论坛风格切换切换到宽版
  • 1917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
`H*mQERb  
  一、资产类 G}NqVbZ9]  
  1 1001 库存现金 cash on hand Lp|n)29+du  
  2 1002 银行存款 bank deposit c>/7E-T  
  5 1015 其他货币资金 other monetary capital N:+EGmp  
  9 1101 交易性金融资产 transaction monetary assets hmuhq:<f  
  11 1121 应收票据 notes receivable !~'D;Jh  
  12 1122 应收账款 Account receivable Gkfzb>_V]  
  13 1123 预付账款 account prepaid DyZ6&*s$  
  14 1131 应收股利 dividend receivable AFYdBK]  
  15 1132 应收利息 accrued interest receivable a"g\f{v0AR  
  21 1231 其他应收款 accounts receivable-others 0ZI}eZA j  
  22 1241 坏账准备 had debts reserve u =~`5vA  
  28 1401 材料采购 procurement of materials %Q]thv:  
  29 1402 在途物资 materials in transit w}$;2g0=a<  
  30 1403 原材料 raw materials 3bo [3 4  
  32 1406 库存商品 commodity stocks kqo4 v; r  
  33 1407 发出商品 goods in transit ze5#6Vzd&  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles KX cRm)  
  42 1461 存货跌价准备 reserve against stock price declining OuWRLcJ!  
  43 1501 待摊费用 fees to be apportioned -T+'3</T  
  45 1521 持有至到期投资 hold investment due \{a5]G(4s  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve I|;zGmg#k  
  47 1523 可供出售金融资产 financial assets available for sale $1zWQJd[-  
  48 1524 长期股权投资 long-term stock ownership investment {dE(.Z?]!#  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve {]m/15/$C  
  50 1526 投资性房地产 investment real eastate ph!h8@e  
  51 1531 长期应收款 long-term account receivable PX/^*  
  52 1541 未实现融资收益 unrealized financing income <)sL8G9Y  
  54 1601 固定资产 permanent assets Sz1J4$5  
  55 1602 累计折旧 accumulated depreciation H)dZ0n4T  
  56 1603 固定资产减值准备permanent assets reduction reserve r6aIW8  
  57 1604 在建工程 construction in process QpoC-4F  
  58 1605 工程物资 engineer material M5_ t#[ [  
  59 1606 固定资产清理 disposal of fixed assets 368 g> /#'  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing hV) `e"r\s  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing G6x'Myg I  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture f;,*P,K  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture _;S~nn  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture SsfC m C  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation -*J!Ws(9  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation akCCpnX_d  
  67 1701 无形资产 intangible assets = 9p3^:S  
  68 1702 累计摊销 accumulated amortization >/%XP_q%`e  
  69 1703 无形资产减值准备 intangible assets reduction reserve l4iklg3  
  70 1711 商誉 business reputation ty%,T.@e  
  71 1801 长期待摊费用 long-term deferred expenses UFj!7gX]  
  72 1811 递延所得税资产 deferred income tax assets Up_"qD6  
  73 1901 待处理财产损溢 waiting assets profit and loss M&9urOa`  
  二、负债类 debt group 01RW|rN  
  74 2001 短期借款 short-term loan {9XNh[NbP  
  81 2101 交易性金融负债 transaction financial liabilities H<?s [MH[  
  83 2201 应付票据 notes payable MTNC{:Q  
  84 2202 应付账款 account payable AqaMi  
  85 2205 预收账款 item received in advance 4HGS  
  86 2211 应付职工薪酬 employee pay payable QX=x^(M$m  
  87 2221 应交税费 tax payable @*UV|$~(Q  
  88 2231 应付股利 dividend payable #!#s7^%K&  
  89 2232 应付利息 interest payable "*MF=VB1  
  90 2241 其他应付款 other account payable 0&2`)W?9  
  97 2401 预提费用 withholding expenses Y Zt d IG  
  98 2411 预计负债 estimated liabilities JZ:yPvJ  
  99 2501 递延收益 deferred income WoNY8 8hT  
  100 2601 长期借款 money borrowed for long term D$NpyF.87  
  101 2602 长期债券 long-term bond pDvznpQ  
  106 2801 长期应付款 long-term account payable _bgv +/  
  107 2802 未确认融资费用 unacknowledged financial charges <Kl$ek8  
  108 2811 专项应付款 special accounts payable %@TC- xx  
  109 2901 递延所得税负债 deferred income tax liabilities [9MbNJt 8~  
  三、共同类 7~k=t!gTY  
  112 3101 衍生工具 derivative tool ga S}>?qk  
  113 3201 套期工具 arbitrage tool wg\ p&avvb  
  114 3202 被套期项目 arbitrage project "{t]~urLd  
  四、所有者权益类 L$kB(Brw  
  115 4001 实收资本 paid-up capital @A*>lUo  
  116 4002 资本公积 contributed surplus QH,(iX6RY  
  117 4101 盈余公积 earned surplus 9zIqSjos"  
  119 4103 本年利润 profit for the current year m_`%#$s}  
  120 4104 利润分配 allocation of profits  j},i=v  
  121 4201 库存股 treasury stock Qj(ppep\U"  
  五、成本类 T"g k^.  
  122 5001 生产成本 production cost P$*N gt  
  123 5101 制造费用 cost of production /Bh*MH  
  124 5201 劳务成本 service cost iXvrZofE  
  125 5301 研发支出 research and development expenditures _z 5W*..  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor uaU2D-ft"  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor x.] tGS  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 1Ax;|.KQH  
  六、损益类 ``6-   
  129 6001 主营业务收入 main business income JAXD\StC  
  130 6011 利息收入 金融共用​ interest income financial sharing Z{yH:{Vk  
  135 6051 其他业务收入 other business income u3pFH(  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Vi}E9I4  
  137 6101 公允价值变动损益 sound value flexible loss and profit &Vgpv#&Cfx  
  138 6111 投资收益 income on investment K(d+t\ca  
  142 6301 营业外收入 nonrevenue receipt WLfDXx 2A  
  143 6401 主营业务成本 main business cost 'U0W   
  144 6402 其他业务支出 other business expense 4udj"-V  
  145 6405 营业税金及附加 business tariff and annex v7`{6Pf_$  
  146 6411 利息支出 金融共用 interest expense financial sharing K,%CE ].  
  155 6601 销售费用 marketing cost 0'YP9-C3  
  156 6602 管理费用 managing cost { w sT  
  157 6603 财务费用 financial cost qc\D=3 #Yp  
  158 6604 勘探费用 exploration expense BpYxH#4  
  159 6701 资产减值损失 loss from asset devaluation "dvo@n|  
  160 6711 营业外支出 nonoperating expense [+ xsX*+  
  161 6801 所得税 income tax )4c?BCgy  
  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