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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 Z/x~:u_  
  1 1001 库存现金 cash on hand ~m7+^c@,  
  2 1002 银行存款 bank deposit `Ec+i  
  5 1015 其他货币资金 other monetary capital -5K/ cK  
  9 1101 交易性金融资产 transaction monetary assets ~WSC6Bh@9  
  11 1121 应收票据 notes receivable <>TBM^  
  12 1122 应收账款 Account receivable 4.TG&IQ nN  
  13 1123 预付账款 account prepaid szHUHW~;J  
  14 1131 应收股利 dividend receivable 2ip~qZNw><  
  15 1132 应收利息 accrued interest receivable r+Y1m\  
  21 1231 其他应收款 accounts receivable-others _17"T0  
  22 1241 坏账准备 had debts reserve mwxJ#  
  28 1401 材料采购 procurement of materials EZ4qhda  
  29 1402 在途物资 materials in transit K4"as9oFP  
  30 1403 原材料 raw materials XJ"9D#"a>  
  32 1406 库存商品 commodity stocks $)3/N&GXR  
  33 1407 发出商品 goods in transit ) =[Tgh  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles A:f+x|[  
  42 1461 存货跌价准备 reserve against stock price declining jo;n~>3P  
  43 1501 待摊费用 fees to be apportioned !k:j+h/  
  45 1521 持有至到期投资 hold investment due Hg4Ut/0  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve n !QjptQ  
  47 1523 可供出售金融资产 financial assets available for sale !wgj$5Rw.  
  48 1524 长期股权投资 long-term stock ownership investment tyh%s"  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve y4') !e  
  50 1526 投资性房地产 investment real eastate 4.8,&{w<m  
  51 1531 长期应收款 long-term account receivable Rjf |  
  52 1541 未实现融资收益 unrealized financing income i!NGX  
  54 1601 固定资产 permanent assets ~$`b{  
  55 1602 累计折旧 accumulated depreciation hY!G>d{J  
  56 1603 固定资产减值准备permanent assets reduction reserve kcle|B  
  57 1604 在建工程 construction in process )lbF'.i  
  58 1605 工程物资 engineer material ee0J;pP2#  
  59 1606 固定资产清理 disposal of fixed assets I ; _.tG  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ]zO]*d=m  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ep5aBrN]"  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture [kCn6\_<V  
  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 IH5thL@D  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture .#X0P=  
  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 &7 ,wdG  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation aUnm9u r  
  67 1701 无形资产 intangible assets ~'ovJ46tx  
  68 1702 累计摊销 accumulated amortization ^JTfRZ :a  
  69 1703 无形资产减值准备 intangible assets reduction reserve .+y#7-#6  
  70 1711 商誉 business reputation {PU[MHZF  
  71 1801 长期待摊费用 long-term deferred expenses SV.*Z|"^N  
  72 1811 递延所得税资产 deferred income tax assets QwhPN'U  
  73 1901 待处理财产损溢 waiting assets profit and loss fqcyCu7Ep  
  二、负债类 debt group YXvKDw'95  
  74 2001 短期借款 short-term loan &5B+8>  
  81 2101 交易性金融负债 transaction financial liabilities ! `SR$dnE  
  83 2201 应付票据 notes payable "-a>Uj")%  
  84 2202 应付账款 account payable Z1Ms ~tch  
  85 2205 预收账款 item received in advance E_++yK^=  
  86 2211 应付职工薪酬 employee pay payable ' |4XyU=  
  87 2221 应交税费 tax payable @t_<oOI2  
  88 2231 应付股利 dividend payable .m<-)Kx  
  89 2232 应付利息 interest payable #8PjYB  
  90 2241 其他应付款 other account payable vOqT Ld  
  97 2401 预提费用 withholding expenses HjK|9  
  98 2411 预计负债 estimated liabilities dWI\VS9  
  99 2501 递延收益 deferred income ?f%@8%px  
  100 2601 长期借款 money borrowed for long term /( q*  
  101 2602 长期债券 long-term bond b c+' n  
  106 2801 长期应付款 long-term account payable rTi.k  
  107 2802 未确认融资费用 unacknowledged financial charges o*<(,I%  
  108 2811 专项应付款 special accounts payable  9( m^^  
  109 2901 递延所得税负债 deferred income tax liabilities LE7o[<>  
  三、共同类 U*-%V$3+w5  
  112 3101 衍生工具 derivative tool 0Vg8o @  
  113 3201 套期工具 arbitrage tool %hXa5}JL  
  114 3202 被套期项目 arbitrage project b&LhydaJ  
  四、所有者权益类 &P\T{d2"  
  115 4001 实收资本 paid-up capital 9<R:)Df  
  116 4002 资本公积 contributed surplus rP*?a~<  
  117 4101 盈余公积 earned surplus 3,pRmdC  
  119 4103 本年利润 profit for the current year Q[}mH: w  
  120 4104 利润分配 allocation of profits 'HOt?lpu!  
  121 4201 库存股 treasury stock FCg,p2  
  五、成本类 $hA[vi\5  
  122 5001 生产成本 production cost 5 bgx;z9  
  123 5101 制造费用 cost of production n |(Y?`(  
  124 5201 劳务成本 service cost @.%ll n  
  125 5301 研发支出 research and development expenditures j3$KYf`T}  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor EB)0 iQ  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Z!*Wn`d-k  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 9;:Lf  
  六、损益类 5Eq_L  
  129 6001 主营业务收入 main business income C3 D1rS/I  
  130 6011 利息收入 金融共用​ interest income financial sharing 6n>+cX>E  
  135 6051 其他业务收入 other business income T'w=v-(J  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance zhFGMF1  
  137 6101 公允价值变动损益 sound value flexible loss and profit ll6~8PN  
  138 6111 投资收益 income on investment $[IuEdc /  
  142 6301 营业外收入 nonrevenue receipt 3uN;*f  
  143 6401 主营业务成本 main business cost A H`6)v<f  
  144 6402 其他业务支出 other business expense c: _l+CgeH  
  145 6405 营业税金及附加 business tariff and annex [~$9n_O94  
  146 6411 利息支出 金融共用 interest expense financial sharing La9dFe-uu{  
  155 6601 销售费用 marketing cost 63ht|$G  
  156 6602 管理费用 managing cost *r[PZ{D+  
  157 6603 财务费用 financial cost 1 ,Y-_e)  
  158 6604 勘探费用 exploration expense {"O'kx  
  159 6701 资产减值损失 loss from asset devaluation ~~>D=~B0'  
  160 6711 营业外支出 nonoperating expense la f b^  
  161 6801 所得税 income tax tM~R?9OaJ  
  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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