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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 qi/k`T   
  1 1001 库存现金 cash on hand OmkJP  
  2 1002 银行存款 bank deposit IAzFwlO9  
  5 1015 其他货币资金 other monetary capital 8 pf]M&  
  9 1101 交易性金融资产 transaction monetary assets #/Ob_~-?j  
  11 1121 应收票据 notes receivable U]+IP;YS  
  12 1122 应收账款 Account receivable P7T'.|d  
  13 1123 预付账款 account prepaid A",}Ikh='`  
  14 1131 应收股利 dividend receivable @"h4S*U  
  15 1132 应收利息 accrued interest receivable ,<!*@xy7v  
  21 1231 其他应收款 accounts receivable-others dh%O {t  
  22 1241 坏账准备 had debts reserve y+Nw>\|S  
  28 1401 材料采购 procurement of materials )2wf D  
  29 1402 在途物资 materials in transit zOA~<fhT  
  30 1403 原材料 raw materials %CYo, e  
  32 1406 库存商品 commodity stocks _'Jjt9@S  
  33 1407 发出商品 goods in transit 2%fzRXhu%  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Z3MhHvvgp{  
  42 1461 存货跌价准备 reserve against stock price declining sqpo5~  
  43 1501 待摊费用 fees to be apportioned ^w%%$9=:r  
  45 1521 持有至到期投资 hold investment due wQhuU  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ah<p_qe9|  
  47 1523 可供出售金融资产 financial assets available for sale LUxDP#~7  
  48 1524 长期股权投资 long-term stock ownership investment Q=%W-  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ._>03,"  
  50 1526 投资性房地产 investment real eastate <uBRLe`)  
  51 1531 长期应收款 long-term account receivable !4#qaH-Q  
  52 1541 未实现融资收益 unrealized financing income pam9wfP  
  54 1601 固定资产 permanent assets R}w}G6"\  
  55 1602 累计折旧 accumulated depreciation qT$IV\;_  
  56 1603 固定资产减值准备permanent assets reduction reserve LCS.C(n,  
  57 1604 在建工程 construction in process %^E 7Iqc  
  58 1605 工程物资 engineer material # hn  
  59 1606 固定资产清理 disposal of fixed assets q9_AL8_  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ld#x'/  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing b{-"GqMO  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture j&/+/s9N  
  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 j 7:r8? G  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 9[X'9* ,  
  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 M`q|GY  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation N;YFr  
  67 1701 无形资产 intangible assets 3rFku"z T$  
  68 1702 累计摊销 accumulated amortization P5B,= K>r  
  69 1703 无形资产减值准备 intangible assets reduction reserve {*n<A{$[ m  
  70 1711 商誉 business reputation ORP<?SG55u  
  71 1801 长期待摊费用 long-term deferred expenses _3%:m||,XP  
  72 1811 递延所得税资产 deferred income tax assets '{~[e* *  
  73 1901 待处理财产损溢 waiting assets profit and loss Kv1~,j6  
  二、负债类 debt group Opf)TAl{  
  74 2001 短期借款 short-term loan SXl~lYUL  
  81 2101 交易性金融负债 transaction financial liabilities Q3=5q w^  
  83 2201 应付票据 notes payable 5tkKd4VfL  
  84 2202 应付账款 account payable FsO-xG"@"  
  85 2205 预收账款 item received in advance GTfM *b  
  86 2211 应付职工薪酬 employee pay payable R0#scr   
  87 2221 应交税费 tax payable R!/JZ@au<  
  88 2231 应付股利 dividend payable 3'6 UvAXFH  
  89 2232 应付利息 interest payable W3Ee3  
  90 2241 其他应付款 other account payable P}a$#a'!  
  97 2401 预提费用 withholding expenses A)!W VT&2A  
  98 2411 预计负债 estimated liabilities w+j\Py_G"  
  99 2501 递延收益 deferred income Y ~I>mc]  
  100 2601 长期借款 money borrowed for long term 'l\PL1  
  101 2602 长期债券 long-term bond ,0AS&xs$  
  106 2801 长期应付款 long-term account payable %=2sz>M+  
  107 2802 未确认融资费用 unacknowledged financial charges F[O147&C  
  108 2811 专项应付款 special accounts payable t>%b[ (a  
  109 2901 递延所得税负债 deferred income tax liabilities DFZ@q=ZT  
  三、共同类 ns5Dydo{T  
  112 3101 衍生工具 derivative tool Z/:yYSq  
  113 3201 套期工具 arbitrage tool Jia@HrLR  
  114 3202 被套期项目 arbitrage project SfPQ;s'  
  四、所有者权益类 "v wLj:  
  115 4001 实收资本 paid-up capital t1 9f%d  
  116 4002 资本公积 contributed surplus KK >j V  
  117 4101 盈余公积 earned surplus }yrs6pQ  
  119 4103 本年利润 profit for the current year r9bAbE bI  
  120 4104 利润分配 allocation of profits jCtk3No  
  121 4201 库存股 treasury stock lU=V CuW!  
  五、成本类 ND?"1/s  
  122 5001 生产成本 production cost D2D+S  
  123 5101 制造费用 cost of production # SCLU9-  
  124 5201 劳务成本 service cost A_ &IK;-go  
  125 5301 研发支出 research and development expenditures dn])6Xl;i  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor (Dv GA I  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor p(I^Y{sGI  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor [bo"!Qk%  
  六、损益类 O"TVxP:  
  129 6001 主营业务收入 main business income .Xf_U.h$*@  
  130 6011 利息收入 金融共用​ interest income financial sharing +& f_k@+  
  135 6051 其他业务收入 other business income kzUj)  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance >m%TUQ#%  
  137 6101 公允价值变动损益 sound value flexible loss and profit 0)h.[O8@>  
  138 6111 投资收益 income on investment u:(=gj,~x  
  142 6301 营业外收入 nonrevenue receipt p}!)4EI=  
  143 6401 主营业务成本 main business cost `g(#~0R  
  144 6402 其他业务支出 other business expense <bCB-lG*Kb  
  145 6405 营业税金及附加 business tariff and annex DH _~,tK9  
  146 6411 利息支出 金融共用 interest expense financial sharing zCA8}](C^  
  155 6601 销售费用 marketing cost @%u}|iF|  
  156 6602 管理费用 managing cost \,p?pL<'  
  157 6603 财务费用 financial cost pcOi%D,o  
  158 6604 勘探费用 exploration expense [D+PDR  
  159 6701 资产减值损失 loss from asset devaluation IN1 n^f$:  
  160 6711 营业外支出 nonoperating expense :$yOic}y  
  161 6801 所得税 income tax 7g{JE^u  
  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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