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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
H%> E6rVB  
  一、资产类 mufi >}  
  1 1001 库存现金 cash on hand mk8xNpk B  
  2 1002 银行存款 bank deposit O%;H#3kn&s  
  5 1015 其他货币资金 other monetary capital Nl,M 9  
  9 1101 交易性金融资产 transaction monetary assets i-w^pv'  
  11 1121 应收票据 notes receivable :#1{c^i%3  
  12 1122 应收账款 Account receivable lfp[(Ph)9  
  13 1123 预付账款 account prepaid orY E&  
  14 1131 应收股利 dividend receivable 2W:R{dHE  
  15 1132 应收利息 accrued interest receivable k'E3{8<!  
  21 1231 其他应收款 accounts receivable-others :0x,%V74_!  
  22 1241 坏账准备 had debts reserve Yb\t0:_  
  28 1401 材料采购 procurement of materials b}< T<  
  29 1402 在途物资 materials in transit [Hw  
  30 1403 原材料 raw materials Md(AqaA  
  32 1406 库存商品 commodity stocks u9My.u@-*%  
  33 1407 发出商品 goods in transit W~ (@*H  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ?TA%P6Lw  
  42 1461 存货跌价准备 reserve against stock price declining `&2 ~\o/  
  43 1501 待摊费用 fees to be apportioned gR}> q4b  
  45 1521 持有至到期投资 hold investment due . >[d:0  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve }kzGuNj  
  47 1523 可供出售金融资产 financial assets available for sale ~sT/t1Rp  
  48 1524 长期股权投资 long-term stock ownership investment GTL gj'B  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ivDmPHj{  
  50 1526 投资性房地产 investment real eastate k=1([x  
  51 1531 长期应收款 long-term account receivable 5S`_q&  
  52 1541 未实现融资收益 unrealized financing income Uyf<:8U\  
  54 1601 固定资产 permanent assets JoeU J3N  
  55 1602 累计折旧 accumulated depreciation {\z&`yD@  
  56 1603 固定资产减值准备permanent assets reduction reserve BH6)`0&2*N  
  57 1604 在建工程 construction in process 2(M^8Bl  
  58 1605 工程物资 engineer material |^9+c2   
  59 1606 固定资产清理 disposal of fixed assets F5la:0fb  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ap;?[B~Ga  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing TP7'tb  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture IlQNo 1  
  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 X^;[X~g  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture yN}upYxp  
  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 1{D_30sG.  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ^*JpdmVhu  
  67 1701 无形资产 intangible assets zj:= 9$  
  68 1702 累计摊销 accumulated amortization (1pI#H"f9  
  69 1703 无形资产减值准备 intangible assets reduction reserve W <.h@Rz+  
  70 1711 商誉 business reputation  mG4$  
  71 1801 长期待摊费用 long-term deferred expenses 7{F(NJUO1  
  72 1811 递延所得税资产 deferred income tax assets o zg%-  
  73 1901 待处理财产损溢 waiting assets profit and loss !_EL{/ko  
  二、负债类 debt group Tj5G /H>   
  74 2001 短期借款 short-term loan XRoMD6qf;  
  81 2101 交易性金融负债 transaction financial liabilities  +6paM  
  83 2201 应付票据 notes payable HQPb  
  84 2202 应付账款 account payable 4#hDt^N~  
  85 2205 预收账款 item received in advance [O~' \ Q  
  86 2211 应付职工薪酬 employee pay payable "9F] Wv/  
  87 2221 应交税费 tax payable Pf,S`U w;  
  88 2231 应付股利 dividend payable Zx$q,Zo<  
  89 2232 应付利息 interest payable d'j8P  
  90 2241 其他应付款 other account payable nADt8  
  97 2401 预提费用 withholding expenses [4qCW{x._  
  98 2411 预计负债 estimated liabilities 81?7u!=ic+  
  99 2501 递延收益 deferred income 1K(a=o[Ce  
  100 2601 长期借款 money borrowed for long term r*$$82 s  
  101 2602 长期债券 long-term bond },1**_#<Br  
  106 2801 长期应付款 long-term account payable 5W hR |  
  107 2802 未确认融资费用 unacknowledged financial charges Ce&nMgd~  
  108 2811 专项应付款 special accounts payable )gM3,gSS  
  109 2901 递延所得税负债 deferred income tax liabilities F:$Dz?F0v  
  三、共同类 X3nt*G1dL  
  112 3101 衍生工具 derivative tool &qR1fbw"  
  113 3201 套期工具 arbitrage tool dzA5l:5  
  114 3202 被套期项目 arbitrage project 6 0C;J!D  
  四、所有者权益类 iMgfF_r  
  115 4001 实收资本 paid-up capital [HEqMBX=;  
  116 4002 资本公积 contributed surplus g7*"*%v 2  
  117 4101 盈余公积 earned surplus VrG4wLpLs  
  119 4103 本年利润 profit for the current year 1X-KuGaD  
  120 4104 利润分配 allocation of profits ?Q$LIoR  
  121 4201 库存股 treasury stock JiFy.Pf  
  五、成本类 s=)0y$  
  122 5001 生产成本 production cost b1X.#pz7F  
  123 5101 制造费用 cost of production .-kqt^Gc  
  124 5201 劳务成本 service cost agQ5%t#  
  125 5301 研发支出 research and development expenditures #Bo/1G=  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor t<`h(RczHI  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor q\ihye  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Y-8qAF?SJ]  
  六、损益类 !A R$JUnX  
  129 6001 主营业务收入 main business income ,p(4OZz5,  
  130 6011 利息收入 金融共用​ interest income financial sharing M :m-iX  
  135 6051 其他业务收入 other business income 2m`4B_g A  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance T9 @^@l$  
  137 6101 公允价值变动损益 sound value flexible loss and profit 5fh@nR  
  138 6111 投资收益 income on investment 8mjP 2  
  142 6301 营业外收入 nonrevenue receipt Dq T)%a  
  143 6401 主营业务成本 main business cost p(2j7W-/  
  144 6402 其他业务支出 other business expense .3;bUJ1  
  145 6405 营业税金及附加 business tariff and annex WA);Z=  
  146 6411 利息支出 金融共用 interest expense financial sharing ~cE;k@  
  155 6601 销售费用 marketing cost pB @l+ n^  
  156 6602 管理费用 managing cost %9_wDfw~  
  157 6603 财务费用 financial cost >.R6\>N%  
  158 6604 勘探费用 exploration expense 3YY<2<  
  159 6701 资产减值损失 loss from asset devaluation " mKMym2  
  160 6711 营业外支出 nonoperating expense +B*8$^,V)  
  161 6801 所得税 income tax  L_+0[A  
  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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