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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 OZ Hfd7K4A  
  1 1001 库存现金 cash on hand oP`Qyk  
  2 1002 银行存款 bank deposit b3+F~G-I"  
  5 1015 其他货币资金 other monetary capital .J2tm2]"EZ  
  9 1101 交易性金融资产 transaction monetary assets Z WhV"]w&  
  11 1121 应收票据 notes receivable tS3{y*yi  
  12 1122 应收账款 Account receivable w(!COu  
  13 1123 预付账款 account prepaid GFYHt!&[\  
  14 1131 应收股利 dividend receivable RJ$x{$r[  
  15 1132 应收利息 accrued interest receivable 3TNj*jo  
  21 1231 其他应收款 accounts receivable-others h`V#)Q  
  22 1241 坏账准备 had debts reserve 4+B OS ~  
  28 1401 材料采购 procurement of materials N=TDywRI  
  29 1402 在途物资 materials in transit 4inM d![  
  30 1403 原材料 raw materials ::p(ViYG  
  32 1406 库存商品 commodity stocks /"7_75 t  
  33 1407 发出商品 goods in transit b ("M8}o  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles PsyXt5Dk  
  42 1461 存货跌价准备 reserve against stock price declining &z;1Z  
  43 1501 待摊费用 fees to be apportioned NFBhnNH+  
  45 1521 持有至到期投资 hold investment due C{FE*@U.  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve [Qn$i/ ` J  
  47 1523 可供出售金融资产 financial assets available for sale T9-2"M=|<  
  48 1524 长期股权投资 long-term stock ownership investment nT/Az g  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve "Rr650w[  
  50 1526 投资性房地产 investment real eastate t@3y9U$  
  51 1531 长期应收款 long-term account receivable sx@ %3j  
  52 1541 未实现融资收益 unrealized financing income 1\%2@NR  
  54 1601 固定资产 permanent assets 2D ' $  
  55 1602 累计折旧 accumulated depreciation ac#I $V-  
  56 1603 固定资产减值准备permanent assets reduction reserve :o}LJc)|  
  57 1604 在建工程 construction in process rFG_CC2  
  58 1605 工程物资 engineer material t4r%EP|Zt  
  59 1606 固定资产清理 disposal of fixed assets CP6xyXOlPB  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing .%x%(olf  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing )|E 617g  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 'qiDh[ATa  
  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 ]O+W+h{]  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture L IRdWGQ 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 uN9J?j*ir  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation C0 o  
  67 1701 无形资产 intangible assets N:&EFfg3  
  68 1702 累计摊销 accumulated amortization 0E/,l``p  
  69 1703 无形资产减值准备 intangible assets reduction reserve Xx e07J~  
  70 1711 商誉 business reputation dNT<![X\  
  71 1801 长期待摊费用 long-term deferred expenses {# Vp`ji  
  72 1811 递延所得税资产 deferred income tax assets d9.~W5^fC  
  73 1901 待处理财产损溢 waiting assets profit and loss !6l}s$1i|  
  二、负债类 debt group 2HF_kYZ  
  74 2001 短期借款 short-term loan I|vfxf  
  81 2101 交易性金融负债 transaction financial liabilities xw~3x*{  
  83 2201 应付票据 notes payable .[C@p`DZ  
  84 2202 应付账款 account payable sJ5Ws%q  
  85 2205 预收账款 item received in advance UA(&_-C\  
  86 2211 应付职工薪酬 employee pay payable 3&KRG}5  
  87 2221 应交税费 tax payable W?R@ eq.9  
  88 2231 应付股利 dividend payable J @^Ypq  
  89 2232 应付利息 interest payable 8>a%L?BY  
  90 2241 其他应付款 other account payable O7# 8g$ZIv  
  97 2401 预提费用 withholding expenses 4)NbQ[  
  98 2411 预计负债 estimated liabilities !]t5(g_  
  99 2501 递延收益 deferred income ] Wx?k7T  
  100 2601 长期借款 money borrowed for long term *`~]XM@H  
  101 2602 长期债券 long-term bond eizni\  
  106 2801 长期应付款 long-term account payable pra0:oHN  
  107 2802 未确认融资费用 unacknowledged financial charges TWSx9ii!M:  
  108 2811 专项应付款 special accounts payable Fu[<zA^  
  109 2901 递延所得税负债 deferred income tax liabilities GtpBd40"  
  三、共同类 r!y3VmJ'm  
  112 3101 衍生工具 derivative tool 9oTtH 7%  
  113 3201 套期工具 arbitrage tool )h`8</#m{  
  114 3202 被套期项目 arbitrage project D&!c7_^  
  四、所有者权益类 wL~-k  
  115 4001 实收资本 paid-up capital u Xo?  
  116 4002 资本公积 contributed surplus w,eW?b  
  117 4101 盈余公积 earned surplus [K""6D  
  119 4103 本年利润 profit for the current year K7=> o*p  
  120 4104 利润分配 allocation of profits A#8J6xcSrL  
  121 4201 库存股 treasury stock -SUK [<=X  
  五、成本类 0N`N  
  122 5001 生产成本 production cost 6\vaR#  
  123 5101 制造费用 cost of production p&k%d, *  
  124 5201 劳务成本 service cost uo-1.[9ds  
  125 5301 研发支出 research and development expenditures AfvIzsT0  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor V2 >+s y  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ?(Ytc)   
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ) m(!lDz3  
  六、损益类 PpezWo)9  
  129 6001 主营业务收入 main business income {iYrC m[_  
  130 6011 利息收入 金融共用​ interest income financial sharing 4n6t(/]b<  
  135 6051 其他业务收入 other business income C_S2a 0?  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance "X \Yp_g  
  137 6101 公允价值变动损益 sound value flexible loss and profit Hb3t|<z  
  138 6111 投资收益 income on investment dQ=L<{(  
  142 6301 营业外收入 nonrevenue receipt #T++ 5G  
  143 6401 主营业务成本 main business cost B ,U|V  
  144 6402 其他业务支出 other business expense iaHL&)[YK  
  145 6405 营业税金及附加 business tariff and annex p9![8VU  
  146 6411 利息支出 金融共用 interest expense financial sharing 6 l7iX]  
  155 6601 销售费用 marketing cost i'p6#  
  156 6602 管理费用 managing cost xiOAj"}~  
  157 6603 财务费用 financial cost Of m0{c=  
  158 6604 勘探费用 exploration expense rUh2[z8:  
  159 6701 资产减值损失 loss from asset devaluation ^X ~S}MX  
  160 6711 营业外支出 nonoperating expense Q$b4\n?44  
  161 6801 所得税 income tax Q!70D)O$  
  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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