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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 RI3{>|*  
  1 1001 库存现金 cash on hand +Q31K7Gr  
  2 1002 银行存款 bank deposit TZNgtR{q  
  5 1015 其他货币资金 other monetary capital n5*7~K "C  
  9 1101 交易性金融资产 transaction monetary assets j9'XZq}  
  11 1121 应收票据 notes receivable f*{;\n (.t  
  12 1122 应收账款 Account receivable DAHf&/J K  
  13 1123 预付账款 account prepaid L]N2r MM  
  14 1131 应收股利 dividend receivable 4!v UksM  
  15 1132 应收利息 accrued interest receivable U^BXCu1km  
  21 1231 其他应收款 accounts receivable-others Mm H_gR  
  22 1241 坏账准备 had debts reserve B@inH]wq  
  28 1401 材料采购 procurement of materials jDXGm[U  
  29 1402 在途物资 materials in transit A5<Z&Y[  
  30 1403 原材料 raw materials O&i YGREO  
  32 1406 库存商品 commodity stocks UMQW#$~C{g  
  33 1407 发出商品 goods in transit E :=KH\2f  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles A>%UYA  
  42 1461 存货跌价准备 reserve against stock price declining %L>n Xj  
  43 1501 待摊费用 fees to be apportioned 2%C5P0;QX  
  45 1521 持有至到期投资 hold investment due yVQz<tX|  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve zy6(S_j  
  47 1523 可供出售金融资产 financial assets available for sale 5|G3t`$pa  
  48 1524 长期股权投资 long-term stock ownership investment vr;Br-8  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve g*?+ ~0"`Y  
  50 1526 投资性房地产 investment real eastate p]z54 ~  
  51 1531 长期应收款 long-term account receivable %%cSvPcz  
  52 1541 未实现融资收益 unrealized financing income p[F=LP  
  54 1601 固定资产 permanent assets XW_xNkpL5c  
  55 1602 累计折旧 accumulated depreciation tO>OD#  
  56 1603 固定资产减值准备permanent assets reduction reserve 3(})uV  
  57 1604 在建工程 construction in process m:f ouMS  
  58 1605 工程物资 engineer material }_(^/pnk  
  59 1606 固定资产清理 disposal of fixed assets OMI!=Upz  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing J&ECm +2  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing |z.GSI_!)  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture vs)I pV(  
  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 =#2qX> ?  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 9'#.>Q>0=j  
  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 ZHD0u)ri=J  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation fMEv85@JL  
  67 1701 无形资产 intangible assets w[7.@%^[  
  68 1702 累计摊销 accumulated amortization <C"N X  
  69 1703 无形资产减值准备 intangible assets reduction reserve ca3BJWY}J  
  70 1711 商誉 business reputation yX.5Y|A<  
  71 1801 长期待摊费用 long-term deferred expenses PT@e),{~o9  
  72 1811 递延所得税资产 deferred income tax assets uj9tr`Zh  
  73 1901 待处理财产损溢 waiting assets profit and loss p/WH#4Xdr  
  二、负债类 debt group 4B8Se  
  74 2001 短期借款 short-term loan l&??2VO/t  
  81 2101 交易性金融负债 transaction financial liabilities nR@,ouB-$  
  83 2201 应付票据 notes payable u~- fK'/!|  
  84 2202 应付账款 account payable LH/&\k  
  85 2205 预收账款 item received in advance >+jbMAYSq  
  86 2211 应付职工薪酬 employee pay payable Q@W|GO H3  
  87 2221 应交税费 tax payable r;on0wm&B  
  88 2231 应付股利 dividend payable w^rb|mKo  
  89 2232 应付利息 interest payable 5Jhbf2-  
  90 2241 其他应付款 other account payable |Iok(0V  
  97 2401 预提费用 withholding expenses D PS1GO*  
  98 2411 预计负债 estimated liabilities Hdbnb[e  
  99 2501 递延收益 deferred income Uq] EJu  
  100 2601 长期借款 money borrowed for long term O`[iz/7m  
  101 2602 长期债券 long-term bond r] JC~{  
  106 2801 长期应付款 long-term account payable HEB/\  
  107 2802 未确认融资费用 unacknowledged financial charges (\m ulj  
  108 2811 专项应付款 special accounts payable $dZ>bXUw:  
  109 2901 递延所得税负债 deferred income tax liabilities ,;cel^.b  
  三、共同类 [[?[? V ,  
  112 3101 衍生工具 derivative tool o~o6S=4,}  
  113 3201 套期工具 arbitrage tool ()nKug`.@  
  114 3202 被套期项目 arbitrage project le^_6| ek  
  四、所有者权益类 +)JN Fy-  
  115 4001 实收资本 paid-up capital 9 yW ~79n  
  116 4002 资本公积 contributed surplus `b.o&t$L  
  117 4101 盈余公积 earned surplus 6a%:zgkOpu  
  119 4103 本年利润 profit for the current year ~AC P%QM=  
  120 4104 利润分配 allocation of profits przubMt  
  121 4201 库存股 treasury stock  [ }p  
  五、成本类 (U(/ C5 '  
  122 5001 生产成本 production cost ?zhI=1 ED%  
  123 5101 制造费用 cost of production z>mZT.  
  124 5201 劳务成本 service cost .YjrV+om1  
  125 5301 研发支出 research and development expenditures qJ X+[PJ  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ~N{_N95!2@  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor $d2kHT  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor gY> ;|),  
  六、损益类 }c35FM,  
  129 6001 主营业务收入 main business income B%eDBu ")  
  130 6011 利息收入 金融共用​ interest income financial sharing '"xL}8HX}  
  135 6051 其他业务收入 other business income zJfK4o  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Mm5U`mB  
  137 6101 公允价值变动损益 sound value flexible loss and profit Q3BLL` W~  
  138 6111 投资收益 income on investment )RA\kZ"  
  142 6301 营业外收入 nonrevenue receipt |C$:]MZx  
  143 6401 主营业务成本 main business cost % UW=:  
  144 6402 其他业务支出 other business expense wuIsO;}/9  
  145 6405 营业税金及附加 business tariff and annex J@ktj(  
  146 6411 利息支出 金融共用 interest expense financial sharing @z r8%8n  
  155 6601 销售费用 marketing cost 192.W+H<  
  156 6602 管理费用 managing cost nIV.9#~&  
  157 6603 财务费用 financial cost Tsm1C#6 Y*  
  158 6604 勘探费用 exploration expense YeRcf`  
  159 6701 资产减值损失 loss from asset devaluation !cN?SGafZI  
  160 6711 营业外支出 nonoperating expense <ELziE~>V  
  161 6801 所得税 income tax ^ o $W  
  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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