论坛风格切换切换到宽版
  • 1973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
w+>+hq  
  一、资产类 gT_KOO0n  
  1 1001 库存现金 cash on hand kFwFPK%B  
  2 1002 银行存款 bank deposit ey=KAt  
  5 1015 其他货币资金 other monetary capital H:]cBk^[,  
  9 1101 交易性金融资产 transaction monetary assets P2a5<#_|  
  11 1121 应收票据 notes receivable [K.1 X=O}  
  12 1122 应收账款 Account receivable >4jE[$p]"  
  13 1123 预付账款 account prepaid Bj1%}B  
  14 1131 应收股利 dividend receivable '1:)q  
  15 1132 应收利息 accrued interest receivable }a||@unr  
  21 1231 其他应收款 accounts receivable-others +q}t%K5  
  22 1241 坏账准备 had debts reserve nFNRiDx  
  28 1401 材料采购 procurement of materials <mE`<-$  
  29 1402 在途物资 materials in transit v e ysW(z  
  30 1403 原材料 raw materials bu|. Jw"  
  32 1406 库存商品 commodity stocks NC%hsg^0/  
  33 1407 发出商品 goods in transit x{SlJ%V  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles b/'c h  
  42 1461 存货跌价准备 reserve against stock price declining e4YP$}_L  
  43 1501 待摊费用 fees to be apportioned %`yfi+e  
  45 1521 持有至到期投资 hold investment due )"pvF8JR%3  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ^;RK-)  
  47 1523 可供出售金融资产 financial assets available for sale ]alc%(=  
  48 1524 长期股权投资 long-term stock ownership investment n?.;*:  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 3$nK   
  50 1526 投资性房地产 investment real eastate t\K (zE  
  51 1531 长期应收款 long-term account receivable hc3hU   
  52 1541 未实现融资收益 unrealized financing income Bz/Vzc(  
  54 1601 固定资产 permanent assets &2y4k"B&)  
  55 1602 累计折旧 accumulated depreciation .how@>:P+  
  56 1603 固定资产减值准备permanent assets reduction reserve %hsCB .r>|  
  57 1604 在建工程 construction in process e4tIO   
  58 1605 工程物资 engineer material y|}~"^+T  
  59 1606 固定资产清理 disposal of fixed assets &/? C t!_  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing |nZ^RCHog  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing >#|%'Us  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture p H  y  
  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 K:a8}w>Up  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 1IA1;  
  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=-}&w_T"  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation HeAXZA,  
  67 1701 无形资产 intangible assets tp] 5[U  
  68 1702 累计摊销 accumulated amortization Q v9q~l  
  69 1703 无形资产减值准备 intangible assets reduction reserve ^-_*@e*JE  
  70 1711 商誉 business reputation sgp.;h'  
  71 1801 长期待摊费用 long-term deferred expenses m}uOBR+  
  72 1811 递延所得税资产 deferred income tax assets G;l7,1;MU:  
  73 1901 待处理财产损溢 waiting assets profit and loss A)&FcMO*z  
  二、负债类 debt group N&NBn(  
  74 2001 短期借款 short-term loan *8Z2zmZtR^  
  81 2101 交易性金融负债 transaction financial liabilities G%erh}0~  
  83 2201 应付票据 notes payable  vmqa_gU\  
  84 2202 应付账款 account payable ?{S>%P A_B  
  85 2205 预收账款 item received in advance ]nhh|q9r{  
  86 2211 应付职工薪酬 employee pay payable #{8I FA  
  87 2221 应交税费 tax payable \)6glAtN  
  88 2231 应付股利 dividend payable <?nIO  
  89 2232 应付利息 interest payable K3?5bT_{  
  90 2241 其他应付款 other account payable  VGV-t  
  97 2401 预提费用 withholding expenses } =^ ,c  
  98 2411 预计负债 estimated liabilities 9GD0jJEu  
  99 2501 递延收益 deferred income 7Jf~Bn  
  100 2601 长期借款 money borrowed for long term 2tq2   
  101 2602 长期债券 long-term bond MxsLrWxm  
  106 2801 长期应付款 long-term account payable t1FtYXv`/  
  107 2802 未确认融资费用 unacknowledged financial charges fjRVYOG#  
  108 2811 专项应付款 special accounts payable r<UVO$N  
  109 2901 递延所得税负债 deferred income tax liabilities k&dX K  
  三、共同类 :\OSHs<M  
  112 3101 衍生工具 derivative tool ,Xn2xOP  
  113 3201 套期工具 arbitrage tool |Kd#pYt%O  
  114 3202 被套期项目 arbitrage project ~rb0G*R>  
  四、所有者权益类 )7>GXZG>=  
  115 4001 实收资本 paid-up capital  ,&hv x  
  116 4002 资本公积 contributed surplus TEC^|U`G  
  117 4101 盈余公积 earned surplus U**8^:*y#:  
  119 4103 本年利润 profit for the current year rOSov"7  
  120 4104 利润分配 allocation of profits ra$:ibLN  
  121 4201 库存股 treasury stock ,X?/FAcb  
  五、成本类 -tg|y  
  122 5001 生产成本 production cost Ei4^__g\'  
  123 5101 制造费用 cost of production d&#_t@%  
  124 5201 劳务成本 service cost +:FXtO>n"  
  125 5301 研发支出 research and development expenditures :; +!ID_  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor y(C OB 6r  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ${ {4L ?7  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 3B1\-ry1M  
  六、损益类 G^c,i5}w  
  129 6001 主营业务收入 main business income {D4FYr J  
  130 6011 利息收入 金融共用​ interest income financial sharing 2)f_L|o,m  
  135 6051 其他业务收入 other business income Y Zj-%5  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance @{y'_fw  
  137 6101 公允价值变动损益 sound value flexible loss and profit /Q1*Vh4  
  138 6111 投资收益 income on investment <0CjEsAB]  
  142 6301 营业外收入 nonrevenue receipt mU/o%|h  
  143 6401 主营业务成本 main business cost >fBPVu\PA  
  144 6402 其他业务支出 other business expense ppAbG,7  
  145 6405 营业税金及附加 business tariff and annex h* S"]ye5  
  146 6411 利息支出 金融共用 interest expense financial sharing #J[g r_  
  155 6601 销售费用 marketing cost Vq'7gJj'  
  156 6602 管理费用 managing cost *S;}&VAZ  
  157 6603 财务费用 financial cost kKyU?/aj  
  158 6604 勘探费用 exploration expense $plk>Khg  
  159 6701 资产减值损失 loss from asset devaluation S#/B W Nz|  
  160 6711 营业外支出 nonoperating expense 8M5)fDu*?  
  161 6801 所得税 income tax Tv``\<   
  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