论坛风格切换切换到宽版
  • 3540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
1GEK:g2B  
  一、资产类 %hlspI(J  
  1 1001 库存现金 cash on hand Bh&Ew   
  2 1002 银行存款 bank deposit \yrisp#`  
  5 1015 其他货币资金 other monetary capital ,wwZI`>-  
  9 1101 交易性金融资产 transaction monetary assets zb6ju]2  
  11 1121 应收票据 notes receivable W:i?t8y\y  
  12 1122 应收账款 Account receivable k\Q ,h75  
  13 1123 预付账款 account prepaid T+LJ* I4  
  14 1131 应收股利 dividend receivable wV?,Z!\Z  
  15 1132 应收利息 accrued interest receivable cYNJhGY  
  21 1231 其他应收款 accounts receivable-others c= UU"  
  22 1241 坏账准备 had debts reserve \3Oij^l 0  
  28 1401 材料采购 procurement of materials eUS   
  29 1402 在途物资 materials in transit AvR2_  
  30 1403 原材料 raw materials Y}6n]n;uR  
  32 1406 库存商品 commodity stocks =Nz0.:  
  33 1407 发出商品 goods in transit 9Pd* z>s  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles h5 Vv:C  
  42 1461 存货跌价准备 reserve against stock price declining QbhW!9(,  
  43 1501 待摊费用 fees to be apportioned Hy{ Q#fq  
  45 1521 持有至到期投资 hold investment due ]IJRnVp%  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve {Hr$wa~  
  47 1523 可供出售金融资产 financial assets available for sale &PcyKpyd  
  48 1524 长期股权投资 long-term stock ownership investment Ql?^ B SqG  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve "s W-_j]  
  50 1526 投资性房地产 investment real eastate .AV)'j#6P  
  51 1531 长期应收款 long-term account receivable KsAH]2Q%  
  52 1541 未实现融资收益 unrealized financing income 0f ER*.F  
  54 1601 固定资产 permanent assets x4Rk<Th"o  
  55 1602 累计折旧 accumulated depreciation m9M FwfZ  
  56 1603 固定资产减值准备permanent assets reduction reserve 3E} An%  
  57 1604 在建工程 construction in process E04l|   
  58 1605 工程物资 engineer material <<MjC5  
  59 1606 固定资产清理 disposal of fixed assets ;??ohA"{5  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing OLq 0V3m  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Bz8 &R|~>"  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture $ &5w\ P  
  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 %R_{1GrL'c  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture }:iBx  
  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 2k7bK6=nm  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation K0+ ;b u  
  67 1701 无形资产 intangible assets lD;'tqaC  
  68 1702 累计摊销 accumulated amortization (k-YI{D3  
  69 1703 无形资产减值准备 intangible assets reduction reserve "oJ(J{Jat  
  70 1711 商誉 business reputation xu%'GZ,o9  
  71 1801 长期待摊费用 long-term deferred expenses ]/]ju$l9Z  
  72 1811 递延所得税资产 deferred income tax assets qZ2&Xw.{1  
  73 1901 待处理财产损溢 waiting assets profit and loss h -_&MD/J  
  二、负债类 debt group .M|>u_< Qd  
  74 2001 短期借款 short-term loan eN0P9.eqM  
  81 2101 交易性金融负债 transaction financial liabilities Mjpo1dw  
  83 2201 应付票据 notes payable LR)& [{Kk  
  84 2202 应付账款 account payable !7H6i#g*  
  85 2205 预收账款 item received in advance V7CoZnz  
  86 2211 应付职工薪酬 employee pay payable (VHND%7P  
  87 2221 应交税费 tax payable Uv?'m&_   
  88 2231 应付股利 dividend payable y93k_iq$S  
  89 2232 应付利息 interest payable J$uM 03  
  90 2241 其他应付款 other account payable O]u",J5  
  97 2401 预提费用 withholding expenses ru.5fQ U  
  98 2411 预计负债 estimated liabilities Qb^q+C)o]  
  99 2501 递延收益 deferred income H;_yRUY9  
  100 2601 长期借款 money borrowed for long term f%^'P"R  
  101 2602 长期债券 long-term bond e]W0xC-  
  106 2801 长期应付款 long-term account payable W|Ldu;#  
  107 2802 未确认融资费用 unacknowledged financial charges ayp b  
  108 2811 专项应付款 special accounts payable g%J./F=@3  
  109 2901 递延所得税负债 deferred income tax liabilities C;1PsSE+A  
  三、共同类 ft5DU/%  
  112 3101 衍生工具 derivative tool }#9(Mul  
  113 3201 套期工具 arbitrage tool 8 q_0,>w%  
  114 3202 被套期项目 arbitrage project H9"=  p  
  四、所有者权益类 ,j;PRJ  
  115 4001 实收资本 paid-up capital 2JO-0j.  
  116 4002 资本公积 contributed surplus o 5Zyh 26  
  117 4101 盈余公积 earned surplus u?Hb(xZtg=  
  119 4103 本年利润 profit for the current year c cG['7  
  120 4104 利润分配 allocation of profits UKB_Yy^Y  
  121 4201 库存股 treasury stock =DgC C|p  
  五、成本类 !c8L[/L  
  122 5001 生产成本 production cost tbj=~xYf  
  123 5101 制造费用 cost of production 2/Nq '  
  124 5201 劳务成本 service cost 744=3v  
  125 5301 研发支出 research and development expenditures 4KIWb~0Y  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor  0%Q9}l#7  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Y5TS>iEE]  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor L4974E?S  
  六、损益类 L=A\ J^%  
  129 6001 主营业务收入 main business income _x\m|SF_g  
  130 6011 利息收入 金融共用​ interest income financial sharing ?iSGH'[u  
  135 6051 其他业务收入 other business income R$0U<(/  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 9`X&,S~e  
  137 6101 公允价值变动损益 sound value flexible loss and profit 8]*Q79  
  138 6111 投资收益 income on investment XL"=vbD  
  142 6301 营业外收入 nonrevenue receipt JieU9lA^&B  
  143 6401 主营业务成本 main business cost b~w KF0vq  
  144 6402 其他业务支出 other business expense E2:D(7(;l  
  145 6405 营业税金及附加 business tariff and annex o<\6Rm  
  146 6411 利息支出 金融共用 interest expense financial sharing edN8-P(  
  155 6601 销售费用 marketing cost V9jFjc?  
  156 6602 管理费用 managing cost 70 `M,``  
  157 6603 财务费用 financial cost c IZc:   
  158 6604 勘探费用 exploration expense !LSs9_w  
  159 6701 资产减值损失 loss from asset devaluation QWhp:] }  
  160 6711 营业外支出 nonoperating expense A~y VYC6l  
  161 6801 所得税 income tax ~{QEL2  
  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