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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 qyv9] Q1  
  1 1001 库存现金 cash on hand w"$CV@AJ  
  2 1002 银行存款 bank deposit Y$!K<c k  
  5 1015 其他货币资金 other monetary capital ~YOwg\w^  
  9 1101 交易性金融资产 transaction monetary assets NY\q  
  11 1121 应收票据 notes receivable xn1  
  12 1122 应收账款 Account receivable WM NcPHcj  
  13 1123 预付账款 account prepaid Qn(e[ C6\  
  14 1131 应收股利 dividend receivable ;rJR+wpNa  
  15 1132 应收利息 accrued interest receivable 8AT;9wZqt  
  21 1231 其他应收款 accounts receivable-others Hv(0<k6oH  
  22 1241 坏账准备 had debts reserve ln)_Jf1r  
  28 1401 材料采购 procurement of materials s;X"E =  
  29 1402 在途物资 materials in transit P %f],f  
  30 1403 原材料 raw materials $n& alcU  
  32 1406 库存商品 commodity stocks ]p:x,%nm  
  33 1407 发出商品 goods in transit r9 'lFj  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles LU~U>  
  42 1461 存货跌价准备 reserve against stock price declining ,i#]&f`c;5  
  43 1501 待摊费用 fees to be apportioned f:\jPkf'  
  45 1521 持有至到期投资 hold investment due aB"W6[  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ;$l!mv 7  
  47 1523 可供出售金融资产 financial assets available for sale :pcKww|V  
  48 1524 长期股权投资 long-term stock ownership investment h<\o[n7j  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve id@!kSR  
  50 1526 投资性房地产 investment real eastate 2]C`S,)  
  51 1531 长期应收款 long-term account receivable JLm0[1Lzd  
  52 1541 未实现融资收益 unrealized financing income [t5:4 Iq  
  54 1601 固定资产 permanent assets $-YS\R\9x  
  55 1602 累计折旧 accumulated depreciation GrjL9+|x  
  56 1603 固定资产减值准备permanent assets reduction reserve  d_gm'  
  57 1604 在建工程 construction in process XWZ *{/u  
  58 1605 工程物资 engineer material } WY7!Y  
  59 1606 固定资产清理 disposal of fixed assets #ebT$hf30  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing G*uy@s:  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Bx 0^?>  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture &\4AvaeA8y  
  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 PmyS6a@  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture E.Xf b"]  
  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 >3s9vdUp4h  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation {uh]b (}s)  
  67 1701 无形资产 intangible assets (p26TN;*$5  
  68 1702 累计摊销 accumulated amortization ) Yz` 6  
  69 1703 无形资产减值准备 intangible assets reduction reserve UOSa`TZbZ  
  70 1711 商誉 business reputation l;}D| 6+_W  
  71 1801 长期待摊费用 long-term deferred expenses ,,S5 8\x  
  72 1811 递延所得税资产 deferred income tax assets K2>(C$Z  
  73 1901 待处理财产损溢 waiting assets profit and loss S:/;|Dg  
  二、负债类 debt group E 9HA8  
  74 2001 短期借款 short-term loan ~{iBm"4  
  81 2101 交易性金融负债 transaction financial liabilities ,.uu/qV}w  
  83 2201 应付票据 notes payable nzE4P3 C+  
  84 2202 应付账款 account payable Y>geP+ -  
  85 2205 预收账款 item received in advance eG9 t n{  
  86 2211 应付职工薪酬 employee pay payable Q]Q i  
  87 2221 应交税费 tax payable %/b?T]{  
  88 2231 应付股利 dividend payable >t7xa]G  
  89 2232 应付利息 interest payable v>YdPQky  
  90 2241 其他应付款 other account payable g* F?  
  97 2401 预提费用 withholding expenses R8P7JY[h  
  98 2411 预计负债 estimated liabilities ?Z {4iF  
  99 2501 递延收益 deferred income Q ,30  
  100 2601 长期借款 money borrowed for long term 7kx)/Rw\B  
  101 2602 长期债券 long-term bond ]WR+>)ERb  
  106 2801 长期应付款 long-term account payable ;0O3b  
  107 2802 未确认融资费用 unacknowledged financial charges zm) ]cq  
  108 2811 专项应付款 special accounts payable ]?S\So+  
  109 2901 递延所得税负债 deferred income tax liabilities Pe8W Br;`  
  三、共同类 `Gzukh  
  112 3101 衍生工具 derivative tool F2]v]]F!  
  113 3201 套期工具 arbitrage tool jhrmQS  
  114 3202 被套期项目 arbitrage project 9KRHo%m  
  四、所有者权益类  XWV )   
  115 4001 实收资本 paid-up capital c<L^ 1,G2  
  116 4002 资本公积 contributed surplus I]bqle0M  
  117 4101 盈余公积 earned surplus )n}Wb+2I  
  119 4103 本年利润 profit for the current year $cEl6(66iX  
  120 4104 利润分配 allocation of profits z(d@!Cd  
  121 4201 库存股 treasury stock (xpj?zlmM  
  五、成本类 >(S4h}^I  
  122 5001 生产成本 production cost no`c[XY  
  123 5101 制造费用 cost of production K)~ m{  
  124 5201 劳务成本 service cost e  p~3e5  
  125 5301 研发支出 research and development expenditures /:d03N\9k  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 35B G&;C  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 8M*[RlUJB  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor i <&*f}='  
  六、损益类 LvgNdVJDP|  
  129 6001 主营业务收入 main business income 0'*whhH  
  130 6011 利息收入 金融共用​ interest income financial sharing <DP_`[+C  
  135 6051 其他业务收入 other business income Ks . m5R  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance =fG c?PQ  
  137 6101 公允价值变动损益 sound value flexible loss and profit a_XM2dc%  
  138 6111 投资收益 income on investment p0~=   
  142 6301 营业外收入 nonrevenue receipt Hq[d!qc  
  143 6401 主营业务成本 main business cost r,X5@/  
  144 6402 其他业务支出 other business expense tp<uN~rTgh  
  145 6405 营业税金及附加 business tariff and annex $7eO33Bm  
  146 6411 利息支出 金融共用 interest expense financial sharing Q*}#?g  
  155 6601 销售费用 marketing cost 8 7P{vf#  
  156 6602 管理费用 managing cost WL$Ee=  
  157 6603 财务费用 financial cost ] C_g: |q  
  158 6604 勘探费用 exploration expense { 2G9>'  
  159 6701 资产减值损失 loss from asset devaluation Jaz|b`KDj  
  160 6711 营业外支出 nonoperating expense Xd/gvg{??0  
  161 6801 所得税 income tax 9~98v;Z1  
  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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