论坛风格切换切换到宽版
  • 3401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
z\Rs?v"  
  一、资产类 ( v6t E[4  
  1 1001 库存现金 cash on hand ?l! L )!2  
  2 1002 银行存款 bank deposit y>Zvose  
  5 1015 其他货币资金 other monetary capital I= G%r/3  
  9 1101 交易性金融资产 transaction monetary assets :9Zu&t  
  11 1121 应收票据 notes receivable h$F;=YS   
  12 1122 应收账款 Account receivable |NJe4lw+?  
  13 1123 预付账款 account prepaid kT&-:: ^R  
  14 1131 应收股利 dividend receivable 0#pjfc `:  
  15 1132 应收利息 accrued interest receivable b'Pq [ )  
  21 1231 其他应收款 accounts receivable-others )G\23P  
  22 1241 坏账准备 had debts reserve L-hK(W!8pt  
  28 1401 材料采购 procurement of materials }__g\?Y f  
  29 1402 在途物资 materials in transit LZch7Xe3  
  30 1403 原材料 raw materials P~Q5d&1SO  
  32 1406 库存商品 commodity stocks uSLO"\zysX  
  33 1407 发出商品 goods in transit C)~YWx@v  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles "nPmQ  
  42 1461 存货跌价准备 reserve against stock price declining gh=s#DQsFw  
  43 1501 待摊费用 fees to be apportioned xphw0Es  
  45 1521 持有至到期投资 hold investment due r(h&=&T6  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve \{AxDk{z#  
  47 1523 可供出售金融资产 financial assets available for sale k_/hgO  
  48 1524 长期股权投资 long-term stock ownership investment '(mJ*Eb  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 8Y*SZTzV  
  50 1526 投资性房地产 investment real eastate kT@RA}  
  51 1531 长期应收款 long-term account receivable c9-$t d&  
  52 1541 未实现融资收益 unrealized financing income ]wh8m1  
  54 1601 固定资产 permanent assets _IuEa\>  
  55 1602 累计折旧 accumulated depreciation ^. 5 L\  
  56 1603 固定资产减值准备permanent assets reduction reserve i>HipD,TD  
  57 1604 在建工程 construction in process S+3'C  
  58 1605 工程物资 engineer material X&o!xV -+  
  59 1606 固定资产清理 disposal of fixed assets *vc=>AEc  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing F`S OF O  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing F, Y@  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 8J{I6nPF  
  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 , mEFp_a+  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture xT70Rp(2po  
  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 %lNv?sWb  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation lTJ1]7)  
  67 1701 无形资产 intangible assets -CfGWO#Gbx  
  68 1702 累计摊销 accumulated amortization Bj09?#~[  
  69 1703 无形资产减值准备 intangible assets reduction reserve 0L"CM?C  
  70 1711 商誉 business reputation [SgWUP*  
  71 1801 长期待摊费用 long-term deferred expenses !`q*{Ojx  
  72 1811 递延所得税资产 deferred income tax assets &,4]XT  
  73 1901 待处理财产损溢 waiting assets profit and loss x|i"x+o  
  二、负债类 debt group 3t22KY[`  
  74 2001 短期借款 short-term loan qIcQPJn!}  
  81 2101 交易性金融负债 transaction financial liabilities J\<7M8   
  83 2201 应付票据 notes payable Ug_5INK  
  84 2202 应付账款 account payable $C0Nv Jf  
  85 2205 预收账款 item received in advance Nr=ud QA{  
  86 2211 应付职工薪酬 employee pay payable ^8$CpAK]M  
  87 2221 应交税费 tax payable Y^m2ealC  
  88 2231 应付股利 dividend payable :-ZE~b HJ  
  89 2232 应付利息 interest payable ztf VXmi'  
  90 2241 其他应付款 other account payable N]R<EBq  
  97 2401 预提费用 withholding expenses EbSH)aR  
  98 2411 预计负债 estimated liabilities 2|@@xF  
  99 2501 递延收益 deferred income Yr5A,-s  
  100 2601 长期借款 money borrowed for long term /tl/%:U*.  
  101 2602 长期债券 long-term bond @iK=1\-2  
  106 2801 长期应付款 long-term account payable Hy5_iYP5  
  107 2802 未确认融资费用 unacknowledged financial charges H1_XEcaM+*  
  108 2811 专项应付款 special accounts payable TWYz\Hmw  
  109 2901 递延所得税负债 deferred income tax liabilities rGuhYYvK  
  三、共同类 8*kZ.-T B  
  112 3101 衍生工具 derivative tool D.Rk{0se8  
  113 3201 套期工具 arbitrage tool .w/#S-at  
  114 3202 被套期项目 arbitrage project hDJq:g wD  
  四、所有者权益类 q4{Pm $OW  
  115 4001 实收资本 paid-up capital \s?OvqI:  
  116 4002 资本公积 contributed surplus LO]D XW 9  
  117 4101 盈余公积 earned surplus ' Bb]< L`  
  119 4103 本年利润 profit for the current year `}.K@17  
  120 4104 利润分配 allocation of profits In^MZ)?  
  121 4201 库存股 treasury stock 0#4_vg .  
  五、成本类 fiz2544  
  122 5001 生产成本 production cost ;8/w'oe *j  
  123 5101 制造费用 cost of production D5fJuT-bp  
  124 5201 劳务成本 service cost @;kw6f:{d  
  125 5301 研发支出 research and development expenditures 7Ipt~K}  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 3xef>Xv=  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor <h|XB}s+  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Q :eIq<erY  
  六、损益类 +qq,;npi  
  129 6001 主营业务收入 main business income fpf1^ TZ  
  130 6011 利息收入 金融共用​ interest income financial sharing <GPL8 D  
  135 6051 其他业务收入 other business income _Z+tb]  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance _H}y7  
  137 6101 公允价值变动损益 sound value flexible loss and profit sv\'XarM  
  138 6111 投资收益 income on investment <q hNX$t  
  142 6301 营业外收入 nonrevenue receipt 8(3'YNC  
  143 6401 主营业务成本 main business cost DLcfOOn1I  
  144 6402 其他业务支出 other business expense ?g| K"P<1  
  145 6405 营业税金及附加 business tariff and annex [ 1B F8:  
  146 6411 利息支出 金融共用 interest expense financial sharing B+S &vV  
  155 6601 销售费用 marketing cost #m?GBr%k  
  156 6602 管理费用 managing cost DfwxPt#  
  157 6603 财务费用 financial cost ;~T)pG8IS  
  158 6604 勘探费用 exploration expense `GOxFDB.  
  159 6701 资产减值损失 loss from asset devaluation O$u;]cg  
  160 6711 营业外支出 nonoperating expense 1rh\X[@  
  161 6801 所得税 income tax 0/hX3h  
  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