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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 c{ +Y $  
  1 1001 库存现金 cash on hand 0jro0f'  
  2 1002 银行存款 bank deposit :%{MMhb x  
  5 1015 其他货币资金 other monetary capital pMHY2t  
  9 1101 交易性金融资产 transaction monetary assets 3^xTZ*G  
  11 1121 应收票据 notes receivable /Uz2.Ua=  
  12 1122 应收账款 Account receivable O|O#T.Tg  
  13 1123 预付账款 account prepaid XuVbi=pN.2  
  14 1131 应收股利 dividend receivable APsd^J  
  15 1132 应收利息 accrued interest receivable /NNe/7'l  
  21 1231 其他应收款 accounts receivable-others K)`, |q* \  
  22 1241 坏账准备 had debts reserve bu1O< *  
  28 1401 材料采购 procurement of materials  U(dT t  
  29 1402 在途物资 materials in transit .-k\Q} D  
  30 1403 原材料 raw materials hvnZ 2x.?d  
  32 1406 库存商品 commodity stocks 5#!pwjt~7  
  33 1407 发出商品 goods in transit XwOj`N{!H  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles !rlN|HB  
  42 1461 存货跌价准备 reserve against stock price declining ;HlVU  
  43 1501 待摊费用 fees to be apportioned #6[FGM  
  45 1521 持有至到期投资 hold investment due J0~Ha u  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve  I@08F  
  47 1523 可供出售金融资产 financial assets available for sale _S7GkpoK  
  48 1524 长期股权投资 long-term stock ownership investment .ZJt  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ~N&j6wHg#  
  50 1526 投资性房地产 investment real eastate wv|:-8V  
  51 1531 长期应收款 long-term account receivable l}&egq DC  
  52 1541 未实现融资收益 unrealized financing income m/5:-xL31  
  54 1601 固定资产 permanent assets Ratg!l|'-  
  55 1602 累计折旧 accumulated depreciation %u-l6<w# R  
  56 1603 固定资产减值准备permanent assets reduction reserve osB[KRT>("  
  57 1604 在建工程 construction in process CP)x;  
  58 1605 工程物资 engineer material /0>Cy\eN0  
  59 1606 固定资产清理 disposal of fixed assets ~M6Q8Y9  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing P PZxH}J.  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing U< |kA(5  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture m2AA:u_*j  
  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 a.L ?J  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Edj}\e*-J  
  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 U{ gJn#e/.  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation w8:~LX.n  
  67 1701 无形资产 intangible assets $ &M"Ji  
  68 1702 累计摊销 accumulated amortization }rz}>((ZHF  
  69 1703 无形资产减值准备 intangible assets reduction reserve r in#lu& N  
  70 1711 商誉 business reputation KGS=(z  
  71 1801 长期待摊费用 long-term deferred expenses `PnB<rf:*1  
  72 1811 递延所得税资产 deferred income tax assets 3rhH0{  
  73 1901 待处理财产损溢 waiting assets profit and loss \/I@&$"F  
  二、负债类 debt group ,~w)~fMb8  
  74 2001 短期借款 short-term loan :(VD<"X  
  81 2101 交易性金融负债 transaction financial liabilities Y-hGHnh]'  
  83 2201 应付票据 notes payable 'oBT*aL  
  84 2202 应付账款 account payable & ok2Xw  
  85 2205 预收账款 item received in advance "15mOW(!+  
  86 2211 应付职工薪酬 employee pay payable JeU|e$I4>  
  87 2221 应交税费 tax payable BX;Z t9"*  
  88 2231 应付股利 dividend payable UbE*x2N  
  89 2232 应付利息 interest payable yf(VwU, x  
  90 2241 其他应付款 other account payable ZP61T*n  
  97 2401 预提费用 withholding expenses MYFRrcu;  
  98 2411 预计负债 estimated liabilities @jA uSBy  
  99 2501 递延收益 deferred income OWT5Bjl  
  100 2601 长期借款 money borrowed for long term z p x  
  101 2602 长期债券 long-term bond n KC$ KC  
  106 2801 长期应付款 long-term account payable xw(KSPN  
  107 2802 未确认融资费用 unacknowledged financial charges pi[:"}m]/P  
  108 2811 专项应付款 special accounts payable R_eKKi@VH  
  109 2901 递延所得税负债 deferred income tax liabilities 2JwR?<n{  
  三、共同类 %?1k}(qUeY  
  112 3101 衍生工具 derivative tool vG`R.  
  113 3201 套期工具 arbitrage tool q$7WZ+Y\  
  114 3202 被套期项目 arbitrage project \^or l9  
  四、所有者权益类 Rm`_0 }5  
  115 4001 实收资本 paid-up capital $q.% 4  
  116 4002 资本公积 contributed surplus {SVd='!V  
  117 4101 盈余公积 earned surplus 1nhC! jDD  
  119 4103 本年利润 profit for the current year %:yJ/&-Q,Z  
  120 4104 利润分配 allocation of profits 6 6WAD$8$  
  121 4201 库存股 treasury stock UmZ#Cm  
  五、成本类 gF+Uj( d  
  122 5001 生产成本 production cost 7'\<\oT  
  123 5101 制造费用 cost of production vzA)pB~;  
  124 5201 劳务成本 service cost ,E2Tw-%   
  125 5301 研发支出 research and development expenditures DyIuM{Owj  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor tYK 5?d  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor J=|PZ2"  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor |pqc(B u  
  六、损益类 42kr&UY&  
  129 6001 主营业务收入 main business income cl:h 'aG  
  130 6011 利息收入 金融共用​ interest income financial sharing }w ^Hm3Y^&  
  135 6051 其他业务收入 other business income $x#0m  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance C qOvVv  
  137 6101 公允价值变动损益 sound value flexible loss and profit J@ZIW%5  
  138 6111 投资收益 income on investment PRcW}"m]Qg  
  142 6301 营业外收入 nonrevenue receipt J24<X9b  
  143 6401 主营业务成本 main business cost Li)rs<IX;m  
  144 6402 其他业务支出 other business expense b7 %Z~  
  145 6405 营业税金及附加 business tariff and annex + pTc2z  
  146 6411 利息支出 金融共用 interest expense financial sharing MgkeD  
  155 6601 销售费用 marketing cost N K. ]yw'  
  156 6602 管理费用 managing cost IIcG+zwx  
  157 6603 财务费用 financial cost &g%9$*gmT  
  158 6604 勘探费用 exploration expense PLlad\  
  159 6701 资产减值损失 loss from asset devaluation Ib3n%AG  
  160 6711 营业外支出 nonoperating expense l0N~mes  
  161 6801 所得税 income tax @."_XL74  
  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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