论坛风格切换切换到宽版
  • 1613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
PioZIb/{  
  一、资产类 `C,n0'PL.  
  1 1001 库存现金 cash on hand HRpte=`q  
  2 1002 银行存款 bank deposit xW+6qtG`  
  5 1015 其他货币资金 other monetary capital +Z,;,5'5G  
  9 1101 交易性金融资产 transaction monetary assets x o;QCOH  
  11 1121 应收票据 notes receivable NYhB'C2  
  12 1122 应收账款 Account receivable 2zX]\s?3  
  13 1123 预付账款 account prepaid k<z )WNBf  
  14 1131 应收股利 dividend receivable d.aS{;pse  
  15 1132 应收利息 accrued interest receivable `T1  
  21 1231 其他应收款 accounts receivable-others . S EdY:  
  22 1241 坏账准备 had debts reserve XjBW9a  
  28 1401 材料采购 procurement of materials ,S\CC{!  
  29 1402 在途物资 materials in transit !OZy7  
  30 1403 原材料 raw materials ]|#+zx|/D  
  32 1406 库存商品 commodity stocks |o7[|3:M  
  33 1407 发出商品 goods in transit [=C6U_vU  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles >e lJkq|  
  42 1461 存货跌价准备 reserve against stock price declining T%+ #xl  
  43 1501 待摊费用 fees to be apportioned ?C]vS_jAh  
  45 1521 持有至到期投资 hold investment due v6|RJt?  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve J @`1TU  
  47 1523 可供出售金融资产 financial assets available for sale 7o\@>rNWP  
  48 1524 长期股权投资 long-term stock ownership investment R- X5K-  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve )',R[|<  
  50 1526 投资性房地产 investment real eastate _9ao?:  
  51 1531 长期应收款 long-term account receivable )w em| :H  
  52 1541 未实现融资收益 unrealized financing income "%)qRe  
  54 1601 固定资产 permanent assets SV4E0c>  
  55 1602 累计折旧 accumulated depreciation C-xr"]#]  
  56 1603 固定资产减值准备permanent assets reduction reserve c&6 I[ R  
  57 1604 在建工程 construction in process b\f O8{k  
  58 1605 工程物资 engineer material gE-tjoJ  
  59 1606 固定资产清理 disposal of fixed assets , };& tR  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 'I|v[G$l  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing _r#Z}HK  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture qyb?49I  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 8H[<X_/ke  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture P-[-pi@  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation I]|Pq  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation /*~EO{o  
  67 1701 无形资产 intangible assets qfF~D0}  
  68 1702 累计摊销 accumulated amortization RIR\']WN  
  69 1703 无形资产减值准备 intangible assets reduction reserve _1X!EH"  
  70 1711 商誉 business reputation Xc ++b|k  
  71 1801 长期待摊费用 long-term deferred expenses t mn tp  
  72 1811 递延所得税资产 deferred income tax assets yNBQGSH  
  73 1901 待处理财产损溢 waiting assets profit and loss E#RDqL*J  
  二、负债类 debt group sQ3 [<  
  74 2001 短期借款 short-term loan E#34Wh2z  
  81 2101 交易性金融负债 transaction financial liabilities gE'sO T9v  
  83 2201 应付票据 notes payable 8bGd} (  
  84 2202 应付账款 account payable 1}+3dB_s  
  85 2205 预收账款 item received in advance !"e5h`/ADM  
  86 2211 应付职工薪酬 employee pay payable d2FswF$C  
  87 2221 应交税费 tax payable - nm"of\o  
  88 2231 应付股利 dividend payable _`$qBw.Nx  
  89 2232 应付利息 interest payable Z9E\,Ly  
  90 2241 其他应付款 other account payable =>S]q71  
  97 2401 预提费用 withholding expenses @3i\%R)n;  
  98 2411 预计负债 estimated liabilities e)IzQ7Zex  
  99 2501 递延收益 deferred income ux-/>enc  
  100 2601 长期借款 money borrowed for long term j a[Et/r  
  101 2602 长期债券 long-term bond E)&I@m  
  106 2801 长期应付款 long-term account payable (y'hyJo  
  107 2802 未确认融资费用 unacknowledged financial charges Cl.x'v  
  108 2811 专项应付款 special accounts payable ^S<Y>Nm]  
  109 2901 递延所得税负债 deferred income tax liabilities p>,|50|  
  三、共同类 ZmqKQO  
  112 3101 衍生工具 derivative tool ]OhiYU4  
  113 3201 套期工具 arbitrage tool &A/]pi-\  
  114 3202 被套期项目 arbitrage project <\ y@*fg+  
  四、所有者权益类 *tFHM &a  
  115 4001 实收资本 paid-up capital `cn#B BV  
  116 4002 资本公积 contributed surplus x^qVw5{n  
  117 4101 盈余公积 earned surplus ;<Sd~M4f  
  119 4103 本年利润 profit for the current year !.$I["/=  
  120 4104 利润分配 allocation of profits m,28u3@r  
  121 4201 库存股 treasury stock ZgJQ?S$D  
  五、成本类 <V'@ks%  
  122 5001 生产成本 production cost qAr M|\l1  
  123 5101 制造费用 cost of production hW' )Sp  
  124 5201 劳务成本 service cost ~\SGb_2  
  125 5301 研发支出 research and development expenditures 3Aip}<1  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Mexk~z A^  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor t,Lrfv])  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor >{ ]%F*p4  
  六、损益类 ^#-l q)  
  129 6001 主营业务收入 main business income A|[?#S((]  
  130 6011 利息收入 金融共用​ interest income financial sharing Xq4 O@V  
  135 6051 其他业务收入 other business income ldcqe$7,  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance YDsb3X<0'  
  137 6101 公允价值变动损益 sound value flexible loss and profit ]#<4vl\  
  138 6111 投资收益 income on investment +QavYqPF  
  142 6301 营业外收入 nonrevenue receipt w(Ovr`o?9t  
  143 6401 主营业务成本 main business cost "!P3R1;%  
  144 6402 其他业务支出 other business expense ;O5zUl-`  
  145 6405 营业税金及附加 business tariff and annex %Xd[(Q)  
  146 6411 利息支出 金融共用 interest expense financial sharing Y Uc+0  
  155 6601 销售费用 marketing cost `7Q<'oK  
  156 6602 管理费用 managing cost M^Yh|%M  
  157 6603 财务费用 financial cost ;;Y! ^^g  
  158 6604 勘探费用 exploration expense 9=M$AB  
  159 6701 资产减值损失 loss from asset devaluation hFU lNJ  
  160 6711 营业外支出 nonoperating expense !TH) +zi  
  161 6801 所得税 income tax {W`%g^Z|H  
  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