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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
#iD`Bg!VXc  
  一、资产类 8k Sb92  
  1 1001 库存现金 cash on hand 6TQ[2%X'  
  2 1002 银行存款 bank deposit 1[RI 07g7*  
  5 1015 其他货币资金 other monetary capital f.vJJa  
  9 1101 交易性金融资产 transaction monetary assets mI^S% HT  
  11 1121 应收票据 notes receivable { ux' 9SA  
  12 1122 应收账款 Account receivable ;t.)A3 PL  
  13 1123 预付账款 account prepaid q(#,X~0  
  14 1131 应收股利 dividend receivable UD2 l!)rW  
  15 1132 应收利息 accrued interest receivable N_0B[!B]  
  21 1231 其他应收款 accounts receivable-others g</Mk^CE  
  22 1241 坏账准备 had debts reserve [|YuT:Cp  
  28 1401 材料采购 procurement of materials !i{5m c \  
  29 1402 在途物资 materials in transit WZbRR.TxO  
  30 1403 原材料 raw materials j2hp*C'^  
  32 1406 库存商品 commodity stocks Ob|tA  
  33 1407 发出商品 goods in transit qs (L2'7/  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles RS{ E|  
  42 1461 存货跌价准备 reserve against stock price declining B|AIl+y  
  43 1501 待摊费用 fees to be apportioned 7u%OYt D E  
  45 1521 持有至到期投资 hold investment due cdL0<J b,  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve .z,`{-7U  
  47 1523 可供出售金融资产 financial assets available for sale 2.a{,d  
  48 1524 长期股权投资 long-term stock ownership investment yW}x  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve >+[{m<Eq  
  50 1526 投资性房地产 investment real eastate jq/CXYv  
  51 1531 长期应收款 long-term account receivable BDi+ *8  
  52 1541 未实现融资收益 unrealized financing income }%,LV]rGEZ  
  54 1601 固定资产 permanent assets HNX/#?3  
  55 1602 累计折旧 accumulated depreciation KM oDcAjH  
  56 1603 固定资产减值准备permanent assets reduction reserve AD'c#CT  
  57 1604 在建工程 construction in process WsmP]i^Q  
  58 1605 工程物资 engineer material SXV f& 8  
  59 1606 固定资产清理 disposal of fixed assets !@)tkhP  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing #]wBXzu?  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing uHt@;$9A  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture xZMAX}8v  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture TI^X gl~  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ^%33&<mB}  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation mGUG  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation xHn  "D@  
  67 1701 无形资产 intangible assets zgSv -h+f  
  68 1702 累计摊销 accumulated amortization 6#2E {uy;R  
  69 1703 无形资产减值准备 intangible assets reduction reserve d]^\qeG^p  
  70 1711 商誉 business reputation M9(Kxux#  
  71 1801 长期待摊费用 long-term deferred expenses Q2t>E(S  
  72 1811 递延所得税资产 deferred income tax assets XpP}(A@G  
  73 1901 待处理财产损溢 waiting assets profit and loss ~H626vT37  
  二、负债类 debt group t)l^$j !h@  
  74 2001 短期借款 short-term loan 6"o@d8>v  
  81 2101 交易性金融负债 transaction financial liabilities idZ]d6  
  83 2201 应付票据 notes payable g+ cH  
  84 2202 应付账款 account payable G>+ii sb%  
  85 2205 预收账款 item received in advance u< 5{H='6  
  86 2211 应付职工薪酬 employee pay payable t,yMO  
  87 2221 应交税费 tax payable r 4+%9)  
  88 2231 应付股利 dividend payable tfd!;`B  
  89 2232 应付利息 interest payable 9P-I)ZqL  
  90 2241 其他应付款 other account payable xbze{9n"  
  97 2401 预提费用 withholding expenses }vX/55   
  98 2411 预计负债 estimated liabilities v ,)vW5jGI  
  99 2501 递延收益 deferred income e>_Il']Mb  
  100 2601 长期借款 money borrowed for long term m^1'aO_;q  
  101 2602 长期债券 long-term bond J<ZG&m362p  
  106 2801 长期应付款 long-term account payable RV6|sN[x>  
  107 2802 未确认融资费用 unacknowledged financial charges o:RO(oA0?  
  108 2811 专项应付款 special accounts payable }H9V$~}@-  
  109 2901 递延所得税负债 deferred income tax liabilities f:/"OCig  
  三、共同类 2!6-+]tC  
  112 3101 衍生工具 derivative tool \7tJ)[0aF  
  113 3201 套期工具 arbitrage tool 0d #jiG  
  114 3202 被套期项目 arbitrage project ZTi KU)  
  四、所有者权益类  LhtA]z,m  
  115 4001 实收资本 paid-up capital ]iH~ 1[  
  116 4002 资本公积 contributed surplus h8?E+0  
  117 4101 盈余公积 earned surplus 1(m[L=H5>  
  119 4103 本年利润 profit for the current year ?lQ-HOAw  
  120 4104 利润分配 allocation of profits w O*x0$  
  121 4201 库存股 treasury stock |6zx YuX  
  五、成本类 4mw Ao  
  122 5001 生产成本 production cost ey) 8q.5  
  123 5101 制造费用 cost of production Q~$hx{foN  
  124 5201 劳务成本 service cost 'FmnlC1  
  125 5301 研发支出 research and development expenditures |F52)< \  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor G:!'hadw  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 4[f>kY%[  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ]*pro|  
  六、损益类 G297)MFF  
  129 6001 主营业务收入 main business income } !RBH( m%  
  130 6011 利息收入 金融共用​ interest income financial sharing HmVpxD+  
  135 6051 其他业务收入 other business income (&-!l2  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance sn:wLc/GAd  
  137 6101 公允价值变动损益 sound value flexible loss and profit CJ[^Fi?CH  
  138 6111 投资收益 income on investment 5$"I Uq*  
  142 6301 营业外收入 nonrevenue receipt !1Z rS  
  143 6401 主营业务成本 main business cost )W$@phY(I  
  144 6402 其他业务支出 other business expense aA&}=lm  
  145 6405 营业税金及附加 business tariff and annex >iFi~)i_4y  
  146 6411 利息支出 金融共用 interest expense financial sharing @N+6qO}  
  155 6601 销售费用 marketing cost e:zuP.R  
  156 6602 管理费用 managing cost * odwg$  
  157 6603 财务费用 financial cost s_Gf7uC  
  158 6604 勘探费用 exploration expense |s*tRag  
  159 6701 资产减值损失 loss from asset devaluation w2o5+G=  
  160 6711 营业外支出 nonoperating expense Tn(c%ytN  
  161 6801 所得税 income tax V75P@jv5J  
  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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