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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
ANvRi+ _  
  一、资产类 qL5{f(U4<  
  1 1001 库存现金 cash on hand Tq NadHQ  
  2 1002 银行存款 bank deposit 0_k '.5l%  
  5 1015 其他货币资金 other monetary capital =PUt&`1.a  
  9 1101 交易性金融资产 transaction monetary assets ay1YOfa*  
  11 1121 应收票据 notes receivable ZPc @Zr`z  
  12 1122 应收账款 Account receivable  XEC(P  
  13 1123 预付账款 account prepaid ;`l'2 z@N  
  14 1131 应收股利 dividend receivable N+zKr/  
  15 1132 应收利息 accrued interest receivable ,\X@~ j  
  21 1231 其他应收款 accounts receivable-others 3VI4X  
  22 1241 坏账准备 had debts reserve :}r.  
  28 1401 材料采购 procurement of materials Z?pnj8h -&  
  29 1402 在途物资 materials in transit 7~&/_ 3  
  30 1403 原材料 raw materials ;GVV~.7/  
  32 1406 库存商品 commodity stocks D6CS8 ~"  
  33 1407 发出商品 goods in transit p>vn7;s2#  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 1mfs 4  
  42 1461 存货跌价准备 reserve against stock price declining o8zy^zN$6  
  43 1501 待摊费用 fees to be apportioned j>]nK~[ka  
  45 1521 持有至到期投资 hold investment due ]V-W~r=  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve p`nPhk,:b  
  47 1523 可供出售金融资产 financial assets available for sale S5KEXnjm  
  48 1524 长期股权投资 long-term stock ownership investment n"+[ :w4  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve kxp) ;  
  50 1526 投资性房地产 investment real eastate OS4q5;1#  
  51 1531 长期应收款 long-term account receivable z?[r  
  52 1541 未实现融资收益 unrealized financing income |X,|QC*7?  
  54 1601 固定资产 permanent assets ZeUvyIG  
  55 1602 累计折旧 accumulated depreciation ET_W-  
  56 1603 固定资产减值准备permanent assets reduction reserve WJNl5^  
  57 1604 在建工程 construction in process  DVah  
  58 1605 工程物资 engineer material d}LRl"_n  
  59 1606 固定资产清理 disposal of fixed assets so)"4 SEu  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing \ {qI4=  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing u\LiSGePN  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture uum;q-"  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture CqHK%M  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture pAb.c  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation SfJA(v@E  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation zrR`ecC(b  
  67 1701 无形资产 intangible assets #Y0-BYa^  
  68 1702 累计摊销 accumulated amortization w j[\B*$?  
  69 1703 无形资产减值准备 intangible assets reduction reserve "VkTY|a  
  70 1711 商誉 business reputation KBXK0zWh7  
  71 1801 长期待摊费用 long-term deferred expenses TT50(_8  
  72 1811 递延所得税资产 deferred income tax assets . Q@S #d  
  73 1901 待处理财产损溢 waiting assets profit and loss {88gW\GL  
  二、负债类 debt group qb5#_1qz+^  
  74 2001 短期借款 short-term loan 1BAgtd$3  
  81 2101 交易性金融负债 transaction financial liabilities +E1I");  
  83 2201 应付票据 notes payable &FH2fMLQ  
  84 2202 应付账款 account payable )x}l3\s  
  85 2205 预收账款 item received in advance }Ow>dV?  
  86 2211 应付职工薪酬 employee pay payable 6'kS_Zu{<  
  87 2221 应交税费 tax payable K`/`|1  
  88 2231 应付股利 dividend payable ~/8M 3k/  
  89 2232 应付利息 interest payable rgSOS-ox  
  90 2241 其他应付款 other account payable 7SlsnhpW  
  97 2401 预提费用 withholding expenses d0aCY  
  98 2411 预计负债 estimated liabilities #VB')^d<U  
  99 2501 递延收益 deferred income '" X_B0k  
  100 2601 长期借款 money borrowed for long term ndjx|s)E  
  101 2602 长期债券 long-term bond QCH}-q)  
  106 2801 长期应付款 long-term account payable R+nMy=I%8  
  107 2802 未确认融资费用 unacknowledged financial charges neXeAU  
  108 2811 专项应付款 special accounts payable UA4J>1 i  
  109 2901 递延所得税负债 deferred income tax liabilities JC}f-%H?K  
  三、共同类 ^qg?6S4  
  112 3101 衍生工具 derivative tool ;w6>"O$a  
  113 3201 套期工具 arbitrage tool 7_.11$E=H  
  114 3202 被套期项目 arbitrage project RlqQ  
  四、所有者权益类 Di@GY!  
  115 4001 实收资本 paid-up capital 1G0fp:\w  
  116 4002 资本公积 contributed surplus uKz,SqX  
  117 4101 盈余公积 earned surplus Nru7(ag1~  
  119 4103 本年利润 profit for the current year B|C/ Rk6?  
  120 4104 利润分配 allocation of profits ~6pr0uyO`  
  121 4201 库存股 treasury stock %&->%U|'  
  五、成本类 aM@z^<Ub  
  122 5001 生产成本 production cost -29gL_ dk.  
  123 5101 制造费用 cost of production {&P FXJ  
  124 5201 劳务成本 service cost Rx*BwZ  
  125 5301 研发支出 research and development expenditures 26dUA~|KJ  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor coo UE<a  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor s0*0 'f  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor EyI}{6~F  
  六、损益类 P7 ]z  
  129 6001 主营业务收入 main business income '8 fk+>M  
  130 6011 利息收入 金融共用​ interest income financial sharing $xOI 1|d   
  135 6051 其他业务收入 other business income kdxz!  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance  ],ZzI  
  137 6101 公允价值变动损益 sound value flexible loss and profit A%Xt|=^_  
  138 6111 投资收益 income on investment ?E9DXg  
  142 6301 营业外收入 nonrevenue receipt RrhT'':[  
  143 6401 主营业务成本 main business cost :LWn<,4F&  
  144 6402 其他业务支出 other business expense E]J:~H'E r  
  145 6405 营业税金及附加 business tariff and annex yMZHUd  
  146 6411 利息支出 金融共用 interest expense financial sharing PN$X N<  
  155 6601 销售费用 marketing cost Cv>o.Bp|  
  156 6602 管理费用 managing cost ;Og&FFs'  
  157 6603 财务费用 financial cost G/d4f?RU  
  158 6604 勘探费用 exploration expense W(25TbQ  
  159 6701 资产减值损失 loss from asset devaluation ^pS+/ZSi^  
  160 6711 营业外支出 nonoperating expense xy8#2  
  161 6801 所得税 income tax &f>eQ S=(  
  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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