论坛风格切换切换到宽版
  • 2141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
3%9XJ]Qao  
  一、资产类 \25 EI]  
  1 1001 库存现金 cash on hand ^2BiMH3j  
  2 1002 银行存款 bank deposit DS4y@,/)'  
  5 1015 其他货币资金 other monetary capital 7R5ebMW V  
  9 1101 交易性金融资产 transaction monetary assets EVqqOp1$v4  
  11 1121 应收票据 notes receivable g51UIN]o-  
  12 1122 应收账款 Account receivable N\]-/$z  
  13 1123 预付账款 account prepaid ,tZL"  
  14 1131 应收股利 dividend receivable Xajt][  
  15 1132 应收利息 accrued interest receivable KIY`3Fl09  
  21 1231 其他应收款 accounts receivable-others cY!Pv  
  22 1241 坏账准备 had debts reserve h]i vXF*  
  28 1401 材料采购 procurement of materials 3hJ51=_0^  
  29 1402 在途物资 materials in transit ?vWF[ DRd'  
  30 1403 原材料 raw materials (0y!{ (a  
  32 1406 库存商品 commodity stocks {C]tS5$Z  
  33 1407 发出商品 goods in transit w `d9" n  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles M).CyY;bm  
  42 1461 存货跌价准备 reserve against stock price declining t&JOASYC  
  43 1501 待摊费用 fees to be apportioned x5g&?2[  
  45 1521 持有至到期投资 hold investment due s4f{ziLp  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve y~OP9Tg  
  47 1523 可供出售金融资产 financial assets available for sale Y>c+j  
  48 1524 长期股权投资 long-term stock ownership investment W"\`UzOLQ  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ,qB@agjvo<  
  50 1526 投资性房地产 investment real eastate <ir]bQT  
  51 1531 长期应收款 long-term account receivable _XT ;   
  52 1541 未实现融资收益 unrealized financing income /i oBc}]  
  54 1601 固定资产 permanent assets W4P\HM>2  
  55 1602 累计折旧 accumulated depreciation -e"kJd&V  
  56 1603 固定资产减值准备permanent assets reduction reserve ;c|_z 9+  
  57 1604 在建工程 construction in process (ruMOKW  
  58 1605 工程物资 engineer material TntTR"6aD  
  59 1606 固定资产清理 disposal of fixed assets fO#nSB/ 8  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing pIpdVKen  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing t<}N>%ZO  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture X<W${L$G  
  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 <f)T*E^5%  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture * _usVg  
  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 gE*7[*2?t  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation vqoK9  
  67 1701 无形资产 intangible assets H;AMRL o4z  
  68 1702 累计摊销 accumulated amortization hfc~HKLC  
  69 1703 无形资产减值准备 intangible assets reduction reserve 3 Sf':N`u  
  70 1711 商誉 business reputation 3,hu3"@k  
  71 1801 长期待摊费用 long-term deferred expenses  |#xBC+  
  72 1811 递延所得税资产 deferred income tax assets D^s#pOZS  
  73 1901 待处理财产损溢 waiting assets profit and loss (*vBpJyz%  
  二、负债类 debt group 7#Fcn  
  74 2001 短期借款 short-term loan N3KI6p6\  
  81 2101 交易性金融负债 transaction financial liabilities G|t0no\f  
  83 2201 应付票据 notes payable iW9  
  84 2202 应付账款 account payable S5H}   
  85 2205 预收账款 item received in advance f4 +P2j  
  86 2211 应付职工薪酬 employee pay payable ^) `e}}  
  87 2221 应交税费 tax payable mL#$8wUdt{  
  88 2231 应付股利 dividend payable ;1_3E2E$  
  89 2232 应付利息 interest payable I 5ZDP|  
  90 2241 其他应付款 other account payable 5V/]7>b1  
  97 2401 预提费用 withholding expenses b o_`P3  
  98 2411 预计负债 estimated liabilities j}J=ZLr/V"  
  99 2501 递延收益 deferred income 9`H4"H>yG  
  100 2601 长期借款 money borrowed for long term y^Q);siSy  
  101 2602 长期债券 long-term bond TB<$9FCHK  
  106 2801 长期应付款 long-term account payable Ne3YhCC>  
  107 2802 未确认融资费用 unacknowledged financial charges )@tHS-Jf  
  108 2811 专项应付款 special accounts payable k7sD"xR3  
  109 2901 递延所得税负债 deferred income tax liabilities %SCt_9 u  
  三、共同类 1@TL >jq  
  112 3101 衍生工具 derivative tool pP"j|  
  113 3201 套期工具 arbitrage tool QWt3KW8)  
  114 3202 被套期项目 arbitrage project :7Uv)@iUk  
  四、所有者权益类 fb[lL7  
  115 4001 实收资本 paid-up capital Pv)^L  
  116 4002 资本公积 contributed surplus u2fp~.'P  
  117 4101 盈余公积 earned surplus W|sU[dxZ  
  119 4103 本年利润 profit for the current year xj AU Csq  
  120 4104 利润分配 allocation of profits /74h+.amg  
  121 4201 库存股 treasury stock !`W0;0'Zg  
  五、成本类 z7P~SM  
  122 5001 生产成本 production cost [yc7F0Aw  
  123 5101 制造费用 cost of production VT ~%);.#  
  124 5201 劳务成本 service cost `6#s+JA[  
  125 5301 研发支出 research and development expenditures =E(ed,gH8  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor b53s@7/mq  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor w~=xO_%  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 2r+nr  
  六、损益类 Oi@|4 mo  
  129 6001 主营业务收入 main business income tef>Py  
  130 6011 利息收入 金融共用​ interest income financial sharing <{YzmN\Z  
  135 6051 其他业务收入 other business income 2BT +[  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance s bR*[2  
  137 6101 公允价值变动损益 sound value flexible loss and profit  #3RElI  
  138 6111 投资收益 income on investment / +ais 3  
  142 6301 营业外收入 nonrevenue receipt QOPh3+.5  
  143 6401 主营业务成本 main business cost N K@6U_/W  
  144 6402 其他业务支出 other business expense 6rCUq  
  145 6405 营业税金及附加 business tariff and annex PJ<qqA`!  
  146 6411 利息支出 金融共用 interest expense financial sharing Be^"sC  
  155 6601 销售费用 marketing cost E]a;Ydf~  
  156 6602 管理费用 managing cost { utnbtmu  
  157 6603 财务费用 financial cost utn,`v   
  158 6604 勘探费用 exploration expense +^AAik<yl  
  159 6701 资产减值损失 loss from asset devaluation i],~tT|P  
  160 6711 营业外支出 nonoperating expense F,K))325  
  161 6801 所得税 income tax 2#/sIu-L  
  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