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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 =ir;m  
  1 1001 库存现金 cash on hand F^v{Jqc  
  2 1002 银行存款 bank deposit  KNyD}1  
  5 1015 其他货币资金 other monetary capital "dU#j,B2  
  9 1101 交易性金融资产 transaction monetary assets c+M@{EbuN  
  11 1121 应收票据 notes receivable rG%_O$_dO  
  12 1122 应收账款 Account receivable 2&f=4b`Z  
  13 1123 预付账款 account prepaid V1V4 <Zj  
  14 1131 应收股利 dividend receivable IIEU{},}z  
  15 1132 应收利息 accrued interest receivable (I 0t*Se  
  21 1231 其他应收款 accounts receivable-others F(n))`(  
  22 1241 坏账准备 had debts reserve BTQC1;;N  
  28 1401 材料采购 procurement of materials J_Xf:Mz-  
  29 1402 在途物资 materials in transit 39m"}26*E  
  30 1403 原材料 raw materials !7kOw65+0  
  32 1406 库存商品 commodity stocks J)& +y;.  
  33 1407 发出商品 goods in transit ~$obcW1  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ] :#IZ0#  
  42 1461 存货跌价准备 reserve against stock price declining v2z/|sG  
  43 1501 待摊费用 fees to be apportioned ^/Y Aokj  
  45 1521 持有至到期投资 hold investment due MX_a]$\ :n  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ]lG\t'R  
  47 1523 可供出售金融资产 financial assets available for sale Re ur#K  
  48 1524 长期股权投资 long-term stock ownership investment EqU[mqeF  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve QI{Y@xQ  
  50 1526 投资性房地产 investment real eastate }u)G ERWO  
  51 1531 长期应收款 long-term account receivable !@ '2  
  52 1541 未实现融资收益 unrealized financing income j[eEyCW[)  
  54 1601 固定资产 permanent assets laJ%fBWmbi  
  55 1602 累计折旧 accumulated depreciation kpUU '7Q  
  56 1603 固定资产减值准备permanent assets reduction reserve z Ns8\  
  57 1604 在建工程 construction in process ~ +$><qj  
  58 1605 工程物资 engineer material ~"B[6^sW  
  59 1606 固定资产清理 disposal of fixed assets a6#PZ!1  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing DKCy h`  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing P &._ -[  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture "Jd1&FsCwX  
  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 ar}759  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Oz7v hOU  
  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 Jxp'.oo[  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ) O^08]Y g  
  67 1701 无形资产 intangible assets k3kqgR*  
  68 1702 累计摊销 accumulated amortization fX|,s2-FW  
  69 1703 无形资产减值准备 intangible assets reduction reserve j!H?dnE||  
  70 1711 商誉 business reputation *(IO<KAg8  
  71 1801 长期待摊费用 long-term deferred expenses %QbrVl+  
  72 1811 递延所得税资产 deferred income tax assets Agf!6kh  
  73 1901 待处理财产损溢 waiting assets profit and loss U#4W"1~iX  
  二、负债类 debt group ;OyM~T gI  
  74 2001 短期借款 short-term loan I@+<[n2  
  81 2101 交易性金融负债 transaction financial liabilities M 4?3l  
  83 2201 应付票据 notes payable %syBm  
  84 2202 应付账款 account payable Cu7iHhY5  
  85 2205 预收账款 item received in advance o(qmI /h  
  86 2211 应付职工薪酬 employee pay payable Pl6=._  
  87 2221 应交税费 tax payable !*-cf$  
  88 2231 应付股利 dividend payable 0w]?yqnE  
  89 2232 应付利息 interest payable _ji%BwJ  
  90 2241 其他应付款 other account payable ?A>-_B  
  97 2401 预提费用 withholding expenses 1vb0G ;a;|  
  98 2411 预计负债 estimated liabilities D1k]  
  99 2501 递延收益 deferred income pn|{P<b\  
  100 2601 长期借款 money borrowed for long term df\>-Hl  
  101 2602 长期债券 long-term bond uuB\~ #?T  
  106 2801 长期应付款 long-term account payable Z;:-8 HPDY  
  107 2802 未确认融资费用 unacknowledged financial charges h]$zub  
  108 2811 专项应付款 special accounts payable G_]mNh  
  109 2901 递延所得税负债 deferred income tax liabilities _,Y79 b6  
  三、共同类 KS_d5NvYl  
  112 3101 衍生工具 derivative tool 39CPFgi<l*  
  113 3201 套期工具 arbitrage tool N h%8;  
  114 3202 被套期项目 arbitrage project 7h~M&\M  
  四、所有者权益类 hSH-Ck@Qy  
  115 4001 实收资本 paid-up capital Lf9h;z>#  
  116 4002 资本公积 contributed surplus z_TK (;j  
  117 4101 盈余公积 earned surplus Rz]bCiD3 B  
  119 4103 本年利润 profit for the current year @ XMC$s  
  120 4104 利润分配 allocation of profits [u:_J qf-  
  121 4201 库存股 treasury stock fM{Vy])J  
  五、成本类 =t2epIr 5  
  122 5001 生产成本 production cost 2]wh1)  
  123 5101 制造费用 cost of production {`> x"Y5  
  124 5201 劳务成本 service cost 3t'K@W?AJh  
  125 5301 研发支出 research and development expenditures  O(!'V~3  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor v\vn}/>*d  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Jt"Wtr  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor  |Q dS;  
  六、损益类 04:Dbt~=?p  
  129 6001 主营业务收入 main business income _DQdo  
  130 6011 利息收入 金融共用​ interest income financial sharing <V{BRRx  
  135 6051 其他业务收入 other business income YeVhWPn@  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Zh$Z$85p  
  137 6101 公允价值变动损益 sound value flexible loss and profit tp"\  
  138 6111 投资收益 income on investment .jU9{;[  
  142 6301 营业外收入 nonrevenue receipt n) yqb  
  143 6401 主营业务成本 main business cost 9]iDNa/D  
  144 6402 其他业务支出 other business expense l:+1j{ d7  
  145 6405 营业税金及附加 business tariff and annex O{PRK5^h  
  146 6411 利息支出 金融共用 interest expense financial sharing ?zEgN!\R)  
  155 6601 销售费用 marketing cost qyto`n7  
  156 6602 管理费用 managing cost If tPN6(Z  
  157 6603 财务费用 financial cost H;8(y4;  
  158 6604 勘探费用 exploration expense x UYSD  
  159 6701 资产减值损失 loss from asset devaluation iBCM?RiG  
  160 6711 营业外支出 nonoperating expense @Hzsud  
  161 6801 所得税 income tax  2B#WWb  
  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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