论坛风格切换切换到宽版
  • 2645阅读
  • 1回复

[知识整理]新会计准则会计科目表(中英文对照) [复制链接]

上一主题 下一主题
离线小飞兔
 

发帖
1200
学分
5702
经验
1394
精华
1
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-08-05
@a 9.s  
  一、资产类 SkuR~!  
  1 1001 库存现金 cash on hand L{/% "2>  
  2 1002 银行存款 bank deposit o~$O$   
  5 1015 其他货币资金 other monetary capital l~Jd>9DwY  
  9 1101 交易性金融资产 transaction monetary assets "B'c;0 @q  
  11 1121 应收票据 notes receivable ,Zmjw@ w  
  12 1122 应收账款 Account receivable 8N&' n  
  13 1123 预付账款 account prepaid ;nS F\X(;{  
  14 1131 应收股利 dividend receivable N7?]eD  
  15 1132 应收利息 accrued interest receivable Gz&}OO  
  21 1231 其他应收款 accounts receivable-others 2^[dy>[y0  
  22 1241 坏账准备 had debts reserve * JK0X  
  28 1401 材料采购 procurement of materials h,c*:  
  29 1402 在途物资 materials in transit >XtfT'  
  30 1403 原材料 raw materials q,Gymh;  
  32 1406 库存商品 commodity stocks fkI 5~Y|  
  33 1407 发出商品 goods in transit J~%43!X\K  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 8-#kY}d.  
  42 1461 存货跌价准备 reserve against stock price declining WW:G( \`  
  43 1501 待摊费用 fees to be apportioned .wNXvnWr  
  45 1521 持有至到期投资 hold investment due q|*^{(tWs  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve :#:|:q.]  
  47 1523 可供出售金融资产 financial assets available for sale A8f.h5~9  
  48 1524 长期股权投资 long-term stock ownership investment A} ZZQ  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ^PEw#.WG  
  50 1526 投资性房地产 investment real eastate @43psq1  
  51 1531 长期应收款 long-term account receivable aL1%BGlmZ<  
  52 1541 未实现融资收益 unrealized financing income xMr,\r'+  
  54 1601 固定资产 permanent assets prZ ,4\  
  55 1602 累计折旧 accumulated depreciation qyM/p.mP  
  56 1603 固定资产减值准备permanent assets reduction reserve \3hA_{ w  
  57 1604 在建工程 construction in process ]g-%7g|  
  58 1605 工程物资 engineer material #@FA=p[%  
  59 1606 固定资产清理 disposal of fixed assets ?^voA.Bv<  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing u1meys a{0  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing \%<M[r=  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture vAX(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 ,l~<|\4,wv  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture +W4}&S  
  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 Z3]I^i FI  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation `,] Bs*~  
  67 1701 无形资产 intangible assets ZV gfrvZP  
  68 1702 累计摊销 accumulated amortization -, bnj^L  
  69 1703 无形资产减值准备 intangible assets reduction reserve %,bD| NKp  
  70 1711 商誉 business reputation 6*i **  
  71 1801 长期待摊费用 long-term deferred expenses %o8o~B|{.U  
  72 1811 递延所得税资产 deferred income tax assets &_L%wV|[  
  73 1901 待处理财产损溢 waiting assets profit and loss f$dPDbZQ  
  二、负债类 debt group e |Ri  
  74 2001 短期借款 short-term loan T^ktfg Xq  
  81 2101 交易性金融负债 transaction financial liabilities BwT[SI<Sg  
  83 2201 应付票据 notes payable coAXYn  
  84 2202 应付账款 account payable G(t:s5:  
  85 2205 预收账款 item received in advance x3ZF6)@  
  86 2211 应付职工薪酬 employee pay payable F` ybe\  
  87 2221 应交税费 tax payable ;TL.QN/l  
  88 2231 应付股利 dividend payable )R7Sh51P  
  89 2232 应付利息 interest payable ! AwMD  
  90 2241 其他应付款 other account payable M!,H0( @G  
  97 2401 预提费用 withholding expenses 2j+w5KvU  
  98 2411 预计负债 estimated liabilities >[ B.y  
  99 2501 递延收益 deferred income irQ'Rm [  
  100 2601 长期借款 money borrowed for long term :7K a4  
  101 2602 长期债券 long-term bond wsmgkg  
  106 2801 长期应付款 long-term account payable os 5$(  
  107 2802 未确认融资费用 unacknowledged financial charges _V$'nz#>e  
  108 2811 专项应付款 special accounts payable  uo`R  
  109 2901 递延所得税负债 deferred income tax liabilities WJq>%<#  
  三、共同类 u+V*U5v  
  112 3101 衍生工具 derivative tool necY/&Ld-  
  113 3201 套期工具 arbitrage tool M">v4f&K1!  
  114 3202 被套期项目 arbitrage project {JfQQP&FV  
  四、所有者权益类 [oh06_rB  
  115 4001 实收资本 paid-up capital ?W'z5'|  
  116 4002 资本公积 contributed surplus Um+_ S@h  
  117 4101 盈余公积 earned surplus 9[qOfIny  
  119 4103 本年利润 profit for the current year aEN` `  
  120 4104 利润分配 allocation of profits G|,&V0*  
  121 4201 库存股 treasury stock g`pq*D  
  五、成本类 n%3!)/$  
  122 5001 生产成本 production cost vzS b(  
  123 5101 制造费用 cost of production . \caRb[  
  124 5201 劳务成本 service cost 9d"*Z%!j  
  125 5301 研发支出 research and development expenditures `4*I1WZW  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor SWr TM  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ?TA7i b_  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor %"`p&aE:  
  六、损益类 8Qg{@#Wr  
  129 6001 主营业务收入 main business income +0Q   
  130 6011 利息收入 金融共用​ interest income financial sharing u[)X="-e#  
  135 6051 其他业务收入 other business income t/[lA=0 )2  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance k'iiRRM  
  137 6101 公允价值变动损益 sound value flexible loss and profit 7 z    
  138 6111 投资收益 income on investment LtRRX@qJw  
  142 6301 营业外收入 nonrevenue receipt `Moo WG  
  143 6401 主营业务成本 main business cost hJM& rM7  
  144 6402 其他业务支出 other business expense KSs1EmB  
  145 6405 营业税金及附加 business tariff and annex -jJhiaJ$<  
  146 6411 利息支出 金融共用 interest expense financial sharing }{F)Ren  
  155 6601 销售费用 marketing cost OG}890$n  
  156 6602 管理费用 managing cost c+l1 l0BA  
  157 6603 财务费用 financial cost z)T-<zWO;  
  158 6604 勘探费用 exploration expense v\@qMaPY  
  159 6701 资产减值损失 loss from asset devaluation :-{"9cgF R  
  160 6711 营业外支出 nonoperating expense 1"y !wsM%  
  161 6801 所得税 income tax -`' |z+V  
  162 6901 以前年度损益调整 prior year profit and loss adjustment
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
离线yui0405

发帖
14
学分
3
经验
0
精华
0
金币
0
只看该作者 1楼 发表于: 2013-10-10
谢谢
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个