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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 %r G4X  
  1 1001 库存现金 cash on hand `!Z?F]):G  
  2 1002 银行存款 bank deposit b(GV4%  
  5 1015 其他货币资金 other monetary capital d-B+s%>D  
  9 1101 交易性金融资产 transaction monetary assets 6wh PW .  
  11 1121 应收票据 notes receivable jeWv~JA%L|  
  12 1122 应收账款 Account receivable 9=ygkPY  
  13 1123 预付账款 account prepaid AJ7^'p9Y  
  14 1131 应收股利 dividend receivable v#qdq!64  
  15 1132 应收利息 accrued interest receivable PM[_0b  
  21 1231 其他应收款 accounts receivable-others (Of6Ij?  
  22 1241 坏账准备 had debts reserve ")No t$8  
  28 1401 材料采购 procurement of materials !vAmjjB  
  29 1402 在途物资 materials in transit ?I6rW JcQ6  
  30 1403 原材料 raw materials 49Jnp>h  
  32 1406 库存商品 commodity stocks n8<?<-2  
  33 1407 发出商品 goods in transit j+gx n_E  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles iibG$?(  
  42 1461 存货跌价准备 reserve against stock price declining uVn"L:_  
  43 1501 待摊费用 fees to be apportioned EcB !bf  
  45 1521 持有至到期投资 hold investment due ^qR|lA@=\  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve d=xjLbsZ  
  47 1523 可供出售金融资产 financial assets available for sale d#0:U Y%~  
  48 1524 长期股权投资 long-term stock ownership investment 6P{^j  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve jXE:aWQht  
  50 1526 投资性房地产 investment real eastate Lmte ~oBi  
  51 1531 长期应收款 long-term account receivable losqc *|  
  52 1541 未实现融资收益 unrealized financing income />S^`KSTM  
  54 1601 固定资产 permanent assets Dm}eX:'{  
  55 1602 累计折旧 accumulated depreciation i7.8H*z'  
  56 1603 固定资产减值准备permanent assets reduction reserve ":udoVS!  
  57 1604 在建工程 construction in process x8rg/y  
  58 1605 工程物资 engineer material =Nt HV4=b  
  59 1606 固定资产清理 disposal of fixed assets }CBQdH&g;  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 8<C*D".T$  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing &" t~d}Rg  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture !#)t<9]fv  
  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 +=8wZ]  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture >4X2uNbZS  
  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 }:IIk-JoC  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation RJW O h  
  67 1701 无形资产 intangible assets M4C8K{}  
  68 1702 累计摊销 accumulated amortization 4]U=Y>\Sr  
  69 1703 无形资产减值准备 intangible assets reduction reserve t`H1]`c?  
  70 1711 商誉 business reputation ;98&5X\u<  
  71 1801 长期待摊费用 long-term deferred expenses %v8 &  
  72 1811 递延所得税资产 deferred income tax assets $v@$C4  
  73 1901 待处理财产损溢 waiting assets profit and loss " !EnQB=  
  二、负债类 debt group @-)?uYw:r  
  74 2001 短期借款 short-term loan #-'`Yb w  
  81 2101 交易性金融负债 transaction financial liabilities q~R8<G%YK  
  83 2201 应付票据 notes payable [LnPV2@e  
  84 2202 应付账款 account payable ,>-D xS  
  85 2205 预收账款 item received in advance jU&m*0nL  
  86 2211 应付职工薪酬 employee pay payable w{W+W J  
  87 2221 应交税费 tax payable {}YA7M:L  
  88 2231 应付股利 dividend payable S/`#6  
  89 2232 应付利息 interest payable )*BZ o >"  
  90 2241 其他应付款 other account payable <!sLf z?  
  97 2401 预提费用 withholding expenses N55F5  
  98 2411 预计负债 estimated liabilities @A1f#Ed<  
  99 2501 递延收益 deferred income G JRl{Y  
  100 2601 长期借款 money borrowed for long term 72s qt5C]  
  101 2602 长期债券 long-term bond 'v]0;~\mp>  
  106 2801 长期应付款 long-term account payable YcobK#c  
  107 2802 未确认融资费用 unacknowledged financial charges Uqel UL}  
  108 2811 专项应付款 special accounts payable zzf@U &x<  
  109 2901 递延所得税负债 deferred income tax liabilities uy hh"[  
  三、共同类 7\ _MA!:<  
  112 3101 衍生工具 derivative tool kg^0%-F  
  113 3201 套期工具 arbitrage tool zo ?RFn  
  114 3202 被套期项目 arbitrage project uBRlvNJ  
  四、所有者权益类 @ 8H$   
  115 4001 实收资本 paid-up capital -MTk9<qnT  
  116 4002 资本公积 contributed surplus :01d9|#  
  117 4101 盈余公积 earned surplus yI: ;+K  
  119 4103 本年利润 profit for the current year @Y/&qpo$#W  
  120 4104 利润分配 allocation of profits nc;e NB  
  121 4201 库存股 treasury stock ,m#  
  五、成本类 KHAc!4lA  
  122 5001 生产成本 production cost . }\8Y=  
  123 5101 制造费用 cost of production (.:*GUg  
  124 5201 劳务成本 service cost H4y9\ -  
  125 5301 研发支出 research and development expenditures Gm B&TD m  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor n*7^lAa2  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor \\dUp>1=  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 6MVu"0#  
  六、损益类 c*ueI5i  
  129 6001 主营业务收入 main business income XjN4EDi+E  
  130 6011 利息收入 金融共用​ interest income financial sharing hBX*02p   
  135 6051 其他业务收入 other business income i{6&/TBnr  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance gE6'A  
  137 6101 公允价值变动损益 sound value flexible loss and profit V$ H(a`!  
  138 6111 投资收益 income on investment \78E>(`'  
  142 6301 营业外收入 nonrevenue receipt RzqgN*]lY  
  143 6401 主营业务成本 main business cost T aS1%(  
  144 6402 其他业务支出 other business expense ;?/5 Mr  
  145 6405 营业税金及附加 business tariff and annex 5pJe`}O4  
  146 6411 利息支出 金融共用 interest expense financial sharing a.V5fl0?I@  
  155 6601 销售费用 marketing cost gq?7O<  
  156 6602 管理费用 managing cost ov_l)vt  
  157 6603 财务费用 financial cost @[g7\d  
  158 6604 勘探费用 exploration expense D}?p>e|<D  
  159 6701 资产减值损失 loss from asset devaluation d1cp=RbC  
  160 6711 营业外支出 nonoperating expense r:bJU1P1$s  
  161 6801 所得税 income tax ~M}{rl.n=  
  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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