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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 QH#|R92:  
  1 1001 库存现金 cash on hand D4;V8(w=#  
  2 1002 银行存款 bank deposit [;#}BlbN  
  5 1015 其他货币资金 other monetary capital PNc^)|4^Q  
  9 1101 交易性金融资产 transaction monetary assets >qCUs3}C{*  
  11 1121 应收票据 notes receivable S}ZM;M  
  12 1122 应收账款 Account receivable )2 u=U9  
  13 1123 预付账款 account prepaid /]iv9e{uh(  
  14 1131 应收股利 dividend receivable '$4o,GA8  
  15 1132 应收利息 accrued interest receivable D.U)R7(  
  21 1231 其他应收款 accounts receivable-others k}Ahvlq)  
  22 1241 坏账准备 had debts reserve H4Pj 3'  
  28 1401 材料采购 procurement of materials El]Rrku  
  29 1402 在途物资 materials in transit =Tb~CT=  
  30 1403 原材料 raw materials  |Pwb7:a3  
  32 1406 库存商品 commodity stocks o= N= W  
  33 1407 发出商品 goods in transit @dD70T  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles v lOMB  
  42 1461 存货跌价准备 reserve against stock price declining pA4oy  
  43 1501 待摊费用 fees to be apportioned A2$:p$[  
  45 1521 持有至到期投资 hold investment due >\3=h8zw  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve WX]kez{<uP  
  47 1523 可供出售金融资产 financial assets available for sale om9fg66  
  48 1524 长期股权投资 long-term stock ownership investment q"`1cFD  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve h#'(UZ  
  50 1526 投资性房地产 investment real eastate j`ggg]"&$  
  51 1531 长期应收款 long-term account receivable W UDQb5k  
  52 1541 未实现融资收益 unrealized financing income )m \}ITf  
  54 1601 固定资产 permanent assets >*B/Wy  
  55 1602 累计折旧 accumulated depreciation ;40!2P8t  
  56 1603 固定资产减值准备permanent assets reduction reserve #Ubzh`v  
  57 1604 在建工程 construction in process C]\r~f  
  58 1605 工程物资 engineer material BTgL:  
  59 1606 固定资产清理 disposal of fixed assets w\8grEj  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing k9'%8(7M:  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing tDF6%RG  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture T6%*t#8r  
  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 T&X*[ kP  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture a~DR$^m  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation N:\I]M  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation gO1`zP!9Z  
  67 1701 无形资产 intangible assets <eI7xifD  
  68 1702 累计摊销 accumulated amortization nW!rM($q  
  69 1703 无形资产减值准备 intangible assets reduction reserve 0:Yz'k5  
  70 1711 商誉 business reputation K/ I3r_  
  71 1801 长期待摊费用 long-term deferred expenses )pW(Cp  
  72 1811 递延所得税资产 deferred income tax assets 2?nK71c"  
  73 1901 待处理财产损溢 waiting assets profit and loss K({+3vK  
  二、负债类 debt group B&+V%~/  
  74 2001 短期借款 short-term loan xaAJ>0IM  
  81 2101 交易性金融负债 transaction financial liabilities 2BsMFMIw1  
  83 2201 应付票据 notes payable )CYSU(YTD  
  84 2202 应付账款 account payable p4bQCI  
  85 2205 预收账款 item received in advance Q!z g=_z-  
  86 2211 应付职工薪酬 employee pay payable G@BF<e{  
  87 2221 应交税费 tax payable }<9*eAn`  
  88 2231 应付股利 dividend payable u&m B;:&  
  89 2232 应付利息 interest payable VfAIx]Fa  
  90 2241 其他应付款 other account payable e(O"V3wq*6  
  97 2401 预提费用 withholding expenses M)!8 `]  
  98 2411 预计负债 estimated liabilities 71m dU6Kq  
  99 2501 递延收益 deferred income -r_z,h|  
  100 2601 长期借款 money borrowed for long term 4%aODr8  
  101 2602 长期债券 long-term bond #]q<fhJhr$  
  106 2801 长期应付款 long-term account payable :S{[^ -"  
  107 2802 未确认融资费用 unacknowledged financial charges /E@LnKe  
  108 2811 专项应付款 special accounts payable %o.{h  
  109 2901 递延所得税负债 deferred income tax liabilities =X2 Ieb  
  三、共同类 dNB56E)5`J  
  112 3101 衍生工具 derivative tool 'd D d9  
  113 3201 套期工具 arbitrage tool RYZh"1S;k  
  114 3202 被套期项目 arbitrage project q]`XUGC  
  四、所有者权益类 "AS;\-Jk  
  115 4001 实收资本 paid-up capital %19TJn%J$  
  116 4002 资本公积 contributed surplus ]<WKi=  
  117 4101 盈余公积 earned surplus C(Yk-7  
  119 4103 本年利润 profit for the current year *+vS f7  
  120 4104 利润分配 allocation of profits s,\!@[N  
  121 4201 库存股 treasury stock Ha)eeE$  
  五、成本类 (B.J8`h }  
  122 5001 生产成本 production cost S6*3."Sk  
  123 5101 制造费用 cost of production = iB0ak  
  124 5201 劳务成本 service cost o;7!$v>uK  
  125 5301 研发支出 research and development expenditures #5-0R7\d7  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor -e3m!h  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ]/XNfb  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor vClD)Ar  
  六、损益类 JVD#wwic  
  129 6001 主营业务收入 main business income & ;ie+/B  
  130 6011 利息收入 金融共用​ interest income financial sharing Qb!9QlW  
  135 6051 其他业务收入 other business income ]6v6&YV  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance <*<7p{x  
  137 6101 公允价值变动损益 sound value flexible loss and profit nsqc^ K^  
  138 6111 投资收益 income on investment | y\B*P  
  142 6301 营业外收入 nonrevenue receipt l 'fUa  
  143 6401 主营业务成本 main business cost vZ\~+qV,A  
  144 6402 其他业务支出 other business expense D"oyl`q  
  145 6405 营业税金及附加 business tariff and annex N J9H=  
  146 6411 利息支出 金融共用 interest expense financial sharing BI?M/pIm  
  155 6601 销售费用 marketing cost X<9jBj/t  
  156 6602 管理费用 managing cost {a-p/\U  
  157 6603 财务费用 financial cost P ^R224R  
  158 6604 勘探费用 exploration expense $cHA_$ `  
  159 6701 资产减值损失 loss from asset devaluation 9He>F7J:p'  
  160 6711 营业外支出 nonoperating expense H1N_  
  161 6801 所得税 income tax CaX&T2(  
  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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