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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  W^Wr  
  1 1001 库存现金 cash on hand lo5,E(7~h  
  2 1002 银行存款 bank deposit q{nNWvL  
  5 1015 其他货币资金 other monetary capital C5c@@ch :  
  9 1101 交易性金融资产 transaction monetary assets #"|</*% >  
  11 1121 应收票据 notes receivable M| :wC  
  12 1122 应收账款 Account receivable nn5tOV}QE  
  13 1123 预付账款 account prepaid }.>( [\ q  
  14 1131 应收股利 dividend receivable 1k EXTs=,  
  15 1132 应收利息 accrued interest receivable 4$oNh)+/h  
  21 1231 其他应收款 accounts receivable-others |7LhE+E  
  22 1241 坏账准备 had debts reserve |#^wYZO1U  
  28 1401 材料采购 procurement of materials m0DD|7}+  
  29 1402 在途物资 materials in transit b3N1SC:Wn  
  30 1403 原材料 raw materials kI<;rP1S |  
  32 1406 库存商品 commodity stocks 2v\,sHw+-  
  33 1407 发出商品 goods in transit G~5EAeG  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles rVB,[4N  
  42 1461 存货跌价准备 reserve against stock price declining 9~/k25P  
  43 1501 待摊费用 fees to be apportioned |3<tDq@+  
  45 1521 持有至到期投资 hold investment due *](maF~%C  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve {OtD+%  
  47 1523 可供出售金融资产 financial assets available for sale >4 4A  
  48 1524 长期股权投资 long-term stock ownership investment CoO..  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve A)/8j2  
  50 1526 投资性房地产 investment real eastate XHKiz2Pc1  
  51 1531 长期应收款 long-term account receivable K%h9'}pq>1  
  52 1541 未实现融资收益 unrealized financing income FrT. <3  
  54 1601 固定资产 permanent assets ek\8u` GC  
  55 1602 累计折旧 accumulated depreciation 3M\~#>  
  56 1603 固定资产减值准备permanent assets reduction reserve Aru=f~!  
  57 1604 在建工程 construction in process C,r[H5G#  
  58 1605 工程物资 engineer material 7)SG#|v[$  
  59 1606 固定资产清理 disposal of fixed assets  ieo Naq  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ur7sf$  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing HqC 1Dkw  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 5#|D1A  
  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 gT8Q:8f:  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ldk (zAB.  
  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 cetHpU ,  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation H2[VZ&Pg  
  67 1701 无形资产 intangible assets Se~< Vpo  
  68 1702 累计摊销 accumulated amortization @{/GdB,}  
  69 1703 无形资产减值准备 intangible assets reduction reserve mqe83 k%  
  70 1711 商誉 business reputation %:Mi6 sR|  
  71 1801 长期待摊费用 long-term deferred expenses eYNu78u   
  72 1811 递延所得税资产 deferred income tax assets a4{~.Mp  
  73 1901 待处理财产损溢 waiting assets profit and loss n@%Q 2_  
  二、负债类 debt group w(Jf;[o  
  74 2001 短期借款 short-term loan 0i/!by {@  
  81 2101 交易性金融负债 transaction financial liabilities ,'!x 9 `  
  83 2201 应付票据 notes payable m-T@Og  
  84 2202 应付账款 account payable 3<F\ 5|  
  85 2205 预收账款 item received in advance 0#Ivo<V  
  86 2211 应付职工薪酬 employee pay payable ]rC2jB\,M  
  87 2221 应交税费 tax payable =c/jS  
  88 2231 应付股利 dividend payable C.]\4e  
  89 2232 应付利息 interest payable J34/rL/s  
  90 2241 其他应付款 other account payable D/U=zDpiB  
  97 2401 预提费用 withholding expenses 8`g@ )]Iy  
  98 2411 预计负债 estimated liabilities _UP =zW  
  99 2501 递延收益 deferred income Bk)E]Fk|  
  100 2601 长期借款 money borrowed for long term =f~8"j  
  101 2602 长期债券 long-term bond yBKEw(1  
  106 2801 长期应付款 long-term account payable lB)%s~P:s  
  107 2802 未确认融资费用 unacknowledged financial charges =bKz$ _W  
  108 2811 专项应付款 special accounts payable pzr\<U`  
  109 2901 递延所得税负债 deferred income tax liabilities 0c}pg:XT  
  三、共同类 n1XJ uc~  
  112 3101 衍生工具 derivative tool #Sg< 9xsW  
  113 3201 套期工具 arbitrage tool 9f=L '{  
  114 3202 被套期项目 arbitrage project }^Ymg7wA  
  四、所有者权益类 mM#[XKOC<  
  115 4001 实收资本 paid-up capital W0-KFo.'  
  116 4002 资本公积 contributed surplus 2eC`^  
  117 4101 盈余公积 earned surplus IN^dJ^1+  
  119 4103 本年利润 profit for the current year Q H>e_  
  120 4104 利润分配 allocation of profits U~CG(9  
  121 4201 库存股 treasury stock ;bYS#Bid{V  
  五、成本类 n3z]&J5fr  
  122 5001 生产成本 production cost ) t#>fnN  
  123 5101 制造费用 cost of production pZxuV(QP`  
  124 5201 劳务成本 service cost p[LPi5  
  125 5301 研发支出 research and development expenditures ^WF/gup\hS  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Z:(Zy  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Qxb%P<`u  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor hnYL<<AA  
  六、损益类 |7# S0Ca@  
  129 6001 主营业务收入 main business income q9 S V<qg  
  130 6011 利息收入 金融共用​ interest income financial sharing rbt/b0ET  
  135 6051 其他业务收入 other business income 6lAHB*`  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance QJ4=*tX)  
  137 6101 公允价值变动损益 sound value flexible loss and profit ITssBB9  
  138 6111 投资收益 income on investment 2%Mgg,/~  
  142 6301 营业外收入 nonrevenue receipt [ !<  
  143 6401 主营业务成本 main business cost zNo>V8B(  
  144 6402 其他业务支出 other business expense fW3 awR{  
  145 6405 营业税金及附加 business tariff and annex Ss~yy0  
  146 6411 利息支出 金融共用 interest expense financial sharing ` W} Bc  
  155 6601 销售费用 marketing cost dje}C bZ  
  156 6602 管理费用 managing cost Pd8zdzf{  
  157 6603 财务费用 financial cost dbsD\\,2%N  
  158 6604 勘探费用 exploration expense huat,zLS  
  159 6701 资产减值损失 loss from asset devaluation WU +OS(  
  160 6711 营业外支出 nonoperating expense aj`_* T"A  
  161 6801 所得税 income tax o4t6NDa  
  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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