论坛风格切换切换到宽版
  • 2786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
gio'_X  
  一、资产类 n|F$qV_p\  
  1 1001 库存现金 cash on hand -fu=RR  
  2 1002 银行存款 bank deposit }0c  
  5 1015 其他货币资金 other monetary capital 9,y*kC  
  9 1101 交易性金融资产 transaction monetary assets F,^Q'$ !  
  11 1121 应收票据 notes receivable H XF5fs  
  12 1122 应收账款 Account receivable 9aT#7B  
  13 1123 预付账款 account prepaid '7}s25[{\  
  14 1131 应收股利 dividend receivable )`]w\s #  
  15 1132 应收利息 accrued interest receivable 8Z%C7 "4O  
  21 1231 其他应收款 accounts receivable-others NZ`W`#{  
  22 1241 坏账准备 had debts reserve x fw)0S  
  28 1401 材料采购 procurement of materials 'S<ebwRd=  
  29 1402 在途物资 materials in transit :%qJAjR&  
  30 1403 原材料 raw materials 5S:#I5Wa  
  32 1406 库存商品 commodity stocks c,;-[sn  
  33 1407 发出商品 goods in transit H"f%\'  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles jvn:W{' Q  
  42 1461 存货跌价准备 reserve against stock price declining }~$zdgMT  
  43 1501 待摊费用 fees to be apportioned SLRQ3<0W_  
  45 1521 持有至到期投资 hold investment due pulE6T7 x  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 'bj$ZM9  
  47 1523 可供出售金融资产 financial assets available for sale S!o!NSn@1  
  48 1524 长期股权投资 long-term stock ownership investment tv,iCV  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve t5 n$sF  
  50 1526 投资性房地产 investment real eastate 4;8 Z?.  
  51 1531 长期应收款 long-term account receivable cMxTv4|wui  
  52 1541 未实现融资收益 unrealized financing income 1cWUPVQ  
  54 1601 固定资产 permanent assets _ v\=ag  
  55 1602 累计折旧 accumulated depreciation E`.dU<8HE  
  56 1603 固定资产减值准备permanent assets reduction reserve 3=V79&  
  57 1604 在建工程 construction in process <T JUKznO  
  58 1605 工程物资 engineer material a%DnRkRr  
  59 1606 固定资产清理 disposal of fixed assets lCg'K(|"  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing G^J|_!.a  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 9r% O  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture >[B[Q_})  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 09pnM|8A  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture "1_eZ`  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation SUxz &xH  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation \gy39xoW(  
  67 1701 无形资产 intangible assets `yJpDGh  
  68 1702 累计摊销 accumulated amortization ($&i\e31N  
  69 1703 无形资产减值准备 intangible assets reduction reserve 1I^[_ /_\y  
  70 1711 商誉 business reputation VqLqj$P  
  71 1801 长期待摊费用 long-term deferred expenses hkeOe  
  72 1811 递延所得税资产 deferred income tax assets <)+9PV<w  
  73 1901 待处理财产损溢 waiting assets profit and loss n%? bMDS  
  二、负债类 debt group %g}ri8  
  74 2001 短期借款 short-term loan g|8G!7O  
  81 2101 交易性金融负债 transaction financial liabilities WjtmV2b<7  
  83 2201 应付票据 notes payable Lh0Pvq0C  
  84 2202 应付账款 account payable Im i)YC  
  85 2205 预收账款 item received in advance '+^HeM^;  
  86 2211 应付职工薪酬 employee pay payable %{g<{\@4(;  
  87 2221 应交税费 tax payable Jj}+tQ f  
  88 2231 应付股利 dividend payable l[mXbQd  
  89 2232 应付利息 interest payable |]sh*<:?,  
  90 2241 其他应付款 other account payable lO>w|=<  
  97 2401 预提费用 withholding expenses /<)A!Nn+F  
  98 2411 预计负债 estimated liabilities V9f$zjpw  
  99 2501 递延收益 deferred income >p Y0f }  
  100 2601 长期借款 money borrowed for long term @13vn x  
  101 2602 长期债券 long-term bond 6hQ?MYX  
  106 2801 长期应付款 long-term account payable e*. l6H/B  
  107 2802 未确认融资费用 unacknowledged financial charges ^@e4m O  
  108 2811 专项应付款 special accounts payable 0q(}nv  
  109 2901 递延所得税负债 deferred income tax liabilities I|] ~f[xI  
  三、共同类 ,cD(s(6+  
  112 3101 衍生工具 derivative tool 3 4CqLPg8  
  113 3201 套期工具 arbitrage tool XhjH68S(  
  114 3202 被套期项目 arbitrage project tWy0% -  
  四、所有者权益类 )*ocX)AE  
  115 4001 实收资本 paid-up capital h-<2N)>!  
  116 4002 资本公积 contributed surplus 0@ []l{N  
  117 4101 盈余公积 earned surplus |u{NM1,  
  119 4103 本年利润 profit for the current year fF37P8Ir  
  120 4104 利润分配 allocation of profits  Svj%O(  
  121 4201 库存股 treasury stock Z}6   
  五、成本类 W3K?K-  
  122 5001 生产成本 production cost &OD)e@Tc  
  123 5101 制造费用 cost of production 1TeYA6 t  
  124 5201 劳务成本 service cost $lmGMlj F  
  125 5301 研发支出 research and development expenditures `+cc{k  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor CL oc  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor v:kTZB  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 1:5jUUL8  
  六、损益类 zI77#AUM  
  129 6001 主营业务收入 main business income Cc7PhoPK  
  130 6011 利息收入 金融共用​ interest income financial sharing WVlyR\.  
  135 6051 其他业务收入 other business income uQgv ;jsPz  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance F @ lJk|*_  
  137 6101 公允价值变动损益 sound value flexible loss and profit }DiMt4!ZC!  
  138 6111 投资收益 income on investment .jW+\mIX  
  142 6301 营业外收入 nonrevenue receipt <hazrKUn  
  143 6401 主营业务成本 main business cost A7,TM&  
  144 6402 其他业务支出 other business expense M:i;;)cq  
  145 6405 营业税金及附加 business tariff and annex udYk 6  
  146 6411 利息支出 金融共用 interest expense financial sharing /f2HZfj  
  155 6601 销售费用 marketing cost `) s]T.-  
  156 6602 管理费用 managing cost p\T.l <p  
  157 6603 财务费用 financial cost  >sk vg  
  158 6604 勘探费用 exploration expense v;4l*)$)  
  159 6701 资产减值损失 loss from asset devaluation C,$$bmS =  
  160 6711 营业外支出 nonoperating expense ea!_/Y  
  161 6801 所得税 income tax w4w[qxV>  
  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