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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 G>wqt@%r9  
  1 1001 库存现金 cash on hand @c<3b2  
  2 1002 银行存款 bank deposit -sw  .  
  5 1015 其他货币资金 other monetary capital WpF2)R}G=  
  9 1101 交易性金融资产 transaction monetary assets /x5rf  
  11 1121 应收票据 notes receivable zRq-b`<7V  
  12 1122 应收账款 Account receivable : y5<go8e  
  13 1123 预付账款 account prepaid I 6<*X  
  14 1131 应收股利 dividend receivable aCQ?fq  
  15 1132 应收利息 accrued interest receivable _C(m<n  
  21 1231 其他应收款 accounts receivable-others ^zt-HDBR_  
  22 1241 坏账准备 had debts reserve {jYOs l  
  28 1401 材料采购 procurement of materials P^w#S  
  29 1402 在途物资 materials in transit g{8,Wx,,  
  30 1403 原材料 raw materials Hz.(qW">5*  
  32 1406 库存商品 commodity stocks Z7_m)@%;kk  
  33 1407 发出商品 goods in transit *tgnYa[l  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 3~}uqaGt  
  42 1461 存货跌价准备 reserve against stock price declining Ytz)d/3T  
  43 1501 待摊费用 fees to be apportioned h&Efg   
  45 1521 持有至到期投资 hold investment due 7 qj9&bEy  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve O+?<h{"  
  47 1523 可供出售金融资产 financial assets available for sale b!sRk@LGZ  
  48 1524 长期股权投资 long-term stock ownership investment 2_zp:v  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve dgA-MQ5{  
  50 1526 投资性房地产 investment real eastate EX?MA6U  
  51 1531 长期应收款 long-term account receivable j:E<p_T  
  52 1541 未实现融资收益 unrealized financing income 5]HS^II"  
  54 1601 固定资产 permanent assets blTo5NLX  
  55 1602 累计折旧 accumulated depreciation ZCB_  
  56 1603 固定资产减值准备permanent assets reduction reserve cfcim.jB  
  57 1604 在建工程 construction in process E}sO[wNPf  
  58 1605 工程物资 engineer material F8;dKyT?q  
  59 1606 固定资产清理 disposal of fixed assets |4T !&[r  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing -[6z 1"*  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing -PS#Z0>  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture /%&2HDA)  
  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 {_S}H1,  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Bx/L<J@  
  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 _io+YzS  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation B>GE 9y5  
  67 1701 无形资产 intangible assets <^zHE=h"  
  68 1702 累计摊销 accumulated amortization yqi^>Ce0  
  69 1703 无形资产减值准备 intangible assets reduction reserve .G+Pe'4a  
  70 1711 商誉 business reputation = !`j7#:  
  71 1801 长期待摊费用 long-term deferred expenses _T2=J+"-Kp  
  72 1811 递延所得税资产 deferred income tax assets `FsH}UPu b  
  73 1901 待处理财产损溢 waiting assets profit and loss XLL/4)  
  二、负债类 debt group wi4=OU1L)a  
  74 2001 短期借款 short-term loan D3)zk@N  
  81 2101 交易性金融负债 transaction financial liabilities q|8{@EMT  
  83 2201 应付票据 notes payable |b*? qf  
  84 2202 应付账款 account payable :{oZ~<  
  85 2205 预收账款 item received in advance i{ \%e  
  86 2211 应付职工薪酬 employee pay payable JaK}|  
  87 2221 应交税费 tax payable m < 3Ao^I+  
  88 2231 应付股利 dividend payable | fSe>uVZ  
  89 2232 应付利息 interest payable J41G&$j(  
  90 2241 其他应付款 other account payable `67[O4$<  
  97 2401 预提费用 withholding expenses K91)qI;BD  
  98 2411 预计负债 estimated liabilities " t7M3i_  
  99 2501 递延收益 deferred income 2n `S5(V  
  100 2601 长期借款 money borrowed for long term 'Er:a?88l  
  101 2602 长期债券 long-term bond q*2N{  
  106 2801 长期应付款 long-term account payable D<Z p!J1o  
  107 2802 未确认融资费用 unacknowledged financial charges ^_ kJKM,  
  108 2811 专项应付款 special accounts payable oI.G-ChP  
  109 2901 递延所得税负债 deferred income tax liabilities  jcI&w#re  
  三、共同类 |i ZfYi&^  
  112 3101 衍生工具 derivative tool T'LIrf  
  113 3201 套期工具 arbitrage tool $ZNu+tn Y  
  114 3202 被套期项目 arbitrage project 7DIIx}A  
  四、所有者权益类 i:u1s"3~  
  115 4001 实收资本 paid-up capital 6e _dJ=_  
  116 4002 资本公积 contributed surplus 2AtLyN'.  
  117 4101 盈余公积 earned surplus jK' N((Hz  
  119 4103 本年利润 profit for the current year \mV'mZ9>  
  120 4104 利润分配 allocation of profits XK : 9r{r{  
  121 4201 库存股 treasury stock 40|,*wi  
  五、成本类 ?}m']4p  
  122 5001 生产成本 production cost .N*Pl(<[  
  123 5101 制造费用 cost of production SF5@Vg  
  124 5201 劳务成本 service cost 2 ho>eRX  
  125 5301 研发支出 research and development expenditures H)>@/"j;  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor (sQr X{~  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor _>v<(7  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 9Ffp2NW`;  
  六、损益类 UQ[B?jc  
  129 6001 主营业务收入 main business income jaa"~5TO8  
  130 6011 利息收入 金融共用​ interest income financial sharing >5j<4ShW  
  135 6051 其他业务收入 other business income lRv eHB&V  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 1?| f lK  
  137 6101 公允价值变动损益 sound value flexible loss and profit 8P"_#M?!  
  138 6111 投资收益 income on investment 8X I?  
  142 6301 营业外收入 nonrevenue receipt &m[Qn!>i6  
  143 6401 主营业务成本 main business cost Y;)dct  
  144 6402 其他业务支出 other business expense x ul]m*Z  
  145 6405 营业税金及附加 business tariff and annex &R$CZU  
  146 6411 利息支出 金融共用 interest expense financial sharing 4[BG#  
  155 6601 销售费用 marketing cost 8Th` ]tI  
  156 6602 管理费用 managing cost tqy @iEz+  
  157 6603 财务费用 financial cost in(U:04  
  158 6604 勘探费用 exploration expense Vur bW=~g  
  159 6701 资产减值损失 loss from asset devaluation =i(?deR  
  160 6711 营业外支出 nonoperating expense +n7?S~R$  
  161 6801 所得税 income tax !xwG% {_  
  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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