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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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离线小飞兔
 

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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 3U.?Jbm-8  
  1 1001 库存现金 cash on hand .}xF2'~E/  
  2 1002 银行存款 bank deposit }DCR(p rD  
  5 1015 其他货币资金 other monetary capital JDa=+\_  
  9 1101 交易性金融资产 transaction monetary assets { \r1A  
  11 1121 应收票据 notes receivable QTy xx  
  12 1122 应收账款 Account receivable }]fJ[KbDp  
  13 1123 预付账款 account prepaid ])v,zp"u  
  14 1131 应收股利 dividend receivable 4>JDo,AWy  
  15 1132 应收利息 accrued interest receivable <Z0N)0|  
  21 1231 其他应收款 accounts receivable-others >Rnj6A|Q  
  22 1241 坏账准备 had debts reserve D'nO  
  28 1401 材料采购 procurement of materials E0SP  
  29 1402 在途物资 materials in transit :!fP~(R'm  
  30 1403 原材料 raw materials K3CTxU(  
  32 1406 库存商品 commodity stocks 7 Ud  
  33 1407 发出商品 goods in transit 1cA4-,YO>  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles sKIpL(_I$  
  42 1461 存货跌价准备 reserve against stock price declining ?;q  
  43 1501 待摊费用 fees to be apportioned $ts%SDM  
  45 1521 持有至到期投资 hold investment due /4Df 'd  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ^GS,4[)H  
  47 1523 可供出售金融资产 financial assets available for sale W7sx/O9  
  48 1524 长期股权投资 long-term stock ownership investment *E"OQsIl  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 31FQ=(K  
  50 1526 投资性房地产 investment real eastate Pc{0Js5VzE  
  51 1531 长期应收款 long-term account receivable |afzW=8'  
  52 1541 未实现融资收益 unrealized financing income Eps2  
  54 1601 固定资产 permanent assets JQ[~N-  
  55 1602 累计折旧 accumulated depreciation r )pg9}+  
  56 1603 固定资产减值准备permanent assets reduction reserve S8zc1!  
  57 1604 在建工程 construction in process vWGjc2_  
  58 1605 工程物资 engineer material kS\A_"bc  
  59 1606 固定资产清理 disposal of fixed assets 7aV(tMzd  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Msk^H7  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing FHoY=fCI  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture #]vy`rv  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture _&]B  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture yv2&K=rZp  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation =}8:zO 2'{  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation  C0Oe$& _  
  67 1701 无形资产 intangible assets qh40nqS;9  
  68 1702 累计摊销 accumulated amortization O<H5W|cM  
  69 1703 无形资产减值准备 intangible assets reduction reserve 88]UA  
  70 1711 商誉 business reputation ~EV7E F  
  71 1801 长期待摊费用 long-term deferred expenses -0tHc=\u(  
  72 1811 递延所得税资产 deferred income tax assets DbL=2  
  73 1901 待处理财产损溢 waiting assets profit and loss s={jwI50  
  二、负债类 debt group nc0!ag  
  74 2001 短期借款 short-term loan DGQGV[9%4C  
  81 2101 交易性金融负债 transaction financial liabilities cyQ&w>'  
  83 2201 应付票据 notes payable Vk#wJ-  
  84 2202 应付账款 account payable K]<49`MX  
  85 2205 预收账款 item received in advance [ q<Vm-  
  86 2211 应付职工薪酬 employee pay payable N'!:  
  87 2221 应交税费 tax payable App9um3:  
  88 2231 应付股利 dividend payable &B;M.sz~C4  
  89 2232 应付利息 interest payable O< \i{4}}  
  90 2241 其他应付款 other account payable :*/'W5iM  
  97 2401 预提费用 withholding expenses "IvFkS=*Q  
  98 2411 预计负债 estimated liabilities ]csfK${  
  99 2501 递延收益 deferred income  4dd]Ju  
  100 2601 长期借款 money borrowed for long term )-RI  
  101 2602 长期债券 long-term bond WZ3GI l  
  106 2801 长期应付款 long-term account payable {cYS0%Go  
  107 2802 未确认融资费用 unacknowledged financial charges aj$#8l |zu  
  108 2811 专项应付款 special accounts payable 'JjW5  
  109 2901 递延所得税负债 deferred income tax liabilities GJ3@".+6  
  三、共同类 1&wI*4  
  112 3101 衍生工具 derivative tool 7FTf8  
  113 3201 套期工具 arbitrage tool u=U. +\f5  
  114 3202 被套期项目 arbitrage project o-m9}pV  
  四、所有者权益类 }kCaTI?@#  
  115 4001 实收资本 paid-up capital `u *:wJsv  
  116 4002 资本公积 contributed surplus l-} );zH74  
  117 4101 盈余公积 earned surplus 7a0kat '\  
  119 4103 本年利润 profit for the current year c(R= f +  
  120 4104 利润分配 allocation of profits ?FRuuAS  
  121 4201 库存股 treasury stock {cW%i:  
  五、成本类 ??7c9l5,  
  122 5001 生产成本 production cost XITh_S4fs=  
  123 5101 制造费用 cost of production 9(CY"Tc3  
  124 5201 劳务成本 service cost Ha} TdQ%  
  125 5301 研发支出 research and development expenditures ,f]GOH  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor {zri6P+s  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor : }q~<  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor z|^+uL  
  六、损益类 j\uh]8N3<  
  129 6001 主营业务收入 main business income s aj%[Gsy  
  130 6011 利息收入 金融共用​ interest income financial sharing #ox &=MY  
  135 6051 其他业务收入 other business income ?q %&"  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance EV$$wrohQ`  
  137 6101 公允价值变动损益 sound value flexible loss and profit A0@E^bG  
  138 6111 投资收益 income on investment k,kr7'Q  
  142 6301 营业外收入 nonrevenue receipt l, [c R?v  
  143 6401 主营业务成本 main business cost [PI!.9H  
  144 6402 其他业务支出 other business expense +'@j~\>^yJ  
  145 6405 营业税金及附加 business tariff and annex k-zkb2  
  146 6411 利息支出 金融共用 interest expense financial sharing YIc|0[ ]*|  
  155 6601 销售费用 marketing cost RXbhuI  
  156 6602 管理费用 managing cost eL`}j9  
  157 6603 财务费用 financial cost s[}4Q|s%  
  158 6604 勘探费用 exploration expense bh~"LQS1  
  159 6701 资产减值损失 loss from asset devaluation l0&Y", vy  
  160 6711 营业外支出 nonoperating expense z87_/(nu  
  161 6801 所得税 income tax Wt, t5  
  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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