论坛风格切换切换到宽版
  • 1794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
F-ZTy"z  
  一、资产类 ^@/wXj:  
  1 1001 库存现金 cash on hand .X3n9]  
  2 1002 银行存款 bank deposit v\bWQs1  
  5 1015 其他货币资金 other monetary capital }JtcAuQt  
  9 1101 交易性金融资产 transaction monetary assets n eu<zSS  
  11 1121 应收票据 notes receivable 8!35 K  
  12 1122 应收账款 Account receivable YSxr(\~j   
  13 1123 预付账款 account prepaid i Ehc<  
  14 1131 应收股利 dividend receivable L *\[;.mk  
  15 1132 应收利息 accrued interest receivable H2|'JA#v  
  21 1231 其他应收款 accounts receivable-others %|+aI?  
  22 1241 坏账准备 had debts reserve ^`#7(S)a/  
  28 1401 材料采购 procurement of materials g~-IT&O  
  29 1402 在途物资 materials in transit e=h-}XRC  
  30 1403 原材料 raw materials nW]CA ~  
  32 1406 库存商品 commodity stocks 3}V (8  
  33 1407 发出商品 goods in transit ~m<K5K6 V  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles =U~53Tg  
  42 1461 存货跌价准备 reserve against stock price declining <LH6my  
  43 1501 待摊费用 fees to be apportioned $W}:,]hoj  
  45 1521 持有至到期投资 hold investment due .0yBI=QI  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve wM[Z 0*K  
  47 1523 可供出售金融资产 financial assets available for sale [L-wAk:Fb  
  48 1524 长期股权投资 long-term stock ownership investment `vzMuL;  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve R%r25_8  
  50 1526 投资性房地产 investment real eastate G)YmaHeI;[  
  51 1531 长期应收款 long-term account receivable %cDGs^lgA  
  52 1541 未实现融资收益 unrealized financing income 1E!.E=Y ?M  
  54 1601 固定资产 permanent assets }>AA[ba"'  
  55 1602 累计折旧 accumulated depreciation #*9 | \  
  56 1603 固定资产减值准备permanent assets reduction reserve 8h)7K/!\  
  57 1604 在建工程 construction in process D"$ 97  
  58 1605 工程物资 engineer material "4xo,JUf  
  59 1606 固定资产清理 disposal of fixed assets #\N8E-d  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing aC' 6  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing OH`zeI,[*  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture c]1AM)xo  
  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 !oi {8X@  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture @VHstjos^V  
  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 %w>3Fwj`z  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation h3E}Sa(MQ:  
  67 1701 无形资产 intangible assets =?4[:#Rh  
  68 1702 累计摊销 accumulated amortization 19[oXyFI  
  69 1703 无形资产减值准备 intangible assets reduction reserve 2sgp$r  
  70 1711 商誉 business reputation }9U_4k  
  71 1801 长期待摊费用 long-term deferred expenses AXxyB"7A}  
  72 1811 递延所得税资产 deferred income tax assets Muq~p~m}  
  73 1901 待处理财产损溢 waiting assets profit and loss _~tF2`,Y_p  
  二、负债类 debt group #]^C(qmb:  
  74 2001 短期借款 short-term loan  l #]#_  
  81 2101 交易性金融负债 transaction financial liabilities /m>SEo\{C  
  83 2201 应付票据 notes payable +68age;dM  
  84 2202 应付账款 account payable 6&<QjO  
  85 2205 预收账款 item received in advance A`~?2LH,~F  
  86 2211 应付职工薪酬 employee pay payable I+W,%)vb  
  87 2221 应交税费 tax payable GMZ6 dK  
  88 2231 应付股利 dividend payable pk'd& .  
  89 2232 应付利息 interest payable ' xaPahx;  
  90 2241 其他应付款 other account payable 8cvSA&l(D  
  97 2401 预提费用 withholding expenses };}N1[D   
  98 2411 预计负债 estimated liabilities si~zg\uY  
  99 2501 递延收益 deferred income n|T$3j)  
  100 2601 长期借款 money borrowed for long term 9MJ:]F5+  
  101 2602 长期债券 long-term bond )mAD<y+  
  106 2801 长期应付款 long-term account payable [oBRH]9cq  
  107 2802 未确认融资费用 unacknowledged financial charges Z$c&Y>@)  
  108 2811 专项应付款 special accounts payable v; ewMiK@E  
  109 2901 递延所得税负债 deferred income tax liabilities ~ m vv :u  
  三、共同类 dtV*CX.D.7  
  112 3101 衍生工具 derivative tool G3!O@j!7w$  
  113 3201 套期工具 arbitrage tool =Gj~:|;$  
  114 3202 被套期项目 arbitrage project pHoxw|'Y  
  四、所有者权益类 &xUCXj2-z  
  115 4001 实收资本 paid-up capital !]7b31$M_  
  116 4002 资本公积 contributed surplus s!D?%  
  117 4101 盈余公积 earned surplus d j9i*#F  
  119 4103 本年利润 profit for the current year 1x / R  
  120 4104 利润分配 allocation of profits Q$: ,N=%  
  121 4201 库存股 treasury stock ~ [/jk !G  
  五、成本类 "g"%7jK  
  122 5001 生产成本 production cost `tT7&*Os  
  123 5101 制造费用 cost of production (I;81h`1G  
  124 5201 劳务成本 service cost t]vv&vk>  
  125 5301 研发支出 research and development expenditures }9B},  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Ap"%%D^{:  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor FncP,F$8   
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor yXtQfR  
  六、损益类 )BaGY  
  129 6001 主营业务收入 main business income MUtM^uY  
  130 6011 利息收入 金融共用​ interest income financial sharing ow`F 7  
  135 6051 其他业务收入 other business income bx6=LK  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance e{4e<hd  
  137 6101 公允价值变动损益 sound value flexible loss and profit MVQ6I/EA4  
  138 6111 投资收益 income on investment {#@[ttw$U  
  142 6301 营业外收入 nonrevenue receipt dci,[TEGu  
  143 6401 主营业务成本 main business cost .2rpQa/h  
  144 6402 其他业务支出 other business expense `z/ p,. u  
  145 6405 营业税金及附加 business tariff and annex %0vsm+XQ0E  
  146 6411 利息支出 金融共用 interest expense financial sharing ghkV^ [  
  155 6601 销售费用 marketing cost o9M r7  
  156 6602 管理费用 managing cost  -y_q  
  157 6603 财务费用 financial cost =SW<Vhtb  
  158 6604 勘探费用 exploration expense i 8 cmT+}>  
  159 6701 资产减值损失 loss from asset devaluation j~+(#|  
  160 6711 营业外支出 nonoperating expense  RZqMpW  
  161 6801 所得税 income tax E)p[^1WC  
  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