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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 y Xx62J  
  1 1001 库存现金 cash on hand b]BA,D 4  
  2 1002 银行存款 bank deposit zDyeAxh4  
  5 1015 其他货币资金 other monetary capital v s|6w w  
  9 1101 交易性金融资产 transaction monetary assets g{hA,-3  
  11 1121 应收票据 notes receivable )`mF.87b&h  
  12 1122 应收账款 Account receivable PAV2w_X~  
  13 1123 预付账款 account prepaid qk,y|7 p  
  14 1131 应收股利 dividend receivable %k #Nu  
  15 1132 应收利息 accrued interest receivable v :MS0]  
  21 1231 其他应收款 accounts receivable-others IGT_ 5te  
  22 1241 坏账准备 had debts reserve ~q(C j"7  
  28 1401 材料采购 procurement of materials {K4t8T]  
  29 1402 在途物资 materials in transit /'6[*]IZP  
  30 1403 原材料 raw materials [V, ;X  
  32 1406 库存商品 commodity stocks lMez!qx,=  
  33 1407 发出商品 goods in transit MIF[u:&  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ?]D+H%3[$i  
  42 1461 存货跌价准备 reserve against stock price declining XhAcC  
  43 1501 待摊费用 fees to be apportioned $L8s/1up  
  45 1521 持有至到期投资 hold investment due ws>Iyw.u  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve &W+G{W{3  
  47 1523 可供出售金融资产 financial assets available for sale j :Jdwf  
  48 1524 长期股权投资 long-term stock ownership investment AdOAh y2H  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve H)T# R?  
  50 1526 投资性房地产 investment real eastate MZW Y  
  51 1531 长期应收款 long-term account receivable 5qQ(V)ah  
  52 1541 未实现融资收益 unrealized financing income HcVs(]tIW  
  54 1601 固定资产 permanent assets ({ kGK0  
  55 1602 累计折旧 accumulated depreciation `AHNk7 t=  
  56 1603 固定资产减值准备permanent assets reduction reserve H0 n@kKr  
  57 1604 在建工程 construction in process |uwteG5?$s  
  58 1605 工程物资 engineer material e=;@L3f  
  59 1606 固定资产清理 disposal of fixed assets ":#x\;  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing s k6 |_  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing *2 $m>N  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture I+?$4SC  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture zGd*Q5l  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture :$Q]U2$mPS  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation k;AiG8jb  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation .Xz"NyW  
  67 1701 无形资产 intangible assets B m@oB2x)  
  68 1702 累计摊销 accumulated amortization W<N QU f[=  
  69 1703 无形资产减值准备 intangible assets reduction reserve pD_eo6xX  
  70 1711 商誉 business reputation 2a(yR >#  
  71 1801 长期待摊费用 long-term deferred expenses gc:p@<  
  72 1811 递延所得税资产 deferred income tax assets `(Q_ 65y  
  73 1901 待处理财产损溢 waiting assets profit and loss r]//Q6|S  
  二、负债类 debt group ySK Yqt z  
  74 2001 短期借款 short-term loan YSz$` 7i  
  81 2101 交易性金融负债 transaction financial liabilities \v P2B  
  83 2201 应付票据 notes payable i =fOdp  
  84 2202 应付账款 account payable t2%@py*bU  
  85 2205 预收账款 item received in advance _ KhEwd  
  86 2211 应付职工薪酬 employee pay payable JS7}K)A2B6  
  87 2221 应交税费 tax payable iLd"tn'  
  88 2231 应付股利 dividend payable 6dR-HhF  
  89 2232 应付利息 interest payable ~v(M6dz~vk  
  90 2241 其他应付款 other account payable {S"  
  97 2401 预提费用 withholding expenses (=tF2YBV  
  98 2411 预计负债 estimated liabilities aU]O$Pg{  
  99 2501 递延收益 deferred income I;.! hV>E  
  100 2601 长期借款 money borrowed for long term  z0Z\d   
  101 2602 长期债券 long-term bond qTa]th;  
  106 2801 长期应付款 long-term account payable (zro7gKked  
  107 2802 未确认融资费用 unacknowledged financial charges S}p&\w H  
  108 2811 专项应付款 special accounts payable IJBJebqL  
  109 2901 递延所得税负债 deferred income tax liabilities Or#+E2%1E  
  三、共同类 < J<;?%]  
  112 3101 衍生工具 derivative tool "tz0ko,(  
  113 3201 套期工具 arbitrage tool  MV;Y?%>  
  114 3202 被套期项目 arbitrage project 8&A|)ur4  
  四、所有者权益类 G5nj,$F+  
  115 4001 实收资本 paid-up capital >&Ui*  
  116 4002 资本公积 contributed surplus iI@Gyq=  
  117 4101 盈余公积 earned surplus N7HbOLpM  
  119 4103 本年利润 profit for the current year b^l -*4  
  120 4104 利润分配 allocation of profits 0O['-x  
  121 4201 库存股 treasury stock 3{I=#>;  
  五、成本类 ?(NT!es  
  122 5001 生产成本 production cost B[/['sD  
  123 5101 制造费用 cost of production SL\y\G aV  
  124 5201 劳务成本 service cost z1SMQLk  
  125 5301 研发支出 research and development expenditures 71<PEawL  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor o!l3.5m2d  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ~ut& U  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ZG \ I1  
  六、损益类 vrm{Ql&  
  129 6001 主营业务收入 main business income mp+\!  
  130 6011 利息收入 金融共用​ interest income financial sharing kG;eOp16R  
  135 6051 其他业务收入 other business income o S:vTr+$  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Sv ~1XL W  
  137 6101 公允价值变动损益 sound value flexible loss and profit ({H+ y 9n  
  138 6111 投资收益 income on investment "U5Ln2X{J  
  142 6301 营业外收入 nonrevenue receipt 0q>NE <L  
  143 6401 主营业务成本 main business cost sAjKf\][  
  144 6402 其他业务支出 other business expense 9*TS90>a  
  145 6405 营业税金及附加 business tariff and annex zmL~]! ~&  
  146 6411 利息支出 金融共用 interest expense financial sharing & L.PU@  
  155 6601 销售费用 marketing cost jY#(A23  
  156 6602 管理费用 managing cost T?]kF-   
  157 6603 财务费用 financial cost +%le/Pg@  
  158 6604 勘探费用 exploration expense =S[FJaIu7  
  159 6701 资产减值损失 loss from asset devaluation v1"g!%U6  
  160 6711 营业外支出 nonoperating expense THbtu*El  
  161 6801 所得税 income tax vA "`0  
  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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