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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 G<$UcXg  
  1 1001 库存现金 cash on hand /mvuSNk  
  2 1002 银行存款 bank deposit @HR]b^2E  
  5 1015 其他货币资金 other monetary capital <V9L AWeS  
  9 1101 交易性金融资产 transaction monetary assets 0,,x|g$TpT  
  11 1121 应收票据 notes receivable s fazrz`h  
  12 1122 应收账款 Account receivable R5qC;_0cV  
  13 1123 预付账款 account prepaid ;/$zBr`'  
  14 1131 应收股利 dividend receivable P#6y  
  15 1132 应收利息 accrued interest receivable i9_ZK/*  
  21 1231 其他应收款 accounts receivable-others 'Exj|Y&  
  22 1241 坏账准备 had debts reserve fk9FR^u  
  28 1401 材料采购 procurement of materials [CJ&Yz Ji  
  29 1402 在途物资 materials in transit fH>]>2fS  
  30 1403 原材料 raw materials <kt,aMw[*  
  32 1406 库存商品 commodity stocks  &+u$96  
  33 1407 发出商品 goods in transit [|e7oNT(Q  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 1)vdM(y3j  
  42 1461 存货跌价准备 reserve against stock price declining R9~%ORI#;  
  43 1501 待摊费用 fees to be apportioned GKSfr8US4  
  45 1521 持有至到期投资 hold investment due EG2NE,,r  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve YcT!`B   
  47 1523 可供出售金融资产 financial assets available for sale rE EWCt  
  48 1524 长期股权投资 long-term stock ownership investment GAV|x]R  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 5nQ*%u\$Z  
  50 1526 投资性房地产 investment real eastate <T{PuS1<o  
  51 1531 长期应收款 long-term account receivable 3S ,D~L^  
  52 1541 未实现融资收益 unrealized financing income ggfL d r  
  54 1601 固定资产 permanent assets \_qiUvPf\  
  55 1602 累计折旧 accumulated depreciation 0 @~[SXR  
  56 1603 固定资产减值准备permanent assets reduction reserve u-=%gx"Di  
  57 1604 在建工程 construction in process R6*:Us0\FJ  
  58 1605 工程物资 engineer material y#o ,Vg*V  
  59 1606 固定资产清理 disposal of fixed assets L@XhgQ  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing j-ZKEA{:1  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Yu`b []W  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture nJNdq`y2  
  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 J[ du>1D  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture kT t;3Ia  
  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 W/OZ}ky}^  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 9U^jsb<St>  
  67 1701 无形资产 intangible assets  Q47Rriw  
  68 1702 累计摊销 accumulated amortization s  `U.h^V  
  69 1703 无形资产减值准备 intangible assets reduction reserve ?>LsIPa  
  70 1711 商誉 business reputation tgKmC I  
  71 1801 长期待摊费用 long-term deferred expenses 43^%f-J 5  
  72 1811 递延所得税资产 deferred income tax assets 5v<B B`XWp  
  73 1901 待处理财产损溢 waiting assets profit and loss Tn8Z2iC  
  二、负债类 debt group 0ZlF#PJA  
  74 2001 短期借款 short-term loan !inonR  
  81 2101 交易性金融负债 transaction financial liabilities 2' $ p(  
  83 2201 应付票据 notes payable 1$]4g/":o  
  84 2202 应付账款 account payable 4Bsx[~ u&  
  85 2205 预收账款 item received in advance HNu/b)-Rb  
  86 2211 应付职工薪酬 employee pay payable J*IC&jH:  
  87 2221 应交税费 tax payable ;Z\jX[H  
  88 2231 应付股利 dividend payable ]W -l1  
  89 2232 应付利息 interest payable Xkk m~sM6  
  90 2241 其他应付款 other account payable :''^a  
  97 2401 预提费用 withholding expenses S;[9 hI+  
  98 2411 预计负债 estimated liabilities n(\5Z&  
  99 2501 递延收益 deferred income E=+v1\t)]  
  100 2601 长期借款 money borrowed for long term 7g^=   
  101 2602 长期债券 long-term bond s~W:N .}*  
  106 2801 长期应付款 long-term account payable l_Mi'}j  
  107 2802 未确认融资费用 unacknowledged financial charges 21_>|EKp  
  108 2811 专项应付款 special accounts payable X`YAJG  
  109 2901 递延所得税负债 deferred income tax liabilities Ze[ezu  
  三、共同类 -$yNJ5F`  
  112 3101 衍生工具 derivative tool t:X\`.W  
  113 3201 套期工具 arbitrage tool t>:2F,0K9  
  114 3202 被套期项目 arbitrage project  df;-E  
  四、所有者权益类 R s_bM@  
  115 4001 实收资本 paid-up capital tQ=M=BPZ  
  116 4002 资本公积 contributed surplus OsAH!e  
  117 4101 盈余公积 earned surplus R] L|&{   
  119 4103 本年利润 profit for the current year W7r1!/ccj  
  120 4104 利润分配 allocation of profits #Y6'Q8g f  
  121 4201 库存股 treasury stock L?T%;VdG'>  
  五、成本类 xj~5/)XX|X  
  122 5001 生产成本 production cost yu"enA  
  123 5101 制造费用 cost of production u^&2T(xG i  
  124 5201 劳务成本 service cost {P ZN J 2~  
  125 5301 研发支出 research and development expenditures zBg>I=hiG  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor \ x\_I1|  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Op%}.9ed  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor |7KW'=O  
  六、损益类 \W Kly  
  129 6001 主营业务收入 main business income ]c% yib  
  130 6011 利息收入 金融共用​ interest income financial sharing T>,3V:X  
  135 6051 其他业务收入 other business income :\[W]  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ;dgxeP;mp  
  137 6101 公允价值变动损益 sound value flexible loss and profit :d\ne  
  138 6111 投资收益 income on investment jp?;8rS3  
  142 6301 营业外收入 nonrevenue receipt kW=g:m  
  143 6401 主营业务成本 main business cost *Y(v!x \L  
  144 6402 其他业务支出 other business expense +c$]Q-(  
  145 6405 营业税金及附加 business tariff and annex Q[+&n*  
  146 6411 利息支出 金融共用 interest expense financial sharing 0EiURVX  
  155 6601 销售费用 marketing cost w],+lN;  
  156 6602 管理费用 managing cost X+2aP'D  
  157 6603 财务费用 financial cost GZXBzZ}  
  158 6604 勘探费用 exploration expense n%GlO KC  
  159 6701 资产减值损失 loss from asset devaluation z=C'qF `  
  160 6711 营业外支出 nonoperating expense H=b54.J8&  
  161 6801 所得税 income tax |eH >55 b  
  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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