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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 |Ao sZeO_  
  1 1001 库存现金 cash on hand kzky{0yKk=  
  2 1002 银行存款 bank deposit |)%]MK$;  
  5 1015 其他货币资金 other monetary capital /5x~3~  
  9 1101 交易性金融资产 transaction monetary assets o0yyP,?yh  
  11 1121 应收票据 notes receivable t=-t xnlr<  
  12 1122 应收账款 Account receivable $ 12mS  
  13 1123 预付账款 account prepaid tQ:g#EqL9B  
  14 1131 应收股利 dividend receivable {c 82bFiv  
  15 1132 应收利息 accrued interest receivable B~%'YQk  
  21 1231 其他应收款 accounts receivable-others S\\3?[!p  
  22 1241 坏账准备 had debts reserve ">{Ruv}$  
  28 1401 材料采购 procurement of materials ^[UWG^d  
  29 1402 在途物资 materials in transit >rbHpLm1`  
  30 1403 原材料 raw materials 6[b?ckvi  
  32 1406 库存商品 commodity stocks UxGr+q  
  33 1407 发出商品 goods in transit +2DzX/3  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ,H_b@$]n8  
  42 1461 存货跌价准备 reserve against stock price declining tEU}?k+:j)  
  43 1501 待摊费用 fees to be apportioned mbf'xGO  
  45 1521 持有至到期投资 hold investment due 1q?b?.  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve knX*fp  
  47 1523 可供出售金融资产 financial assets available for sale I "8:IF  
  48 1524 长期股权投资 long-term stock ownership investment bCV3h3<  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve [RAzKzC\M  
  50 1526 投资性房地产 investment real eastate nZ4JI+Q)~  
  51 1531 长期应收款 long-term account receivable A-=B#UF  
  52 1541 未实现融资收益 unrealized financing income t:N YsL  
  54 1601 固定资产 permanent assets G,{=sFX  
  55 1602 累计折旧 accumulated depreciation  +*W9*gl  
  56 1603 固定资产减值准备permanent assets reduction reserve U~;Rzoe)q*  
  57 1604 在建工程 construction in process *Ce8( "v,  
  58 1605 工程物资 engineer material :,<G6"i  
  59 1606 固定资产清理 disposal of fixed assets FW~{io]n  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing z%4E~u10  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ]JQ+*ZYUE  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture -\6"; _Y  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture ] +U:8*  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 3SI~?&HU!/  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation "mbjS(-eg  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation gI~4A,  
  67 1701 无形资产 intangible assets k$ ya.b<X/  
  68 1702 累计摊销 accumulated amortization P#0U [`ltK  
  69 1703 无形资产减值准备 intangible assets reduction reserve g':/hlQ  
  70 1711 商誉 business reputation BzVF!<!  
  71 1801 长期待摊费用 long-term deferred expenses : ~R Y  
  72 1811 递延所得税资产 deferred income tax assets S= NGJ 0  
  73 1901 待处理财产损溢 waiting assets profit and loss IIn sq  
  二、负债类 debt group vb&1 S  
  74 2001 短期借款 short-term loan i)@IV]]6yL  
  81 2101 交易性金融负债 transaction financial liabilities mJ'Q9x"  
  83 2201 应付票据 notes payable \Zn%r&(  
  84 2202 应付账款 account payable Zb \E!>V  
  85 2205 预收账款 item received in advance m'!smS x8  
  86 2211 应付职工薪酬 employee pay payable xr;:gz!h  
  87 2221 应交税费 tax payable K)D5%?D  
  88 2231 应付股利 dividend payable ~BUzyc%  
  89 2232 应付利息 interest payable n?UFFi+a  
  90 2241 其他应付款 other account payable $] gwaJ:  
  97 2401 预提费用 withholding expenses =\QKzQ'BC  
  98 2411 预计负债 estimated liabilities {vp|f~}zTw  
  99 2501 递延收益 deferred income 4!q4WQ ;  
  100 2601 长期借款 money borrowed for long term (plsL   
  101 2602 长期债券 long-term bond #Epx'$9  
  106 2801 长期应付款 long-term account payable LR(Q.x  
  107 2802 未确认融资费用 unacknowledged financial charges Q; V *M  
  108 2811 专项应付款 special accounts payable u|.c?fW'3  
  109 2901 递延所得税负债 deferred income tax liabilities w[K! m.p,u  
  三、共同类  WR;)  
  112 3101 衍生工具 derivative tool ]-rhc.Gk@1  
  113 3201 套期工具 arbitrage tool @nh* H{  
  114 3202 被套期项目 arbitrage project 4lb(qKea  
  四、所有者权益类 A89n^@  
  115 4001 实收资本 paid-up capital XEUy,>mR  
  116 4002 资本公积 contributed surplus Tc3~~X   
  117 4101 盈余公积 earned surplus 96VJE,^h  
  119 4103 本年利润 profit for the current year |}?o=bO  
  120 4104 利润分配 allocation of profits lI)RaiMr=  
  121 4201 库存股 treasury stock @) \{u$  
  五、成本类 ~Z{IdE  
  122 5001 生产成本 production cost 51)Q&,Mo#  
  123 5101 制造费用 cost of production eG @0:  
  124 5201 劳务成本 service cost . `ND  
  125 5301 研发支出 research and development expenditures bV3az/U  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ^zfO=XN  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor  pxuZ=<  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ]N& Y25oT5  
  六、损益类 mY'c<>6t  
  129 6001 主营业务收入 main business income `R\nw)xq  
  130 6011 利息收入 金融共用​ interest income financial sharing pA%Sybw+  
  135 6051 其他业务收入 other business income 1DTA Dh0  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance CyW Mr/'  
  137 6101 公允价值变动损益 sound value flexible loss and profit |_} LMkU)  
  138 6111 投资收益 income on investment &A1~x!`  
  142 6301 营业外收入 nonrevenue receipt @[2Go}VF  
  143 6401 主营业务成本 main business cost QAk.~ ob  
  144 6402 其他业务支出 other business expense YVcO+~ my  
  145 6405 营业税金及附加 business tariff and annex }+m")=1{  
  146 6411 利息支出 金融共用 interest expense financial sharing 9>OPaL n  
  155 6601 销售费用 marketing cost p'fD:M:  
  156 6602 管理费用 managing cost M'gL_Xsei  
  157 6603 财务费用 financial cost +HpPVuV  
  158 6604 勘探费用 exploration expense ,$,c<M  
  159 6701 资产减值损失 loss from asset devaluation J8;lG  
  160 6711 营业外支出 nonoperating expense +n>_NVe  
  161 6801 所得税 income tax wuV*!oefo  
  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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