论坛风格切换切换到宽版
  • 3565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
i'\7P-a  
  一、资产类 vhEXtjL  
  1 1001 库存现金 cash on hand (H_YYZ3ZX  
  2 1002 银行存款 bank deposit gQ0W>\xz  
  5 1015 其他货币资金 other monetary capital "Q[rM1R  
  9 1101 交易性金融资产 transaction monetary assets v)!C Dpw  
  11 1121 应收票据 notes receivable K,$ Ro@!  
  12 1122 应收账款 Account receivable _'.YC<;  
  13 1123 预付账款 account prepaid \nKpJ9!  
  14 1131 应收股利 dividend receivable hE9UWa.Q>  
  15 1132 应收利息 accrued interest receivable ij|+MX  
  21 1231 其他应收款 accounts receivable-others G'dN_6ho3  
  22 1241 坏账准备 had debts reserve zDD1EycH  
  28 1401 材料采购 procurement of materials Y~fa=R{W  
  29 1402 在途物资 materials in transit U.kTdNSp  
  30 1403 原材料 raw materials "h84D&V  
  32 1406 库存商品 commodity stocks Ln4zy*v{  
  33 1407 发出商品 goods in transit ^(:Z*+X~>  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles v?)u1-V0  
  42 1461 存货跌价准备 reserve against stock price declining 9P)28\4  
  43 1501 待摊费用 fees to be apportioned `:4bg1u  
  45 1521 持有至到期投资 hold investment due 5RUhrE   
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve }23#z  
  47 1523 可供出售金融资产 financial assets available for sale W3HTQGV  
  48 1524 长期股权投资 long-term stock ownership investment pAY[XN  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve UD+r{s/%  
  50 1526 投资性房地产 investment real eastate y?}R,5k  
  51 1531 长期应收款 long-term account receivable {0ozpE*(  
  52 1541 未实现融资收益 unrealized financing income !ot$Q  
  54 1601 固定资产 permanent assets FZi'#(y  
  55 1602 累计折旧 accumulated depreciation tnn,lWu|  
  56 1603 固定资产减值准备permanent assets reduction reserve P*kKeMl  
  57 1604 在建工程 construction in process _ l$1@  
  58 1605 工程物资 engineer material X  *f le  
  59 1606 固定资产清理 disposal of fixed assets A $GiO  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing {<k}U;uiO  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing jWX^h^n7K  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture JKMcdD?'  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture Cr;d !=  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture f:K3 P[|  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ;/- X;!a>  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation <8?jn*$;\  
  67 1701 无形资产 intangible assets -|/kg7IO\  
  68 1702 累计摊销 accumulated amortization 9si,z  
  69 1703 无形资产减值准备 intangible assets reduction reserve flr&+=1?D  
  70 1711 商誉 business reputation nWzGb2Y  
  71 1801 长期待摊费用 long-term deferred expenses @XSxoUF\  
  72 1811 递延所得税资产 deferred income tax assets B+pJWl8u  
  73 1901 待处理财产损溢 waiting assets profit and loss n#fc=L1U  
  二、负债类 debt group k@RIM(^t  
  74 2001 短期借款 short-term loan ywl7bU-f  
  81 2101 交易性金融负债 transaction financial liabilities ->0OqVQA  
  83 2201 应付票据 notes payable )tB1jcI;  
  84 2202 应付账款 account payable km[ PbC  
  85 2205 预收账款 item received in advance zB@@Gs>  
  86 2211 应付职工薪酬 employee pay payable BGSq fr1F  
  87 2221 应交税费 tax payable =JK# "'  
  88 2231 应付股利 dividend payable -y1t;yU.L  
  89 2232 应付利息 interest payable rf:C B&u  
  90 2241 其他应付款 other account payable ;=ci7IT '  
  97 2401 预提费用 withholding expenses |#rP~Nj )  
  98 2411 预计负债 estimated liabilities zm9_[0  
  99 2501 递延收益 deferred income Z7@~#)3  
  100 2601 长期借款 money borrowed for long term h=`1sfz  
  101 2602 长期债券 long-term bond Dj$W?dC"^  
  106 2801 长期应付款 long-term account payable HHMv%H]M  
  107 2802 未确认融资费用 unacknowledged financial charges ==W`qC4n?n  
  108 2811 专项应付款 special accounts payable HXg4 T  
  109 2901 递延所得税负债 deferred income tax liabilities ]B'H(o R<|  
  三、共同类 `J}-U\4F{  
  112 3101 衍生工具 derivative tool ,2y " \_  
  113 3201 套期工具 arbitrage tool 1qgzb  
  114 3202 被套期项目 arbitrage project Dn9AOi!  
  四、所有者权益类 (qky&}H  
  115 4001 实收资本 paid-up capital ~l@-gAyw  
  116 4002 资本公积 contributed surplus }F;Nh7?  
  117 4101 盈余公积 earned surplus &8^1:CcE  
  119 4103 本年利润 profit for the current year ~ ""?:  
  120 4104 利润分配 allocation of profits G"'[dL)N>  
  121 4201 库存股 treasury stock (q|EC;   
  五、成本类 -?K?P=B;X  
  122 5001 生产成本 production cost Om/mpU/U  
  123 5101 制造费用 cost of production 6d% |yl  
  124 5201 劳务成本 service cost nRL2Z5iO-  
  125 5301 研发支出 research and development expenditures 4CdST3  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor }K%y'D  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor N!hS`<}  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 4qc 0Q A%  
  六、损益类 /j`v N  
  129 6001 主营业务收入 main business income z#|#Cq`VG  
  130 6011 利息收入 金融共用​ interest income financial sharing Ue8k9%qV  
  135 6051 其他业务收入 other business income &\_cU?0d  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 5csqu^/y  
  137 6101 公允价值变动损益 sound value flexible loss and profit #FHyP1uyc  
  138 6111 投资收益 income on investment ?V>\9?zb  
  142 6301 营业外收入 nonrevenue receipt  XM" {"  
  143 6401 主营业务成本 main business cost ,7{}}l  
  144 6402 其他业务支出 other business expense ]PI|Xl  
  145 6405 营业税金及附加 business tariff and annex 01-n_ $b  
  146 6411 利息支出 金融共用 interest expense financial sharing 4)4E/q/5  
  155 6601 销售费用 marketing cost ;%V%6:5  
  156 6602 管理费用 managing cost +l,6}tV9  
  157 6603 财务费用 financial cost 1D pRm(  
  158 6604 勘探费用 exploration expense V`7^v:  
  159 6701 资产减值损失 loss from asset devaluation =rrbS8To=  
  160 6711 营业外支出 nonoperating expense F|seBBu  
  161 6801 所得税 income tax 5%5z@Ka  
  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