论坛风格切换切换到宽版
  • 2734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
BmBz}:xMez  
  一、资产类 CIC[1,  
  1 1001 库存现金 cash on hand I;MD>%[W,  
  2 1002 银行存款 bank deposit .~D>5 JnEk  
  5 1015 其他货币资金 other monetary capital (< c7<_-H  
  9 1101 交易性金融资产 transaction monetary assets anN#5j t  
  11 1121 应收票据 notes receivable s8mr''  
  12 1122 应收账款 Account receivable k$i'v:c|:i  
  13 1123 预付账款 account prepaid l=m(mf?QBg  
  14 1131 应收股利 dividend receivable +OHGn;C  
  15 1132 应收利息 accrued interest receivable =xN= #  
  21 1231 其他应收款 accounts receivable-others n1v5Q2xw  
  22 1241 坏账准备 had debts reserve Ip *g'  
  28 1401 材料采购 procurement of materials S: :>N.y  
  29 1402 在途物资 materials in transit S4o$t -9l  
  30 1403 原材料 raw materials *_-'/ i  
  32 1406 库存商品 commodity stocks H)(jh  
  33 1407 发出商品 goods in transit &#w=7L3AW  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles BlC <`2S  
  42 1461 存货跌价准备 reserve against stock price declining 7jG(<!,  
  43 1501 待摊费用 fees to be apportioned 1DJekiWf  
  45 1521 持有至到期投资 hold investment due I PCGt{B~  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Yl^mAS[w&  
  47 1523 可供出售金融资产 financial assets available for sale Xrq x\X  
  48 1524 长期股权投资 long-term stock ownership investment $'wq1u  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve i@P }{   
  50 1526 投资性房地产 investment real eastate @%ECj)u`O  
  51 1531 长期应收款 long-term account receivable F7}-!  
  52 1541 未实现融资收益 unrealized financing income N_gD>6I  
  54 1601 固定资产 permanent assets | A)\ :  
  55 1602 累计折旧 accumulated depreciation ^TdZ*($5  
  56 1603 固定资产减值准备permanent assets reduction reserve P:xT0g tt  
  57 1604 在建工程 construction in process 2DDsWJ;  
  58 1605 工程物资 engineer material 5Rv+zQ#GR  
  59 1606 固定资产清理 disposal of fixed assets ~qP[eW e  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing "&+3#D >  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing V9%aBkf8w  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture m_NCx]#e   
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture mEAXM 1J|  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Jh/ E@}'  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 2umv|]n+l|  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 6p;m\  
  67 1701 无形资产 intangible assets 0Q9T3X  
  68 1702 累计摊销 accumulated amortization R{hf9R,  
  69 1703 无形资产减值准备 intangible assets reduction reserve XP?rOOn  
  70 1711 商誉 business reputation bZw naM4"F  
  71 1801 长期待摊费用 long-term deferred expenses 3251Vq %  
  72 1811 递延所得税资产 deferred income tax assets Ri*3ySyb  
  73 1901 待处理财产损溢 waiting assets profit and loss e]8,:Gd(  
  二、负债类 debt group dFXc/VH')  
  74 2001 短期借款 short-term loan Q;/a F`  
  81 2101 交易性金融负债 transaction financial liabilities WgQBGch,!  
  83 2201 应付票据 notes payable qt e>r  
  84 2202 应付账款 account payable p*QKK@C  
  85 2205 预收账款 item received in advance l,|%7-  
  86 2211 应付职工薪酬 employee pay payable mB '3N;~  
  87 2221 应交税费 tax payable &]6) LFm  
  88 2231 应付股利 dividend payable )$%Z:  
  89 2232 应付利息 interest payable Y$>-%KcKeI  
  90 2241 其他应付款 other account payable BHDML.r }M  
  97 2401 预提费用 withholding expenses nSx8E7 |V  
  98 2411 预计负债 estimated liabilities C)-^<  
  99 2501 递延收益 deferred income -NGK@Yk22  
  100 2601 长期借款 money borrowed for long term k`KGB  
  101 2602 长期债券 long-term bond OR6ML- |  
  106 2801 长期应付款 long-term account payable ,~PYt*X4  
  107 2802 未确认融资费用 unacknowledged financial charges ZfAzc6J?\  
  108 2811 专项应付款 special accounts payable JtKp(k&  
  109 2901 递延所得税负债 deferred income tax liabilities M)-6T{[IT  
  三、共同类 /a9 !Cf  
  112 3101 衍生工具 derivative tool &n2e  
  113 3201 套期工具 arbitrage tool ='?:z2lJ   
  114 3202 被套期项目 arbitrage project NcS.49  
  四、所有者权益类 {^)70Vz>PE  
  115 4001 实收资本 paid-up capital \/`?  
  116 4002 资本公积 contributed surplus ~`8hwR1&z  
  117 4101 盈余公积 earned surplus , $*IzL~  
  119 4103 本年利润 profit for the current year jR ~DToQ  
  120 4104 利润分配 allocation of profits Nil}js27  
  121 4201 库存股 treasury stock b p<^ R  
  五、成本类 unl1*4e+  
  122 5001 生产成本 production cost +>^7vq-\'  
  123 5101 制造费用 cost of production |iYg >  
  124 5201 劳务成本 service cost #U7_a{cn"M  
  125 5301 研发支出 research and development expenditures Pf_F59"  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor `bI)<B  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor e9pOisZ;8  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor YB))S!;Ok  
  六、损益类 Nt`b;X&  
  129 6001 主营业务收入 main business income +YY8h>h j  
  130 6011 利息收入 金融共用​ interest income financial sharing <~emx'F|  
  135 6051 其他业务收入 other business income ZM#=`k9  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance }l0&a!C  
  137 6101 公允价值变动损益 sound value flexible loss and profit rnFM/GAy  
  138 6111 投资收益 income on investment LHCsk{3  
  142 6301 营业外收入 nonrevenue receipt }uc IH@U{  
  143 6401 主营业务成本 main business cost Xt/Ksw"wn  
  144 6402 其他业务支出 other business expense  v9RW5  
  145 6405 营业税金及附加 business tariff and annex 8;P2A\ X  
  146 6411 利息支出 金融共用 interest expense financial sharing =s97Z-  
  155 6601 销售费用 marketing cost 7Ey#u4Q  
  156 6602 管理费用 managing cost mdih-u(T|  
  157 6603 财务费用 financial cost u^W2UE\  
  158 6604 勘探费用 exploration expense k_|^kdWJ  
  159 6701 资产减值损失 loss from asset devaluation  NW9n  
  160 6711 营业外支出 nonoperating expense 7k%T<;V  
  161 6801 所得税 income tax sd re#@n}  
  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