论坛风格切换切换到宽版
  • 2703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
Cl<!S`  
  一、资产类 ]s AuL!  
  1 1001 库存现金 cash on hand Sb/?<$>  
  2 1002 银行存款 bank deposit RTcxZ/\" #  
  5 1015 其他货币资金 other monetary capital J 7R(X  
  9 1101 交易性金融资产 transaction monetary assets k8+J7(_c  
  11 1121 应收票据 notes receivable .cHgYHa  
  12 1122 应收账款 Account receivable ey DV911  
  13 1123 预付账款 account prepaid ?f"5yQ-B  
  14 1131 应收股利 dividend receivable C!*!n^qA  
  15 1132 应收利息 accrued interest receivable @F<{/|P  
  21 1231 其他应收款 accounts receivable-others OX]$Xdb2:  
  22 1241 坏账准备 had debts reserve ,SR7DiYg  
  28 1401 材料采购 procurement of materials ~{/M_ =  
  29 1402 在途物资 materials in transit O D}RnKL  
  30 1403 原材料 raw materials K>$f#^  
  32 1406 库存商品 commodity stocks Kq3c Kp4  
  33 1407 发出商品 goods in transit x950,`zy  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ^el+ej/=  
  42 1461 存货跌价准备 reserve against stock price declining e.n(NW  
  43 1501 待摊费用 fees to be apportioned ,*XB11P  
  45 1521 持有至到期投资 hold investment due 2F:qaz  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 3Tl<ST\  
  47 1523 可供出售金融资产 financial assets available for sale ?7aZU  
  48 1524 长期股权投资 long-term stock ownership investment +)sX8zb*gY  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve )y,^M3$?C  
  50 1526 投资性房地产 investment real eastate wsWFD xR  
  51 1531 长期应收款 long-term account receivable V%oZT>T3  
  52 1541 未实现融资收益 unrealized financing income Qu61$!  
  54 1601 固定资产 permanent assets p0@^1  
  55 1602 累计折旧 accumulated depreciation <giBL L!  
  56 1603 固定资产减值准备permanent assets reduction reserve q*&R&K;q  
  57 1604 在建工程 construction in process d&j  
  58 1605 工程物资 engineer material kc CCa@~v  
  59 1606 固定资产清理 disposal of fixed assets X/~uF 9a'<  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing FOXSs8"c]!  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing XDemdMy$  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 53])@Mmus  
  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 SndR :{  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture q Q\j  
  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 4nsJZo#S/  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ~5N}P>4 *  
  67 1701 无形资产 intangible assets n qyD>>  
  68 1702 累计摊销 accumulated amortization D@bGJc0  
  69 1703 无形资产减值准备 intangible assets reduction reserve D<SC `  
  70 1711 商誉 business reputation Y,}_LS$f  
  71 1801 长期待摊费用 long-term deferred expenses @sXv5kZ:  
  72 1811 递延所得税资产 deferred income tax assets &?@C^0&QV  
  73 1901 待处理财产损溢 waiting assets profit and loss  [SPx  
  二、负债类 debt group u.GnXuax  
  74 2001 短期借款 short-term loan FH~:&;  
  81 2101 交易性金融负债 transaction financial liabilities _ %nz-I  
  83 2201 应付票据 notes payable %!<Y  
  84 2202 应付账款 account payable ``-N2U5  
  85 2205 预收账款 item received in advance >pv.,cj  
  86 2211 应付职工薪酬 employee pay payable RxP H[7oZ  
  87 2221 应交税费 tax payable #CC5+  
  88 2231 应付股利 dividend payable QKG3>lU  
  89 2232 应付利息 interest payable M R#*/Iw~  
  90 2241 其他应付款 other account payable a`!Jq'  
  97 2401 预提费用 withholding expenses N6Mr#A-{  
  98 2411 预计负债 estimated liabilities ue_ wuZi  
  99 2501 递延收益 deferred income gQn%RPMh  
  100 2601 长期借款 money borrowed for long term J usU5 e|  
  101 2602 长期债券 long-term bond f<YYo  
  106 2801 长期应付款 long-term account payable |6E_N5~  
  107 2802 未确认融资费用 unacknowledged financial charges {X!OK3e  
  108 2811 专项应付款 special accounts payable }t H$:Z  
  109 2901 递延所得税负债 deferred income tax liabilities ~non_pJ  
  三、共同类 j6m;03<|  
  112 3101 衍生工具 derivative tool M et]|&  
  113 3201 套期工具 arbitrage tool 23}` e  
  114 3202 被套期项目 arbitrage project aGD< #]  
  四、所有者权益类 V (7,N(  
  115 4001 实收资本 paid-up capital IO%kXF.[  
  116 4002 资本公积 contributed surplus Xh9QfT,  
  117 4101 盈余公积 earned surplus #{cy(&cz  
  119 4103 本年利润 profit for the current year r_T)| ||v  
  120 4104 利润分配 allocation of profits \Vyys[MMY8  
  121 4201 库存股 treasury stock x)PW4{3qR  
  五、成本类 39X~<\&'  
  122 5001 生产成本 production cost lzEynMO+  
  123 5101 制造费用 cost of production GcBqe=/B!  
  124 5201 劳务成本 service cost s4|\cY`b-  
  125 5301 研发支出 research and development expenditures X6HaC+P  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 2JfSi2T  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor !}&|a~U@`k  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor }Hg G<.H>  
  六、损益类 #Bd]M#J17a  
  129 6001 主营业务收入 main business income /DQYlNa   
  130 6011 利息收入 金融共用​ interest income financial sharing S_ATsG*(  
  135 6051 其他业务收入 other business income 6nx\|F  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance }3(!kW  
  137 6101 公允价值变动损益 sound value flexible loss and profit XM$ ~HG  
  138 6111 投资收益 income on investment G@8)3 @  
  142 6301 营业外收入 nonrevenue receipt #HUn~r  
  143 6401 主营业务成本 main business cost D-gH_ff<]9  
  144 6402 其他业务支出 other business expense ">H*InF  
  145 6405 营业税金及附加 business tariff and annex rAenx Z,tF  
  146 6411 利息支出 金融共用 interest expense financial sharing ~7]V^tG  
  155 6601 销售费用 marketing cost &2 tfj(ms  
  156 6602 管理费用 managing cost a|ufm^ F  
  157 6603 财务费用 financial cost Ln+l'&_nb  
  158 6604 勘探费用 exploration expense 1h,iWHC  
  159 6701 资产减值损失 loss from asset devaluation I ]m  
  160 6711 营业外支出 nonoperating expense &uq.k{<p\  
  161 6801 所得税 income tax o@:"3s  
  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