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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
|PC*=ykT3  
  一、资产类 &mb{.=  
  1 1001 库存现金 cash on hand 4$P0:  
  2 1002 银行存款 bank deposit oYukLr  
  5 1015 其他货币资金 other monetary capital : |>Gc39`t  
  9 1101 交易性金融资产 transaction monetary assets 6i1LjLB  
  11 1121 应收票据 notes receivable :Nz9xD$S5  
  12 1122 应收账款 Account receivable Hy^N!rBxfO  
  13 1123 预付账款 account prepaid 6I%5Q4Ll  
  14 1131 应收股利 dividend receivable ) jt #=9ZQ  
  15 1132 应收利息 accrued interest receivable Hv2De0W  
  21 1231 其他应收款 accounts receivable-others zAiXo__x  
  22 1241 坏账准备 had debts reserve 6oGYnu;UZ  
  28 1401 材料采购 procurement of materials @)fd}tV  
  29 1402 在途物资 materials in transit 3\XU_Xs(]  
  30 1403 原材料 raw materials MdvcnaCG  
  32 1406 库存商品 commodity stocks 6_FE4RR[  
  33 1407 发出商品 goods in transit ZzSz%z_sE  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles e J6$-r  
  42 1461 存货跌价准备 reserve against stock price declining B]Thn  
  43 1501 待摊费用 fees to be apportioned ))"6ern  
  45 1521 持有至到期投资 hold investment due C#Na &m  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ME*LH r,  
  47 1523 可供出售金融资产 financial assets available for sale >Wv;R2|  
  48 1524 长期股权投资 long-term stock ownership investment T\D}kQM  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve x^y'P<ypw  
  50 1526 投资性房地产 investment real eastate <i&_ooX  
  51 1531 长期应收款 long-term account receivable Ru>MFG  
  52 1541 未实现融资收益 unrealized financing income !6*"(  
  54 1601 固定资产 permanent assets 5yP\I+Fm  
  55 1602 累计折旧 accumulated depreciation hpD!2 K3>  
  56 1603 固定资产减值准备permanent assets reduction reserve c9&xe"v  
  57 1604 在建工程 construction in process :51/29}  
  58 1605 工程物资 engineer material >&}%+r\  
  59 1606 固定资产清理 disposal of fixed assets dZ0A3(t  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ~5}* d  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing bcE._9@@  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ^SF&=NpV  
  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 $xPaYf  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Xg;}R:g '  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation .nx 2";oi  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation woK&q7Vn  
  67 1701 无形资产 intangible assets DK: o]~n  
  68 1702 累计摊销 accumulated amortization [q8 P~l  
  69 1703 无形资产减值准备 intangible assets reduction reserve +[\FD; >  
  70 1711 商誉 business reputation "W955?4m  
  71 1801 长期待摊费用 long-term deferred expenses J;8IY=  
  72 1811 递延所得税资产 deferred income tax assets lww!-(<ww  
  73 1901 待处理财产损溢 waiting assets profit and loss x"~8*V'0  
  二、负债类 debt group :LW4E9O=H  
  74 2001 短期借款 short-term loan f Sa"%8%  
  81 2101 交易性金融负债 transaction financial liabilities l~w2B>i)  
  83 2201 应付票据 notes payable ;;6uw\6 O  
  84 2202 应付账款 account payable RAgg: 3^  
  85 2205 预收账款 item received in advance .$+#1-  
  86 2211 应付职工薪酬 employee pay payable 0=2@  
  87 2221 应交税费 tax payable A>o *t=5  
  88 2231 应付股利 dividend payable .6+Z^,3  
  89 2232 应付利息 interest payable Y 5- F@(  
  90 2241 其他应付款 other account payable e> e}vZlX  
  97 2401 预提费用 withholding expenses dxMOn  
  98 2411 预计负债 estimated liabilities }v}P .P  
  99 2501 递延收益 deferred income _E@2ZnD2  
  100 2601 长期借款 money borrowed for long term 6xTuNE1  
  101 2602 长期债券 long-term bond 9PXFRxGA  
  106 2801 长期应付款 long-term account payable =Y|VgV  
  107 2802 未确认融资费用 unacknowledged financial charges  *x@Onj  
  108 2811 专项应付款 special accounts payable e>+i>/Fn{h  
  109 2901 递延所得税负债 deferred income tax liabilities I9_RlAd  
  三、共同类 G\2 CR*  
  112 3101 衍生工具 derivative tool S9 ]'?|  
  113 3201 套期工具 arbitrage tool Lo{ E:5q  
  114 3202 被套期项目 arbitrage project S"NqM[W  
  四、所有者权益类 @E7DyU|  
  115 4001 实收资本 paid-up capital ayR-\mZ  
  116 4002 资本公积 contributed surplus ^c"jH'#.L  
  117 4101 盈余公积 earned surplus riY~%9iV'  
  119 4103 本年利润 profit for the current year AG`L64B  
  120 4104 利润分配 allocation of profits +Vb.lH[av  
  121 4201 库存股 treasury stock =Y{(%sn  
  五、成本类 X( \ AB  
  122 5001 生产成本 production cost Lb:g4A"  
  123 5101 制造费用 cost of production _|kxY '_[8  
  124 5201 劳务成本 service cost jS]ru-5.  
  125 5301 研发支出 research and development expenditures md)c0Bg8~  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ^a0um/+M}  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor : ~&~y-14  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor `i3NG1 v0  
  六、损益类 DE}K~}sbd  
  129 6001 主营业务收入 main business income I&#| w"/"U  
  130 6011 利息收入 金融共用​ interest income financial sharing DR5\45v  
  135 6051 其他业务收入 other business income sBj(Qd  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance }7|1  
  137 6101 公允价值变动损益 sound value flexible loss and profit )B"jF>9)[  
  138 6111 投资收益 income on investment 'N (:@]4N  
  142 6301 营业外收入 nonrevenue receipt a!6{:8Zi0  
  143 6401 主营业务成本 main business cost 7Wf/$vRab  
  144 6402 其他业务支出 other business expense SoW9p^HJ  
  145 6405 营业税金及附加 business tariff and annex 44ek IV+?  
  146 6411 利息支出 金融共用 interest expense financial sharing {f/~1G[M  
  155 6601 销售费用 marketing cost '}ptj@,  
  156 6602 管理费用 managing cost W,V:R  
  157 6603 财务费用 financial cost 1gL2ia  
  158 6604 勘探费用 exploration expense >*~L28Fyn  
  159 6701 资产减值损失 loss from asset devaluation #++lg{  
  160 6711 营业外支出 nonoperating expense EizKoHI-z  
  161 6801 所得税 income tax PCHu #5j_a  
  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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