论坛风格切换切换到宽版
  • 1929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
wH+FFXGJs  
  一、资产类 Akv(} !g  
  1 1001 库存现金 cash on hand =d}gv6v2S  
  2 1002 银行存款 bank deposit qbEKp HnB  
  5 1015 其他货币资金 other monetary capital D&4u63^  
  9 1101 交易性金融资产 transaction monetary assets k& WS$R?u  
  11 1121 应收票据 notes receivable MRjH40" 2  
  12 1122 应收账款 Account receivable 7U&5^s )J  
  13 1123 预付账款 account prepaid G(:s-x ig6  
  14 1131 应收股利 dividend receivable gW'P`Oxw  
  15 1132 应收利息 accrued interest receivable 1d/ NZJ9  
  21 1231 其他应收款 accounts receivable-others <9ePi9D(  
  22 1241 坏账准备 had debts reserve :!(YEF#}  
  28 1401 材料采购 procurement of materials N[0 xqQ  
  29 1402 在途物资 materials in transit j?Cr31  
  30 1403 原材料 raw materials UaH26fWs  
  32 1406 库存商品 commodity stocks di"C]" ;  
  33 1407 发出商品 goods in transit Jq=00fcT+  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles kw 6cFz  
  42 1461 存货跌价准备 reserve against stock price declining ub[""M?  
  43 1501 待摊费用 fees to be apportioned @YEw^J~  
  45 1521 持有至到期投资 hold investment due yJF 2  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve c:3@[nF ~  
  47 1523 可供出售金融资产 financial assets available for sale y T[Lzv#  
  48 1524 长期股权投资 long-term stock ownership investment \d `dV0X  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve jK\V|5k  
  50 1526 投资性房地产 investment real eastate Fl B, (Cm  
  51 1531 长期应收款 long-term account receivable , D exJ1  
  52 1541 未实现融资收益 unrealized financing income F5<"ktnI  
  54 1601 固定资产 permanent assets yB0jL:|a  
  55 1602 累计折旧 accumulated depreciation nu;} S! J  
  56 1603 固定资产减值准备permanent assets reduction reserve 0q:(-z\S4  
  57 1604 在建工程 construction in process c_@XQ&DC`  
  58 1605 工程物资 engineer material ~!8%_J_  
  59 1606 固定资产清理 disposal of fixed assets 0|.7Kz^  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing f@wsS m  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ` %FIgE^  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 8FxcI!A@  
  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 l5{(z;xM  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture X*TuQ\T  
  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 //#xK D  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation =#OHxM  
  67 1701 无形资产 intangible assets \K u9"x  
  68 1702 累计摊销 accumulated amortization x?%rx}h  
  69 1703 无形资产减值准备 intangible assets reduction reserve A8 \U CG  
  70 1711 商誉 business reputation l4iuu  
  71 1801 长期待摊费用 long-term deferred expenses [>b  '}4  
  72 1811 递延所得税资产 deferred income tax assets B`g<Ge~  
  73 1901 待处理财产损溢 waiting assets profit and loss =nJOaXR0  
  二、负债类 debt group B0-4 ZT  
  74 2001 短期借款 short-term loan 2>!_B\%)H  
  81 2101 交易性金融负债 transaction financial liabilities >E//pr)_Km  
  83 2201 应付票据 notes payable s,1pZT <E  
  84 2202 应付账款 account payable DCEvr"(  
  85 2205 预收账款 item received in advance T)b3N| ONB  
  86 2211 应付职工薪酬 employee pay payable  6'RZ  
  87 2221 应交税费 tax payable X)`(nj  
  88 2231 应付股利 dividend payable ?D RFsA  
  89 2232 应付利息 interest payable yf `.%  
  90 2241 其他应付款 other account payable N,WI{*  
  97 2401 预提费用 withholding expenses XX]5T`D  
  98 2411 预计负债 estimated liabilities M[:O(  
  99 2501 递延收益 deferred income SRA|7g}7W  
  100 2601 长期借款 money borrowed for long term c*y$bf<  
  101 2602 长期债券 long-term bond X% Spv/8{  
  106 2801 长期应付款 long-term account payable :)KTZ  
  107 2802 未确认融资费用 unacknowledged financial charges fOqS|1rC  
  108 2811 专项应付款 special accounts payable 1VhoJGH;C  
  109 2901 递延所得税负债 deferred income tax liabilities .yctE:n  
  三、共同类  5uQ v  
  112 3101 衍生工具 derivative tool a<OCO0irJ  
  113 3201 套期工具 arbitrage tool ^4u3Q  
  114 3202 被套期项目 arbitrage project  opUKrB  
  四、所有者权益类 Bxn 8><  
  115 4001 实收资本 paid-up capital jw:4fb  
  116 4002 资本公积 contributed surplus /E`l:&89)  
  117 4101 盈余公积 earned surplus zCKy`u .  
  119 4103 本年利润 profit for the current year *=-__|t  
  120 4104 利润分配 allocation of profits JLy)}8I  
  121 4201 库存股 treasury stock L Q I: ]d  
  五、成本类 n:5O9,umZ  
  122 5001 生产成本 production cost l|@/?GaH  
  123 5101 制造费用 cost of production !.;xt L   
  124 5201 劳务成本 service cost z;fd#N:  
  125 5301 研发支出 research and development expenditures /RA1d<~$q  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 6e$sA (a=i  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor uPv;y!Lsa@  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor p|bc=`TD  
  六、损益类 G*vpf~q?  
  129 6001 主营业务收入 main business income LH3N}J({  
  130 6011 利息收入 金融共用​ interest income financial sharing ? RR Srr1  
  135 6051 其他业务收入 other business income j,|1y5f  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance in=k:j,U0  
  137 6101 公允价值变动损益 sound value flexible loss and profit E&iWtwkz  
  138 6111 投资收益 income on investment Y2=Brtc[@  
  142 6301 营业外收入 nonrevenue receipt m' Ekp  
  143 6401 主营业务成本 main business cost !OuTXa,I H  
  144 6402 其他业务支出 other business expense Ww'TCWk@  
  145 6405 营业税金及附加 business tariff and annex V 9QvQA r  
  146 6411 利息支出 金融共用 interest expense financial sharing Kh:#S|   
  155 6601 销售费用 marketing cost I |<+'G  
  156 6602 管理费用 managing cost .UT,lqEkv  
  157 6603 财务费用 financial cost lry& )G=5  
  158 6604 勘探费用 exploration expense 4PO% qO  
  159 6701 资产减值损失 loss from asset devaluation e~t}z_>F  
  160 6711 营业外支出 nonoperating expense 5,0 wj0l  
  161 6801 所得税 income tax K+h9bI/Sf  
  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