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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 MH`H[2<\!,  
  1 1001 库存现金 cash on hand N6Fj} m&E  
  2 1002 银行存款 bank deposit 2!/_Xh  
  5 1015 其他货币资金 other monetary capital (DCC4%w"  
  9 1101 交易性金融资产 transaction monetary assets O>z M(I+p  
  11 1121 应收票据 notes receivable ^<R*7mB*  
  12 1122 应收账款 Account receivable 3 3_YZOy^j  
  13 1123 预付账款 account prepaid [g_Cg=J  
  14 1131 应收股利 dividend receivable {4g1Wr5=  
  15 1132 应收利息 accrued interest receivable qHfs*MBJ%  
  21 1231 其他应收款 accounts receivable-others L\8 tqy.  
  22 1241 坏账准备 had debts reserve dQR2!yHEq  
  28 1401 材料采购 procurement of materials HPAd@5d(  
  29 1402 在途物资 materials in transit Q9N=yz  
  30 1403 原材料 raw materials ANy=f-V  
  32 1406 库存商品 commodity stocks UDHk@M  
  33 1407 发出商品 goods in transit ;SF0}51   
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles '!64_OMj'  
  42 1461 存货跌价准备 reserve against stock price declining sT9P  
  43 1501 待摊费用 fees to be apportioned AAkdwo  
  45 1521 持有至到期投资 hold investment due SnRTC<DDh  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve z)'dDM D"  
  47 1523 可供出售金融资产 financial assets available for sale C26PQGo#$  
  48 1524 长期股权投资 long-term stock ownership investment Dcq\1V.e`W  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 2jf-vWV_  
  50 1526 投资性房地产 investment real eastate   yf!  
  51 1531 长期应收款 long-term account receivable m& DDz+g  
  52 1541 未实现融资收益 unrealized financing income MPMJkL$F^  
  54 1601 固定资产 permanent assets &%`IPhbT  
  55 1602 累计折旧 accumulated depreciation 9)Y]05us  
  56 1603 固定资产减值准备permanent assets reduction reserve h3D8eR.  
  57 1604 在建工程 construction in process >b#z o,  
  58 1605 工程物资 engineer material y@J]busU  
  59 1606 固定资产清理 disposal of fixed assets HHD4#XcU  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing _JA.~edqM  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing :cop0;X:Wm  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture MN|y5w}$u  
  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 G6xdGUM  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture "xlf6pm%  
  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 '8~7Ru\KyX  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation G8@({ EY  
  67 1701 无形资产 intangible assets ^:K"Tv.=  
  68 1702 累计摊销 accumulated amortization Qw.""MLmN8  
  69 1703 无形资产减值准备 intangible assets reduction reserve YMwMaU)K,  
  70 1711 商誉 business reputation mCe,(/>l+  
  71 1801 长期待摊费用 long-term deferred expenses !SIGzj  
  72 1811 递延所得税资产 deferred income tax assets ;"\e aKl  
  73 1901 待处理财产损溢 waiting assets profit and loss WS@b3zzN  
  二、负债类 debt group i)P.Omr  
  74 2001 短期借款 short-term loan VcT(n7  
  81 2101 交易性金融负债 transaction financial liabilities ZVJbpn<lo)  
  83 2201 应付票据 notes payable "?V4Tl~uu  
  84 2202 应付账款 account payable vV-ATIf ^  
  85 2205 预收账款 item received in advance B=#rp*vwL  
  86 2211 应付职工薪酬 employee pay payable +/7UM x1  
  87 2221 应交税费 tax payable D{h1"q  
  88 2231 应付股利 dividend payable ZPn`.Qc  
  89 2232 应付利息 interest payable 9j:t}H V  
  90 2241 其他应付款 other account payable /yyed{q  
  97 2401 预提费用 withholding expenses 4aGV1u+4  
  98 2411 预计负债 estimated liabilities 0]{h,W3]@[  
  99 2501 递延收益 deferred income ePK^v_vBD  
  100 2601 长期借款 money borrowed for long term /s(/6~D|  
  101 2602 长期债券 long-term bond }8p;w T!  
  106 2801 长期应付款 long-term account payable too=+'<N</  
  107 2802 未确认融资费用 unacknowledged financial charges i Cao;Zb  
  108 2811 专项应付款 special accounts payable kg7oH.0E  
  109 2901 递延所得税负债 deferred income tax liabilities /sH3Rk.>  
  三、共同类 9zEO$<e o  
  112 3101 衍生工具 derivative tool DIH.c7o  
  113 3201 套期工具 arbitrage tool Gk *Mx6|N  
  114 3202 被套期项目 arbitrage project CTbdY,=B  
  四、所有者权益类 j /{F#auI  
  115 4001 实收资本 paid-up capital RS#)uC5/%  
  116 4002 资本公积 contributed surplus :^71,An >E  
  117 4101 盈余公积 earned surplus Z&@X4X"q  
  119 4103 本年利润 profit for the current year *j2P#et  
  120 4104 利润分配 allocation of profits P*T 'R  
  121 4201 库存股 treasury stock rAwq$!xx  
  五、成本类 QS,IM >Nr  
  122 5001 生产成本 production cost <g5Bt wo%  
  123 5101 制造费用 cost of production u}D.yI8  
  124 5201 劳务成本 service cost g}@_ @  
  125 5301 研发支出 research and development expenditures 7w_`<b6  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor `UMv#-Y8  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor /}-]n81m  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor [#kfl  
  六、损益类 aAF:nyV~~0  
  129 6001 主营业务收入 main business income ]y@9 z b  
  130 6011 利息收入 金融共用​ interest income financial sharing bKYLBu:  
  135 6051 其他业务收入 other business income {f3)!Pei`J  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance AtYe\_9$C  
  137 6101 公允价值变动损益 sound value flexible loss and profit C[gCwDwl  
  138 6111 投资收益 income on investment ! ]&a/$U  
  142 6301 营业外收入 nonrevenue receipt Z$kff-Y4  
  143 6401 主营业务成本 main business cost *qj @y'1\  
  144 6402 其他业务支出 other business expense vUR{!`14  
  145 6405 营业税金及附加 business tariff and annex >,Zjlkh3  
  146 6411 利息支出 金融共用 interest expense financial sharing m m'n#%\G  
  155 6601 销售费用 marketing cost 4~hd{8  
  156 6602 管理费用 managing cost k/=J<?h0  
  157 6603 财务费用 financial cost l|^p;z: d  
  158 6604 勘探费用 exploration expense sb Z)z#Tr  
  159 6701 资产减值损失 loss from asset devaluation F:x" RbbF  
  160 6711 营业外支出 nonoperating expense JGX E{FT  
  161 6801 所得税 income tax 2PE|4zG  
  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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