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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 {0Ol/N;|D  
  1 1001 库存现金 cash on hand 1SJHX1CxX  
  2 1002 银行存款 bank deposit 4|o{_g[  
  5 1015 其他货币资金 other monetary capital z6>ZV6(d2^  
  9 1101 交易性金融资产 transaction monetary assets yZP Fo  
  11 1121 应收票据 notes receivable w _6Y+  
  12 1122 应收账款 Account receivable H* JC`:  
  13 1123 预付账款 account prepaid ur"e F  
  14 1131 应收股利 dividend receivable LZAj4|~,m  
  15 1132 应收利息 accrued interest receivable j/`qd(=B  
  21 1231 其他应收款 accounts receivable-others A1s=;qr  
  22 1241 坏账准备 had debts reserve gm%bxr@X~  
  28 1401 材料采购 procurement of materials v %PWr5]  
  29 1402 在途物资 materials in transit \kJt@ [w%  
  30 1403 原材料 raw materials 3~1lVU:  
  32 1406 库存商品 commodity stocks p(b1I+!  
  33 1407 发出商品 goods in transit JI#Enh!Lv  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Qd)cFL "v  
  42 1461 存货跌价准备 reserve against stock price declining 3x;y}:wQa  
  43 1501 待摊费用 fees to be apportioned @ 6VH%  
  45 1521 持有至到期投资 hold investment due d}B_ll#j-  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve )GT?Wd  
  47 1523 可供出售金融资产 financial assets available for sale sZP3xh[B  
  48 1524 长期股权投资 long-term stock ownership investment OD!CnK  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve <cS7L0h  
  50 1526 投资性房地产 investment real eastate u B%^2{uU  
  51 1531 长期应收款 long-term account receivable -D^y)  
  52 1541 未实现融资收益 unrealized financing income v>cE59('0  
  54 1601 固定资产 permanent assets ';T5[l,  
  55 1602 累计折旧 accumulated depreciation =&g}Y  
  56 1603 固定资产减值准备permanent assets reduction reserve e.Q K%  
  57 1604 在建工程 construction in process  F3r  
  58 1605 工程物资 engineer material aKFA&Xnsl  
  59 1606 固定资产清理 disposal of fixed assets ?%fZvpn-  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 1?#p !;&  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing NCpn^m)Q}  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 9h0,L/;\  
  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 1^"aR#  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture [q{Txe  
  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 ~ z&A  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation R~c vml  
  67 1701 无形资产 intangible assets 'pls]I]  
  68 1702 累计摊销 accumulated amortization la{:RlW  
  69 1703 无形资产减值准备 intangible assets reduction reserve ``)1`wx$  
  70 1711 商誉 business reputation <|.! Px86  
  71 1801 长期待摊费用 long-term deferred expenses xgw)`>p,W  
  72 1811 递延所得税资产 deferred income tax assets lJ1xx}k{U  
  73 1901 待处理财产损溢 waiting assets profit and loss c]v3dHE_h  
  二、负债类 debt group GyM%vGl 3  
  74 2001 短期借款 short-term loan ex!w Y  
  81 2101 交易性金融负债 transaction financial liabilities {gHscj;SM  
  83 2201 应付票据 notes payable 8q[WfD  
  84 2202 应付账款 account payable F?AfB[PM  
  85 2205 预收账款 item received in advance teNQUIe-  
  86 2211 应付职工薪酬 employee pay payable W>s9Mp  
  87 2221 应交税费 tax payable 4O"kOEkKT>  
  88 2231 应付股利 dividend payable \ #c+vfq  
  89 2232 应付利息 interest payable W%ZU& YBc  
  90 2241 其他应付款 other account payable ^dKaa  
  97 2401 预提费用 withholding expenses UNLNY,P/!)  
  98 2411 预计负债 estimated liabilities fU7:3"|s8  
  99 2501 递延收益 deferred income 9nAK6$/  
  100 2601 长期借款 money borrowed for long term ~g6[ [  
  101 2602 长期债券 long-term bond t>u9NZt G  
  106 2801 长期应付款 long-term account payable G 9":z|  
  107 2802 未确认融资费用 unacknowledged financial charges ;mKU>F<V  
  108 2811 专项应付款 special accounts payable jY6=+9Jz5  
  109 2901 递延所得税负债 deferred income tax liabilities mqc Z3lsv  
  三、共同类 .wn_e=lT  
  112 3101 衍生工具 derivative tool 9s6lt#?b  
  113 3201 套期工具 arbitrage tool ;4#8#;  
  114 3202 被套期项目 arbitrage project 1gK3= Ys  
  四、所有者权益类 b'"%   
  115 4001 实收资本 paid-up capital -"fq34v  
  116 4002 资本公积 contributed surplus YHtI%  
  117 4101 盈余公积 earned surplus _rh.z_a7w  
  119 4103 本年利润 profit for the current year 5kZ yiC*  
  120 4104 利润分配 allocation of profits #/=yz<B  
  121 4201 库存股 treasury stock s(LqhF[N2]  
  五、成本类 CP#MNNvgrw  
  122 5001 生产成本 production cost ,/U 9v~  
  123 5101 制造费用 cost of production 7%}}m&A7h  
  124 5201 劳务成本 service cost WG r\R  
  125 5301 研发支出 research and development expenditures T0 )y5  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor qf$|z`c  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor UimZ/\r  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor A'R sy6  
  六、损益类 yC$7XSr=  
  129 6001 主营业务收入 main business income (pNng"/  
  130 6011 利息收入 金融共用​ interest income financial sharing CrQ& -!Eh  
  135 6051 其他业务收入 other business income KA2B3\  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance u;1NhD<n  
  137 6101 公允价值变动损益 sound value flexible loss and profit <4bo7XH  
  138 6111 投资收益 income on investment jM<Ihmh|  
  142 6301 营业外收入 nonrevenue receipt Vs(Zs[  
  143 6401 主营业务成本 main business cost _j tS-CnO  
  144 6402 其他业务支出 other business expense /Loe y   
  145 6405 营业税金及附加 business tariff and annex $X]v;B)J|  
  146 6411 利息支出 金融共用 interest expense financial sharing ts$UC $  
  155 6601 销售费用 marketing cost &<b7T$c  
  156 6602 管理费用 managing cost 0R%58,R  
  157 6603 财务费用 financial cost >p:fWQ6  
  158 6604 勘探费用 exploration expense 8{ e 3  
  159 6701 资产减值损失 loss from asset devaluation X;RI7{fW%X  
  160 6711 营业外支出 nonoperating expense = F<` -6  
  161 6801 所得税 income tax h /Nt92  
  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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