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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 ahJ1n<  
  1 1001 库存现金 cash on hand ME^ , '&  
  2 1002 银行存款 bank deposit ][d,l\gu+s  
  5 1015 其他货币资金 other monetary capital dA_ YL?o r  
  9 1101 交易性金融资产 transaction monetary assets JqCc;Cbd  
  11 1121 应收票据 notes receivable Rrg8{DZhv  
  12 1122 应收账款 Account receivable /4$4h;_8  
  13 1123 预付账款 account prepaid fj>C@p  
  14 1131 应收股利 dividend receivable [3N[i(Wlk  
  15 1132 应收利息 accrued interest receivable 1tB[_$s  
  21 1231 其他应收款 accounts receivable-others aE|OTm+@9;  
  22 1241 坏账准备 had debts reserve auHFir 8f  
  28 1401 材料采购 procurement of materials WZZ4]cC  
  29 1402 在途物资 materials in transit #eK=  
  30 1403 原材料 raw materials [mUBHYD7OI  
  32 1406 库存商品 commodity stocks #?[.JD51l  
  33 1407 发出商品 goods in transit C5W>W4EM  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles %+-C3\'  
  42 1461 存货跌价准备 reserve against stock price declining PWB(5 f?  
  43 1501 待摊费用 fees to be apportioned v>A=2i*j  
  45 1521 持有至到期投资 hold investment due K>2#UzW  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve YE}s  
  47 1523 可供出售金融资产 financial assets available for sale LO:fJ{ -  
  48 1524 长期股权投资 long-term stock ownership investment 6P n8f  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve !:CJPM6j3  
  50 1526 投资性房地产 investment real eastate PUdM[-zjh  
  51 1531 长期应收款 long-term account receivable  npp[@*~  
  52 1541 未实现融资收益 unrealized financing income ^j)BKD-  
  54 1601 固定资产 permanent assets zf[`~g  
  55 1602 累计折旧 accumulated depreciation BVw Wj-,  
  56 1603 固定资产减值准备permanent assets reduction reserve N^w'Hw0  
  57 1604 在建工程 construction in process Q;u SWt<{  
  58 1605 工程物资 engineer material Z5(enTy-  
  59 1606 固定资产清理 disposal of fixed assets >TjJA #  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing _:`!DIz~9}  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 28andfl  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture *[+)7  
  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 %7hB&[ 5  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 2Y!S_Hw8  
  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 (08I  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation /`npQg-  
  67 1701 无形资产 intangible assets =~KsS }`1,  
  68 1702 累计摊销 accumulated amortization FG@ -bV  
  69 1703 无形资产减值准备 intangible assets reduction reserve &~e $:8 +  
  70 1711 商誉 business reputation BxK^?b[E8  
  71 1801 长期待摊费用 long-term deferred expenses sZ&G%o  
  72 1811 递延所得税资产 deferred income tax assets ]bi)$j.9s  
  73 1901 待处理财产损溢 waiting assets profit and loss QK`i%TXJ  
  二、负债类 debt group $ (=~r`O+1  
  74 2001 短期借款 short-term loan x]|+\1  
  81 2101 交易性金融负债 transaction financial liabilities ]aryV?! 6  
  83 2201 应付票据 notes payable >q~l21dUi  
  84 2202 应付账款 account payable w$Ot{i|$(  
  85 2205 预收账款 item received in advance Q,h7Sk*  
  86 2211 应付职工薪酬 employee pay payable cbYLU\!  
  87 2221 应交税费 tax payable HO)/dZNU  
  88 2231 应付股利 dividend payable Rli:x  
  89 2232 应付利息 interest payable qmy%J  
  90 2241 其他应付款 other account payable U-k VNBs  
  97 2401 预提费用 withholding expenses 5kNzv~4B,;  
  98 2411 预计负债 estimated liabilities -62'}%?A<C  
  99 2501 递延收益 deferred income JPn$FQD  
  100 2601 长期借款 money borrowed for long term JwnQ0 e  
  101 2602 长期债券 long-term bond 7Q w|!  
  106 2801 长期应付款 long-term account payable G~7 i@Zs  
  107 2802 未确认融资费用 unacknowledged financial charges COzyG.R.  
  108 2811 专项应付款 special accounts payable  y! .J  
  109 2901 递延所得税负债 deferred income tax liabilities 2F#q I1  
  三、共同类 z+a%5J  
  112 3101 衍生工具 derivative tool 2lKV#9"  
  113 3201 套期工具 arbitrage tool {O<l[|Ip  
  114 3202 被套期项目 arbitrage project 8X|r4otn4  
  四、所有者权益类 ^u}L;` L  
  115 4001 实收资本 paid-up capital l1U=f]  
  116 4002 资本公积 contributed surplus .`<@m]m-  
  117 4101 盈余公积 earned surplus &UCsBqI Y  
  119 4103 本年利润 profit for the current year .\0 isO  
  120 4104 利润分配 allocation of profits >odbOi+X  
  121 4201 库存股 treasury stock %1 vsN-O}8  
  五、成本类 h:zK(;  
  122 5001 生产成本 production cost p[lNy{u~M  
  123 5101 制造费用 cost of production \#-W <  
  124 5201 劳务成本 service cost 65h @}9,U  
  125 5301 研发支出 research and development expenditures @yXfBML?]  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor `LAR@a5i  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor x_Jwd^`t!  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor vx_o(wof  
  六、损益类 (/-hu[:  
  129 6001 主营业务收入 main business income G0u LmW70  
  130 6011 利息收入 金融共用​ interest income financial sharing ]lw|pvtd  
  135 6051 其他业务收入 other business income Z[\ O=1E,  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance :l7U>~ o  
  137 6101 公允价值变动损益 sound value flexible loss and profit I):!`R.,  
  138 6111 投资收益 income on investment joKIrS0y  
  142 6301 营业外收入 nonrevenue receipt Y)N-V ]5L  
  143 6401 主营业务成本 main business cost 6hZ@;Q=b  
  144 6402 其他业务支出 other business expense P&m\1W(  
  145 6405 营业税金及附加 business tariff and annex -[U1]R  
  146 6411 利息支出 金融共用 interest expense financial sharing <<=WY_m}  
  155 6601 销售费用 marketing cost K7Rpr.p  
  156 6602 管理费用 managing cost Hqnx q  
  157 6603 财务费用 financial cost Le<w R   
  158 6604 勘探费用 exploration expense A;\ 7|'4  
  159 6701 资产减值损失 loss from asset devaluation { -|{xBd  
  160 6711 营业外支出 nonoperating expense Xc"&0v%;#  
  161 6801 所得税 income tax |#1(Z-}  
  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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