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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
E9~Ghx.   
  一、资产类 1Tu *79A  
  1 1001 库存现金 cash on hand } \ZaE~   
  2 1002 银行存款 bank deposit F&&$Qn_+  
  5 1015 其他货币资金 other monetary capital dPhQ :sd>  
  9 1101 交易性金融资产 transaction monetary assets V7/I>^X  
  11 1121 应收票据 notes receivable By%=W5  
  12 1122 应收账款 Account receivable Yb E-6|cz  
  13 1123 预付账款 account prepaid ^<e.]F25M  
  14 1131 应收股利 dividend receivable l5"OIq  
  15 1132 应收利息 accrued interest receivable 6L)%T02C  
  21 1231 其他应收款 accounts receivable-others TA{\PKA)  
  22 1241 坏账准备 had debts reserve '0FhL)x?"T  
  28 1401 材料采购 procurement of materials v8y1b%  
  29 1402 在途物资 materials in transit P>Ez'C  
  30 1403 原材料 raw materials 3+XOZ h8  
  32 1406 库存商品 commodity stocks ra o[VZ  
  33 1407 发出商品 goods in transit f"<O0Qw  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ~$~5qwl  
  42 1461 存货跌价准备 reserve against stock price declining mya_4I m  
  43 1501 待摊费用 fees to be apportioned ,lyb!k8  
  45 1521 持有至到期投资 hold investment due X-wf:h?i  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ]w.;4`l*  
  47 1523 可供出售金融资产 financial assets available for sale P'`r  
  48 1524 长期股权投资 long-term stock ownership investment JfR %L q~  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ;cQ6g` bM\  
  50 1526 投资性房地产 investment real eastate m@^1JlH  
  51 1531 长期应收款 long-term account receivable NUp<e%zB  
  52 1541 未实现融资收益 unrealized financing income YGrg  
  54 1601 固定资产 permanent assets ~8]NK&J  
  55 1602 累计折旧 accumulated depreciation RO.k]x6  
  56 1603 固定资产减值准备permanent assets reduction reserve ll C#1  
  57 1604 在建工程 construction in process UX dUO@  
  58 1605 工程物资 engineer material UX h9:T'%  
  59 1606 固定资产清理 disposal of fixed assets _ A=$oVe  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing R=|{n'n$0|  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ?O8ViB?2  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ( vca&wI!  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture {HCz p,Y  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ;A*`e$  
  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 0|a(]a}V*j  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation <"_d]?,  
  67 1701 无形资产 intangible assets O<,\^[x  
  68 1702 累计摊销 accumulated amortization #E&80#Z5  
  69 1703 无形资产减值准备 intangible assets reduction reserve *FMMjz  
  70 1711 商誉 business reputation 'nwx9] q  
  71 1801 长期待摊费用 long-term deferred expenses O)jWZOVp >  
  72 1811 递延所得税资产 deferred income tax assets AT%u%cE-  
  73 1901 待处理财产损溢 waiting assets profit and loss dUQ DO o  
  二、负债类 debt group 8@tPm$  
  74 2001 短期借款 short-term loan sIxTG y.  
  81 2101 交易性金融负债 transaction financial liabilities Jl&-,Vjb  
  83 2201 应付票据 notes payable 'L8' '(eZ^  
  84 2202 应付账款 account payable  0}CGuws  
  85 2205 预收账款 item received in advance gy_>`16K  
  86 2211 应付职工薪酬 employee pay payable `tn{ei  
  87 2221 应交税费 tax payable aXoVy&x=  
  88 2231 应付股利 dividend payable lGOgN!?i  
  89 2232 应付利息 interest payable k@'#@ t  
  90 2241 其他应付款 other account payable F 9@h|#an  
  97 2401 预提费用 withholding expenses u4/kR  
  98 2411 预计负债 estimated liabilities !s&NT @ S  
  99 2501 递延收益 deferred income LS917ci-  
  100 2601 长期借款 money borrowed for long term c|#8T*`C  
  101 2602 长期债券 long-term bond zlEX+=3  
  106 2801 长期应付款 long-term account payable 1 =M ?GDc  
  107 2802 未确认融资费用 unacknowledged financial charges SF>c\eTtx  
  108 2811 专项应付款 special accounts payable fIsp;ca[k  
  109 2901 递延所得税负债 deferred income tax liabilities 4/wa+Y+=vt  
  三、共同类 MZT23 [+  
  112 3101 衍生工具 derivative tool CL+}| 7O(  
  113 3201 套期工具 arbitrage tool =_:et 0  
  114 3202 被套期项目 arbitrage project 6,0_)O}\b  
  四、所有者权益类 GhIKvX_N  
  115 4001 实收资本 paid-up capital zc;|fHW~O  
  116 4002 资本公积 contributed surplus O R;uqV@  
  117 4101 盈余公积 earned surplus DKBSFm{~Q  
  119 4103 本年利润 profit for the current year %y@H h=  
  120 4104 利润分配 allocation of profits (EI ;"N (x  
  121 4201 库存股 treasury stock dF2nEaN0%  
  五、成本类 PEc=\?  
  122 5001 生产成本 production cost j'HZ\_  
  123 5101 制造费用 cost of production bp~g;h*E2  
  124 5201 劳务成本 service cost 'LE =6{#  
  125 5301 研发支出 research and development expenditures 1q,{0s_kp  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor \Ol kM<  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor `|ASx8_!  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor C,v(:ZE$J7  
  六、损益类 n:{qC{D-qS  
  129 6001 主营业务收入 main business income U 15H2-`  
  130 6011 利息收入 金融共用​ interest income financial sharing T-U}QM_e  
  135 6051 其他业务收入 other business income Z )SY.iK.  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance `#;e)1  
  137 6101 公允价值变动损益 sound value flexible loss and profit R 5X.^u  
  138 6111 投资收益 income on investment "-vW ,7y  
  142 6301 营业外收入 nonrevenue receipt 61)-cVC  
  143 6401 主营业务成本 main business cost // s:5S<Z  
  144 6402 其他业务支出 other business expense v#U"pn|M  
  145 6405 营业税金及附加 business tariff and annex @n{JM7ctJ  
  146 6411 利息支出 金融共用 interest expense financial sharing k\NMy#]Zt  
  155 6601 销售费用 marketing cost d'G0m9u2  
  156 6602 管理费用 managing cost n}!PO[m~  
  157 6603 财务费用 financial cost AMyIAZnYq)  
  158 6604 勘探费用 exploration expense w%JTTru  
  159 6701 资产减值损失 loss from asset devaluation '.81zpff  
  160 6711 营业外支出 nonoperating expense x7eQ2h6O  
  161 6801 所得税 income tax mqSQL}vR  
  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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