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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-|C K&1  
  1 1001 库存现金 cash on hand M[O22wFs  
  2 1002 银行存款 bank deposit toPFkc6`  
  5 1015 其他货币资金 other monetary capital 2^Im~p~ByE  
  9 1101 交易性金融资产 transaction monetary assets 4Y3@^8h&=  
  11 1121 应收票据 notes receivable 'WmjQsf  
  12 1122 应收账款 Account receivable 9ei'oZ  
  13 1123 预付账款 account prepaid h`O$L_Z  
  14 1131 应收股利 dividend receivable )=#Js<&3:  
  15 1132 应收利息 accrued interest receivable a=y%+E'a '  
  21 1231 其他应收款 accounts receivable-others j r .{M  
  22 1241 坏账准备 had debts reserve ''q;yKpaz  
  28 1401 材料采购 procurement of materials 3_boEYl0  
  29 1402 在途物资 materials in transit qB K68B)  
  30 1403 原材料 raw materials "SQyy  
  32 1406 库存商品 commodity stocks R)$]r>YZF  
  33 1407 发出商品 goods in transit \r{wNqyv  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles :(/1,]bF  
  42 1461 存货跌价准备 reserve against stock price declining e]; IQ |  
  43 1501 待摊费用 fees to be apportioned e&8Meiv+d  
  45 1521 持有至到期投资 hold investment due G.@K#a9  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve BdU .;_K  
  47 1523 可供出售金融资产 financial assets available for sale L7GNcV]c  
  48 1524 长期股权投资 long-term stock ownership investment 0LzS #J+  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve DoO ;VF  
  50 1526 投资性房地产 investment real eastate zPHx\z"  
  51 1531 长期应收款 long-term account receivable {c]dz7'?  
  52 1541 未实现融资收益 unrealized financing income ,\3Cq2h  
  54 1601 固定资产 permanent assets F g):>];<9  
  55 1602 累计折旧 accumulated depreciation hv>Xr=RE  
  56 1603 固定资产减值准备permanent assets reduction reserve FqnD"]A  
  57 1604 在建工程 construction in process b5jD /X4  
  58 1605 工程物资 engineer material 9fTl6?x  
  59 1606 固定资产清理 disposal of fixed assets d!Y%7LmSE@  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing =s'H o  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 3xP<J)S0  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture %yKcp5_  
  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 %z[=T@  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture \SwqBw  
  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 z52F-<  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation &6Lh>n(  
  67 1701 无形资产 intangible assets ]{{%d4  
  68 1702 累计摊销 accumulated amortization x#5[i;-c  
  69 1703 无形资产减值准备 intangible assets reduction reserve /4+zT?f  
  70 1711 商誉 business reputation /FW$)w2{j  
  71 1801 长期待摊费用 long-term deferred expenses i Pl/I  
  72 1811 递延所得税资产 deferred income tax assets rP"Y .;s  
  73 1901 待处理财产损溢 waiting assets profit and loss }z\t}lven  
  二、负债类 debt group =c#mR" 1  
  74 2001 短期借款 short-term loan =)i^E9  
  81 2101 交易性金融负债 transaction financial liabilities %a0q|)Nrj  
  83 2201 应付票据 notes payable 6MU;9|&  
  84 2202 应付账款 account payable +9t{ovF?L  
  85 2205 预收账款 item received in advance .),9a ,  
  86 2211 应付职工薪酬 employee pay payable 'h~IbP  
  87 2221 应交税费 tax payable ~=HPqe8  
  88 2231 应付股利 dividend payable 4 8 J{Y3F  
  89 2232 应付利息 interest payable {IBbN05 ;  
  90 2241 其他应付款 other account payable VB8eGMo  
  97 2401 预提费用 withholding expenses .9g :-hv  
  98 2411 预计负债 estimated liabilities @{3_7  
  99 2501 递延收益 deferred income g%m-*v*  
  100 2601 长期借款 money borrowed for long term e,#5I(E  
  101 2602 长期债券 long-term bond `2V{]F  
  106 2801 长期应付款 long-term account payable D(TfW   
  107 2802 未确认融资费用 unacknowledged financial charges 0N4ZV}s,d  
  108 2811 专项应付款 special accounts payable lq`7$7-4  
  109 2901 递延所得税负债 deferred income tax liabilities )ytP$,r![S  
  三、共同类 ,1<6=vL  
  112 3101 衍生工具 derivative tool 9T`YHA'g  
  113 3201 套期工具 arbitrage tool 3qNuv];2  
  114 3202 被套期项目 arbitrage project #%OS=.V  
  四、所有者权益类 e9S*^2;  
  115 4001 实收资本 paid-up capital U%VFr#  
  116 4002 资本公积 contributed surplus [6.<#_~{  
  117 4101 盈余公积 earned surplus ) 54cG  
  119 4103 本年利润 profit for the current year +[S<"}ls7  
  120 4104 利润分配 allocation of profits K@osD7-  
  121 4201 库存股 treasury stock `\3RFr  
  五、成本类 c1*^ \   
  122 5001 生产成本 production cost hA&m G33  
  123 5101 制造费用 cost of production juM~X5b  
  124 5201 劳务成本 service cost ?h#F& y  
  125 5301 研发支出 research and development expenditures m #6p= E  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Xfg?\j/  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor L/bvM?B^  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor [fkt3fS  
  六、损益类 f!GFRMM1  
  129 6001 主营业务收入 main business income 2#UVpgX?  
  130 6011 利息收入 金融共用​ interest income financial sharing SST@   
  135 6051 其他业务收入 other business income ?&U~X)Q  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance %JA^b5''  
  137 6101 公允价值变动损益 sound value flexible loss and profit we*E}U4  
  138 6111 投资收益 income on investment lq  Av  
  142 6301 营业外收入 nonrevenue receipt H6 $pA^  
  143 6401 主营业务成本 main business cost r>"l:GZ  
  144 6402 其他业务支出 other business expense "Nq5FcS9  
  145 6405 营业税金及附加 business tariff and annex G(hnrRxn  
  146 6411 利息支出 金融共用 interest expense financial sharing 4}YHg&@\d%  
  155 6601 销售费用 marketing cost 5g9K|-  
  156 6602 管理费用 managing cost iy_3#x5>  
  157 6603 财务费用 financial cost a][T b0Ox  
  158 6604 勘探费用 exploration expense $O\]cQD`u  
  159 6701 资产减值损失 loss from asset devaluation ~"R;p}5 "  
  160 6711 营业外支出 nonoperating expense Zjc  0R   
  161 6801 所得税 income tax y,<\d/YY@  
  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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