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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 3yX^ 93  
  1 1001 库存现金 cash on hand pZ,=iqr  
  2 1002 银行存款 bank deposit ?1T)cd*  
  5 1015 其他货币资金 other monetary capital J$F 1sy  
  9 1101 交易性金融资产 transaction monetary assets 5Tag-+  
  11 1121 应收票据 notes receivable WWhAm{m  
  12 1122 应收账款 Account receivable 1YV ;pEw3w  
  13 1123 预付账款 account prepaid _C2iP[YwQ{  
  14 1131 应收股利 dividend receivable Q'5]E{1<'n  
  15 1132 应收利息 accrued interest receivable lD)ZMaaS3  
  21 1231 其他应收款 accounts receivable-others XD%@Y~>+  
  22 1241 坏账准备 had debts reserve rE$0a-d2B  
  28 1401 材料采购 procurement of materials !w2J*E\  
  29 1402 在途物资 materials in transit >o9tlO)  
  30 1403 原材料 raw materials "m,)3zND3  
  32 1406 库存商品 commodity stocks f^Sl(^f  
  33 1407 发出商品 goods in transit ,P  ~jO  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles d0``:  
  42 1461 存货跌价准备 reserve against stock price declining q4=Gj`\43  
  43 1501 待摊费用 fees to be apportioned JN)@bP  
  45 1521 持有至到期投资 hold investment due U2<8U  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve !0!m |^c5  
  47 1523 可供出售金融资产 financial assets available for sale v+Mi"ZAd  
  48 1524 长期股权投资 long-term stock ownership investment )-VpDW!%_  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve %;/?DQU  
  50 1526 投资性房地产 investment real eastate ~ES6Qw`Oe  
  51 1531 长期应收款 long-term account receivable +i^@QNOa  
  52 1541 未实现融资收益 unrealized financing income e}>3<Dh  
  54 1601 固定资产 permanent assets Y\75cfD  
  55 1602 累计折旧 accumulated depreciation yAD-sy +/  
  56 1603 固定资产减值准备permanent assets reduction reserve g]&7 c:/  
  57 1604 在建工程 construction in process o-i9 :AHs  
  58 1605 工程物资 engineer material q>|&u  
  59 1606 固定资产清理 disposal of fixed assets Yw =7(}  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing o|`[X '  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing e_=TkG1E6  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture >vQ8~*xd  
  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 u+EZ "p;o  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture K Q^CiX  
  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 D[/h7Ha  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation RK )1@Tz7!  
  67 1701 无形资产 intangible assets f|f)Kys%5  
  68 1702 累计摊销 accumulated amortization !aQb Kp  
  69 1703 无形资产减值准备 intangible assets reduction reserve Rax]svc  
  70 1711 商誉 business reputation +2xgMN6B@  
  71 1801 长期待摊费用 long-term deferred expenses R*0]*\C z  
  72 1811 递延所得税资产 deferred income tax assets #1fL2nlP*E  
  73 1901 待处理财产损溢 waiting assets profit and loss &A}hx\_T  
  二、负债类 debt group <qGxkV  
  74 2001 短期借款 short-term loan W{U z#o  
  81 2101 交易性金融负债 transaction financial liabilities IC"Z.'Ph  
  83 2201 应付票据 notes payable q"(b}3  
  84 2202 应付账款 account payable boS=  
  85 2205 预收账款 item received in advance mqj]=Fq*  
  86 2211 应付职工薪酬 employee pay payable )iX2r {  
  87 2221 应交税费 tax payable gcF:/@:Rm  
  88 2231 应付股利 dividend payable ^?J3nf{  
  89 2232 应付利息 interest payable 0:I[;Q t  
  90 2241 其他应付款 other account payable CiWz>HWH  
  97 2401 预提费用 withholding expenses e dTFk$0  
  98 2411 预计负债 estimated liabilities 9$k0  
  99 2501 递延收益 deferred income 8;Zz25*  
  100 2601 长期借款 money borrowed for long term =xw+cs1,x  
  101 2602 长期债券 long-term bond JAx0(MZO  
  106 2801 长期应付款 long-term account payable [ s4|+  
  107 2802 未确认融资费用 unacknowledged financial charges )E|{.K  
  108 2811 专项应付款 special accounts payable 'VgEf:BS  
  109 2901 递延所得税负债 deferred income tax liabilities .Ht;xq  
  三、共同类 )Fgu'  
  112 3101 衍生工具 derivative tool @yM$Et5  
  113 3201 套期工具 arbitrage tool mF:Pplf<  
  114 3202 被套期项目 arbitrage project 3D;?X@  
  四、所有者权益类 1-V"uLy@gC  
  115 4001 实收资本 paid-up capital "7q!u,u  
  116 4002 资本公积 contributed surplus }1 ,\ *)5  
  117 4101 盈余公积 earned surplus v}LI-~M>U  
  119 4103 本年利润 profit for the current year `L LS|S]  
  120 4104 利润分配 allocation of profits `G0k)eW  
  121 4201 库存股 treasury stock EDT9O  
  五、成本类 GXaPfC0-y  
  122 5001 生产成本 production cost iD*21c<kd  
  123 5101 制造费用 cost of production =kTHfdin&  
  124 5201 劳务成本 service cost Nj;5iy  
  125 5301 研发支出 research and development expenditures KFg q3snH  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor a[Nm< qV05  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor A(_HM qA]  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor f$76p!pDa  
  六、损益类 C(8VXtx_  
  129 6001 主营业务收入 main business income vBzUuX  
  130 6011 利息收入 金融共用​ interest income financial sharing ayI<-s-  
  135 6051 其他业务收入 other business income P!Brw72  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 4VF4 8  
  137 6101 公允价值变动损益 sound value flexible loss and profit 'ZJb`  
  138 6111 投资收益 income on investment <?nz>vz  
  142 6301 营业外收入 nonrevenue receipt > ^=n|%  
  143 6401 主营业务成本 main business cost IR:GoD+  
  144 6402 其他业务支出 other business expense -Ew>3Q  
  145 6405 营业税金及附加 business tariff and annex L{&>,ww  
  146 6411 利息支出 金融共用 interest expense financial sharing Y'{}L@"t  
  155 6601 销售费用 marketing cost C$p012D1  
  156 6602 管理费用 managing cost ~&?57Sw*m  
  157 6603 财务费用 financial cost E{0e5.{  
  158 6604 勘探费用 exploration expense 5dGfO:Dy_  
  159 6701 资产减值损失 loss from asset devaluation 6f2?)jOW^N  
  160 6711 营业外支出 nonoperating expense \ZM5J  
  161 6801 所得税 income tax 3! #|hI> f  
  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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