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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 7&OU!gp  
  1 1001 库存现金 cash on hand aY8>#t?  
  2 1002 银行存款 bank deposit $wC]S4C  
  5 1015 其他货币资金 other monetary capital p4|:u[:&  
  9 1101 交易性金融资产 transaction monetary assets .2Gn)dZU  
  11 1121 应收票据 notes receivable x@(91f  
  12 1122 应收账款 Account receivable SIzW3y[  
  13 1123 预付账款 account prepaid q4lL7@_  
  14 1131 应收股利 dividend receivable 9A)( K,  
  15 1132 应收利息 accrued interest receivable I)9;4lix  
  21 1231 其他应收款 accounts receivable-others kLADd"C  
  22 1241 坏账准备 had debts reserve 8[ :FU  
  28 1401 材料采购 procurement of materials M9 _h0  
  29 1402 在途物资 materials in transit 980[]&(  
  30 1403 原材料 raw materials 2"JIlS;J}7  
  32 1406 库存商品 commodity stocks Up)b;wR  
  33 1407 发出商品 goods in transit q<.^DO~$L  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Pg7W:L7  
  42 1461 存货跌价准备 reserve against stock price declining ?OlYJ/!z3  
  43 1501 待摊费用 fees to be apportioned ) Q]kUG#`  
  45 1521 持有至到期投资 hold investment due V#C[I~l  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 19&!#z  
  47 1523 可供出售金融资产 financial assets available for sale 0t6s20*q  
  48 1524 长期股权投资 long-term stock ownership investment JzCfs<D  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 7@|(z:uw   
  50 1526 投资性房地产 investment real eastate o+q4Vg9&  
  51 1531 长期应收款 long-term account receivable ~@MIG  
  52 1541 未实现融资收益 unrealized financing income Xy=|qu  
  54 1601 固定资产 permanent assets x 1?p+  
  55 1602 累计折旧 accumulated depreciation RhXX/HFk  
  56 1603 固定资产减值准备permanent assets reduction reserve V'\4sPt  
  57 1604 在建工程 construction in process 1&U'pp|T  
  58 1605 工程物资 engineer material lg;`ItX]  
  59 1606 固定资产清理 disposal of fixed assets 5|&Sg}_  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing nD!C9G#oS  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 9e1gjC\c  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 5|wQeosXxI  
  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 ${0Xq k  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture __'Z0?.4#  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation rh/3N8[6  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Z9 }qds6 y  
  67 1701 无形资产 intangible assets =}u;>[3  
  68 1702 累计摊销 accumulated amortization 4- N>#  
  69 1703 无形资产减值准备 intangible assets reduction reserve d V.)+X7<  
  70 1711 商誉 business reputation J6rXb ui$  
  71 1801 长期待摊费用 long-term deferred expenses z35n3q  
  72 1811 递延所得税资产 deferred income tax assets cSoZq4  
  73 1901 待处理财产损溢 waiting assets profit and loss WcbJ4Ore  
  二、负债类 debt group `:?padZG  
  74 2001 短期借款 short-term loan wW]|ElYR=  
  81 2101 交易性金融负债 transaction financial liabilities Cf2rRH  
  83 2201 应付票据 notes payable Nbuaw[[iz  
  84 2202 应付账款 account payable I&1h/  
  85 2205 预收账款 item received in advance %[&cy'  
  86 2211 应付职工薪酬 employee pay payable V]`V3cy1+3  
  87 2221 应交税费 tax payable _Ev"/ %  
  88 2231 应付股利 dividend payable J+w"{ O  
  89 2232 应付利息 interest payable  Js'COO  
  90 2241 其他应付款 other account payable ZLxe$.V_  
  97 2401 预提费用 withholding expenses GcHWalm  
  98 2411 预计负债 estimated liabilities Jel%1'Dc^  
  99 2501 递延收益 deferred income pjrVPi5&t  
  100 2601 长期借款 money borrowed for long term Z:)\j.  
  101 2602 长期债券 long-term bond X}h{xl   
  106 2801 长期应付款 long-term account payable >2Z:=H T  
  107 2802 未确认融资费用 unacknowledged financial charges $BkdC'D  
  108 2811 专项应付款 special accounts payable /,$6`V  
  109 2901 递延所得税负债 deferred income tax liabilities {;=+#QK/  
  三、共同类 f.Q?-M  
  112 3101 衍生工具 derivative tool (gs"2  
  113 3201 套期工具 arbitrage tool IgR_p7['.  
  114 3202 被套期项目 arbitrage project <),FI <~  
  四、所有者权益类 H2p1gb#  
  115 4001 实收资本 paid-up capital S!up2OseW  
  116 4002 资本公积 contributed surplus :q0C$xF  
  117 4101 盈余公积 earned surplus Hg*6I%D[So  
  119 4103 本年利润 profit for the current year  oC >^V5  
  120 4104 利润分配 allocation of profits !>  
  121 4201 库存股 treasury stock 6TlkPM$~2  
  五、成本类 ;'p X1T  
  122 5001 生产成本 production cost /vwGSuk._  
  123 5101 制造费用 cost of production YmNBtGhT  
  124 5201 劳务成本 service cost kG@1jMPtQ  
  125 5301 研发支出 research and development expenditures f*bs{H'5  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor X 4;+`  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor {6a";Xj\e  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor gj$ gqO`B  
  六、损益类 _+.z2} M  
  129 6001 主营业务收入 main business income =DcKHL(m  
  130 6011 利息收入 金融共用​ interest income financial sharing i,$*+2Z  
  135 6051 其他业务收入 other business income JG0TbM1(Bt  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance _lu.@IX-  
  137 6101 公允价值变动损益 sound value flexible loss and profit LtXFGPQf  
  138 6111 投资收益 income on investment V)_mo/D!D  
  142 6301 营业外收入 nonrevenue receipt /J wQ5  
  143 6401 主营业务成本 main business cost |!flR? OU  
  144 6402 其他业务支出 other business expense - "h {B  
  145 6405 营业税金及附加 business tariff and annex Cq}LKiu  
  146 6411 利息支出 金融共用 interest expense financial sharing Q R\qGhQ ~  
  155 6601 销售费用 marketing cost Cp_"PvTmT  
  156 6602 管理费用 managing cost rnEWTk7&  
  157 6603 财务费用 financial cost OAc+LdT  
  158 6604 勘探费用 exploration expense wvBJ?t,  
  159 6701 资产减值损失 loss from asset devaluation "e@JMS  
  160 6711 营业外支出 nonoperating expense H [R|U   
  161 6801 所得税 income tax j""u:l^+x  
  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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