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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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离线小飞兔
 

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-08-05
@exey  
  一、资产类 t:~t@4j}  
  1 1001 库存现金 cash on hand ={2!c 0s  
  2 1002 银行存款 bank deposit R9vT[{!i  
  5 1015 其他货币资金 other monetary capital =HDI \LD<  
  9 1101 交易性金融资产 transaction monetary assets imB#Eo4eY  
  11 1121 应收票据 notes receivable X?r48l??  
  12 1122 应收账款 Account receivable gbBy/_b  
  13 1123 预付账款 account prepaid |`k .y]9  
  14 1131 应收股利 dividend receivable @r^!{  
  15 1132 应收利息 accrued interest receivable |iYg >  
  21 1231 其他应收款 accounts receivable-others +]xFoH  
  22 1241 坏账准备 had debts reserve &$FvWFRh#  
  28 1401 材料采购 procurement of materials 6(&Y(/  
  29 1402 在途物资 materials in transit -!M,75nU  
  30 1403 原材料 raw materials &Nl2s ey  
  32 1406 库存商品 commodity stocks yGBQ0o7E  
  33 1407 发出商品 goods in transit QWnndI_4p  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ~^I> #Dd  
  42 1461 存货跌价准备 reserve against stock price declining qZk'tRv  
  43 1501 待摊费用 fees to be apportioned [onqNp  
  45 1521 持有至到期投资 hold investment due 3k$[r$+"  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve  P\m7 -  
  47 1523 可供出售金融资产 financial assets available for sale eitu!=u  
  48 1524 长期股权投资 long-term stock ownership investment >Q E{O.Z  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Xt/Ksw"wn  
  50 1526 投资性房地产 investment real eastate  v9RW5  
  51 1531 长期应收款 long-term account receivable I+ l%Sn#\  
  52 1541 未实现融资收益 unrealized financing income 7v}x?I  
  54 1601 固定资产 permanent assets VL+C&k v]  
  55 1602 累计折旧 accumulated depreciation j`*N,*ha  
  56 1603 固定资产减值准备permanent assets reduction reserve rZ1Hf11C  
  57 1604 在建工程 construction in process )emOKS  
  58 1605 工程物资 engineer material E|EgB33S  
  59 1606 固定资产清理 disposal of fixed assets /TQ}} YVw  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 2C^B_FUg|]  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing [U =Uo*  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture OKOu`Hz@  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture zJlQ_U-!  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 4EP<tV  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ws/63 d*  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation iTo k[uJ}  
  67 1701 无形资产 intangible assets G\gMC <3  
  68 1702 累计摊销 accumulated amortization N^0uit  
  69 1703 无形资产减值准备 intangible assets reduction reserve we7c`1E  
  70 1711 商誉 business reputation zdun,`6   
  71 1801 长期待摊费用 long-term deferred expenses (P |~>k  
  72 1811 递延所得税资产 deferred income tax assets ;$j7H&UNQj  
  73 1901 待处理财产损溢 waiting assets profit and loss vEe NW  
  二、负债类 debt group hqSJ(gs{  
  74 2001 短期借款 short-term loan 4 {GU6v)f  
  81 2101 交易性金融负债 transaction financial liabilities \(UKd v  
  83 2201 应付票据 notes payable t%1^Li  
  84 2202 应付账款 account payable .ae O}^  
  85 2205 预收账款 item received in advance ( n{wg(R  
  86 2211 应付职工薪酬 employee pay payable bF}V4"d,B3  
  87 2221 应交税费 tax payable #_  C  
  88 2231 应付股利 dividend payable yR~-k?7b  
  89 2232 应付利息 interest payable d5I f"8`@  
  90 2241 其他应付款 other account payable 1n*W2:,z  
  97 2401 预提费用 withholding expenses '(&%O8Yi  
  98 2411 预计负债 estimated liabilities )QiQn=Ce  
  99 2501 递延收益 deferred income K!AAGj`  
  100 2601 长期借款 money borrowed for long term Oeya%C5'  
  101 2602 长期债券 long-term bond zW |=2oX2  
  106 2801 长期应付款 long-term account payable 5 LP?Ij  
  107 2802 未确认融资费用 unacknowledged financial charges YA(@5CZ  
  108 2811 专项应付款 special accounts payable %WFu<^jm  
  109 2901 递延所得税负债 deferred income tax liabilities ,38Eq`5&W  
  三、共同类 HG >j5  
  112 3101 衍生工具 derivative tool ,"}Rg1\4t  
  113 3201 套期工具 arbitrage tool >cmE t  
  114 3202 被套期项目 arbitrage project @+,pN6}g  
  四、所有者权益类 7\ SUr9[  
  115 4001 实收资本 paid-up capital 2 -!L _W(  
  116 4002 资本公积 contributed surplus -_VG;$,jE  
  117 4101 盈余公积 earned surplus .4.pJbOg  
  119 4103 本年利润 profit for the current year ~=r^3nZR/J  
  120 4104 利润分配 allocation of profits c>bq%}  
  121 4201 库存股 treasury stock Eu<1Bse;  
  五、成本类 i=FQG WAUu  
  122 5001 生产成本 production cost s=I'e/"7  
  123 5101 制造费用 cost of production xom<P+M!|  
  124 5201 劳务成本 service cost !7B\Xl'S  
  125 5301 研发支出 research and development expenditures ?|;yVew  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor eEc4bVQa  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor YMpf+kN  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor OU DcY@x~  
  六、损益类 1{"ll D  
  129 6001 主营业务收入 main business income cvsz%:Vs  
  130 6011 利息收入 金融共用​ interest income financial sharing v]:=K-1n  
  135 6051 其他业务收入 other business income =/Aj  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance XV>JD/K2  
  137 6101 公允价值变动损益 sound value flexible loss and profit ER&UBUu"  
  138 6111 投资收益 income on investment q(^Q3  
  142 6301 营业外收入 nonrevenue receipt |w}w.%  
  143 6401 主营业务成本 main business cost gW(gJ; L,%  
  144 6402 其他业务支出 other business expense ug 7o>PX  
  145 6405 营业税金及附加 business tariff and annex F r?z"  
  146 6411 利息支出 金融共用 interest expense financial sharing iGXI6`F"  
  155 6601 销售费用 marketing cost jD,Baz<  
  156 6602 管理费用 managing cost <g8K})P  
  157 6603 财务费用 financial cost 8 }'|]JK  
  158 6604 勘探费用 exploration expense ri~<~oB 2:  
  159 6701 资产减值损失 loss from asset devaluation Z-=YM P ]Q  
  160 6711 营业外支出 nonoperating expense (3vHY`9  
  161 6801 所得税 income tax )YW<" $s  
  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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