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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 Fe]B&n  
  1 1001 库存现金 cash on hand Ys@}3\Mc  
  2 1002 银行存款 bank deposit Ol cP(  
  5 1015 其他货币资金 other monetary capital 9/;{>RL=  
  9 1101 交易性金融资产 transaction monetary assets kEAhTh&g*  
  11 1121 应收票据 notes receivable _g6wQdxT  
  12 1122 应收账款 Account receivable g X/NtO %  
  13 1123 预付账款 account prepaid ~zMKVM1Q.,  
  14 1131 应收股利 dividend receivable q) _r3   
  15 1132 应收利息 accrued interest receivable swZpWC  
  21 1231 其他应收款 accounts receivable-others m`9^.>]P  
  22 1241 坏账准备 had debts reserve |3@=CE7G  
  28 1401 材料采购 procurement of materials b>=7B6 Aw  
  29 1402 在途物资 materials in transit DT? m/*  
  30 1403 原材料 raw materials 4I ,o&TK  
  32 1406 库存商品 commodity stocks ,P{ HE8.  
  33 1407 发出商品 goods in transit A+2oh3  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles )k%M.{&bji  
  42 1461 存货跌价准备 reserve against stock price declining n0FYfqH  
  43 1501 待摊费用 fees to be apportioned B!`\L!  
  45 1521 持有至到期投资 hold investment due Y(z }[`2  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve cdp{W  
  47 1523 可供出售金融资产 financial assets available for sale SQIdJG^:  
  48 1524 长期股权投资 long-term stock ownership investment 22I Yrk  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve $h]NXC6J  
  50 1526 投资性房地产 investment real eastate uHrb:X!q  
  51 1531 长期应收款 long-term account receivable q] ZSj J  
  52 1541 未实现融资收益 unrealized financing income Ut;'Gk  
  54 1601 固定资产 permanent assets V85.DK!  
  55 1602 累计折旧 accumulated depreciation |8;? *s`H  
  56 1603 固定资产减值准备permanent assets reduction reserve rIPl6,w~  
  57 1604 在建工程 construction in process <,-,?   
  58 1605 工程物资 engineer material YAMfP8S  
  59 1606 固定资产清理 disposal of fixed assets l'2H 4W_+  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing J" wKRy  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing \)GR\~z0h  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 4(sttd_  
  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 + o{*r#  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture a^/K?lAB8  
  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 TMtI^mkB:  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation mrReast  
  67 1701 无形资产 intangible assets pg5&=  
  68 1702 累计摊销 accumulated amortization eEie?#Z/6  
  69 1703 无形资产减值准备 intangible assets reduction reserve N4+g("  
  70 1711 商誉 business reputation cl2ze  
  71 1801 长期待摊费用 long-term deferred expenses QB9A-U <J  
  72 1811 递延所得税资产 deferred income tax assets 3 9yz~  
  73 1901 待处理财产损溢 waiting assets profit and loss g`.{K"N>!  
  二、负债类 debt group Bpas[2gYC  
  74 2001 短期借款 short-term loan h;}ODK(.  
  81 2101 交易性金融负债 transaction financial liabilities N=<=dp(  
  83 2201 应付票据 notes payable 'W+i[Ep5Q  
  84 2202 应付账款 account payable $ %;jk  
  85 2205 预收账款 item received in advance ytob/tc  
  86 2211 应付职工薪酬 employee pay payable F b2 p(.  
  87 2221 应交税费 tax payable s!i:0}U  
  88 2231 应付股利 dividend payable ] EV`dIk  
  89 2232 应付利息 interest payable y\z*p&I  
  90 2241 其他应付款 other account payable E6JV}`hSk  
  97 2401 预提费用 withholding expenses d{l{P] nr  
  98 2411 预计负债 estimated liabilities 5d(qtFH1  
  99 2501 递延收益 deferred income ?0m?7{  
  100 2601 长期借款 money borrowed for long term $BaK'7=3*  
  101 2602 长期债券 long-term bond fYs?D+U;PF  
  106 2801 长期应付款 long-term account payable "bi  !=  
  107 2802 未确认融资费用 unacknowledged financial charges l)%mqW%  
  108 2811 专项应付款 special accounts payable GGp{b>E+ #  
  109 2901 递延所得税负债 deferred income tax liabilities \E~Q1eAJT  
  三、共同类 M(NH 9E E  
  112 3101 衍生工具 derivative tool 2\ ,e   
  113 3201 套期工具 arbitrage tool }*Dd/'2+1  
  114 3202 被套期项目 arbitrage project xLZMpP5c  
  四、所有者权益类 {Bc#?n  
  115 4001 实收资本 paid-up capital !&\meS{  
  116 4002 资本公积 contributed surplus "TUPYFK9  
  117 4101 盈余公积 earned surplus u5/t2}^T  
  119 4103 本年利润 profit for the current year iW":DOdi_  
  120 4104 利润分配 allocation of profits E"ZEo9y@^  
  121 4201 库存股 treasury stock 9Dy)nm^  
  五、成本类 >Rr!rtc'x  
  122 5001 生产成本 production cost a&8l[xe1  
  123 5101 制造费用 cost of production h k/+  
  124 5201 劳务成本 service cost OoE9W  
  125 5301 研发支出 research and development expenditures QT7_x`#J~o  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor [:Xn6)qz  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor gfx oJihE  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor C1n? ?Y[  
  六、损益类 e{:86C!d)  
  129 6001 主营业务收入 main business income S'|lU@P Cl  
  130 6011 利息收入 金融共用​ interest income financial sharing a4:`2  
  135 6051 其他业务收入 other business income \I:UC %  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance OX`?<@6  
  137 6101 公允价值变动损益 sound value flexible loss and profit Z0{f  
  138 6111 投资收益 income on investment FF8WTuzB+  
  142 6301 营业外收入 nonrevenue receipt W3"vTZJF  
  143 6401 主营业务成本 main business cost PVZEB  
  144 6402 其他业务支出 other business expense _dJp 3D  
  145 6405 营业税金及附加 business tariff and annex _d/GdeLs  
  146 6411 利息支出 金融共用 interest expense financial sharing ]X/O IfdWe  
  155 6601 销售费用 marketing cost RFhU#  
  156 6602 管理费用 managing cost ;B*L1'FF%t  
  157 6603 财务费用 financial cost \f6lT3"VN  
  158 6604 勘探费用 exploration expense 7xz#D4[  
  159 6701 资产减值损失 loss from asset devaluation 4$ ..r4@  
  160 6711 营业外支出 nonoperating expense >\Z lZ  
  161 6801 所得税 income tax Z4=_k{*  
  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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