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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 k!):=y  
  1 1001 库存现金 cash on hand W{(q7>g  
  2 1002 银行存款 bank deposit .0>2j(  
  5 1015 其他货币资金 other monetary capital +1%7*2q,  
  9 1101 交易性金融资产 transaction monetary assets -(]s!,  
  11 1121 应收票据 notes receivable mxJ& IV  
  12 1122 应收账款 Account receivable lUd;u*A  
  13 1123 预付账款 account prepaid K`?",G?_  
  14 1131 应收股利 dividend receivable >ps=z$4j*  
  15 1132 应收利息 accrued interest receivable U6@Hgi>  
  21 1231 其他应收款 accounts receivable-others A7qKY-4B  
  22 1241 坏账准备 had debts reserve %Z=%E!*  
  28 1401 材料采购 procurement of materials e1 j3X\ \  
  29 1402 在途物资 materials in transit zg2}R4h  
  30 1403 原材料 raw materials = j,H xq  
  32 1406 库存商品 commodity stocks ``Wf%~  
  33 1407 发出商品 goods in transit 93*MY7j}  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles j!:^+F/  
  42 1461 存货跌价准备 reserve against stock price declining 0qj:v"~ Q  
  43 1501 待摊费用 fees to be apportioned T!*lTzNHm  
  45 1521 持有至到期投资 hold investment due \'gb{JO  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve fGtUr _D  
  47 1523 可供出售金融资产 financial assets available for sale k_hV.CV  
  48 1524 长期股权投资 long-term stock ownership investment ? 2#MU  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve jr<`@  
  50 1526 投资性房地产 investment real eastate l$~3_3+  
  51 1531 长期应收款 long-term account receivable As;@T $G  
  52 1541 未实现融资收益 unrealized financing income F5|6*K  
  54 1601 固定资产 permanent assets ?B"k9+%5ej  
  55 1602 累计折旧 accumulated depreciation $6ev K~  
  56 1603 固定资产减值准备permanent assets reduction reserve #ONad0T;  
  57 1604 在建工程 construction in process <n)J~B^  
  58 1605 工程物资 engineer material ? %9-5"U[  
  59 1606 固定资产清理 disposal of fixed assets WDC+Jmlgp  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing j<-#a^jb  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing q`l%NE  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 8tR(i[L   
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 75+#)hNa!P  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 0'IV"eH2  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation G' 5 p/:  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 2|KgRk|!  
  67 1701 无形资产 intangible assets NT6OGBl&  
  68 1702 累计摊销 accumulated amortization s^@?+<4:  
  69 1703 无形资产减值准备 intangible assets reduction reserve 5*ip}wA  
  70 1711 商誉 business reputation ?~vVSY  
  71 1801 长期待摊费用 long-term deferred expenses GxL;@%B  
  72 1811 递延所得税资产 deferred income tax assets McRAy%{z  
  73 1901 待处理财产损溢 waiting assets profit and loss [<+A?M=  
  二、负债类 debt group S4m??B  
  74 2001 短期借款 short-term loan <,r|*pkhp~  
  81 2101 交易性金融负债 transaction financial liabilities &p)]Cl/`  
  83 2201 应付票据 notes payable 3 ?1qI'5  
  84 2202 应付账款 account payable H6Mqy}4W  
  85 2205 预收账款 item received in advance >VQP,J{  
  86 2211 应付职工薪酬 employee pay payable [\ M$a|K  
  87 2221 应交税费 tax payable F3XB};  
  88 2231 应付股利 dividend payable "%o,P/<X  
  89 2232 应付利息 interest payable '@$YX*[  
  90 2241 其他应付款 other account payable ] rP^  
  97 2401 预提费用 withholding expenses {{G`0i2KV  
  98 2411 预计负债 estimated liabilities #mI{D\UR  
  99 2501 递延收益 deferred income 4&}V3"lg  
  100 2601 长期借款 money borrowed for long term Z r}5)ZR.  
  101 2602 长期债券 long-term bond xpJ6M<O{8  
  106 2801 长期应付款 long-term account payable yMU>vr  
  107 2802 未确认融资费用 unacknowledged financial charges [z2XK4\e1T  
  108 2811 专项应付款 special accounts payable g[Z$\A?ZbZ  
  109 2901 递延所得税负债 deferred income tax liabilities $)1i)/]9U  
  三、共同类 >tUi ;!cQ  
  112 3101 衍生工具 derivative tool Kw`{B3"  
  113 3201 套期工具 arbitrage tool #y<KO`Es  
  114 3202 被套期项目 arbitrage project G E=J Y  
  四、所有者权益类 *Kp k1  
  115 4001 实收资本 paid-up capital :!SVpCt3  
  116 4002 资本公积 contributed surplus s$cr|p;7#  
  117 4101 盈余公积 earned surplus Gb=pQ (n4  
  119 4103 本年利润 profit for the current year gx-ib/_f1  
  120 4104 利润分配 allocation of profits 'pCZx9 *c  
  121 4201 库存股 treasury stock RZ(*%b<C  
  五、成本类 ?ztI8 I/  
  122 5001 生产成本 production cost :bh#,]'  
  123 5101 制造费用 cost of production 0rt@4"~~w  
  124 5201 劳务成本 service cost ae1?8man  
  125 5301 研发支出 research and development expenditures -C]k YQ  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor )\ `AD#  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor tx,_0[hZi  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Fgx{ s%&-  
  六、损益类 UZ5O%SF  
  129 6001 主营业务收入 main business income $+ z 3  
  130 6011 利息收入 金融共用​ interest income financial sharing W'|NYw_B  
  135 6051 其他业务收入 other business income Mnu8d:$  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance `D44I;e^1;  
  137 6101 公允价值变动损益 sound value flexible loss and profit rq>}] U  
  138 6111 投资收益 income on investment /5Od:n  
  142 6301 营业外收入 nonrevenue receipt I~^t\iujs  
  143 6401 主营业务成本 main business cost jGg,)~)Y  
  144 6402 其他业务支出 other business expense }Y}f7 3-|  
  145 6405 营业税金及附加 business tariff and annex b^*9m PP  
  146 6411 利息支出 金融共用 interest expense financial sharing ^tMb"WO  
  155 6601 销售费用 marketing cost N('=qp9  
  156 6602 管理费用 managing cost o1kT B&E4B  
  157 6603 财务费用 financial cost R[C+?qux  
  158 6604 勘探费用 exploration expense k? <.yr1  
  159 6701 资产减值损失 loss from asset devaluation jR1o<]?  
  160 6711 营业外支出 nonoperating expense q9e(YX>  
  161 6801 所得税 income tax )8cb @N  
  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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