论坛风格切换切换到宽版
  • 2033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
{*m?t 7  
  一、资产类 jZGmTtx  
  1 1001 库存现金 cash on hand M;OYh  
  2 1002 银行存款 bank deposit i || /=ai  
  5 1015 其他货币资金 other monetary capital uIu0"pv`x  
  9 1101 交易性金融资产 transaction monetary assets q0}LfXql8  
  11 1121 应收票据 notes receivable H>B:jJf  
  12 1122 应收账款 Account receivable x]:mc%4-Z  
  13 1123 预付账款 account prepaid S=Zjdbd  
  14 1131 应收股利 dividend receivable LQe<mZ<  
  15 1132 应收利息 accrued interest receivable Y9u2:y!LdL  
  21 1231 其他应收款 accounts receivable-others J_,y?}.e3  
  22 1241 坏账准备 had debts reserve ^t*BWJxPC  
  28 1401 材料采购 procurement of materials AjpQb ~\  
  29 1402 在途物资 materials in transit Msf yI B  
  30 1403 原材料 raw materials 83h6>D b  
  32 1406 库存商品 commodity stocks I4$a#;  
  33 1407 发出商品 goods in transit SE\`JGA[  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles E5rNC/Ul$$  
  42 1461 存货跌价准备 reserve against stock price declining {5*5tCIt  
  43 1501 待摊费用 fees to be apportioned !tVV +vT#  
  45 1521 持有至到期投资 hold investment due h OV+}P6  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve .R1)i-^  
  47 1523 可供出售金融资产 financial assets available for sale ~7*HZ:.  
  48 1524 长期股权投资 long-term stock ownership investment gaJS6*P#  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve +XQ6KG&  
  50 1526 投资性房地产 investment real eastate 82$^pg>  
  51 1531 长期应收款 long-term account receivable czj[U|eB}=  
  52 1541 未实现融资收益 unrealized financing income e2;"> tp6?  
  54 1601 固定资产 permanent assets -V\33cA  
  55 1602 累计折旧 accumulated depreciation 7HzKjR=B  
  56 1603 固定资产减值准备permanent assets reduction reserve q>Y_I<;'g  
  57 1604 在建工程 construction in process mU*GcWbc+  
  58 1605 工程物资 engineer material K3jno+U&  
  59 1606 固定资产清理 disposal of fixed assets u5lj+?  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing g\ke,r6  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing /];F4AO5  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture -n6C~Yx  
  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 ZnQnv@{8 l  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture P<bA~%<7"[  
  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 Yz,*Q<t  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation YpiSH(70`  
  67 1701 无形资产 intangible assets 7Kn=[2J5k'  
  68 1702 累计摊销 accumulated amortization L Nj|t)Ov  
  69 1703 无形资产减值准备 intangible assets reduction reserve 2 `#|;x^<  
  70 1711 商誉 business reputation $T1c{T6n}  
  71 1801 长期待摊费用 long-term deferred expenses 1$c*/Tc:E  
  72 1811 递延所得税资产 deferred income tax assets Y.-i;Mmu  
  73 1901 待处理财产损溢 waiting assets profit and loss NY_Oo!)3  
  二、负债类 debt group fUa`Y ryQ  
  74 2001 短期借款 short-term loan (bXCc  
  81 2101 交易性金融负债 transaction financial liabilities RE Hfk6YE  
  83 2201 应付票据 notes payable nkpQ M$FW  
  84 2202 应付账款 account payable ct/I85c@P  
  85 2205 预收账款 item received in advance 4kx#=MLt  
  86 2211 应付职工薪酬 employee pay payable R^D~ic N  
  87 2221 应交税费 tax payable /GEqU^ B  
  88 2231 应付股利 dividend payable U\51j  
  89 2232 应付利息 interest payable BKN]DxJ6  
  90 2241 其他应付款 other account payable pPh$Jvo]  
  97 2401 预提费用 withholding expenses &We'omq  
  98 2411 预计负债 estimated liabilities ,O2Uj3"  
  99 2501 递延收益 deferred income ek.L(n,J|  
  100 2601 长期借款 money borrowed for long term r8@:Ko= a  
  101 2602 长期债券 long-term bond _I2AJn`#  
  106 2801 长期应付款 long-term account payable k%hif8y  
  107 2802 未确认融资费用 unacknowledged financial charges 9!o:)99U  
  108 2811 专项应付款 special accounts payable ,"DkMK4%  
  109 2901 递延所得税负债 deferred income tax liabilities 'A4Lr  
  三、共同类 ?Hq`*I?b9  
  112 3101 衍生工具 derivative tool %e3lb<sv6  
  113 3201 套期工具 arbitrage tool  Wkf)4!  
  114 3202 被套期项目 arbitrage project a-hF/~84S:  
  四、所有者权益类 ] Qj65]  
  115 4001 实收资本 paid-up capital wj Y3:S~  
  116 4002 资本公积 contributed surplus i<-#yL5  
  117 4101 盈余公积 earned surplus wZ29/{,  
  119 4103 本年利润 profit for the current year 64[j:t=N  
  120 4104 利润分配 allocation of profits puDy&T  
  121 4201 库存股 treasury stock *#~3\{  
  五、成本类 n}a# b%e  
  122 5001 生产成本 production cost R D)dw  
  123 5101 制造费用 cost of production pS51fF9  
  124 5201 劳务成本 service cost bw+~5pqM  
  125 5301 研发支出 research and development expenditures {<&x9<f9  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor x_#yH3kJ  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor T"3WB o  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ?eeE[F  
  六、损益类 ^8B#-9Ph b  
  129 6001 主营业务收入 main business income O(CUwk  
  130 6011 利息收入 金融共用​ interest income financial sharing @aI`ru+a  
  135 6051 其他业务收入 other business income `$Q $l  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance k4eV*e8  
  137 6101 公允价值变动损益 sound value flexible loss and profit h}.0Ne  
  138 6111 投资收益 income on investment $YFn$.70\  
  142 6301 营业外收入 nonrevenue receipt TqCzpf&&h/  
  143 6401 主营业务成本 main business cost i_I`Y  
  144 6402 其他业务支出 other business expense XYf;72*  
  145 6405 营业税金及附加 business tariff and annex :*Sl\:_X)  
  146 6411 利息支出 金融共用 interest expense financial sharing tXwnK[~x  
  155 6601 销售费用 marketing cost `}s)0 /}6  
  156 6602 管理费用 managing cost |7%M:7 Q  
  157 6603 财务费用 financial cost i x ,5-j  
  158 6604 勘探费用 exploration expense !i0:1{.  
  159 6701 资产减值损失 loss from asset devaluation pl'n 0L<l  
  160 6711 营业外支出 nonoperating expense !%sj-RMvG  
  161 6801 所得税 income tax y1FS?hSD0  
  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