论坛风格切换切换到宽版
  • 3055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
qkiJ HT  
  一、资产类 [JZ  h*A  
  1 1001 库存现金 cash on hand p&QmIX]BZ  
  2 1002 银行存款 bank deposit +`9yZOaC#  
  5 1015 其他货币资金 other monetary capital Xn PJC'  
  9 1101 交易性金融资产 transaction monetary assets 89db5Dx  
  11 1121 应收票据 notes receivable 2c"/QT  
  12 1122 应收账款 Account receivable gu^_iU  
  13 1123 预付账款 account prepaid Lp!0H `L  
  14 1131 应收股利 dividend receivable iF8@9m  
  15 1132 应收利息 accrued interest receivable XRtyC4f  
  21 1231 其他应收款 accounts receivable-others gj[z ka0_  
  22 1241 坏账准备 had debts reserve {uEu >D$8  
  28 1401 材料采购 procurement of materials \ hrBq^I  
  29 1402 在途物资 materials in transit 5"$e=y/  
  30 1403 原材料 raw materials $]nVr(OZ_  
  32 1406 库存商品 commodity stocks QN3 qF|))  
  33 1407 发出商品 goods in transit 4v0dd p  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles  +jv }\Jt  
  42 1461 存货跌价准备 reserve against stock price declining L,E-z_<p  
  43 1501 待摊费用 fees to be apportioned ^M [#^wv,  
  45 1521 持有至到期投资 hold investment due A\Lr<{Jh  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve y9=t;qH@|  
  47 1523 可供出售金融资产 financial assets available for sale AL(n *,  
  48 1524 长期股权投资 long-term stock ownership investment i0VhG :O;  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve SgyqmYTvZw  
  50 1526 投资性房地产 investment real eastate cO8`J&EK  
  51 1531 长期应收款 long-term account receivable >c}:   
  52 1541 未实现融资收益 unrealized financing income !?S5IGLOj  
  54 1601 固定资产 permanent assets $xLEA\s  
  55 1602 累计折旧 accumulated depreciation p .lu4  
  56 1603 固定资产减值准备permanent assets reduction reserve =_K%$y*  
  57 1604 在建工程 construction in process Tavtr9L0XY  
  58 1605 工程物资 engineer material RA#\x.  
  59 1606 固定资产清理 disposal of fixed assets OY+!aG@.  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing #8S [z5 `  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Z@<q/2 ).|  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture u![4=w  
  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 6{cybD`Ef&  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture k,a,h^{}j  
  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 mipi]*ZfXE  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation A$%@fO.b  
  67 1701 无形资产 intangible assets T_3V/)%@  
  68 1702 累计摊销 accumulated amortization czXI?]gg,  
  69 1703 无形资产减值准备 intangible assets reduction reserve }*xC:A%aS  
  70 1711 商誉 business reputation 58M'r{8_  
  71 1801 长期待摊费用 long-term deferred expenses (PRaiE  
  72 1811 递延所得税资产 deferred income tax assets 8W(<q|t  
  73 1901 待处理财产损溢 waiting assets profit and loss *K]>}  
  二、负债类 debt group H4P\hOK7r  
  74 2001 短期借款 short-term loan Q,OkO?uY  
  81 2101 交易性金融负债 transaction financial liabilities -OHvK0~  
  83 2201 应付票据 notes payable _K 4eD.  
  84 2202 应付账款 account payable pA*D/P-  
  85 2205 预收账款 item received in advance xmCm3ekmpC  
  86 2211 应付职工薪酬 employee pay payable Na~g*)uT$  
  87 2221 应交税费 tax payable d,Hf-zJ%~  
  88 2231 应付股利 dividend payable R1]v}f_I"  
  89 2232 应付利息 interest payable *=($r%)  
  90 2241 其他应付款 other account payable e-nWD  
  97 2401 预提费用 withholding expenses N{?Tm`""  
  98 2411 预计负债 estimated liabilities @C!JtgO%  
  99 2501 递延收益 deferred income trID#DT~  
  100 2601 长期借款 money borrowed for long term *uk \O]  
  101 2602 长期债券 long-term bond ]hCWe0F  
  106 2801 长期应付款 long-term account payable dM);LT8@  
  107 2802 未确认融资费用 unacknowledged financial charges c@0l-R{q  
  108 2811 专项应付款 special accounts payable v1`bDS?*Q  
  109 2901 递延所得税负债 deferred income tax liabilities 1C^HCIH7J  
  三、共同类 $#6 Fnhh}  
  112 3101 衍生工具 derivative tool f]@[4<Ny  
  113 3201 套期工具 arbitrage tool T= hm#]   
  114 3202 被套期项目 arbitrage project WyKUvVi  
  四、所有者权益类 {jj]K.&  
  115 4001 实收资本 paid-up capital \#h})`  
  116 4002 资本公积 contributed surplus 4<=eK7;XR  
  117 4101 盈余公积 earned surplus @c.11nfn`  
  119 4103 本年利润 profit for the current year D'HL /[@`  
  120 4104 利润分配 allocation of profits C=xo&I7  
  121 4201 库存股 treasury stock eZa3K3^  
  五、成本类 B`'}&6jr.  
  122 5001 生产成本 production cost ;j[q?^ b  
  123 5101 制造费用 cost of production f~n' Ki+'  
  124 5201 劳务成本 service cost G #_(7X&  
  125 5301 研发支出 research and development expenditures KDNTnA1c  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor {,nd_3"Vq  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor "6|'& 6&  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor `Gy>tD.#V-  
  六、损益类 ~m,mvRS  
  129 6001 主营业务收入 main business income C9"f6>i  
  130 6011 利息收入 金融共用​ interest income financial sharing LaAgoarN  
  135 6051 其他业务收入 other business income $G^H7|PzdC  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance brp N >\  
  137 6101 公允价值变动损益 sound value flexible loss and profit &;uGIk>s  
  138 6111 投资收益 income on investment q\{;_?a  
  142 6301 营业外收入 nonrevenue receipt K284R=j -&  
  143 6401 主营业务成本 main business cost J. CZR[XF#  
  144 6402 其他业务支出 other business expense HbJadOK  
  145 6405 营业税金及附加 business tariff and annex g%<{G/Tz  
  146 6411 利息支出 金融共用 interest expense financial sharing jS5t?0  
  155 6601 销售费用 marketing cost AOvH&9**  
  156 6602 管理费用 managing cost YQfZiz}Fv  
  157 6603 财务费用 financial cost 93zlfLS0  
  158 6604 勘探费用 exploration expense o$qFa9|Ec?  
  159 6701 资产减值损失 loss from asset devaluation IArpCF/"8  
  160 6711 营业外支出 nonoperating expense h:US]ZC^Z  
  161 6801 所得税 income tax qZyt>SAx  
  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