论坛风格切换切换到宽版
  • 3506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
|J+(:{ }~  
  一、资产类 e'*`.^  
  1 1001 库存现金 cash on hand 'mH) d  
  2 1002 银行存款 bank deposit "V>R9dO{"!  
  5 1015 其他货币资金 other monetary capital :l2g#* c  
  9 1101 交易性金融资产 transaction monetary assets "p/j; 6H  
  11 1121 应收票据 notes receivable 2$14q$eb  
  12 1122 应收账款 Account receivable Mn$]I) $  
  13 1123 预付账款 account prepaid 'WI^nZM  
  14 1131 应收股利 dividend receivable 3I!?e!y3(  
  15 1132 应收利息 accrued interest receivable %.<H=!$  
  21 1231 其他应收款 accounts receivable-others pG34Qw  
  22 1241 坏账准备 had debts reserve I=7Y]w=  
  28 1401 材料采购 procurement of materials }w/; ){gu  
  29 1402 在途物资 materials in transit s0*0 'f  
  30 1403 原材料 raw materials EyI}{6~F  
  32 1406 库存商品 commodity stocks P7 ]z  
  33 1407 发出商品 goods in transit oT{@_U{*J  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles $xOI 1|d   
  42 1461 存货跌价准备 reserve against stock price declining kdxz!  
  43 1501 待摊费用 fees to be apportioned nI/kw%<  
  45 1521 持有至到期投资 hold investment due A%Xt|=^_  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ?E9DXg  
  47 1523 可供出售金融资产 financial assets available for sale RrhT'':[  
  48 1524 长期股权投资 long-term stock ownership investment :LWn<,4F&  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve E]J:~H'E r  
  50 1526 投资性房地产 investment real eastate yMZHUd  
  51 1531 长期应收款 long-term account receivable %*o8L6 Hn  
  52 1541 未实现融资收益 unrealized financing income Cv>o.Bp|  
  54 1601 固定资产 permanent assets 0x11 vr!  
  55 1602 累计折旧 accumulated depreciation 7_wJpTz  
  56 1603 固定资产减值准备permanent assets reduction reserve 65oWD-  
  57 1604 在建工程 construction in process v}sY|p"  
  58 1605 工程物资 engineer material l{:a1^[>y  
  59 1606 固定资产清理 disposal of fixed assets K. %U  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing =?])['VaA  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing d'*]ns  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture lJzl6&  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture Aj9Ji"18za  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ~"lJ'&J}  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation R*zO dxY  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation `^(jm  
  67 1701 无形资产 intangible assets \ A% eG&  
  68 1702 累计摊销 accumulated amortization ckjrk  
  69 1703 无形资产减值准备 intangible assets reduction reserve 7l."b$U4yv  
  70 1711 商誉 business reputation z305{B:Y  
  71 1801 长期待摊费用 long-term deferred expenses Uw/l>\  
  72 1811 递延所得税资产 deferred income tax assets tu>{  
  73 1901 待处理财产损溢 waiting assets profit and loss `p0ypi3hn  
  二、负债类 debt group Kzb`$CGK  
  74 2001 短期借款 short-term loan Sf/q2/r?6[  
  81 2101 交易性金融负债 transaction financial liabilities 0@5E|<A  
  83 2201 应付票据 notes payable LhzMAW<L4  
  84 2202 应付账款 account payable %d m-?`  
  85 2205 预收账款 item received in advance 'r} zY-FM`  
  86 2211 应付职工薪酬 employee pay payable D6~+Y~R  
  87 2221 应交税费 tax payable ~P-*}q2J  
  88 2231 应付股利 dividend payable C#i UP|7hh  
  89 2232 应付利息 interest payable IN7<@OS7  
  90 2241 其他应付款 other account payable 9p@C4oen  
  97 2401 预提费用 withholding expenses V8-h%|$p3W  
  98 2411 预计负债 estimated liabilities .> Z,uT^A  
  99 2501 递延收益 deferred income mxFn7.|r~  
  100 2601 长期借款 money borrowed for long term w %c  
  101 2602 长期债券 long-term bond U@Tj  B  
  106 2801 长期应付款 long-term account payable -6=<#9R  
  107 2802 未确认融资费用 unacknowledged financial charges 9 L?;FY)_  
  108 2811 专项应付款 special accounts payable 7OVbP%n)d2  
  109 2901 递延所得税负债 deferred income tax liabilities h?UVDzI!O  
  三、共同类 k$Rnj`*^  
  112 3101 衍生工具 derivative tool yg;_.4TpIO  
  113 3201 套期工具 arbitrage tool ,>LRa  
  114 3202 被套期项目 arbitrage project 8[bkHf I  
  四、所有者权益类 g): ]'  
  115 4001 实收资本 paid-up capital Zt@Z=r:&  
  116 4002 资本公积 contributed surplus 0 nW F  
  117 4101 盈余公积 earned surplus ,Vd7V}t  
  119 4103 本年利润 profit for the current year n&-496H  
  120 4104 利润分配 allocation of profits ,xths3.K  
  121 4201 库存股 treasury stock 1;| LI?  
  五、成本类 "DSPPE&[c  
  122 5001 生产成本 production cost wk\L*\@Y}  
  123 5101 制造费用 cost of production {SG>'KXZ  
  124 5201 劳务成本 service cost {hqAnZ@]vr  
  125 5301 研发支出 research and development expenditures V+Xl9v4O  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor DFe;4BdC  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor $ v} <'  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor fP%Fyg^k  
  六、损益类 :DkAQ-<~  
  129 6001 主营业务收入 main business income qJ8-9^E,L  
  130 6011 利息收入 金融共用​ interest income financial sharing V*65b(q)  
  135 6051 其他业务收入 other business income UP2.]B!d  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance #Ogt(5Sd  
  137 6101 公允价值变动损益 sound value flexible loss and profit FfMnul  
  138 6111 投资收益 income on investment zW4 O4b$T  
  142 6301 营业外收入 nonrevenue receipt  oYX{R  
  143 6401 主营业务成本 main business cost aW{L7N%  
  144 6402 其他业务支出 other business expense b>cafu  
  145 6405 营业税金及附加 business tariff and annex ilEi")b=  
  146 6411 利息支出 金融共用 interest expense financial sharing &1)xoZ' \  
  155 6601 销售费用 marketing cost d*;$AYI#R  
  156 6602 管理费用 managing cost Rt= X% [YL  
  157 6603 财务费用 financial cost CJNG) p  
  158 6604 勘探费用 exploration expense cfoYnM  
  159 6701 资产减值损失 loss from asset devaluation }++5_Z_  
  160 6711 营业外支出 nonoperating expense [{F%LRCo-  
  161 6801 所得税 income tax (;6s)z  
  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