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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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离线小飞兔
 

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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 pYr+n9)^  
  1 1001 库存现金 cash on hand r%ebC   
  2 1002 银行存款 bank deposit d8+@K&z|  
  5 1015 其他货币资金 other monetary capital J=: \b  
  9 1101 交易性金融资产 transaction monetary assets IO=$+c  
  11 1121 应收票据 notes receivable -Eq[J k  
  12 1122 应收账款 Account receivable 9rT^rTV  
  13 1123 预付账款 account prepaid ScD E)r  
  14 1131 应收股利 dividend receivable 7ZyP  
  15 1132 应收利息 accrued interest receivable <%m1+%mA.  
  21 1231 其他应收款 accounts receivable-others dPf7o   
  22 1241 坏账准备 had debts reserve )S`[ gK  
  28 1401 材料采购 procurement of materials zb"4_L@m2  
  29 1402 在途物资 materials in transit U:3O E97  
  30 1403 原材料 raw materials Wq5}LO)  
  32 1406 库存商品 commodity stocks F.1u9)   
  33 1407 发出商品 goods in transit nTwJR  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles =_ N[mR^  
  42 1461 存货跌价准备 reserve against stock price declining BKb#\(95*  
  43 1501 待摊费用 fees to be apportioned o~\.jQQxa  
  45 1521 持有至到期投资 hold investment due _`^AgRE  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 'kY/=*=Q  
  47 1523 可供出售金融资产 financial assets available for sale /BQqg0 8@L  
  48 1524 长期股权投资 long-term stock ownership investment 9% NobT  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve aBG^X h x  
  50 1526 投资性房地产 investment real eastate w%X@os}E  
  51 1531 长期应收款 long-term account receivable t0@AfO.'1  
  52 1541 未实现融资收益 unrealized financing income (EosLn h0  
  54 1601 固定资产 permanent assets JR15y3 F  
  55 1602 累计折旧 accumulated depreciation 5G(dvM-n  
  56 1603 固定资产减值准备permanent assets reduction reserve #ley3rJW]  
  57 1604 在建工程 construction in process aT}Hc5L,b  
  58 1605 工程物资 engineer material r<:d+5"  
  59 1606 固定资产清理 disposal of fixed assets yTK3eK  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing *) T"-}F  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing t1J3'lS  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 1j op;{,^  
  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 C,$o+q*)W9  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ">3t+A  
  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 ){'<67dK  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation _#&oQFdYR  
  67 1701 无形资产 intangible assets _Y]Oloo('  
  68 1702 累计摊销 accumulated amortization <rK[&JlJ  
  69 1703 无形资产减值准备 intangible assets reduction reserve }+pwSjsno  
  70 1711 商誉 business reputation ry=8Oq&[~  
  71 1801 长期待摊费用 long-term deferred expenses MMpId Uhr  
  72 1811 递延所得税资产 deferred income tax assets Z}\,rex  
  73 1901 待处理财产损溢 waiting assets profit and loss 1;S?9N_B  
  二、负债类 debt group 39 zfbxX  
  74 2001 短期借款 short-term loan 6 B7*|R>  
  81 2101 交易性金融负债 transaction financial liabilities %Y=r5'6l  
  83 2201 应付票据 notes payable =SeQ- H#  
  84 2202 应付账款 account payable $%"hhju  
  85 2205 预收账款 item received in advance QKts-b[3  
  86 2211 应付职工薪酬 employee pay payable uYg Q?*Z  
  87 2221 应交税费 tax payable !m9hL>5vR  
  88 2231 应付股利 dividend payable ^0}wmxDq  
  89 2232 应付利息 interest payable :):vB  
  90 2241 其他应付款 other account payable EsX(<bx  
  97 2401 预提费用 withholding expenses :Rv+Bm  
  98 2411 预计负债 estimated liabilities ^p 9V5o  
  99 2501 递延收益 deferred income fmQif]J;;  
  100 2601 长期借款 money borrowed for long term )8#-IXxp  
  101 2602 长期债券 long-term bond `L7^f!  
  106 2801 长期应付款 long-term account payable #\^=3A|b  
  107 2802 未确认融资费用 unacknowledged financial charges }[UH1+`L  
  108 2811 专项应付款 special accounts payable \mJR ^t  
  109 2901 递延所得税负债 deferred income tax liabilities Qb>("j~Z  
  三、共同类 N '&>bO?@`  
  112 3101 衍生工具 derivative tool U!c+i#:t  
  113 3201 套期工具 arbitrage tool <8kCmuGlk  
  114 3202 被套期项目 arbitrage project 6Y,&q|K  
  四、所有者权益类 hHVAN3e  
  115 4001 实收资本 paid-up capital wL3RcXW``e  
  116 4002 资本公积 contributed surplus &g23tT#P?  
  117 4101 盈余公积 earned surplus z;?jKE p  
  119 4103 本年利润 profit for the current year $ ~%Y}Xt*  
  120 4104 利润分配 allocation of profits C R?}*  
  121 4201 库存股 treasury stock >]gB@tn[  
  五、成本类 er-0 i L@  
  122 5001 生产成本 production cost IZLCwaW  
  123 5101 制造费用 cost of production $!9/s S?  
  124 5201 劳务成本 service cost " j?xgV  
  125 5301 研发支出 research and development expenditures ILH[ q>  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor O|=?!|`o  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor p=> +3  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor fS|e{!iI"  
  六、损益类 sH2xkUp  
  129 6001 主营业务收入 main business income RfD#/G3|  
  130 6011 利息收入 金融共用​ interest income financial sharing $^ ^M&[b-  
  135 6051 其他业务收入 other business income =FIZh}JD  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance +$(y2F7|u-  
  137 6101 公允价值变动损益 sound value flexible loss and profit Cu24xP`  
  138 6111 投资收益 income on investment !]A/ID0K  
  142 6301 营业外收入 nonrevenue receipt V( 0Y   
  143 6401 主营业务成本 main business cost 4xalm  
  144 6402 其他业务支出 other business expense ;R2A>f~  
  145 6405 营业税金及附加 business tariff and annex .-& =\}^2l  
  146 6411 利息支出 金融共用 interest expense financial sharing M.MQ?`_"b  
  155 6601 销售费用 marketing cost 4]0:zS*O  
  156 6602 管理费用 managing cost nXb_\ 9E  
  157 6603 财务费用 financial cost  f-[.^/  
  158 6604 勘探费用 exploration expense Ti0kfjhX7  
  159 6701 资产减值损失 loss from asset devaluation rDoMz3[w  
  160 6711 营业外支出 nonoperating expense *dBmb  
  161 6801 所得税 income tax @g;DA)!(  
  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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