 dividend payable UZAWh R  
  89 2232 应付利息 interest payable [ $"iO#oO  
  90 2241 其他应付款 other account payable 9vj:=,TNu  
  97 2401 预提费用 withholding expenses Z.mV fy%  
  98 2411 预计负债 estimated liabilities "4?hK  
  99 2501 递延收益 deferred income 25 ~$qY_  
  100 2601 长期借款 money borrowed for long term G#*!)#M <  
  101 2602 长期债券 long-term bond ntkinbbD  
  106 2801 长期应付款 long-term account payable J/=A f [  
  107 2802 未确认融资费用 unacknowledged financial charges n `Xz<Q!  
  108 2811 专项应付款 special accounts payable ?\p E#~m  
  109 2901 递延所得税负债 deferred income tax liabilities S2s-TpjB<  
  三、共同类 {Jy%h8n*  
  112 3101 衍生工具 derivative tool bn(Scl#@K  
  113 3201 套期工具 arbitrage tool x> q3w# B  
  114 3202 被套期项目 arbitrage project p.\KmEx  
  四、所有者权益类 !S-hv1bE  
  115 4001 实收资本 paid-up capital jh?7+(Cw  
  116 4002 资本公积 contributed surplus aKUr":z  
  117 4101 盈余公积 earned surplus /&|pXBY$;  
  119 4103 本年利润 profit for the current year Ni)#tz_9  
  120 4104 利润分配 allocation of profits w0I /  
  121 4201 库存股 treasury stock ^ /BE=$E\  
  五、成本类 m{5$4v,[  
  122 5001 生产成本 production cost g`6wj|@ =W  
  123 5101 制造费用 cost of production 7w$R-Y/E  
  124 5201 劳务成本 service cost @ixX?N)V  
  125 5301 研发支出 research and development expenditures (hV"z;rI  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor v}Nx*%  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Q+Fw =Xw  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor !?>)[@2 k6  
  六、损益类 9]w0zUOL6  
  129 6001 主营业务收入 main business income E 9:hK  
  130 6011 利息收入 金融共用​ interest income financial sharing 2r0!h98  
  135 6051 其他业务收入 other business income MGz> ,c^wW  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance (j I|F-i  
  137 6101 公允价值变动损益 sound value flexible loss and profit Tz-cN  
  138 6111 投资收益 income on investment }:8>>lQ  
  142 6301 营业外收入 nonrevenue receipt B<&_lG0sS  
  143 6401 主营业务成本 main business cost 3,5wWT] )  
  144 6402 其他业务支出 other business expense yfW^wyDd2o  
  145 6405 营业税金及附加 business tariff and annex 9C 05  
  146 6411 利息支出 金融共用 interest expense financial sharing 7EO&:b]  
  155 6601 销售费用 marketing cost  e C{Z  
  156 6602 管理费用 managing cost y~=hM   
  157 6603 财务费用 financial cost zLqp@\sT  
  158 6604 勘探费用 exploration expense n6Zx0ad?  
  159 6701 资产减值损失 loss from asset devaluation 4~Pto f@  
  160 6711 营业外支出 nonoperating expense 6V?RES;X  
  161 6801 所得税 income tax A (p  
  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