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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 pbdF]>\  
  1 1001 库存现金 cash on hand k5X b}@  
  2 1002 银行存款 bank deposit !`C%Fkq  
  5 1015 其他货币资金 other monetary capital W uf/LKj  
  9 1101 交易性金融资产 transaction monetary assets #{w5)|S#JD  
  11 1121 应收票据 notes receivable "/ y|VTV"  
  12 1122 应收账款 Account receivable n2E4!L|q  
  13 1123 预付账款 account prepaid 2f`xHI/@fj  
  14 1131 应收股利 dividend receivable #HDe sen  
  15 1132 应收利息 accrued interest receivable 0UD"^zgY  
  21 1231 其他应收款 accounts receivable-others X2P``YFV{  
  22 1241 坏账准备 had debts reserve kJeu40o N  
  28 1401 材料采购 procurement of materials %Qd3BZ  
  29 1402 在途物资 materials in transit YOKR//|3  
  30 1403 原材料 raw materials v Xf:~G]  
  32 1406 库存商品 commodity stocks qvTJ>FILT  
  33 1407 发出商品 goods in transit ._ih$=   
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles s7|3zqi  
  42 1461 存货跌价准备 reserve against stock price declining  ;o%:7 &  
  43 1501 待摊费用 fees to be apportioned R .UumBM  
  45 1521 持有至到期投资 hold investment due !VNbj\Bp  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve {jhcZ"#>\  
  47 1523 可供出售金融资产 financial assets available for sale Z~R dFC  
  48 1524 长期股权投资 long-term stock ownership investment U IQ 6SvM  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve *2#FRA#q  
  50 1526 投资性房地产 investment real eastate ' ^B3pR:  
  51 1531 长期应收款 long-term account receivable k -]xSKG  
  52 1541 未实现融资收益 unrealized financing income 9,K VBO  
  54 1601 固定资产 permanent assets ?w8p LE~E  
  55 1602 累计折旧 accumulated depreciation X{'wWWZC  
  56 1603 固定资产减值准备permanent assets reduction reserve )(.%QSA\C  
  57 1604 在建工程 construction in process ?N2X)Y@yi  
  58 1605 工程物资 engineer material &@"w-M  
  59 1606 固定资产清理 disposal of fixed assets )BB%4=u@~.  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 'ucG t  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 4)E|&)-fu8  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 7p !zp9|  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture *G9 [j$  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 1>yha j(K  
  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 mf~Lzp  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ^ `E@/<w8  
  67 1701 无形资产 intangible assets gb9[Meg'  
  68 1702 累计摊销 accumulated amortization h^v9|~ZJ'7  
  69 1703 无形资产减值准备 intangible assets reduction reserve tPzM7 n|  
  70 1711 商誉 business reputation tnNZ`]qY  
  71 1801 长期待摊费用 long-term deferred expenses ^^'[%ok  
  72 1811 递延所得税资产 deferred income tax assets 9kUV1?  
  73 1901 待处理财产损溢 waiting assets profit and loss -P* xyI  
  二、负债类 debt group 6_Fpca3L  
  74 2001 短期借款 short-term loan +&?'KZ+Z_v  
  81 2101 交易性金融负债 transaction financial liabilities n)Hk8)^8  
  83 2201 应付票据 notes payable GP Ix@k  
  84 2202 应付账款 account payable KKV)DExv?  
  85 2205 预收账款 item received in advance wYa0hNd  
  86 2211 应付职工薪酬 employee pay payable ?U$}Rsk{#  
  87 2221 应交税费 tax payable G tG&yeB  
  88 2231 应付股利 dividend payable Gk{W:866  
  89 2232 应付利息 interest payable  srvYAAE  
  90 2241 其他应付款 other account payable N]V/83_  
  97 2401 预提费用 withholding expenses ujow?$&  
  98 2411 预计负债 estimated liabilities n~9 i^  
  99 2501 递延收益 deferred income /AoVl'R  
  100 2601 长期借款 money borrowed for long term !>q?dhw@  
  101 2602 长期债券 long-term bond `)LIVi"(D  
  106 2801 长期应付款 long-term account payable BZ2nDW*%  
  107 2802 未确认融资费用 unacknowledged financial charges /5jKX 5r  
  108 2811 专项应付款 special accounts payable 6/VNuQ_#  
  109 2901 递延所得税负债 deferred income tax liabilities Cv0&prt  
  三、共同类 v?FhG b~1  
  112 3101 衍生工具 derivative tool ws. ?cCTpt  
  113 3201 套期工具 arbitrage tool #i@ACAgn;6  
  114 3202 被套期项目 arbitrage project yW[L,N7d  
  四、所有者权益类 _jiQL66pY  
  115 4001 实收资本 paid-up capital p|b+I"M  
  116 4002 资本公积 contributed surplus {WIY8B'c  
  117 4101 盈余公积 earned surplus KU*`f{|  
  119 4103 本年利润 profit for the current year <&KLo>B^  
  120 4104 利润分配 allocation of profits r+SEw ;  
  121 4201 库存股 treasury stock jGJ.Pvc>i  
  五、成本类 S3b|wUf  
  122 5001 生产成本 production cost  7N!tp,?  
  123 5101 制造费用 cost of production ,9F*96  
  124 5201 劳务成本 service cost }7-7 t{G  
  125 5301 研发支出 research and development expenditures ,0BR-#  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor q^)=F_QvG  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor v/]Qq  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor RfD{g"]y  
  六、损益类 Wk7L:uK  
  129 6001 主营业务收入 main business income vU?b"n  
  130 6011 利息收入 金融共用​ interest income financial sharing <>SR4  
  135 6051 其他业务收入 other business income mu 2 A%"7  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance a$~IQ2$|6  
  137 6101 公允价值变动损益 sound value flexible loss and profit Fecx';_1`  
  138 6111 投资收益 income on investment Cc@=?  
  142 6301 营业外收入 nonrevenue receipt ~*jsB=XM/  
  143 6401 主营业务成本 main business cost H&~5sEGa  
  144 6402 其他业务支出 other business expense dK[*  
  145 6405 营业税金及附加 business tariff and annex 1 ,#{X3  
  146 6411 利息支出 金融共用 interest expense financial sharing XulaPq  
  155 6601 销售费用 marketing cost iTj"lA  
  156 6602 管理费用 managing cost ,}eRnl\  
  157 6603 财务费用 financial cost -J-3_9I  
  158 6604 勘探费用 exploration expense NG!>7$@RV  
  159 6701 资产减值损失 loss from asset devaluation J'I1,5(  
  160 6711 营业外支出 nonoperating expense j2< !z;2  
  161 6801 所得税 income tax 3Gc ,I:\  
  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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