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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 wk@yTTnb  
  1 1001 库存现金 cash on hand i *B:El1  
  2 1002 银行存款 bank deposit l]$40 j  
  5 1015 其他货币资金 other monetary capital } C_|gd  
  9 1101 交易性金融资产 transaction monetary assets ;,dkJ7M  
  11 1121 应收票据 notes receivable v`SY6;<2  
  12 1122 应收账款 Account receivable 66 N)  
  13 1123 预付账款 account prepaid EX4 C.C|d  
  14 1131 应收股利 dividend receivable kQ~ %=pn  
  15 1132 应收利息 accrued interest receivable K@ 6`-|I  
  21 1231 其他应收款 accounts receivable-others -1CEr_(P^  
  22 1241 坏账准备 had debts reserve *="m3:c'J  
  28 1401 材料采购 procurement of materials ".E5t@ }?m  
  29 1402 在途物资 materials in transit !y%+GwoW  
  30 1403 原材料 raw materials 6Hwxx5>r  
  32 1406 库存商品 commodity stocks 9Eg&CZ,9$D  
  33 1407 发出商品 goods in transit o!utZmk$  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles x<s|vgl|  
  42 1461 存货跌价准备 reserve against stock price declining 7 WP%J-   
  43 1501 待摊费用 fees to be apportioned XIRR Al(,  
  45 1521 持有至到期投资 hold investment due 6b<+8w  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve lBmm(<~Z  
  47 1523 可供出售金融资产 financial assets available for sale sQtf,e|p  
  48 1524 长期股权投资 long-term stock ownership investment Ft) lp>3gv  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve r4?b0&Xq  
  50 1526 投资性房地产 investment real eastate "J !}3)n  
  51 1531 长期应收款 long-term account receivable qOi5WX6F/  
  52 1541 未实现融资收益 unrealized financing income XVF^,Yf  
  54 1601 固定资产 permanent assets d&u 7]<yDA  
  55 1602 累计折旧 accumulated depreciation (zC   
  56 1603 固定资产减值准备permanent assets reduction reserve (Xo SG  
  57 1604 在建工程 construction in process `NSy"6{Z  
  58 1605 工程物资 engineer material FCiq?@  
  59 1606 固定资产清理 disposal of fixed assets xs%LRF# u  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 7]s%r ya  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing f;wc{qy  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture *NlpotW,f  
  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 AW/wI6[T  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Qci$YTwl>  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation .=XD)>$  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation hiwIWd:H  
  67 1701 无形资产 intangible assets %`+'v_iu  
  68 1702 累计摊销 accumulated amortization `hzrfum4  
  69 1703 无形资产减值准备 intangible assets reduction reserve 5V@&o`!=h  
  70 1711 商誉 business reputation U^rm: *f  
  71 1801 长期待摊费用 long-term deferred expenses Me/\z^pF  
  72 1811 递延所得税资产 deferred income tax assets $KX[Zu%  
  73 1901 待处理财产损溢 waiting assets profit and loss [@3SfQ  
  二、负债类 debt group ],[)uTZc  
  74 2001 短期借款 short-term loan 9P.(^SD][z  
  81 2101 交易性金融负债 transaction financial liabilities eh<rRx"[  
  83 2201 应付票据 notes payable bxwkTKr'  
  84 2202 应付账款 account payable @]=f?+y[ 2  
  85 2205 预收账款 item received in advance +9[SVw8  
  86 2211 应付职工薪酬 employee pay payable >zmzK{A=  
  87 2221 应交税费 tax payable #6W,6(#^#  
  88 2231 应付股利 dividend payable 62kb2C  
  89 2232 应付利息 interest payable VE]6wwV2  
  90 2241 其他应付款 other account payable n+;vjVS%  
  97 2401 预提费用 withholding expenses 2+'|kt2  
  98 2411 预计负债 estimated liabilities /\J|Uj  
  99 2501 递延收益 deferred income xo  G b  
  100 2601 长期借款 money borrowed for long term =Ndli>x}1  
  101 2602 长期债券 long-term bond U -EhPAB@  
  106 2801 长期应付款 long-term account payable ((|IS[  
  107 2802 未确认融资费用 unacknowledged financial charges 6peyh_  
  108 2811 专项应付款 special accounts payable 3SNL5  
  109 2901 递延所得税负债 deferred income tax liabilities  AmcC:5  
  三、共同类 ^u)rB<#BR  
  112 3101 衍生工具 derivative tool '7tBvVO_  
  113 3201 套期工具 arbitrage tool vv.PF~:  
  114 3202 被套期项目 arbitrage project _ 08];M|  
  四、所有者权益类 XoItV  
  115 4001 实收资本 paid-up capital vT7g<  
  116 4002 资本公积 contributed surplus 8!zb F<W9  
  117 4101 盈余公积 earned surplus =_PvrB2'  
  119 4103 本年利润 profit for the current year Y"!uU.=xJ  
  120 4104 利润分配 allocation of profits V= }1[^  
  121 4201 库存股 treasury stock >F3.c%VU]w  
  五、成本类 l6 7KJ  
  122 5001 生产成本 production cost m^I,}1H4  
  123 5101 制造费用 cost of production 6E| S   
  124 5201 劳务成本 service cost +\`rmI  
  125 5301 研发支出 research and development expenditures ai;\@$ cq  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor `,Orf ZMb  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor .Yx_:h=u  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor {/}^D-  
  六、损益类 Z]vL%Gg*!  
  129 6001 主营业务收入 main business income mqFq_UX/ T  
  130 6011 利息收入 金融共用​ interest income financial sharing V1<`%=%_W  
  135 6051 其他业务收入 other business income sLns3&n2  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance SDBt @=Nl  
  137 6101 公允价值变动损益 sound value flexible loss and profit 8Xn!Kpa  
  138 6111 投资收益 income on investment "&QH6B1U6H  
  142 6301 营业外收入 nonrevenue receipt v01#>,R  
  143 6401 主营业务成本 main business cost 2z\;Q8g){r  
  144 6402 其他业务支出 other business expense  KAc>-c<  
  145 6405 营业税金及附加 business tariff and annex B?6QMC;  
  146 6411 利息支出 金融共用 interest expense financial sharing 9y~"|t  
  155 6601 销售费用 marketing cost qLjT.7 .x  
  156 6602 管理费用 managing cost \##5O7/1  
  157 6603 财务费用 financial cost eVt1d2.O  
  158 6604 勘探费用 exploration expense ndi+xaQtG  
  159 6701 资产减值损失 loss from asset devaluation 8eyl,W=dn  
  160 6711 营业外支出 nonoperating expense 8&E}n(XE  
  161 6801 所得税 income tax lTz6"/  
  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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