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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 ?SHc}iaU#  
  1 1001 库存现金 cash on hand GH [ U!J  
  2 1002 银行存款 bank deposit `MN&(!&C*  
  5 1015 其他货币资金 other monetary capital 5hlJbWJa  
  9 1101 交易性金融资产 transaction monetary assets pZyb  
  11 1121 应收票据 notes receivable 7Ntjx(b$"h  
  12 1122 应收账款 Account receivable >l y&+3S  
  13 1123 预付账款 account prepaid Uyz;U34 oI  
  14 1131 应收股利 dividend receivable $0S.@wUG  
  15 1132 应收利息 accrued interest receivable S~] 8K8"sT  
  21 1231 其他应收款 accounts receivable-others n%7A;l!{  
  22 1241 坏账准备 had debts reserve jI@bTS o  
  28 1401 材料采购 procurement of materials KteZK.+#:  
  29 1402 在途物资 materials in transit #-l!`\@  
  30 1403 原材料 raw materials mABwM$_  
  32 1406 库存商品 commodity stocks B7NmET4  
  33 1407 发出商品 goods in transit [GcA.ABz  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles %:yHMEG]'  
  42 1461 存货跌价准备 reserve against stock price declining BiVd ka  
  43 1501 待摊费用 fees to be apportioned v'mJ~tz  
  45 1521 持有至到期投资 hold investment due X; e` y:9  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve B^E2UNRA  
  47 1523 可供出售金融资产 financial assets available for sale {s9y@c*15.  
  48 1524 长期股权投资 long-term stock ownership investment -MVNXAKnZ  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve (:tTx>V#  
  50 1526 投资性房地产 investment real eastate 'p4da2%  
  51 1531 长期应收款 long-term account receivable Fm-q=3  
  52 1541 未实现融资收益 unrealized financing income UXcH";*9b  
  54 1601 固定资产 permanent assets 7J #g1  
  55 1602 累计折旧 accumulated depreciation |H3?ox*  
  56 1603 固定资产减值准备permanent assets reduction reserve 'fp<FeTg  
  57 1604 在建工程 construction in process T%N~oa  
  58 1605 工程物资 engineer material \i &vOH'  
  59 1606 固定资产清理 disposal of fixed assets wN/*|?`Z  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing .j'@K+< 45  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing KT]J,b  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture '@3a,pl  
  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 )'/nS$\E:  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture \4]zNV ~x  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation >*<6 zQf  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation a:(: :m  
  67 1701 无形资产 intangible assets _E x*%Qf.  
  68 1702 累计摊销 accumulated amortization ZC9.R$}Kl  
  69 1703 无形资产减值准备 intangible assets reduction reserve FVvv   
  70 1711 商誉 business reputation q9g[+*9]$  
  71 1801 长期待摊费用 long-term deferred expenses RGx]DP$5G  
  72 1811 递延所得税资产 deferred income tax assets  }uV?  
  73 1901 待处理财产损溢 waiting assets profit and loss R-2FNl  
  二、负债类 debt group [F BCz>  
  74 2001 短期借款 short-term loan i_jax)m%  
  81 2101 交易性金融负债 transaction financial liabilities VDb,$i.Z0  
  83 2201 应付票据 notes payable O=!)})YG  
  84 2202 应付账款 account payable *'AS^2'  
  85 2205 预收账款 item received in advance yP1Y3Tga=  
  86 2211 应付职工薪酬 employee pay payable u+I r:k  
  87 2221 应交税费 tax payable :!Y?j{sGU  
  88 2231 应付股利 dividend payable tNi% }~Z  
  89 2232 应付利息 interest payable d =B@EyN  
  90 2241 其他应付款 other account payable .5#tB*H  
  97 2401 预提费用 withholding expenses FJwZo}<6E  
  98 2411 预计负债 estimated liabilities 9wDB C~.  
  99 2501 递延收益 deferred income |4?}W ,  
  100 2601 长期借款 money borrowed for long term 'o#J>a~!9L  
  101 2602 长期债券 long-term bond 6Mf3)o2  
  106 2801 长期应付款 long-term account payable >TY5 ZRB  
  107 2802 未确认融资费用 unacknowledged financial charges &ttv4BC^r  
  108 2811 专项应付款 special accounts payable 6iV"Tl{z-  
  109 2901 递延所得税负债 deferred income tax liabilities ?( dYW7S  
  三、共同类 wn A%Nh7  
  112 3101 衍生工具 derivative tool  7KSGG1ts  
  113 3201 套期工具 arbitrage tool kS\.  
  114 3202 被套期项目 arbitrage project +{=_|3(  
  四、所有者权益类 n.)[MC}  
  115 4001 实收资本 paid-up capital %t5BB$y  
  116 4002 资本公积 contributed surplus H-\ {w    
  117 4101 盈余公积 earned surplus f2w=ln  
  119 4103 本年利润 profit for the current year *?R\ [59  
  120 4104 利润分配 allocation of profits hB GGs  
  121 4201 库存股 treasury stock 9,EaN{GM  
  五、成本类 v ACsppa>#  
  122 5001 生产成本 production cost lu@>?,<  
  123 5101 制造费用 cost of production VM V]TPks>  
  124 5201 劳务成本 service cost Jq+$_Uqd  
  125 5301 研发支出 research and development expenditures #@\NdW\  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor #()cG  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor "jQe\  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor rJc)< OZjT  
  六、损益类 <@AsCiQF  
  129 6001 主营业务收入 main business income l SVW}t  
  130 6011 利息收入 金融共用​ interest income financial sharing >$S,>d_k`  
  135 6051 其他业务收入 other business income 1N$gE  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance gt t$O  
  137 6101 公允价值变动损益 sound value flexible loss and profit 1f pS"_}  
  138 6111 投资收益 income on investment mP$G 9R  
  142 6301 营业外收入 nonrevenue receipt f;tyoN0wHx  
  143 6401 主营业务成本 main business cost $qUta< o2@  
  144 6402 其他业务支出 other business expense b#I*~  
  145 6405 营业税金及附加 business tariff and annex iP? ASqo{  
  146 6411 利息支出 金融共用 interest expense financial sharing <K=B(-~  
  155 6601 销售费用 marketing cost &fd4IO/O  
  156 6602 管理费用 managing cost 6nWx>R<  
  157 6603 财务费用 financial cost b\0 Q:  
  158 6604 勘探费用 exploration expense <% 3SI.  
  159 6701 资产减值损失 loss from asset devaluation )D@n?qbG  
  160 6711 营业外支出 nonoperating expense 4(0t GF  
  161 6801 所得税 income tax }jY[| >z  
  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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