论坛风格切换切换到宽版
  • 1894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
>V;,#5F_  
  一、资产类 F#V q#|_)>  
  1 1001 库存现金 cash on hand \ijMw  
  2 1002 银行存款 bank deposit K7`YJp`i  
  5 1015 其他货币资金 other monetary capital S~ F`  
  9 1101 交易性金融资产 transaction monetary assets WZFH@I28  
  11 1121 应收票据 notes receivable }zMf7<C  
  12 1122 应收账款 Account receivable $=aI "(3&  
  13 1123 预付账款 account prepaid R+=a`0_S  
  14 1131 应收股利 dividend receivable RKTb' 3H  
  15 1132 应收利息 accrued interest receivable v[S-Pi1  
  21 1231 其他应收款 accounts receivable-others H s?zq  
  22 1241 坏账准备 had debts reserve G<qIY&D'  
  28 1401 材料采购 procurement of materials wu~hqd  
  29 1402 在途物资 materials in transit +=3CL2{An  
  30 1403 原材料 raw materials 'ks{D(`  
  32 1406 库存商品 commodity stocks F0dI/+  
  33 1407 发出商品 goods in transit /"#4T^7&  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles [Ot,q/hBJ  
  42 1461 存货跌价准备 reserve against stock price declining NHaMo*xQ  
  43 1501 待摊费用 fees to be apportioned eD;6okdP  
  45 1521 持有至到期投资 hold investment due <$E6oZ  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ZX.TqvK/r  
  47 1523 可供出售金融资产 financial assets available for sale m],Ud\  
  48 1524 长期股权投资 long-term stock ownership investment =@r--E  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve "mIgs9l$  
  50 1526 投资性房地产 investment real eastate mLwY]2T"  
  51 1531 长期应收款 long-term account receivable }ot"Sx\.  
  52 1541 未实现融资收益 unrealized financing income wNQqfq Z  
  54 1601 固定资产 permanent assets w2"]Pl  
  55 1602 累计折旧 accumulated depreciation | {P| .  
  56 1603 固定资产减值准备permanent assets reduction reserve 79 Bg]~}Z  
  57 1604 在建工程 construction in process 3<(q }  
  58 1605 工程物资 engineer material ;j} yB  
  59 1606 固定资产清理 disposal of fixed assets 6m`{Z`c$  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing WS0JS'  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing T] | d 5E  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture y{ =NP  
  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 `~F5 wh~  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture $aP(|!g  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation |!*Xl) ]  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 8b&uU [  
  67 1701 无形资产 intangible assets l I-p_K  
  68 1702 累计摊销 accumulated amortization xAdq+$><  
  69 1703 无形资产减值准备 intangible assets reduction reserve &=q! Wdw~  
  70 1711 商誉 business reputation vv5i? F  
  71 1801 长期待摊费用 long-term deferred expenses ]n v( aM?d  
  72 1811 递延所得税资产 deferred income tax assets tJZc/]%`H  
  73 1901 待处理财产损溢 waiting assets profit and loss fC<m^%*zgA  
  二、负债类 debt group $& {IKP)u  
  74 2001 短期借款 short-term loan igkz2SI  
  81 2101 交易性金融负债 transaction financial liabilities !~ rt:Z  
  83 2201 应付票据 notes payable d,F5:w&  
  84 2202 应付账款 account payable =_d%=m  
  85 2205 预收账款 item received in advance $ |<m9CW  
  86 2211 应付职工薪酬 employee pay payable _%pAlo_6  
  87 2221 应交税费 tax payable }C#3O{5  
  88 2231 应付股利 dividend payable vq6%Ey3Gix  
  89 2232 应付利息 interest payable ?y%t}C\W  
  90 2241 其他应付款 other account payable ,0?!ov|  
  97 2401 预提费用 withholding expenses >L>+2z  
  98 2411 预计负债 estimated liabilities ^%[F8\}XPJ  
  99 2501 递延收益 deferred income [xaisXvI4  
  100 2601 长期借款 money borrowed for long term Y E1Hpeb  
  101 2602 长期债券 long-term bond +x1/-J8_sg  
  106 2801 长期应付款 long-term account payable 96ZdM=  
  107 2802 未确认融资费用 unacknowledged financial charges PZ OKrW  
  108 2811 专项应付款 special accounts payable v 81rfB5  
  109 2901 递延所得税负债 deferred income tax liabilities FC>d_=V  
  三、共同类 j6>tH"i  
  112 3101 衍生工具 derivative tool ^ eh /HnJs  
  113 3201 套期工具 arbitrage tool K{DAOQ.z  
  114 3202 被套期项目 arbitrage project AU{:;%.g  
  四、所有者权益类 ")`S0n5e  
  115 4001 实收资本 paid-up capital Z9 w:&oa@  
  116 4002 资本公积 contributed surplus *xH\)|3,  
  117 4101 盈余公积 earned surplus w K*PD&nN  
  119 4103 本年利润 profit for the current year ok0X<MR!I  
  120 4104 利润分配 allocation of profits TQ'E5^  
  121 4201 库存股 treasury stock #Z9L_gDp  
  五、成本类  s>[{}7ca  
  122 5001 生产成本 production cost (F&YdWe:  
  123 5101 制造费用 cost of production |63Y >U"  
  124 5201 劳务成本 service cost Lb~\Y n'z  
  125 5301 研发支出 research and development expenditures |uUuF m  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 9g@ NcJ]  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor d*- Xuv  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Ay$ >(;  
  六、损益类 <GfVMD  
  129 6001 主营业务收入 main business income Q[_Ni15  
  130 6011 利息收入 金融共用​ interest income financial sharing nCaLdj?  
  135 6051 其他业务收入 other business income }$aNOf%:  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance fusPMf *[  
  137 6101 公允价值变动损益 sound value flexible loss and profit hyu}}0:  
  138 6111 投资收益 income on investment UR:n5V4  
  142 6301 营业外收入 nonrevenue receipt ?5~!i9pY  
  143 6401 主营业务成本 main business cost O/9fuEF  
  144 6402 其他业务支出 other business expense $u5.!{Wq?  
  145 6405 营业税金及附加 business tariff and annex /'&v4C^y>  
  146 6411 利息支出 金融共用 interest expense financial sharing h48 bb.p2  
  155 6601 销售费用 marketing cost yq6LH   
  156 6602 管理费用 managing cost g :i*O^c @  
  157 6603 财务费用 financial cost <}2A=~ _  
  158 6604 勘探费用 exploration expense Q p+lJAY  
  159 6701 资产减值损失 loss from asset devaluation .^H1\p];Lw  
  160 6711 营业外支出 nonoperating expense %ck`0JZAP  
  161 6801 所得税 income tax FsY`nWwg  
  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