论坛风格切换切换到宽版
  • 1958阅读
  • 1回复

[知识整理]新会计准则会计科目表(中英文对照) [复制链接]

上一主题 下一主题
离线小飞兔
 

发帖
1200
学分
5702
经验
1394
精华
1
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-08-05
: D !/.0  
  一、资产类 0Yr-Q;O<f  
  1 1001 库存现金 cash on hand 7Fb! ;W#X  
  2 1002 银行存款 bank deposit Q[aBxy (  
  5 1015 其他货币资金 other monetary capital G?:5L0g  
  9 1101 交易性金融资产 transaction monetary assets xp\6,Jyh  
  11 1121 应收票据 notes receivable {Z~ze`N/  
  12 1122 应收账款 Account receivable A{DE7gp!  
  13 1123 预付账款 account prepaid =}F$r5]  
  14 1131 应收股利 dividend receivable RTL@WI  
  15 1132 应收利息 accrued interest receivable iTCY $)J  
  21 1231 其他应收款 accounts receivable-others C }:_&^DQ  
  22 1241 坏账准备 had debts reserve 9; aOUs:<  
  28 1401 材料采购 procurement of materials TLz>|gr  
  29 1402 在途物资 materials in transit <sjz_::V8R  
  30 1403 原材料 raw materials }. V!|R,  
  32 1406 库存商品 commodity stocks sB'~=1m^  
  33 1407 发出商品 goods in transit CraD   
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles @4]dv> Z  
  42 1461 存货跌价准备 reserve against stock price declining /86PqKU(P  
  43 1501 待摊费用 fees to be apportioned jF{\=&fU  
  45 1521 持有至到期投资 hold investment due 5d)\Z0s  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 0qN+W&H  
  47 1523 可供出售金融资产 financial assets available for sale #[~f 6s9D  
  48 1524 长期股权投资 long-term stock ownership investment zZPXI&,  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve xK_0@6  
  50 1526 投资性房地产 investment real eastate !XF:.|  
  51 1531 长期应收款 long-term account receivable v%E!   
  52 1541 未实现融资收益 unrealized financing income QY1|:(  
  54 1601 固定资产 permanent assets X@:@1+U  
  55 1602 累计折旧 accumulated depreciation LJ*W&y(2>Q  
  56 1603 固定资产减值准备permanent assets reduction reserve r}#,@<  
  57 1604 在建工程 construction in process j[:Iu#VR  
  58 1605 工程物资 engineer material G"*ch$:  
  59 1606 固定资产清理 disposal of fixed assets )zo:Bo .<  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing y,$zSPJCi  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 5VE9DTE  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture nh/%0=S  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture Sfffm$H  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture H+VjY MvK  
  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 bN>|4hS  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation zj#8@gbh+  
  67 1701 无形资产 intangible assets ;0O>$|kg  
  68 1702 累计摊销 accumulated amortization  <+p{U(  
  69 1703 无形资产减值准备 intangible assets reduction reserve a]?o"{{+  
  70 1711 商誉 business reputation ;:w0%>X^  
  71 1801 长期待摊费用 long-term deferred expenses 0JV|wd8j  
  72 1811 递延所得税资产 deferred income tax assets 7)l+h Z  
  73 1901 待处理财产损溢 waiting assets profit and loss 2zbV9Bhq  
  二、负债类 debt group x I(X+d``  
  74 2001 短期借款 short-term loan W JG8E7  
  81 2101 交易性金融负债 transaction financial liabilities $`|\aXd[C*  
  83 2201 应付票据 notes payable * o#P)H  
  84 2202 应付账款 account payable 9S<at MB  
  85 2205 预收账款 item received in advance B3@\Ua)  
  86 2211 应付职工薪酬 employee pay payable ?w>-ya  
  87 2221 应交税费 tax payable ^ZDpG2(zk  
  88 2231 应付股利 dividend payable M}N[> ,2'  
  89 2232 应付利息 interest payable !sh>`AF  
  90 2241 其他应付款 other account payable !mu1e=bY>  
  97 2401 预提费用 withholding expenses =(p]L  
  98 2411 预计负债 estimated liabilities )L$)qfQ~x  
  99 2501 递延收益 deferred income A=\:b^\  
  100 2601 长期借款 money borrowed for long term }+GIrEDI d  
  101 2602 长期债券 long-term bond *ZV=4[#bT  
  106 2801 长期应付款 long-term account payable ,qK3 3Bn  
  107 2802 未确认融资费用 unacknowledged financial charges 3KN})*1  
  108 2811 专项应付款 special accounts payable \@GKVssw  
  109 2901 递延所得税负债 deferred income tax liabilities fH ?s~X]  
  三、共同类 K&TO8   
  112 3101 衍生工具 derivative tool `(lD]o{,s  
  113 3201 套期工具 arbitrage tool bt 0Q6v5  
  114 3202 被套期项目 arbitrage project 71OQ?fc  
  四、所有者权益类 ~zL DLr=  
  115 4001 实收资本 paid-up capital #0 eop>O  
  116 4002 资本公积 contributed surplus ;hJz'&UWQ  
  117 4101 盈余公积 earned surplus oaM 3#QJ  
  119 4103 本年利润 profit for the current year L31#v$;4  
  120 4104 利润分配 allocation of profits Y]: Ch (Q  
  121 4201 库存股 treasury stock )o_Pnq9_  
  五、成本类 ;&ypvKG  
  122 5001 生产成本 production cost jLF,R7t  
  123 5101 制造费用 cost of production ,?`Zrxe[  
  124 5201 劳务成本 service cost [IP XU9& Q  
  125 5301 研发支出 research and development expenditures nn{PhyK  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ! ^TCe8  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor W&;,7T8@  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor G^qt@,n$;  
  六、损益类 m-MfFEZ  
  129 6001 主营业务收入 main business income P,={ C6*  
  130 6011 利息收入 金融共用​ interest income financial sharing o$KW*aDp  
  135 6051 其他业务收入 other business income whh#J (  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance GfL: 0  
  137 6101 公允价值变动损益 sound value flexible loss and profit L<[%tvV  
  138 6111 投资收益 income on investment ]T1\gv1~  
  142 6301 营业外收入 nonrevenue receipt bDT@E,cSi  
  143 6401 主营业务成本 main business cost ,HtX D~N  
  144 6402 其他业务支出 other business expense tqwAS)v=  
  145 6405 营业税金及附加 business tariff and annex 7~m[:Eg6[s  
  146 6411 利息支出 金融共用 interest expense financial sharing U\x $@J  
  155 6601 销售费用 marketing cost 9 1ndr@*|  
  156 6602 管理费用 managing cost ?[c{pb ,|  
  157 6603 财务费用 financial cost ,<!v!~Iy  
  158 6604 勘探费用 exploration expense `xF^9;5mi  
  159 6701 资产减值损失 loss from asset devaluation ytyB: # J  
  160 6711 营业外支出 nonoperating expense v&8s>~i`K  
  161 6801 所得税 income tax eR>|1s%^  
  162 6901 以前年度损益调整 prior year profit and loss adjustment
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
离线yui0405

发帖
14
学分
3
经验
0
精华
0
金币
0
只看该作者 1楼 发表于: 2013-10-10
谢谢
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个