论坛风格切换切换到宽版
  • 3405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
:S-{a  
  一、资产类 JZ> (h  
  1 1001 库存现金 cash on hand aM_O0Rn==  
  2 1002 银行存款 bank deposit 9@nd>B  
  5 1015 其他货币资金 other monetary capital {=,I>w]T|W  
  9 1101 交易性金融资产 transaction monetary assets ]T.+(\I  
  11 1121 应收票据 notes receivable  rodqa  
  12 1122 应收账款 Account receivable /z}b1m+  
  13 1123 预付账款 account prepaid  \IqCC h  
  14 1131 应收股利 dividend receivable mM{cH=  
  15 1132 应收利息 accrued interest receivable Vkf{dHjW  
  21 1231 其他应收款 accounts receivable-others ZC^NhgX  
  22 1241 坏账准备 had debts reserve }YM[aq?6  
  28 1401 材料采购 procurement of materials HHs!6`R$0c  
  29 1402 在途物资 materials in transit : Hu {MN\  
  30 1403 原材料 raw materials *dC&*6Rx  
  32 1406 库存商品 commodity stocks u&o$2 '8  
  33 1407 发出商品 goods in transit rz%^l1@-  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Uaj_,qb(  
  42 1461 存货跌价准备 reserve against stock price declining m|OB_[9  
  43 1501 待摊费用 fees to be apportioned .Ep&O#  
  45 1521 持有至到期投资 hold investment due wL>;_KdU`  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve i If?K%M7  
  47 1523 可供出售金融资产 financial assets available for sale L7.SH#m  
  48 1524 长期股权投资 long-term stock ownership investment R. vVl+  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 'C>sYSL  
  50 1526 投资性房地产 investment real eastate D O||o&u  
  51 1531 长期应收款 long-term account receivable VZ 7(6?W  
  52 1541 未实现融资收益 unrealized financing income :" @-Bcln  
  54 1601 固定资产 permanent assets a#9pN?~  
  55 1602 累计折旧 accumulated depreciation y(^\]-fE  
  56 1603 固定资产减值准备permanent assets reduction reserve H9!q)qlK  
  57 1604 在建工程 construction in process $ 1m}lXk  
  58 1605 工程物资 engineer material Wu$yB!  
  59 1606 固定资产清理 disposal of fixed assets 5/CF_v  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing O*W<za;  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing xZ >j Q_}  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture @:>gRD  
  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 O,NVhU7,  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture dB:c2  
  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 2Je]dj4  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Y zmMF  
  67 1701 无形资产 intangible assets q)AX*T+  
  68 1702 累计摊销 accumulated amortization +B&+FGfNU  
  69 1703 无形资产减值准备 intangible assets reduction reserve cF?0=un  
  70 1711 商誉 business reputation f=S2O_Ee  
  71 1801 长期待摊费用 long-term deferred expenses H4sc7-  
  72 1811 递延所得税资产 deferred income tax assets Ji6.-[:  
  73 1901 待处理财产损溢 waiting assets profit and loss \F""G,AWq{  
  二、负债类 debt group o-;/ x)  
  74 2001 短期借款 short-term loan Ap4.c8f?Q-  
  81 2101 交易性金融负债 transaction financial liabilities ^r mQMjF  
  83 2201 应付票据 notes payable IcGX~zWr  
  84 2202 应付账款 account payable "{Y6.)x  
  85 2205 预收账款 item received in advance V\l@_%D[(v  
  86 2211 应付职工薪酬 employee pay payable d9%P[(yM^  
  87 2221 应交税费 tax payable H /={RuU  
  88 2231 应付股利 dividend payable Y hC|hDC  
  89 2232 应付利息 interest payable $TK= :8HY  
  90 2241 其他应付款 other account payable /{ W6]6^  
  97 2401 预提费用 withholding expenses m^,VEV>  
  98 2411 预计负债 estimated liabilities 1xh7KBr,  
  99 2501 递延收益 deferred income cL~YQJYp  
  100 2601 长期借款 money borrowed for long term es=OWJt^  
  101 2602 长期债券 long-term bond (vvD<S*  
  106 2801 长期应付款 long-term account payable {esb"beGLa  
  107 2802 未确认融资费用 unacknowledged financial charges m - hZ5 i  
  108 2811 专项应付款 special accounts payable WJ[>p ELT,  
  109 2901 递延所得税负债 deferred income tax liabilities =);@<Jp  
  三、共同类 ,xAF=t  
  112 3101 衍生工具 derivative tool KDH<T4#x  
  113 3201 套期工具 arbitrage tool vbZ!NO!H  
  114 3202 被套期项目 arbitrage project uU^iY$w  
  四、所有者权益类 ;y50t$0  
  115 4001 实收资本 paid-up capital .0~uM!3y  
  116 4002 资本公积 contributed surplus O}p<"3Ub  
  117 4101 盈余公积 earned surplus LIQ].VxIs  
  119 4103 本年利润 profit for the current year Ndgx@LTQQ  
  120 4104 利润分配 allocation of profits S kB*w'k  
  121 4201 库存股 treasury stock YhqMTOw  
  五、成本类 y~VI,82*  
  122 5001 生产成本 production cost pVrY';[,|  
  123 5101 制造费用 cost of production ;oDr8a<A  
  124 5201 劳务成本 service cost ()F {kM8  
  125 5301 研发支出 research and development expenditures \k{[HfVvn  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor \j3dB tc  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor siT`O z|,  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor jIVDi~Ld  
  六、损益类 a ~W  
  129 6001 主营业务收入 main business income 9 %i\)  
  130 6011 利息收入 金融共用​ interest income financial sharing 3JkdPh  
  135 6051 其他业务收入 other business income a60rJ#GD  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance aq l8Or1[  
  137 6101 公允价值变动损益 sound value flexible loss and profit =  
  138 6111 投资收益 income on investment \<09.q<8  
  142 6301 营业外收入 nonrevenue receipt As`=K$^Il.  
  143 6401 主营业务成本 main business cost @qj]`}Gx'  
  144 6402 其他业务支出 other business expense  X)+6>\  
  145 6405 营业税金及附加 business tariff and annex CjP<'0gT  
  146 6411 利息支出 金融共用 interest expense financial sharing Ym! e}`A\F  
  155 6601 销售费用 marketing cost Pnm$g; `P  
  156 6602 管理费用 managing cost X{ OWDy  
  157 6603 财务费用 financial cost "k{so',7z  
  158 6604 勘探费用 exploration expense pRL:,q\  
  159 6701 资产减值损失 loss from asset devaluation C H 29kQ  
  160 6711 营业外支出 nonoperating expense 0K26\1  
  161 6801 所得税 income tax u *rP 8GuS  
  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