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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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离线小飞兔
 

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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 6v]y\+  
  1 1001 库存现金 cash on hand h rksPK"s2  
  2 1002 银行存款 bank deposit YFGQPg  
  5 1015 其他货币资金 other monetary capital 9b8kRz[ c  
  9 1101 交易性金融资产 transaction monetary assets viLK\>>  
  11 1121 应收票据 notes receivable U 1.w%b,  
  12 1122 应收账款 Account receivable voD0 u  
  13 1123 预付账款 account prepaid "EE=j$8u+  
  14 1131 应收股利 dividend receivable 0c pI2  
  15 1132 应收利息 accrued interest receivable 'QMvj` -  
  21 1231 其他应收款 accounts receivable-others miq"3  
  22 1241 坏账准备 had debts reserve 8|*=p4_fn  
  28 1401 材料采购 procurement of materials NIzxSGk|  
  29 1402 在途物资 materials in transit 6G6B!x  
  30 1403 原材料 raw materials ZjOUk;H?  
  32 1406 库存商品 commodity stocks ftw@nQNU  
  33 1407 发出商品 goods in transit %+1;iuDL  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles *<5zMSZO  
  42 1461 存货跌价准备 reserve against stock price declining SU {U+  
  43 1501 待摊费用 fees to be apportioned +FYQ7UE  
  45 1521 持有至到期投资 hold investment due 5@:c6(5$  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve <+/:}S4w)  
  47 1523 可供出售金融资产 financial assets available for sale "%,K ZI  
  48 1524 长期股权投资 long-term stock ownership investment M.[A%_|P  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve B <CK~ybY  
  50 1526 投资性房地产 investment real eastate d{gj8  
  51 1531 长期应收款 long-term account receivable W,g0n=2V  
  52 1541 未实现融资收益 unrealized financing income t!u{sr{j=  
  54 1601 固定资产 permanent assets I1TzPe  
  55 1602 累计折旧 accumulated depreciation |.qK69  
  56 1603 固定资产减值准备permanent assets reduction reserve 1>$}N?u:T  
  57 1604 在建工程 construction in process <21@jdu3n,  
  58 1605 工程物资 engineer material uPp9 UW  
  59 1606 固定资产清理 disposal of fixed assets 2".^Ma^D!  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing _ i-(` 5  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing f"wm]Q59  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 1\~-No  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture %)|_&Rh  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ?9?eA^X%  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation fFBD5q(n  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ]rhxB4*1  
  67 1701 无形资产 intangible assets pFUW7jE  
  68 1702 累计摊销 accumulated amortization tR;? o,T  
  69 1703 无形资产减值准备 intangible assets reduction reserve 0D\b;ju<  
  70 1711 商誉 business reputation y*AB=d^  
  71 1801 长期待摊费用 long-term deferred expenses Wb|xEwqd`  
  72 1811 递延所得税资产 deferred income tax assets rl <! h5  
  73 1901 待处理财产损溢 waiting assets profit and loss 8:iu 8c$  
  二、负债类 debt group Gz>M`M`[4  
  74 2001 短期借款 short-term loan i l)LkZ@  
  81 2101 交易性金融负债 transaction financial liabilities JLZ[sWP='  
  83 2201 应付票据 notes payable  <0,szw  
  84 2202 应付账款 account payable 9aE.jpN  
  85 2205 预收账款 item received in advance LMV0:\>  
  86 2211 应付职工薪酬 employee pay payable )/:r $n7  
  87 2221 应交税费 tax payable S!u`V3-s  
  88 2231 应付股利 dividend payable :=<0Z1S  
  89 2232 应付利息 interest payable "n4' \ig  
  90 2241 其他应付款 other account payable -9.Rmv#og{  
  97 2401 预提费用 withholding expenses 77:s=)   
  98 2411 预计负债 estimated liabilities d+6 by,'  
  99 2501 递延收益 deferred income -quWnn/  
  100 2601 长期借款 money borrowed for long term g.cD3N  
  101 2602 长期债券 long-term bond uMB|x,X I  
  106 2801 长期应付款 long-term account payable '+ 8.nN  
  107 2802 未确认融资费用 unacknowledged financial charges kH)JBx.  
  108 2811 专项应付款 special accounts payable icX$<lD  
  109 2901 递延所得税负债 deferred income tax liabilities (IrX \Y  
  三、共同类 *@C4~Zo  
  112 3101 衍生工具 derivative tool HfF4BQxm  
  113 3201 套期工具 arbitrage tool !*U#,qY  
  114 3202 被套期项目 arbitrage project 49BLJ|:P?  
  四、所有者权益类 SSS)bv8m  
  115 4001 实收资本 paid-up capital )ZU=`!4  
  116 4002 资本公积 contributed surplus xSQ0]vE  
  117 4101 盈余公积 earned surplus T%Vg0Y)P;  
  119 4103 本年利润 profit for the current year &|:T+LVv$+  
  120 4104 利润分配 allocation of profits N'#Lb0`B  
  121 4201 库存股 treasury stock Cw=wU/)  
  五、成本类 PR&D67:Jy  
  122 5001 生产成本 production cost iz2I4 _N  
  123 5101 制造费用 cost of production )>! IY Q  
  124 5201 劳务成本 service cost Qe~2'Hw#9  
  125 5301 研发支出 research and development expenditures W[dMf!(  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor A5lP%&tu(  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor +Rtz`V1d  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor .Y.{j4[LQ  
  六、损益类 l Z3o3"  
  129 6001 主营业务收入 main business income +!(W>4F  
  130 6011 利息收入 金融共用​ interest income financial sharing xELnik_L2  
  135 6051 其他业务收入 other business income -*?Y4}mK  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance %Jrdr`<  
  137 6101 公允价值变动损益 sound value flexible loss and profit >g t_C'  
  138 6111 投资收益 income on investment >};6>)0  
  142 6301 营业外收入 nonrevenue receipt A/ eZ!"Y  
  143 6401 主营业务成本 main business cost n&. bs7N2  
  144 6402 其他业务支出 other business expense >PsP y.  
  145 6405 营业税金及附加 business tariff and annex !eoN  
  146 6411 利息支出 金融共用 interest expense financial sharing ^UF]%qqOn  
  155 6601 销售费用 marketing cost ! ~' \E y  
  156 6602 管理费用 managing cost iwHy!Vi-5  
  157 6603 财务费用 financial cost sFEkxZi<  
  158 6604 勘探费用 exploration expense cI )X Xb4  
  159 6701 资产减值损失 loss from asset devaluation =jik33QV<  
  160 6711 营业外支出 nonoperating expense ;|2h&8yX(/  
  161 6801 所得税 income tax mErXdb|L  
  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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