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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 ;  bDFrG  
  1 1001 库存现金 cash on hand oAp I/o  
  2 1002 银行存款 bank deposit l+ <x  
  5 1015 其他货币资金 other monetary capital L jxn}):[  
  9 1101 交易性金融资产 transaction monetary assets dUJNr_  
  11 1121 应收票据 notes receivable k07) g:_  
  12 1122 应收账款 Account receivable 63- YWhs;  
  13 1123 预付账款 account prepaid @.iOFY  
  14 1131 应收股利 dividend receivable ]QU52R@M  
  15 1132 应收利息 accrued interest receivable G8?<(.pi@  
  21 1231 其他应收款 accounts receivable-others zR3Z(^]v  
  22 1241 坏账准备 had debts reserve O"9f^y*  
  28 1401 材料采购 procurement of materials 7+u%]D!  
  29 1402 在途物资 materials in transit QX~*aqS3s8  
  30 1403 原材料 raw materials +=@Z5eu  
  32 1406 库存商品 commodity stocks "Hjw  
  33 1407 发出商品 goods in transit Xl*-A|:j  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ;3sT>UB  
  42 1461 存货跌价准备 reserve against stock price declining F]?$Q'U  
  43 1501 待摊费用 fees to be apportioned "WYcw\@U  
  45 1521 持有至到期投资 hold investment due 0+:.9*g=k  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve FZmYv%J  
  47 1523 可供出售金融资产 financial assets available for sale uf)W? `e~  
  48 1524 长期股权投资 long-term stock ownership investment iVu+ct-iv  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve {nOK*7+ "  
  50 1526 投资性房地产 investment real eastate aLXA9?  
  51 1531 长期应收款 long-term account receivable cuk2\> Xl  
  52 1541 未实现融资收益 unrealized financing income Pjb9FCA'  
  54 1601 固定资产 permanent assets rb\Ohv\  
  55 1602 累计折旧 accumulated depreciation <CmsnX  
  56 1603 固定资产减值准备permanent assets reduction reserve 8h20*@wSN  
  57 1604 在建工程 construction in process _ zmx  
  58 1605 工程物资 engineer material O\KAvoQ%s  
  59 1606 固定资产清理 disposal of fixed assets '\*Rw]bR|  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 3Yj}ra}  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing c8"I]Qc7  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture \ bT]?.si  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture JcVq%~ {M  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture *u{.K:.I  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation }5tn  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation F5<{-{Ky  
  67 1701 无形资产 intangible assets V!U[N.&$  
  68 1702 累计摊销 accumulated amortization 4!}fCP ty  
  69 1703 无形资产减值准备 intangible assets reduction reserve 8:xQPd?3  
  70 1711 商誉 business reputation Gj_b GqF8}  
  71 1801 长期待摊费用 long-term deferred expenses Ju9v n44  
  72 1811 递延所得税资产 deferred income tax assets 8rpN2M 3h  
  73 1901 待处理财产损溢 waiting assets profit and loss 4COf H7Al9  
  二、负债类 debt group NJtB;  
  74 2001 短期借款 short-term loan 3MzY]J y(  
  81 2101 交易性金融负债 transaction financial liabilities 0\~Zg  
  83 2201 应付票据 notes payable +tN-X'u##  
  84 2202 应付账款 account payable !yI)3;$*  
  85 2205 预收账款 item received in advance GK d>AP_  
  86 2211 应付职工薪酬 employee pay payable `( a^=e5  
  87 2221 应交税费 tax payable e#OU {2X  
  88 2231 应付股利 dividend payable +Ae.>%}  
  89 2232 应付利息 interest payable v/haUPWF\  
  90 2241 其他应付款 other account payable 0?h .X= G  
  97 2401 预提费用 withholding expenses V7@xr M  
  98 2411 预计负债 estimated liabilities x/S%NySG  
  99 2501 递延收益 deferred income aBC[(}Pb]  
  100 2601 长期借款 money borrowed for long term ,`7GI*Vq  
  101 2602 长期债券 long-term bond q%vUEQLBp  
  106 2801 长期应付款 long-term account payable /(0d{  
  107 2802 未确认融资费用 unacknowledged financial charges y d$37G|n  
  108 2811 专项应付款 special accounts payable vxt^rBA  
  109 2901 递延所得税负债 deferred income tax liabilities |5/[0V-vy  
  三、共同类 )yK!qu  
  112 3101 衍生工具 derivative tool O9yQ9sl  
  113 3201 套期工具 arbitrage tool o<'gM]$  
  114 3202 被套期项目 arbitrage project UiEB?X]-l'  
  四、所有者权益类 XHg %X  
  115 4001 实收资本 paid-up capital TatyD**(  
  116 4002 资本公积 contributed surplus *j* WE\  
  117 4101 盈余公积 earned surplus C(P$,;6  
  119 4103 本年利润 profit for the current year ^ >p [b  
  120 4104 利润分配 allocation of profits h5gXYmk  
  121 4201 库存股 treasury stock T7Ac4LA  
  五、成本类 @6!JW(,]\  
  122 5001 生产成本 production cost gZUy0`E  
  123 5101 制造费用 cost of production 1m)/_y~1 k  
  124 5201 劳务成本 service cost M Sj0D2H  
  125 5301 研发支出 research and development expenditures {EUH#':  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor :qp"Ao{M  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor #50)DwD  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor }sU\6~  
  六、损益类 D+3Y.r 9  
  129 6001 主营业务收入 main business income f.$o|R=v  
  130 6011 利息收入 金融共用​ interest income financial sharing \d+HYLAJn  
  135 6051 其他业务收入 other business income F%d"gF0qu  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance \PONaRK|[z  
  137 6101 公允价值变动损益 sound value flexible loss and profit u3:Qt2^S  
  138 6111 投资收益 income on investment ftPw6  
  142 6301 营业外收入 nonrevenue receipt lRr-S%  
  143 6401 主营业务成本 main business cost ^-!HbbVv  
  144 6402 其他业务支出 other business expense jQ)>XOok  
  145 6405 营业税金及附加 business tariff and annex bZXNo  
  146 6411 利息支出 金融共用 interest expense financial sharing 2~DPq p[  
  155 6601 销售费用 marketing cost F udD  
  156 6602 管理费用 managing cost +CT$/k  
  157 6603 财务费用 financial cost 4g9b[y~U  
  158 6604 勘探费用 exploration expense sJ/e=1*  
  159 6701 资产减值损失 loss from asset devaluation eLny-.i ,7  
  160 6711 营业外支出 nonoperating expense R6XMBYK^  
  161 6801 所得税 income tax N0[I2'^.  
  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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