论坛风格切换切换到宽版
  • 3135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
GdxMHnn=  
  一、资产类 q!5 *) nw"  
  1 1001 库存现金 cash on hand AZi|85rN  
  2 1002 银行存款 bank deposit 6N^sUc0s  
  5 1015 其他货币资金 other monetary capital GOx+%`.R\  
  9 1101 交易性金融资产 transaction monetary assets ? uq7K"B  
  11 1121 应收票据 notes receivable s?j` _ B  
  12 1122 应收账款 Account receivable #t^y$9^  
  13 1123 预付账款 account prepaid qg(rG5kD@  
  14 1131 应收股利 dividend receivable svBT~P0x  
  15 1132 应收利息 accrued interest receivable H /kSFf{  
  21 1231 其他应收款 accounts receivable-others t mCm54  
  22 1241 坏账准备 had debts reserve cc"L> XoK  
  28 1401 材料采购 procurement of materials -X)KY_Xn@/  
  29 1402 在途物资 materials in transit %kcyE<c  
  30 1403 原材料 raw materials m ^O9G?  
  32 1406 库存商品 commodity stocks lQnl6j  
  33 1407 发出商品 goods in transit b)5z'zQu  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles H,F/u&O  
  42 1461 存货跌价准备 reserve against stock price declining 2L'vB1 `  
  43 1501 待摊费用 fees to be apportioned Bx>)i8P7i0  
  45 1521 持有至到期投资 hold investment due @y#QHJ.j  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve : Y{aa1  
  47 1523 可供出售金融资产 financial assets available for sale Xg](V.B6  
  48 1524 长期股权投资 long-term stock ownership investment bg8<}~zg  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve n$ri:~s  
  50 1526 投资性房地产 investment real eastate RuW62QSq  
  51 1531 长期应收款 long-term account receivable J:{$\m'  
  52 1541 未实现融资收益 unrealized financing income ~sI$xX!  
  54 1601 固定资产 permanent assets YRkp(}*!\  
  55 1602 累计折旧 accumulated depreciation +:s]>R eDa  
  56 1603 固定资产减值准备permanent assets reduction reserve 1b 6o x6  
  57 1604 在建工程 construction in process N<xf=a+j  
  58 1605 工程物资 engineer material `3v! i   
  59 1606 固定资产清理 disposal of fixed assets xKKR'v:o\  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing :[#~,TW  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing e@-"B9~   
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture rY 0kzD/  
  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 V ifQ@  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Bhy:" r%#  
  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 =s2dD3Fr|  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation m]1= o7  
  67 1701 无形资产 intangible assets &*}NN5Sv  
  68 1702 累计摊销 accumulated amortization 2 us-s  
  69 1703 无形资产减值准备 intangible assets reduction reserve W.xlS ZEB  
  70 1711 商誉 business reputation 09f:%!^u  
  71 1801 长期待摊费用 long-term deferred expenses ,C#Mf@b  
  72 1811 递延所得税资产 deferred income tax assets $uA?c& e  
  73 1901 待处理财产损溢 waiting assets profit and loss @aG1 PG{  
  二、负债类 debt group JY\8^}'9  
  74 2001 短期借款 short-term loan MNE{mV(  
  81 2101 交易性金融负债 transaction financial liabilities {\OIowa  
  83 2201 应付票据 notes payable q<YteuZJ,  
  84 2202 应付账款 account payable Q9lw~"  
  85 2205 预收账款 item received in advance 5$r`e+Nf'  
  86 2211 应付职工薪酬 employee pay payable -%&_LE9ZtS  
  87 2221 应交税费 tax payable >uok\sX  
  88 2231 应付股利 dividend payable ?fog 34g  
  89 2232 应付利息 interest payable Q0K4_iN)&  
  90 2241 其他应付款 other account payable KzQ\A!qG  
  97 2401 预提费用 withholding expenses c2}?[\U]  
  98 2411 预计负债 estimated liabilities _}X_^taTZS  
  99 2501 递延收益 deferred income ` Nn^   
  100 2601 长期借款 money borrowed for long term  +X i#y}%  
  101 2602 长期债券 long-term bond }+[H~8)5  
  106 2801 长期应付款 long-term account payable `U4R% qhWA  
  107 2802 未确认融资费用 unacknowledged financial charges <a-I-~  
  108 2811 专项应付款 special accounts payable +\FTR  
  109 2901 递延所得税负债 deferred income tax liabilities FhgO5@BO  
  三、共同类 dbTPY`  
  112 3101 衍生工具 derivative tool EDR;" G(N  
  113 3201 套期工具 arbitrage tool Hno:"k?  
  114 3202 被套期项目 arbitrage project 8K! l X  
  四、所有者权益类 r5b5`f4  
  115 4001 实收资本 paid-up capital f>)k<-<yj  
  116 4002 资本公积 contributed surplus Z!TLWX "  
  117 4101 盈余公积 earned surplus 7xP>AU)y  
  119 4103 本年利润 profit for the current year vUGEzCM  
  120 4104 利润分配 allocation of profits 5oQy $Y  
  121 4201 库存股 treasury stock c9\jELO  
  五、成本类 0]l _qxv  
  122 5001 生产成本 production cost [>P@3t(/  
  123 5101 制造费用 cost of production .*u, !1u  
  124 5201 劳务成本 service cost +/60$60[z  
  125 5301 研发支出 research and development expenditures n'D1s:W^B  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor >9{Gdq[gyr  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor p=U*4[9k  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor y4aSf2   
  六、损益类 hKw4[wB]  
  129 6001 主营业务收入 main business income )v1n#m,W  
  130 6011 利息收入 金融共用​ interest income financial sharing a3i4e GT-  
  135 6051 其他业务收入 other business income U2=l; R{  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance t\nYUL-H  
  137 6101 公允价值变动损益 sound value flexible loss and profit jX^uNmb  
  138 6111 投资收益 income on investment  ?[Od.  
  142 6301 营业外收入 nonrevenue receipt <d,Qi.G4  
  143 6401 主营业务成本 main business cost 0c4H2RW  
  144 6402 其他业务支出 other business expense `7qZ6Z3z@  
  145 6405 营业税金及附加 business tariff and annex c>~"Z-VtX  
  146 6411 利息支出 金融共用 interest expense financial sharing TI-8I)  
  155 6601 销售费用 marketing cost j nvi_Rodm  
  156 6602 管理费用 managing cost T: aYv;#0  
  157 6603 财务费用 financial cost <6`_Xr7)  
  158 6604 勘探费用 exploration expense &MnS( 82L  
  159 6701 资产减值损失 loss from asset devaluation T]d9tX-  
  160 6711 营业外支出 nonoperating expense [ z$th  
  161 6801 所得税 income tax !(PAUW S@  
  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