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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  (# 6<k  
  1 1001 库存现金 cash on hand af<NMgT2s~  
  2 1002 银行存款 bank deposit m"gni #  
  5 1015 其他货币资金 other monetary capital [lNqT1%]  
  9 1101 交易性金融资产 transaction monetary assets K\IYx|Hm a  
  11 1121 应收票据 notes receivable v[{8G^Z}54  
  12 1122 应收账款 Account receivable Ml8 YyF/~  
  13 1123 预付账款 account prepaid k_D4'(V:b  
  14 1131 应收股利 dividend receivable RgB6:f,  
  15 1132 应收利息 accrued interest receivable t."g\;  
  21 1231 其他应收款 accounts receivable-others m]FaEQVoE  
  22 1241 坏账准备 had debts reserve 9Z,*h-o  
  28 1401 材料采购 procurement of materials [=F>#8=  
  29 1402 在途物资 materials in transit Pz]bZPHn  
  30 1403 原材料 raw materials 1B)Y;hg6&  
  32 1406 库存商品 commodity stocks =tr1*s{  
  33 1407 发出商品 goods in transit 8K \'Z  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles < /;Q8;0  
  42 1461 存货跌价准备 reserve against stock price declining V_&GYXx(J  
  43 1501 待摊费用 fees to be apportioned E?30J3S  
  45 1521 持有至到期投资 hold investment due q2x|%H RF  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve (Wd_G-da  
  47 1523 可供出售金融资产 financial assets available for sale r]A" Og_U  
  48 1524 长期股权投资 long-term stock ownership investment lLuID  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve p?+lAbe6H  
  50 1526 投资性房地产 investment real eastate RAIVdQ}.Z  
  51 1531 长期应收款 long-term account receivable =?/N5O(  
  52 1541 未实现融资收益 unrealized financing income };&HhBc!g  
  54 1601 固定资产 permanent assets C# MF pT  
  55 1602 累计折旧 accumulated depreciation T4OguP=  
  56 1603 固定资产减值准备permanent assets reduction reserve )W&o?VRfO  
  57 1604 在建工程 construction in process ^FP} qW~;9  
  58 1605 工程物资 engineer material zRwb"  
  59 1606 固定资产清理 disposal of fixed assets k ? 3S  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing -1qZqU$h  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing uYFMv=>j  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ecr886  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture +>JdYV<?0  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture &|v{#,ymeb  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation .z=U= _e  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 3gb|x?  
  67 1701 无形资产 intangible assets )!tCC-Cr  
  68 1702 累计摊销 accumulated amortization M]}l^ m>L  
  69 1703 无形资产减值准备 intangible assets reduction reserve 9YR]+*  
  70 1711 商誉 business reputation yGU .AM  
  71 1801 长期待摊费用 long-term deferred expenses sK+ (v  
  72 1811 递延所得税资产 deferred income tax assets ^vJ"-{  
  73 1901 待处理财产损溢 waiting assets profit and loss A0G)imsW:_  
  二、负债类 debt group q5Fs)B  
  74 2001 短期借款 short-term loan Lj}>Xy(7<  
  81 2101 交易性金融负债 transaction financial liabilities <&4nOt  
  83 2201 应付票据 notes payable z0#-)AeS  
  84 2202 应付账款 account payable Lp_$?MCD.  
  85 2205 预收账款 item received in advance Aj [?aL  
  86 2211 应付职工薪酬 employee pay payable o4$Ott%Wm  
  87 2221 应交税费 tax payable 9]"S:{KSCn  
  88 2231 应付股利 dividend payable C\ tp rnY  
  89 2232 应付利息 interest payable y8G&Wg aCi  
  90 2241 其他应付款 other account payable Mr-DGLJ  
  97 2401 预提费用 withholding expenses _ `H.h6h  
  98 2411 预计负债 estimated liabilities m23+kj)+VY  
  99 2501 递延收益 deferred income rJ'/\Hh5P  
  100 2601 长期借款 money borrowed for long term {3VZ3i  
  101 2602 长期债券 long-term bond C)NC&fV  
  106 2801 长期应付款 long-term account payable Rj^7#,993  
  107 2802 未确认融资费用 unacknowledged financial charges [`d$X^<y;  
  108 2811 专项应付款 special accounts payable `>s7M.|X  
  109 2901 递延所得税负债 deferred income tax liabilities yQ9ZhdQS  
  三、共同类 rah,dVE]  
  112 3101 衍生工具 derivative tool P` #QGZ>  
  113 3201 套期工具 arbitrage tool ;x-(kIiE  
  114 3202 被套期项目 arbitrage project 2K;#Evn'j  
  四、所有者权益类 P''X_1oMC  
  115 4001 实收资本 paid-up capital !=3Rg-'d1  
  116 4002 资本公积 contributed surplus >&OUGu|  
  117 4101 盈余公积 earned surplus 3{KR {B#L  
  119 4103 本年利润 profit for the current year @:Di`B_{  
  120 4104 利润分配 allocation of profits qD#VbvRc9+  
  121 4201 库存股 treasury stock wJ gX/W  
  五、成本类 Wt^|BjbB4  
  122 5001 生产成本 production cost baee?6  
  123 5101 制造费用 cost of production " Ya9~6  
  124 5201 劳务成本 service cost 6xoq;=o  
  125 5301 研发支出 research and development expenditures 4e +~.5r@i  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor mLwoi!]m  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 'B_\TU0 O  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor #Z\ O}<  
  六、损益类 b;#\~( a  
  129 6001 主营业务收入 main business income R[LsE^  
  130 6011 利息收入 金融共用​ interest income financial sharing H6gU?9%  
  135 6051 其他业务收入 other business income 2edBQYWd  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance h>alGLN>  
  137 6101 公允价值变动损益 sound value flexible loss and profit m 41t(i  
  138 6111 投资收益 income on investment 1j0-9Kg'  
  142 6301 营业外收入 nonrevenue receipt ;#TaZN  
  143 6401 主营业务成本 main business cost m #f{]+6U  
  144 6402 其他业务支出 other business expense lv]quloT  
  145 6405 营业税金及附加 business tariff and annex JS2nXs1  
  146 6411 利息支出 金融共用 interest expense financial sharing P}V=*g  
  155 6601 销售费用 marketing cost w(j^ccPD  
  156 6602 管理费用 managing cost n-o3  
  157 6603 财务费用 financial cost eWvo,4  
  158 6604 勘探费用 exploration expense JqCc;Cbd  
  159 6701 资产减值损失 loss from asset devaluation Rrg8{DZhv  
  160 6711 营业外支出 nonoperating expense /4$4h;_8  
  161 6801 所得税 income tax &.Q8Mi aT  
  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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