论坛风格切换切换到宽版
  • 2607阅读
  • 1回复

[知识整理]新会计准则会计科目表(中英文对照) [复制链接]

上一主题 下一主题
离线小飞兔
 

发帖
1200
学分
5702
经验
1394
精华
1
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-08-05
)<%CI#s#  
  一、资产类 wV\7  
  1 1001 库存现金 cash on hand !LQzf(s;  
  2 1002 银行存款 bank deposit @QMU$]&i]  
  5 1015 其他货币资金 other monetary capital l_s#7.9$  
  9 1101 交易性金融资产 transaction monetary assets v^J'] p  
  11 1121 应收票据 notes receivable d/3bE*gr  
  12 1122 应收账款 Account receivable ^M1jv(  
  13 1123 预付账款 account prepaid D9  Mst6  
  14 1131 应收股利 dividend receivable { e$ @i  
  15 1132 应收利息 accrued interest receivable r $[{sW  
  21 1231 其他应收款 accounts receivable-others K8/jfm  
  22 1241 坏账准备 had debts reserve L#?m PF  
  28 1401 材料采购 procurement of materials KjMwrMgC  
  29 1402 在途物资 materials in transit Q,M,^_  
  30 1403 原材料 raw materials T_q M@/f  
  32 1406 库存商品 commodity stocks M6ZXq6J  
  33 1407 发出商品 goods in transit  @ EURp  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles FJq g,  
  42 1461 存货跌价准备 reserve against stock price declining .+mP#<mAg  
  43 1501 待摊费用 fees to be apportioned /U,(u9bq  
  45 1521 持有至到期投资 hold investment due O6vHo3k  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 6-~ZOMlV  
  47 1523 可供出售金融资产 financial assets available for sale l9]nrT1Hy  
  48 1524 长期股权投资 long-term stock ownership investment W9{i~.zo  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve TV|Z$,6l  
  50 1526 投资性房地产 investment real eastate G5|'uKz2"  
  51 1531 长期应收款 long-term account receivable g##<d(e!}  
  52 1541 未实现融资收益 unrealized financing income ?VCp_Ji  
  54 1601 固定资产 permanent assets g\9&L/xDN  
  55 1602 累计折旧 accumulated depreciation }+}Cl T  
  56 1603 固定资产减值准备permanent assets reduction reserve mE;^B%v  
  57 1604 在建工程 construction in process qfdL *D  
  58 1605 工程物资 engineer material A>,kmU5  
  59 1606 固定资产清理 disposal of fixed assets |'lNR)5  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing D-D8La?0p  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing AQtOTT$  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture v-8{mK`9\  
  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 KYyoN  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture I]HLWF  
  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 h+7U'+|%A  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation x[fp7*TiG  
  67 1701 无形资产 intangible assets Xg l %2'  
  68 1702 累计摊销 accumulated amortization m^zD']  
  69 1703 无形资产减值准备 intangible assets reduction reserve ul b0B "  
  70 1711 商誉 business reputation oB@)!'  
  71 1801 长期待摊费用 long-term deferred expenses j+>[~c;0)  
  72 1811 递延所得税资产 deferred income tax assets  )y6  
  73 1901 待处理财产损溢 waiting assets profit and loss C8do8$  
  二、负债类 debt group oGyoU#z#  
  74 2001 短期借款 short-term loan q,_E HPc  
  81 2101 交易性金融负债 transaction financial liabilities tKeozV[V  
  83 2201 应付票据 notes payable H@1q U|4  
  84 2202 应付账款 account payable eoFG$X/PO  
  85 2205 预收账款 item received in advance @My RcC  
  86 2211 应付职工薪酬 employee pay payable (#x&Y#5  
  87 2221 应交税费 tax payable aK(e%Ed t"  
  88 2231 应付股利 dividend payable tk)}4b^\%j  
  89 2232 应付利息 interest payable e A3 NyL  
  90 2241 其他应付款 other account payable ]k BC,m(  
  97 2401 预提费用 withholding expenses t|9 vb  
  98 2411 预计负债 estimated liabilities 1NG[   
  99 2501 递延收益 deferred income ~[kI! [  
  100 2601 长期借款 money borrowed for long term M04u>| ,  
  101 2602 长期债券 long-term bond <WbO&;%  
  106 2801 长期应付款 long-term account payable \rT>&o .i  
  107 2802 未确认融资费用 unacknowledged financial charges )iVuac]E++  
  108 2811 专项应付款 special accounts payable Q<DXDvL  
  109 2901 递延所得税负债 deferred income tax liabilities OlptO60{ ]  
  三、共同类 U6o]7j&6  
  112 3101 衍生工具 derivative tool Bs|#7mA[  
  113 3201 套期工具 arbitrage tool @$CPTv3e  
  114 3202 被套期项目 arbitrage project Gm> =s  
  四、所有者权益类 (w+SmD  
  115 4001 实收资本 paid-up capital [z*1#lj S  
  116 4002 资本公积 contributed surplus ~ eS/gF?  
  117 4101 盈余公积 earned surplus /1m+iM^V  
  119 4103 本年利润 profit for the current year .Iz JJp  
  120 4104 利润分配 allocation of profits oA:`=f%\  
  121 4201 库存股 treasury stock aI|X~b  
  五、成本类 $VP\Ac,!  
  122 5001 生产成本 production cost i5_l//]  
  123 5101 制造费用 cost of production 2f{a||  
  124 5201 劳务成本 service cost 5Vdy:l  
  125 5301 研发支出 research and development expenditures +QOK]NJN  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor n 4co s  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor {9) HB:  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor h`eHoKJ#w  
  六、损益类 &os:h] C  
  129 6001 主营业务收入 main business income ~Y;Z5e=  
  130 6011 利息收入 金融共用​ interest income financial sharing sHV?njZd  
  135 6051 其他业务收入 other business income ]GsI|se   
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance |VjD. ]I  
  137 6101 公允价值变动损益 sound value flexible loss and profit ;>fM?ae5  
  138 6111 投资收益 income on investment Z N&9qw*  
  142 6301 营业外收入 nonrevenue receipt \IE uu^  
  143 6401 主营业务成本 main business cost E70o nR!i  
  144 6402 其他业务支出 other business expense  @k#xr  
  145 6405 营业税金及附加 business tariff and annex %sPq*w.  
  146 6411 利息支出 金融共用 interest expense financial sharing '#oH1$W]  
  155 6601 销售费用 marketing cost &" 5Yt&{  
  156 6602 管理费用 managing cost ~]9EhC'l  
  157 6603 财务费用 financial cost ah(k!0PV  
  158 6604 勘探费用 exploration expense jLY$P<u?%P  
  159 6701 资产减值损失 loss from asset devaluation 6\v4#  
  160 6711 营业外支出 nonoperating expense }AiF 7N0  
  161 6801 所得税 income tax k'sPA_|  
  162 6901 以前年度损益调整 prior year profit and loss adjustment
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
离线yui0405

发帖
14
学分
3
经验
0
精华
0
金币
0
只看该作者 1楼 发表于: 2013-10-10
谢谢
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个