论坛风格切换切换到宽版
  • 3454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
XlF,_  
  一、资产类 " J9   
  1 1001 库存现金 cash on hand jGo%Aase  
  2 1002 银行存款 bank deposit yT OZa-  
  5 1015 其他货币资金 other monetary capital ,YM=?No  
  9 1101 交易性金融资产 transaction monetary assets gWU#NRRc  
  11 1121 应收票据 notes receivable >mA]2gV<a  
  12 1122 应收账款 Account receivable BEb?jRMjLg  
  13 1123 预付账款 account prepaid YM;ro5_KF  
  14 1131 应收股利 dividend receivable W gyRK2#!  
  15 1132 应收利息 accrued interest receivable 16Ka>=G  
  21 1231 其他应收款 accounts receivable-others UeCi{ W  
  22 1241 坏账准备 had debts reserve =:g\I6'a  
  28 1401 材料采购 procurement of materials 'vVt^h2  
  29 1402 在途物资 materials in transit  )XonFI  
  30 1403 原材料 raw materials 'Y2$9qy-L  
  32 1406 库存商品 commodity stocks [7.Num_L  
  33 1407 发出商品 goods in transit ]g$ky.;  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles I52nQCXi  
  42 1461 存货跌价准备 reserve against stock price declining Zex~ $r  
  43 1501 待摊费用 fees to be apportioned P n^:cr|  
  45 1521 持有至到期投资 hold investment due ^n~Kr1}nj  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve a7_Q8iMe  
  47 1523 可供出售金融资产 financial assets available for sale 90+Vw`Gz=  
  48 1524 长期股权投资 long-term stock ownership investment aoW2c1`?Z  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve "Fmq$.$%  
  50 1526 投资性房地产 investment real eastate /Hk})o_  
  51 1531 长期应收款 long-term account receivable _hV34:1F  
  52 1541 未实现融资收益 unrealized financing income +?6]Vu&|f  
  54 1601 固定资产 permanent assets -ABj>y[  
  55 1602 累计折旧 accumulated depreciation pSQ2wjps  
  56 1603 固定资产减值准备permanent assets reduction reserve T$M Xsq  
  57 1604 在建工程 construction in process }!fIY7gv  
  58 1605 工程物资 engineer material HHw&BNQG  
  59 1606 固定资产清理 disposal of fixed assets 4IZAJqw(*  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing W<&/5s  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ]E"J^mflGK  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture %6lGRq{/?  
  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 th*!EFA^o  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture !8|r$mN8  
  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 $Xo_8SX,  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation nl2Lqu1  
  67 1701 无形资产 intangible assets ]+ub R;  
  68 1702 累计摊销 accumulated amortization ,.{M1D6'R`  
  69 1703 无形资产减值准备 intangible assets reduction reserve ;FwUUKj  
  70 1711 商誉 business reputation 1H">Rb30@  
  71 1801 长期待摊费用 long-term deferred expenses hs+)a%A3G  
  72 1811 递延所得税资产 deferred income tax assets hH>a{7V   
  73 1901 待处理财产损溢 waiting assets profit and loss }L Q%%  
  二、负债类 debt group 2IHS)kkT|  
  74 2001 短期借款 short-term loan =zAFsRoD_B  
  81 2101 交易性金融负债 transaction financial liabilities i88 5T '  
  83 2201 应付票据 notes payable D`41\#ti  
  84 2202 应付账款 account payable y /8iEs  
  85 2205 预收账款 item received in advance "(H%m9K  
  86 2211 应付职工薪酬 employee pay payable 0?FJ ~pu  
  87 2221 应交税费 tax payable bp8sZK"z  
  88 2231 应付股利 dividend payable .3+ 8Ip#z  
  89 2232 应付利息 interest payable 8yI4=P"F,  
  90 2241 其他应付款 other account payable 0*P-/)o x  
  97 2401 预提费用 withholding expenses (@T{ [\  
  98 2411 预计负债 estimated liabilities #%GBopv  
  99 2501 递延收益 deferred income  3k6Dbz  
  100 2601 长期借款 money borrowed for long term yAGQD[ih  
  101 2602 长期债券 long-term bond F _@` <d!  
  106 2801 长期应付款 long-term account payable A ][ ;v  
  107 2802 未确认融资费用 unacknowledged financial charges \g]rOYW  
  108 2811 专项应付款 special accounts payable dXn$XGF%R  
  109 2901 递延所得税负债 deferred income tax liabilities #Z]Cq0=  
  三、共同类 QN#Lbsd  
  112 3101 衍生工具 derivative tool  ]E :L  
  113 3201 套期工具 arbitrage tool \A!I ln  
  114 3202 被套期项目 arbitrage project XH0Vs.w  
  四、所有者权益类 MftaT5  
  115 4001 实收资本 paid-up capital x=K'Jj  
  116 4002 资本公积 contributed surplus `mZ1!I-T  
  117 4101 盈余公积 earned surplus RigS1A\2l  
  119 4103 本年利润 profit for the current year JeVbFZ8  
  120 4104 利润分配 allocation of profits 7]5+%[Dg!  
  121 4201 库存股 treasury stock &2y9J2aA  
  五、成本类 'Q7 t5v@FF  
  122 5001 生产成本 production cost gi: M=  
  123 5101 制造费用 cost of production XkW@"pf&Fh  
  124 5201 劳务成本 service cost k|]l2zlT  
  125 5301 研发支出 research and development expenditures [D?xd/G  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor # NK{]H$fd  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor o=5hG9dj  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor tg%<@U`7=  
  六、损益类 {9@E[bWp#  
  129 6001 主营业务收入 main business income .aK= z)  
  130 6011 利息收入 金融共用​ interest income financial sharing UK8k`;^KI  
  135 6051 其他业务收入 other business income b5|l8<\  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance X2~KNw  
  137 6101 公允价值变动损益 sound value flexible loss and profit 1-4[w *u>  
  138 6111 投资收益 income on investment kd p*6ynD  
  142 6301 营业外收入 nonrevenue receipt geM`O|Np  
  143 6401 主营业务成本 main business cost #N=_-  
  144 6402 其他业务支出 other business expense oe9S$C;$'  
  145 6405 营业税金及附加 business tariff and annex \"yR[.Q?   
  146 6411 利息支出 金融共用 interest expense financial sharing Br$/hn=  
  155 6601 销售费用 marketing cost 'r^'wv]  
  156 6602 管理费用 managing cost ``Um$i~e%  
  157 6603 财务费用 financial cost BNJG-b|g^  
  158 6604 勘探费用 exploration expense su-0G?c  
  159 6701 资产减值损失 loss from asset devaluation (d <pxx  
  160 6711 营业外支出 nonoperating expense z;0]T=g  
  161 6801 所得税 income tax (hY^E(D  
  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