论坛风格切换切换到宽版
  • 3061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
'dJ(x  
  一、资产类 `EWQ>m+  
  1 1001 库存现金 cash on hand Lhmb= @  
  2 1002 银行存款 bank deposit ,t@B]ll  
  5 1015 其他货币资金 other monetary capital s6(bTO.  
  9 1101 交易性金融资产 transaction monetary assets 0P l>k'9  
  11 1121 应收票据 notes receivable #u/5 nm  
  12 1122 应收账款 Account receivable l|sC\;S  
  13 1123 预付账款 account prepaid T7LO}(I.&  
  14 1131 应收股利 dividend receivable O#n=mJ  
  15 1132 应收利息 accrued interest receivable K+3+?oYKH  
  21 1231 其他应收款 accounts receivable-others Ef\&3TcQ  
  22 1241 坏账准备 had debts reserve ^SWV!rrg  
  28 1401 材料采购 procurement of materials )R6-]TkA_  
  29 1402 在途物资 materials in transit CfEACH4_  
  30 1403 原材料 raw materials XCj8QM.o  
  32 1406 库存商品 commodity stocks NudY9 ~   
  33 1407 发出商品 goods in transit >)6k)$x%%  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 5bo')^xa  
  42 1461 存货跌价准备 reserve against stock price declining qQp;i{X  
  43 1501 待摊费用 fees to be apportioned q!y!=hI  
  45 1521 持有至到期投资 hold investment due ~nRbb;M  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve f,'^"Me$c  
  47 1523 可供出售金融资产 financial assets available for sale @_H L{q%h  
  48 1524 长期股权投资 long-term stock ownership investment k]=lo'bF4  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve :=?od 0]W  
  50 1526 投资性房地产 investment real eastate 8;$zD]{D1  
  51 1531 长期应收款 long-term account receivable o}e] W,  
  52 1541 未实现融资收益 unrealized financing income Qb#iT}!p%  
  54 1601 固定资产 permanent assets tQ,3nI!|xF  
  55 1602 累计折旧 accumulated depreciation FJ] ?45  
  56 1603 固定资产减值准备permanent assets reduction reserve zbAyYMtEk  
  57 1604 在建工程 construction in process e/R$Sfj]  
  58 1605 工程物资 engineer material >~*}9y0$  
  59 1606 固定资产清理 disposal of fixed assets dmPAPCm%y  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing W%@0Ym `7  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ,'%*z  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture FZ5 Ad&".@  
  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 K;*B$2Z#k  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture >l^[73,]L  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ` M!'PMX  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 6kHuKxY,  
  67 1701 无形资产 intangible assets qnJs,"sn  
  68 1702 累计摊销 accumulated amortization "{x+ \Z\  
  69 1703 无形资产减值准备 intangible assets reduction reserve !|~yf3  
  70 1711 商誉 business reputation ODKHI\U  
  71 1801 长期待摊费用 long-term deferred expenses {r?+PQQ#  
  72 1811 递延所得税资产 deferred income tax assets hH_\C.bL  
  73 1901 待处理财产损溢 waiting assets profit and loss yX%NFXD  
  二、负债类 debt group ( "wmc"qH  
  74 2001 短期借款 short-term loan 0?*":o30  
  81 2101 交易性金融负债 transaction financial liabilities wUKt$_]``  
  83 2201 应付票据 notes payable uJU;C.LX  
  84 2202 应付账款 account payable Le2rc *T  
  85 2205 预收账款 item received in advance ?0?+~0sI  
  86 2211 应付职工薪酬 employee pay payable 6+/BYN!&4  
  87 2221 应交税费 tax payable Cuc+9  
  88 2231 应付股利 dividend payable r#B{j$Rw   
  89 2232 应付利息 interest payable C:p`  
  90 2241 其他应付款 other account payable ONMR2J(  
  97 2401 预提费用 withholding expenses DHVfb(H5e  
  98 2411 预计负债 estimated liabilities r#(*x 2~,  
  99 2501 递延收益 deferred income SI/3Dz[  
  100 2601 长期借款 money borrowed for long term <])kO`+G  
  101 2602 长期债券 long-term bond nZ4@g@e2  
  106 2801 长期应付款 long-term account payable #Yx /ubg6  
  107 2802 未确认融资费用 unacknowledged financial charges UV\&9>@L  
  108 2811 专项应付款 special accounts payable ZM_-g4[H  
  109 2901 递延所得税负债 deferred income tax liabilities A'suZpL  
  三、共同类 uQ3W =  
  112 3101 衍生工具 derivative tool ;CDa*(e  
  113 3201 套期工具 arbitrage tool a0PClbf2.  
  114 3202 被套期项目 arbitrage project Q|7;Zsd:  
  四、所有者权益类 ; ! B>b)%  
  115 4001 实收资本 paid-up capital +\RviF[+  
  116 4002 资本公积 contributed surplus nG7E j#1  
  117 4101 盈余公积 earned surplus [ Q[ac 6f  
  119 4103 本年利润 profit for the current year wDKA1i%G  
  120 4104 利润分配 allocation of profits $fwj8S7$  
  121 4201 库存股 treasury stock -SF 5 0.[  
  五、成本类 -# /'^O +%  
  122 5001 生产成本 production cost 9>ML;$T&  
  123 5101 制造费用 cost of production &{S@v9~IT  
  124 5201 劳务成本 service cost +kx#"L:  
  125 5301 研发支出 research and development expenditures xG|lmYt76  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor V Ku|=m2vB  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor e?<$H\  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor OQ+kOE&  
  六、损益类 oT- Y  
  129 6001 主营业务收入 main business income f<v Z4 IU  
  130 6011 利息收入 金融共用​ interest income financial sharing @wh-.M D  
  135 6051 其他业务收入 other business income U /jCM?~  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance u(~(+1W  
  137 6101 公允价值变动损益 sound value flexible loss and profit S+u@ Q}  
  138 6111 投资收益 income on investment B:fulgh2ni  
  142 6301 营业外收入 nonrevenue receipt ,EH^3ODD  
  143 6401 主营业务成本 main business cost })C}'!+]  
  144 6402 其他业务支出 other business expense xpWY4Q  
  145 6405 营业税金及附加 business tariff and annex |z`AIScT  
  146 6411 利息支出 金融共用 interest expense financial sharing %D>cY!  
  155 6601 销售费用 marketing cost iz2;xa*  
  156 6602 管理费用 managing cost L DdgI  
  157 6603 财务费用 financial cost =W"9 a\m  
  158 6604 勘探费用 exploration expense "cGjHy\j`  
  159 6701 资产减值损失 loss from asset devaluation m 3Do+!M[  
  160 6711 营业外支出 nonoperating expense @VnK/5opS  
  161 6801 所得税 income tax ?-=<7 ~$  
  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