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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
Mz: "p.  
  一、资产类 _<u>? Qt  
  1 1001 库存现金 cash on hand j2s{rQQ  
  2 1002 银行存款 bank deposit &Ivf!Bgm{Z  
  5 1015 其他货币资金 other monetary capital *:"p*qV*  
  9 1101 交易性金融资产 transaction monetary assets Jvr`9<`  
  11 1121 应收票据 notes receivable TT^L) d  
  12 1122 应收账款 Account receivable z-JYzxL9  
  13 1123 预付账款 account prepaid }ws(:I^  
  14 1131 应收股利 dividend receivable wxE'h~+  
  15 1132 应收利息 accrued interest receivable ( 9(NP_s  
  21 1231 其他应收款 accounts receivable-others kE854Ej  
  22 1241 坏账准备 had debts reserve !|~yf3  
  28 1401 材料采购 procurement of materials ODKHI\U  
  29 1402 在途物资 materials in transit \[<8AV"E-'  
  30 1403 原材料 raw materials hH_\C.bL  
  32 1406 库存商品 commodity stocks yX%NFXD  
  33 1407 发出商品 goods in transit 09J,!NN  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles zxC~a97`  
  42 1461 存货跌价准备 reserve against stock price declining .o)  
  43 1501 待摊费用 fees to be apportioned p4@0Dz `Q  
  45 1521 持有至到期投资 hold investment due m%U$37A 1  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve x,Z:12H0  
  47 1523 可供出售金融资产 financial assets available for sale vz^=o'  
  48 1524 长期股权投资 long-term stock ownership investment $KPf[JvQ  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve TNlS2b1  
  50 1526 投资性房地产 investment real eastate !RwMUnp  
  51 1531 长期应收款 long-term account receivable Cf.(/5X  
  52 1541 未实现融资收益 unrealized financing income Rts.jm>[  
  54 1601 固定资产 permanent assets naM=oSB(  
  55 1602 累计折旧 accumulated depreciation b&!x.+d-z  
  56 1603 固定资产减值准备permanent assets reduction reserve w_*$w Vl  
  57 1604 在建工程 construction in process +T HBPEq  
  58 1605 工程物资 engineer material WD|pG;Gq  
  59 1606 固定资产清理 disposal of fixed assets H(DI /"N  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing S7B?[SPrN[  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ?'U@oz8 B  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture h y"=)n(  
  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 OQ+kOE&  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture W.> }5uVl6  
  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 @Uqcym.  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation / gP"X1.  
  67 1701 无形资产 intangible assets ! _?#f|  
  68 1702 累计摊销 accumulated amortization vs{xr*Ft  
  69 1703 无形资产减值准备 intangible assets reduction reserve 4YA1~7R  
  70 1711 商誉 business reputation mV|Z5= f  
  71 1801 长期待摊费用 long-term deferred expenses LT:8/&\  
  72 1811 递延所得税资产 deferred income tax assets 9G)fJr  
  73 1901 待处理财产损溢 waiting assets profit and loss QLb!e"C  
  二、负债类 debt group "LM[WcDX  
  74 2001 短期借款 short-term loan aPHNX)  
  81 2101 交易性金融负债 transaction financial liabilities BrsBB"<o,  
  83 2201 应付票据 notes payable 41c4Xj?'  
  84 2202 应付账款 account payable P]H4!}M  
  85 2205 预收账款 item received in advance p5#UH  
  86 2211 应付职工薪酬 employee pay payable &,'CHBM  
  87 2221 应交税费 tax payable }T"&4Rvs2R  
  88 2231 应付股利 dividend payable 8>'vzc/* >  
  89 2232 应付利息 interest payable R2y~+tko?  
  90 2241 其他应付款 other account payable O7yIFqI=/  
  97 2401 预提费用 withholding expenses d+ ]/0J!c  
  98 2411 预计负债 estimated liabilities `Gh#2 U  
  99 2501 递延收益 deferred income 4#ZZwa]y  
  100 2601 长期借款 money borrowed for long term "T.Qb/97@  
  101 2602 长期债券 long-term bond \'+P5,  
  106 2801 长期应付款 long-term account payable &'c&B0j  
  107 2802 未确认融资费用 unacknowledged financial charges Q\aC:68  
  108 2811 专项应付款 special accounts payable 4)d"}j  
  109 2901 递延所得税负债 deferred income tax liabilities PDpDkcy|QM  
  三、共同类 ~X,ZZ 9H  
  112 3101 衍生工具 derivative tool zZiga q"  
  113 3201 套期工具 arbitrage tool |\N))K-2D  
  114 3202 被套期项目 arbitrage project ^TAf+C^Ry  
  四、所有者权益类 oEsqLh9a|  
  115 4001 实收资本 paid-up capital .Kssc lSD1  
  116 4002 资本公积 contributed surplus 14yzGhA  
  117 4101 盈余公积 earned surplus gNSsT])  
  119 4103 本年利润 profit for the current year -qpe;=g&f  
  120 4104 利润分配 allocation of profits  #{zF~/Qq  
  121 4201 库存股 treasury stock trlZ  
  五、成本类 }h=3[pe}  
  122 5001 生产成本 production cost h 2C9p2.  
  123 5101 制造费用 cost of production =/bC0bb{i  
  124 5201 劳务成本 service cost V(F1i%9lg  
  125 5301 研发支出 research and development expenditures f&? 8fB8{  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ]?s^{  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor TchByN6oN<  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor .|GnTC q  
  六、损益类 _nec6=S6(  
  129 6001 主营业务收入 main business income [~k!wipK  
  130 6011 利息收入 金融共用​ interest income financial sharing @Wd1+Yky  
  135 6051 其他业务收入 other business income Ee'wsL  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 1Wz5I v#Ez  
  137 6101 公允价值变动损益 sound value flexible loss and profit 0|FQIhVuY  
  138 6111 投资收益 income on investment FIpJ>E"n  
  142 6301 营业外收入 nonrevenue receipt z/|tsVK  
  143 6401 主营业务成本 main business cost 9C|-|mo  
  144 6402 其他业务支出 other business expense i"#zb&~nF  
  145 6405 营业税金及附加 business tariff and annex \/?&W[TF  
  146 6411 利息支出 金融共用 interest expense financial sharing jNW/Biy4u  
  155 6601 销售费用 marketing cost F*=}}H/  
  156 6602 管理费用 managing cost 92Rm{n   
  157 6603 财务费用 financial cost V0y_c^x  
  158 6604 勘探费用 exploration expense :@J.!dokF  
  159 6701 资产减值损失 loss from asset devaluation HQ^:5 XH  
  160 6711 营业外支出 nonoperating expense ?]0bR]}y  
  161 6801 所得税 income tax }c'T]h\S  
  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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