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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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离线小飞兔
 

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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 [~c'|E8Q  
  1 1001 库存现金 cash on hand lI_Yb:  
  2 1002 银行存款 bank deposit .um&6Q=2<  
  5 1015 其他货币资金 other monetary capital MiH}VfI  
  9 1101 交易性金融资产 transaction monetary assets q7f;ZK=f  
  11 1121 应收票据 notes receivable hMeqs+  
  12 1122 应收账款 Account receivable wK'!xH^  
  13 1123 预付账款 account prepaid n<<=sj$\!  
  14 1131 应收股利 dividend receivable (e>Rot0  
  15 1132 应收利息 accrued interest receivable #3K,V8(  
  21 1231 其他应收款 accounts receivable-others EEs-&  
  22 1241 坏账准备 had debts reserve (;pi"/x[  
  28 1401 材料采购 procurement of materials guOSO@  
  29 1402 在途物资 materials in transit (y~laW!  
  30 1403 原材料 raw materials @>fO;*  
  32 1406 库存商品 commodity stocks y (nsyA  
  33 1407 发出商品 goods in transit /8>0; bX+  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ]TBtLU3  
  42 1461 存货跌价准备 reserve against stock price declining  /MqXwUbO  
  43 1501 待摊费用 fees to be apportioned 9#&W!f*qO|  
  45 1521 持有至到期投资 hold investment due /X^3=-{8  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve w^])(  
  47 1523 可供出售金融资产 financial assets available for sale ^{*f3m/  
  48 1524 长期股权投资 long-term stock ownership investment O5qW *r'  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve xd|~+4  
  50 1526 投资性房地产 investment real eastate )?B~64N,+  
  51 1531 长期应收款 long-term account receivable ZEj!jWP2m  
  52 1541 未实现融资收益 unrealized financing income ,<$YVXe/  
  54 1601 固定资产 permanent assets 8pk#sJ51  
  55 1602 累计折旧 accumulated depreciation Lo9G4Cu  
  56 1603 固定资产减值准备permanent assets reduction reserve O}MZ-/z=o~  
  57 1604 在建工程 construction in process 4W!\4Va  
  58 1605 工程物资 engineer material f `y" a@  
  59 1606 固定资产清理 disposal of fixed assets cK[R1 ReH  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 97Zk P=Cq  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing n</k/Mk}  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 4e+BqCriC*  
  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 B6ed,($&  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ESD<8 OR  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation z|3`0eWIG  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation lmhbF  
  67 1701 无形资产 intangible assets #d Z/UM(u  
  68 1702 累计摊销 accumulated amortization eu}Fd@GO  
  69 1703 无形资产减值准备 intangible assets reduction reserve Q+b.-iWR  
  70 1711 商誉 business reputation [A"H/Qztk  
  71 1801 长期待摊费用 long-term deferred expenses Nmp>UE,7[  
  72 1811 递延所得税资产 deferred income tax assets 9fP) Fwih  
  73 1901 待处理财产损溢 waiting assets profit and loss Ht|",1yr+  
  二、负债类 debt group #vj#! 1  
  74 2001 短期借款 short-term loan @ /UOSU  
  81 2101 交易性金融负债 transaction financial liabilities 2cCWQ"_,  
  83 2201 应付票据 notes payable ?7yQ&p  
  84 2202 应付账款 account payable xd^&_P$=  
  85 2205 预收账款 item received in advance .pM &jni Y  
  86 2211 应付职工薪酬 employee pay payable h L]8e>a?  
  87 2221 应交税费 tax payable  X`yNR;>  
  88 2231 应付股利 dividend payable ~$4]HDg  
  89 2232 应付利息 interest payable Fn86E dFM  
  90 2241 其他应付款 other account payable pbDw Lo]  
  97 2401 预提费用 withholding expenses ~reQV6oQua  
  98 2411 预计负债 estimated liabilities :[Qp2Gg O\  
  99 2501 递延收益 deferred income bZ>&QM  
  100 2601 长期借款 money borrowed for long term aKv[  
  101 2602 长期债券 long-term bond uxa=KM1H  
  106 2801 长期应付款 long-term account payable g7xb yB o7  
  107 2802 未确认融资费用 unacknowledged financial charges ':l"mkd+`  
  108 2811 专项应付款 special accounts payable A\".t=+7  
  109 2901 递延所得税负债 deferred income tax liabilities  Y*@|My`  
  三、共同类 7E$eN8H  
  112 3101 衍生工具 derivative tool rDVgk6  
  113 3201 套期工具 arbitrage tool ybZ}  
  114 3202 被套期项目 arbitrage project J`w ]}GlH  
  四、所有者权益类 <ROpuY\!l  
  115 4001 实收资本 paid-up capital ;>9OgO  
  116 4002 资本公积 contributed surplus b f p,zs  
  117 4101 盈余公积 earned surplus })@tA<+  
  119 4103 本年利润 profit for the current year 6Z~Ya\~.g.  
  120 4104 利润分配 allocation of profits v9%nau4  
  121 4201 库存股 treasury stock  ,b4):{  
  五、成本类 GAv)QZyV$  
  122 5001 生产成本 production cost +0]'| tF>  
  123 5101 制造费用 cost of production 2m_'z  
  124 5201 劳务成本 service cost U;\S(s}  
  125 5301 研发支出 research and development expenditures 8rF aW  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor bvl~[p$W3  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor i"L }!5  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor k }D[Hp:m  
  六、损益类 r4E`'o[  
  129 6001 主营业务收入 main business income {Q)dU-\  
  130 6011 利息收入 金融共用​ interest income financial sharing 3brb*gI_b  
  135 6051 其他业务收入 other business income 6|,e%  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ZA0i)(j*Mn  
  137 6101 公允价值变动损益 sound value flexible loss and profit 6m9 7_NRO  
  138 6111 投资收益 income on investment %=V"CJ$|  
  142 6301 营业外收入 nonrevenue receipt 0$tjNy e  
  143 6401 主营业务成本 main business cost dCE\^q[{  
  144 6402 其他业务支出 other business expense s=MT,  
  145 6405 营业税金及附加 business tariff and annex vQUZVq5M  
  146 6411 利息支出 金融共用 interest expense financial sharing %N )e91wC  
  155 6601 销售费用 marketing cost t)9]<pN%  
  156 6602 管理费用 managing cost cTM$ZNin  
  157 6603 财务费用 financial cost =HVfJ"vK  
  158 6604 勘探费用 exploration expense `dDa}b  
  159 6701 资产减值损失 loss from asset devaluation :$=|7v  
  160 6711 营业外支出 nonoperating expense  kI%peb?  
  161 6801 所得税 income tax q] px (  
  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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