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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 $xloB  
  1 1001 库存现金 cash on hand  I s8|  
  2 1002 银行存款 bank deposit ^g~-$t<!  
  5 1015 其他货币资金 other monetary capital Ulktd^A\  
  9 1101 交易性金融资产 transaction monetary assets jh g!K.A  
  11 1121 应收票据 notes receivable 4J I;NN  
  12 1122 应收账款 Account receivable -u 8 @ .  
  13 1123 预付账款 account prepaid  ym${4  
  14 1131 应收股利 dividend receivable ]8H;LgM2  
  15 1132 应收利息 accrued interest receivable 2etlR  
  21 1231 其他应收款 accounts receivable-others tX)]ZuEi$  
  22 1241 坏账准备 had debts reserve *b.>pY?2|  
  28 1401 材料采购 procurement of materials 4|XE f,  
  29 1402 在途物资 materials in transit qrt+{5/t  
  30 1403 原材料 raw materials E6@+w.VVO  
  32 1406 库存商品 commodity stocks "%}PVO!  
  33 1407 发出商品 goods in transit kdoE)C   
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ("{AY?{{  
  42 1461 存货跌价准备 reserve against stock price declining Xf#;GYO|2  
  43 1501 待摊费用 fees to be apportioned />$)o7U`+  
  45 1521 持有至到期投资 hold investment due _xmM~q[c7p  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve OZISh?  
  47 1523 可供出售金融资产 financial assets available for sale 6 Q xLHQA  
  48 1524 长期股权投资 long-term stock ownership investment NtA}I)'SWU  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve I/Vlw-  
  50 1526 投资性房地产 investment real eastate z?yADYr9  
  51 1531 长期应收款 long-term account receivable }>h?W1  
  52 1541 未实现融资收益 unrealized financing income aV>w($tdd  
  54 1601 固定资产 permanent assets >iG`  
  55 1602 累计折旧 accumulated depreciation >\@6i s  
  56 1603 固定资产减值准备permanent assets reduction reserve c[j3_fn1]  
  57 1604 在建工程 construction in process ,q:6[~n  
  58 1605 工程物资 engineer material +$v$P!),  
  59 1606 固定资产清理 disposal of fixed assets !Ug J^v  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Ii4 Byyfx  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing R)<>} y  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 5))?,YkrrI  
  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 no; Yu  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture !E$S&zVMQ  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation Bp4QHv9xqL  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation us5`?XeX]  
  67 1701 无形资产 intangible assets al" 1T-  
  68 1702 累计摊销 accumulated amortization Z0-W%W  
  69 1703 无形资产减值准备 intangible assets reduction reserve w|RG  
  70 1711 商誉 business reputation X?1 :Z|pJ  
  71 1801 长期待摊费用 long-term deferred expenses QtX ->6P>  
  72 1811 递延所得税资产 deferred income tax assets (zTr/  
  73 1901 待处理财产损溢 waiting assets profit and loss (6.0gB$aTu  
  二、负债类 debt group z3a te^PJF  
  74 2001 短期借款 short-term loan G q0~&6  
  81 2101 交易性金融负债 transaction financial liabilities )6!SFj>.O  
  83 2201 应付票据 notes payable h`5au<h<  
  84 2202 应付账款 account payable f\|33)k  
  85 2205 预收账款 item received in advance V{a7@_y  
  86 2211 应付职工薪酬 employee pay payable u/k#b2BqL  
  87 2221 应交税费 tax payable =3& WH0  
  88 2231 应付股利 dividend payable }3vB_0[r  
  89 2232 应付利息 interest payable 2-{8+*_'  
  90 2241 其他应付款 other account payable \8<bb<`  
  97 2401 预提费用 withholding expenses b z<wihZj  
  98 2411 预计负债 estimated liabilities (:@qn+ a  
  99 2501 递延收益 deferred income k*^.-v  
  100 2601 长期借款 money borrowed for long term qWr `cO~hc  
  101 2602 长期债券 long-term bond SX*os$  
  106 2801 长期应付款 long-term account payable $`]<4I9d  
  107 2802 未确认融资费用 unacknowledged financial charges TmO\!`  
  108 2811 专项应付款 special accounts payable <Oy%  
  109 2901 递延所得税负债 deferred income tax liabilities auS$B %  
  三、共同类 m6g+ B>  
  112 3101 衍生工具 derivative tool {uw'7 d/  
  113 3201 套期工具 arbitrage tool ~1}NQa(  
  114 3202 被套期项目 arbitrage project A0&~U0*(~  
  四、所有者权益类 VEz&TPu  
  115 4001 实收资本 paid-up capital qjTz]'^BpM  
  116 4002 资本公积 contributed surplus '+-R 7#  
  117 4101 盈余公积 earned surplus XFd[>U<X  
  119 4103 本年利润 profit for the current year t}TtWI  
  120 4104 利润分配 allocation of profits W.H_G.C%  
  121 4201 库存股 treasury stock a1om8!C  
  五、成本类 "I_3!Yu  
  122 5001 生产成本 production cost 4W^0K|fq  
  123 5101 制造费用 cost of production qr6WSBc  
  124 5201 劳务成本 service cost l*%?C*  
  125 5301 研发支出 research and development expenditures zW+Y{^hf  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor #JTi]U6`  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 6bfk4 k  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor J!S3pS5j  
  六、损益类 y ?Q"-o (  
  129 6001 主营业务收入 main business income .R:eN&Y 8y  
  130 6011 利息收入 金融共用​ interest income financial sharing m#8KCZS  
  135 6051 其他业务收入 other business income 12cfqIo9  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance }V9146  
  137 6101 公允价值变动损益 sound value flexible loss and profit 2X6y^f';\  
  138 6111 投资收益 income on investment ]4hXK!^Uu  
  142 6301 营业外收入 nonrevenue receipt J'2R-CI,  
  143 6401 主营业务成本 main business cost p>R F4  
  144 6402 其他业务支出 other business expense )Cx8?\/c=x  
  145 6405 营业税金及附加 business tariff and annex cL=P((<K?  
  146 6411 利息支出 金融共用 interest expense financial sharing [IW@ mn>  
  155 6601 销售费用 marketing cost z.[L1AGa|s  
  156 6602 管理费用 managing cost 5%G++oLXf  
  157 6603 财务费用 financial cost }H^#}  
  158 6604 勘探费用 exploration expense J-u,6c  
  159 6701 资产减值损失 loss from asset devaluation l:faI&o.@  
  160 6711 营业外支出 nonoperating expense 5X~ko>  
  161 6801 所得税 income tax r$0=b -  
  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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