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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 sG-$d\ 1d  
  1 1001 库存现金 cash on hand I`hltJM'  
  2 1002 银行存款 bank deposit 9N1Uv,OtB  
  5 1015 其他货币资金 other monetary capital "&h{+DHS  
  9 1101 交易性金融资产 transaction monetary assets '-9B`O,&  
  11 1121 应收票据 notes receivable [+ ,%T;d;  
  12 1122 应收账款 Account receivable 0 D^d-R,  
  13 1123 预付账款 account prepaid 9*s''=  
  14 1131 应收股利 dividend receivable pJ8;7u  
  15 1132 应收利息 accrued interest receivable K"Vo'9R[_  
  21 1231 其他应收款 accounts receivable-others ]b5E_/P  
  22 1241 坏账准备 had debts reserve r~f*aD  
  28 1401 材料采购 procurement of materials QuFzj`(  
  29 1402 在途物资 materials in transit VpmwN`  
  30 1403 原材料 raw materials F)fCj^ zL  
  32 1406 库存商品 commodity stocks =VA5!-6<Uq  
  33 1407 发出商品 goods in transit pO]{Y?X:  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ,uz+/K%OA5  
  42 1461 存货跌价准备 reserve against stock price declining )?_x$GKY  
  43 1501 待摊费用 fees to be apportioned 2rxZN\gyL  
  45 1521 持有至到期投资 hold investment due E2.@zY|:  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve O*qSc^9q  
  47 1523 可供出售金融资产 financial assets available for sale ng,64(wOY  
  48 1524 长期股权投资 long-term stock ownership investment Eo h4#fZ\N  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve =Sjr*)<@j  
  50 1526 投资性房地产 investment real eastate ?a)X)#lQ  
  51 1531 长期应收款 long-term account receivable cf\PG&S  
  52 1541 未实现融资收益 unrealized financing income ".0~@W0  
  54 1601 固定资产 permanent assets {T;A50  
  55 1602 累计折旧 accumulated depreciation v67utISNI  
  56 1603 固定资产减值准备permanent assets reduction reserve SNLZU%jan  
  57 1604 在建工程 construction in process Y9}5&#  
  58 1605 工程物资 engineer material dP[vXhc  
  59 1606 固定资产清理 disposal of fixed assets 1#nR$  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing *\gS 2[S  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing CdB sd  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture [Eq7!_ 3  
  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 SynL%Y9)|,  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture aC!e#(q  
  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 4c})LAwd&  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation !V%h0OE\  
  67 1701 无形资产 intangible assets a"ct"g=  
  68 1702 累计摊销 accumulated amortization tr[(,kX  
  69 1703 无形资产减值准备 intangible assets reduction reserve i sK_t*  
  70 1711 商誉 business reputation V1yY>  
  71 1801 长期待摊费用 long-term deferred expenses 2il)@&^  
  72 1811 递延所得税资产 deferred income tax assets >JSk/]"  
  73 1901 待处理财产损溢 waiting assets profit and loss v@xbur\L  
  二、负债类 debt group *s=jKV#  
  74 2001 短期借款 short-term loan m=m T`EP  
  81 2101 交易性金融负债 transaction financial liabilities *8I+D>x  
  83 2201 应付票据 notes payable B|fh 4FNy  
  84 2202 应付账款 account payable  _%r+?I  
  85 2205 预收账款 item received in advance hq[:U?!Tt  
  86 2211 应付职工薪酬 employee pay payable @%FLT6MY  
  87 2221 应交税费 tax payable w(,K  
  88 2231 应付股利 dividend payable 0fOx&"UAB  
  89 2232 应付利息 interest payable E \p Qh  
  90 2241 其他应付款 other account payable # 1,"^k^  
  97 2401 预提费用 withholding expenses 4z;@1nN_8a  
  98 2411 预计负债 estimated liabilities [ClDKswq  
  99 2501 递延收益 deferred income y 3Z\ Y[  
  100 2601 长期借款 money borrowed for long term K3Sa6"U  
  101 2602 长期债券 long-term bond HpXQ D;  
  106 2801 长期应付款 long-term account payable {4C/ZA{|l  
  107 2802 未确认融资费用 unacknowledged financial charges H\>0jr `  
  108 2811 专项应付款 special accounts payable pq T+lai)#  
  109 2901 递延所得税负债 deferred income tax liabilities yG v7^d  
  三、共同类 q.} M^iDe  
  112 3101 衍生工具 derivative tool Bd++G'FZ  
  113 3201 套期工具 arbitrage tool YK{E=<:  
  114 3202 被套期项目 arbitrage project d*B^pDf  
  四、所有者权益类 #7*{ $v  
  115 4001 实收资本 paid-up capital {s{ b nU  
  116 4002 资本公积 contributed surplus ^CBc~um2  
  117 4101 盈余公积 earned surplus Tr6J+hS  
  119 4103 本年利润 profit for the current year mJ #|~I*Z-  
  120 4104 利润分配 allocation of profits hx.ln6=4  
  121 4201 库存股 treasury stock qOqU CRUe:  
  五、成本类 n)<S5P?  
  122 5001 生产成本 production cost _o+z#Fnz  
  123 5101 制造费用 cost of production qH=<8Iu  
  124 5201 劳务成本 service cost Y3 V9  
  125 5301 研发支出 research and development expenditures _8z ga A  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor .#OD=wkN0  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor m)1+D"z  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor mVs<XnA47  
  六、损益类  RV_(T+  
  129 6001 主营业务收入 main business income S|K#lL  
  130 6011 利息收入 金融共用​ interest income financial sharing 5R%4fzr&g  
  135 6051 其他业务收入 other business income <i$ud&D  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance <Pnz$nH:e  
  137 6101 公允价值变动损益 sound value flexible loss and profit )IFFtU~,  
  138 6111 投资收益 income on investment \*+-Bm:$j  
  142 6301 营业外收入 nonrevenue receipt 2?}5U)Hg  
  143 6401 主营业务成本 main business cost RxB9c(s^@  
  144 6402 其他业务支出 other business expense l~C=yP(~  
  145 6405 营业税金及附加 business tariff and annex O;6am++M@  
  146 6411 利息支出 金融共用 interest expense financial sharing +7V4mF!u  
  155 6601 销售费用 marketing cost dI%#cf1  
  156 6602 管理费用 managing cost w9aLTLv-  
  157 6603 财务费用 financial cost HZl//Uq  
  158 6604 勘探费用 exploration expense 2mt S\bAF  
  159 6701 资产减值损失 loss from asset devaluation e h6\y7 9g  
  160 6711 营业外支出 nonoperating expense ' X9D(?O  
  161 6801 所得税 income tax DkA@KS1Dq  
  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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