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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 |zpy!X3  
  1 1001 库存现金 cash on hand |;wc8 ;  
  2 1002 银行存款 bank deposit k !0O[U  
  5 1015 其他货币资金 other monetary capital 'A7!@hVy  
  9 1101 交易性金融资产 transaction monetary assets @GQfBV |3  
  11 1121 应收票据 notes receivable :1j8!R5  
  12 1122 应收账款 Account receivable PD0&ep1h7G  
  13 1123 预付账款 account prepaid K xX[8  
  14 1131 应收股利 dividend receivable >aO.a[AM  
  15 1132 应收利息 accrued interest receivable 49&i];:%7%  
  21 1231 其他应收款 accounts receivable-others BL16?&RK  
  22 1241 坏账准备 had debts reserve h' !C  
  28 1401 材料采购 procurement of materials eb\SpdM6  
  29 1402 在途物资 materials in transit /)Cfm1$ic  
  30 1403 原材料 raw materials EOrui:.B)  
  32 1406 库存商品 commodity stocks _90D4kGU  
  33 1407 发出商品 goods in transit <7\j\`  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Nbd4>M<  
  42 1461 存货跌价准备 reserve against stock price declining 6Lq`zU^  
  43 1501 待摊费用 fees to be apportioned O?Bf (y  
  45 1521 持有至到期投资 hold investment due 3P2{M}WIl  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ^rVHaI  
  47 1523 可供出售金融资产 financial assets available for sale '@.6Rd 8  
  48 1524 长期股权投资 long-term stock ownership investment #:gl+  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Intuda7e1  
  50 1526 投资性房地产 investment real eastate I$t8Ko._"  
  51 1531 长期应收款 long-term account receivable 8O 'bCBhv  
  52 1541 未实现融资收益 unrealized financing income rxgSQ+G_  
  54 1601 固定资产 permanent assets Qq`S=:}~x  
  55 1602 累计折旧 accumulated depreciation <}{<FXk[  
  56 1603 固定资产减值准备permanent assets reduction reserve $kTm"I  
  57 1604 在建工程 construction in process vYm:V:7Y2  
  58 1605 工程物资 engineer material IRm}?hHf  
  59 1606 固定资产清理 disposal of fixed assets yogavCD9b/  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing $45|^.b  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing {S{%KkAV  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture h8`On/Ur_8  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 7! >0  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 1Q(KZI  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation Hp=BnN  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation j9 >[^t3U  
  67 1701 无形资产 intangible assets `CS\"|z  
  68 1702 累计摊销 accumulated amortization 9AVj/?kmU  
  69 1703 无形资产减值准备 intangible assets reduction reserve Pl:4`oY3  
  70 1711 商誉 business reputation qhGz2<}_j  
  71 1801 长期待摊费用 long-term deferred expenses ):G%o  
  72 1811 递延所得税资产 deferred income tax assets I2$DlEke  
  73 1901 待处理财产损溢 waiting assets profit and loss '/u|32  
  二、负债类 debt group +fXwbZ?p  
  74 2001 短期借款 short-term loan ~-A"j\gi"  
  81 2101 交易性金融负债 transaction financial liabilities ),p0V  
  83 2201 应付票据 notes payable o(SPT?ao~  
  84 2202 应付账款 account payable r&4Xf# QD6  
  85 2205 预收账款 item received in advance =Q(J!f  
  86 2211 应付职工薪酬 employee pay payable 0G s\x  
  87 2221 应交税费 tax payable uMw6b=/U  
  88 2231 应付股利 dividend payable *0>`XK$mWo  
  89 2232 应付利息 interest payable /Y y)=~t{  
  90 2241 其他应付款 other account payable !y b06Z\f  
  97 2401 预提费用 withholding expenses *ai~!TR  
  98 2411 预计负债 estimated liabilities Q0R05*  
  99 2501 递延收益 deferred income :1*E5pX0n  
  100 2601 长期借款 money borrowed for long term -n 9&W  
  101 2602 长期债券 long-term bond x8@ 4lxj  
  106 2801 长期应付款 long-term account payable )\Q(=:  
  107 2802 未确认融资费用 unacknowledged financial charges GfELL `yz  
  108 2811 专项应付款 special accounts payable Qf( A  
  109 2901 递延所得税负债 deferred income tax liabilities )%@7tx  
  三、共同类 Ih:Q}V#6  
  112 3101 衍生工具 derivative tool 4C3_ gm  
  113 3201 套期工具 arbitrage tool "KP]3EyPc  
  114 3202 被套期项目 arbitrage project 2V)+ ba|+  
  四、所有者权益类 H}kZ;8  
  115 4001 实收资本 paid-up capital i4|R0>b  
  116 4002 资本公积 contributed surplus DSwb8q  
  117 4101 盈余公积 earned surplus @. -S(MNR  
  119 4103 本年利润 profit for the current year X3}eq|r9  
  120 4104 利润分配 allocation of profits VG 5*17nf5  
  121 4201 库存股 treasury stock X+]>pA  
  五、成本类 } e$  
  122 5001 生产成本 production cost ;|vP|Xi  
  123 5101 制造费用 cost of production B%6cgm,  
  124 5201 劳务成本 service cost <8b1OdA  
  125 5301 研发支出 research and development expenditures zE /l  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor `Qo37B2  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ]_h 3  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor _ARG "  
  六、损益类 VH]}{i"`  
  129 6001 主营业务收入 main business income ,kJ 7c;:i  
  130 6011 利息收入 金融共用​ interest income financial sharing a|z-EKV  
  135 6051 其他业务收入 other business income PN93.G(W  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance o9e8Oj&  
  137 6101 公允价值变动损益 sound value flexible loss and profit =Mx"+/Yo*  
  138 6111 投资收益 income on investment )7 *'r@  
  142 6301 营业外收入 nonrevenue receipt *Mhirz% iD  
  143 6401 主营业务成本 main business cost Csuasi3]1d  
  144 6402 其他业务支出 other business expense 9iG&9tB@  
  145 6405 营业税金及附加 business tariff and annex CImp,k0  
  146 6411 利息支出 金融共用 interest expense financial sharing 32 i6j  
  155 6601 销售费用 marketing cost ~g=& wT11  
  156 6602 管理费用 managing cost U/enq,-F^  
  157 6603 财务费用 financial cost ;<garDf  
  158 6604 勘探费用 exploration expense j<~Wp$\i7>  
  159 6701 资产减值损失 loss from asset devaluation !*:g??[T  
  160 6711 营业外支出 nonoperating expense qhY+<S9  
  161 6801 所得税 income tax YAc:QVT87  
  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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