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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 Gt{%O>P8t  
  1 1001 库存现金 cash on hand -pJ\_u/&%`  
  2 1002 银行存款 bank deposit 'g <"@SS+  
  5 1015 其他货币资金 other monetary capital >Ec;6V e  
  9 1101 交易性金融资产 transaction monetary assets %V;* E]  
  11 1121 应收票据 notes receivable 4Kt0}W  
  12 1122 应收账款 Account receivable ##By!F TP  
  13 1123 预付账款 account prepaid ~NE`Ad.G  
  14 1131 应收股利 dividend receivable # Ey_.4S  
  15 1132 应收利息 accrued interest receivable K 91O$'J  
  21 1231 其他应收款 accounts receivable-others ) YB'W_  
  22 1241 坏账准备 had debts reserve MMO/vJC  
  28 1401 材料采购 procurement of materials 'hu'}F{  
  29 1402 在途物资 materials in transit +PBl3  
  30 1403 原材料 raw materials '=G6$O2  
  32 1406 库存商品 commodity stocks PE;<0Cz\  
  33 1407 发出商品 goods in transit A1;'S<a  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles tVf):}<h  
  42 1461 存货跌价准备 reserve against stock price declining w15a~\Qu  
  43 1501 待摊费用 fees to be apportioned ,f%4xXI  
  45 1521 持有至到期投资 hold investment due Qn$YI9t  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve zA?AX1%Wa  
  47 1523 可供出售金融资产 financial assets available for sale +9]t]Vrw  
  48 1524 长期股权投资 long-term stock ownership investment 6W:]'L4!  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ouyZh0 G  
  50 1526 投资性房地产 investment real eastate z(,j)".  
  51 1531 长期应收款 long-term account receivable -+i7T^ @|  
  52 1541 未实现融资收益 unrealized financing income Gv]94$'J9  
  54 1601 固定资产 permanent assets 1Z?uT[kR  
  55 1602 累计折旧 accumulated depreciation S - ,$ (  
  56 1603 固定资产减值准备permanent assets reduction reserve cSv;HN:  
  57 1604 在建工程 construction in process Zqf ovG  
  58 1605 工程物资 engineer material 3-AOB3](  
  59 1606 固定资产清理 disposal of fixed assets uz b|yV'B  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing n4B uM R  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing UdcV<#  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Y_C6*T%  
  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 Zcw <USF8  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 3 QXsr<  
  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 ci+a jON  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation U:@tdH+A7  
  67 1701 无形资产 intangible assets yzl}!& E  
  68 1702 累计摊销 accumulated amortization b%x=7SMXO  
  69 1703 无形资产减值准备 intangible assets reduction reserve CX2qtI8N?  
  70 1711 商誉 business reputation @K S.H  
  71 1801 长期待摊费用 long-term deferred expenses 4K HIUW$  
  72 1811 递延所得税资产 deferred income tax assets *6][[)(  
  73 1901 待处理财产损溢 waiting assets profit and loss mm*nXJ  
  二、负债类 debt group C2b<is=H:  
  74 2001 短期借款 short-term loan 0,&] 2YJ  
  81 2101 交易性金融负债 transaction financial liabilities :_F 8O  
  83 2201 应付票据 notes payable [5 !{> L`  
  84 2202 应付账款 account payable ml)\RL  
  85 2205 预收账款 item received in advance 9:3`LY3wW  
  86 2211 应付职工薪酬 employee pay payable =eS?`|  
  87 2221 应交税费 tax payable V@y&n1?6  
  88 2231 应付股利 dividend payable jUZ$vyT  
  89 2232 应付利息 interest payable ![4_K':=  
  90 2241 其他应付款 other account payable Z:<wB#G  
  97 2401 预提费用 withholding expenses (["V( $  
  98 2411 预计负债 estimated liabilities 'n"we# [  
  99 2501 递延收益 deferred income *2.h*y'u  
  100 2601 长期借款 money borrowed for long term hhWy-fP#  
  101 2602 长期债券 long-term bond B7Zi|-F  
  106 2801 长期应付款 long-term account payable 3A =\Mb  
  107 2802 未确认融资费用 unacknowledged financial charges XL;WU8>  
  108 2811 专项应付款 special accounts payable B+jh|@-  
  109 2901 递延所得税负债 deferred income tax liabilities h3GUFiZ.  
  三、共同类 M+j*5wNy  
  112 3101 衍生工具 derivative tool y,OG9iD:h  
  113 3201 套期工具 arbitrage tool $tc1 te  
  114 3202 被套期项目 arbitrage project )lz)h*%#  
  四、所有者权益类 p)z#%BY56  
  115 4001 实收资本 paid-up capital ={]POL\ A  
  116 4002 资本公积 contributed surplus sV0NDM0  
  117 4101 盈余公积 earned surplus 6Z=Qs=q  
  119 4103 本年利润 profit for the current year 6f t6;*,  
  120 4104 利润分配 allocation of profits C7AD1rl  
  121 4201 库存股 treasury stock 9pr.`w  
  五、成本类 e7-IqQA{3C  
  122 5001 生产成本 production cost O0_RW`69  
  123 5101 制造费用 cost of production / $s(OFbi#  
  124 5201 劳务成本 service cost n{{"+;oR  
  125 5301 研发支出 research and development expenditures CGb4C(%-7  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor bVa?yWb.  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Q`;eI a6U  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor !&.-{ _$  
  六、损益类 <dVJV?i;  
  129 6001 主营业务收入 main business income U 9Ea }aN  
  130 6011 利息收入 金融共用​ interest income financial sharing ^wwS`vPb  
  135 6051 其他业务收入 other business income \hEIQjfi  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance #_K<-m%9  
  137 6101 公允价值变动损益 sound value flexible loss and profit @Cx goX^  
  138 6111 投资收益 income on investment QctzIC#;k  
  142 6301 营业外收入 nonrevenue receipt 19[!9ci  
  143 6401 主营业务成本 main business cost _I3v"d  
  144 6402 其他业务支出 other business expense (c"!&&S^ =  
  145 6405 营业税金及附加 business tariff and annex D#`>p  
  146 6411 利息支出 金融共用 interest expense financial sharing .A_R6~::  
  155 6601 销售费用 marketing cost ;|$oz{Ll  
  156 6602 管理费用 managing cost darbL_1  
  157 6603 财务费用 financial cost BG.sHI{  
  158 6604 勘探费用 exploration expense 0ZLLbEfnPB  
  159 6701 资产减值损失 loss from asset devaluation 9%"\s2T  
  160 6711 营业外支出 nonoperating expense yh|+Usa  
  161 6801 所得税 income tax u~JR] T  
  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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