论坛风格切换切换到宽版
  • 3233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
zoHFTD4 g  
  一、资产类 (bON[6OGm  
  1 1001 库存现金 cash on hand ]j57Gk%z  
  2 1002 银行存款 bank deposit {x<yDDIv_  
  5 1015 其他货币资金 other monetary capital % n~ 'UA  
  9 1101 交易性金融资产 transaction monetary assets x0$#8  
  11 1121 应收票据 notes receivable d{ :0R9  
  12 1122 应收账款 Account receivable sH /08Z  
  13 1123 预付账款 account prepaid L2\NTNY  
  14 1131 应收股利 dividend receivable jRNDi_u?Wb  
  15 1132 应收利息 accrued interest receivable tLo_lLn*~%  
  21 1231 其他应收款 accounts receivable-others [WW ~SOJe  
  22 1241 坏账准备 had debts reserve w^8i!jCy  
  28 1401 材料采购 procurement of materials L1YiXJ,T,  
  29 1402 在途物资 materials in transit y$U(oIU>  
  30 1403 原材料 raw materials vbSycZ2M7  
  32 1406 库存商品 commodity stocks ! ,&{1p  
  33 1407 发出商品 goods in transit 6uKS!\EY|  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles .+$ox-EK8  
  42 1461 存货跌价准备 reserve against stock price declining %#iu  
  43 1501 待摊费用 fees to be apportioned pT'jX^BU  
  45 1521 持有至到期投资 hold investment due nV3I6  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve <T+{)FV  
  47 1523 可供出售金融资产 financial assets available for sale Ji7<UJ30x  
  48 1524 长期股权投资 long-term stock ownership investment ?OF9{$m3?  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve gt)wk93d>  
  50 1526 投资性房地产 investment real eastate }b=Cv?Zg$m  
  51 1531 长期应收款 long-term account receivable p d(W(-`8!  
  52 1541 未实现融资收益 unrealized financing income u?I2|}#  
  54 1601 固定资产 permanent assets I@q(P>]X9  
  55 1602 累计折旧 accumulated depreciation /nB|Fo_&Q  
  56 1603 固定资产减值准备permanent assets reduction reserve ,WtJ&S7?  
  57 1604 在建工程 construction in process ki' CW4x  
  58 1605 工程物资 engineer material g[$4a4X  
  59 1606 固定资产清理 disposal of fixed assets SaSj9\o  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing %3@-. =  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing #dDM "s  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture njckPpyb@  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture \h5!u1{L  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture D-4{9[  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation HMmB90P`  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation QJ2D C  
  67 1701 无形资产 intangible assets Kjt\A]R%  
  68 1702 累计摊销 accumulated amortization ()e|BFL.  
  69 1703 无形资产减值准备 intangible assets reduction reserve T( fcE  
  70 1711 商誉 business reputation /X%+z5  
  71 1801 长期待摊费用 long-term deferred expenses _)[UartKx  
  72 1811 递延所得税资产 deferred income tax assets #*X\pjZ  
  73 1901 待处理财产损溢 waiting assets profit and loss -{A*`.[v  
  二、负债类 debt group T,h 9xl 9i  
  74 2001 短期借款 short-term loan f"SK3hI$p  
  81 2101 交易性金融负债 transaction financial liabilities tn}MKo  
  83 2201 应付票据 notes payable :*Y2na)qQ  
  84 2202 应付账款 account payable zD;k|"e  
  85 2205 预收账款 item received in advance n&3}F?   
  86 2211 应付职工薪酬 employee pay payable gUY~ l= c  
  87 2221 应交税费 tax payable u(i=-PN_<  
  88 2231 应付股利 dividend payable mM.YZUX  
  89 2232 应付利息 interest payable 8kT`5 `}lB  
  90 2241 其他应付款 other account payable 8p]9A,Uq&  
  97 2401 预提费用 withholding expenses 9_fbl:qk;\  
  98 2411 预计负债 estimated liabilities ><I{R|bC  
  99 2501 递延收益 deferred income }:57Ym)7w  
  100 2601 长期借款 money borrowed for long term ~z)JO'Z$  
  101 2602 长期债券 long-term bond b8E7/~<z3  
  106 2801 长期应付款 long-term account payable FG^lh  
  107 2802 未确认融资费用 unacknowledged financial charges sLUOs]cj  
  108 2811 专项应付款 special accounts payable +QNsI2t;r  
  109 2901 递延所得税负债 deferred income tax liabilities @qEUp7W.?  
  三、共同类 aK/fZ$Qc  
  112 3101 衍生工具 derivative tool |}b~YHTs  
  113 3201 套期工具 arbitrage tool ;8a9S0eS  
  114 3202 被套期项目 arbitrage project GSW%~9WBa  
  四、所有者权益类 b0Dco0U(  
  115 4001 实收资本 paid-up capital Bj<s!}i{[  
  116 4002 资本公积 contributed surplus ;Y0M]pC  
  117 4101 盈余公积 earned surplus  1D_&n@  
  119 4103 本年利润 profit for the current year -Aojk8tc  
  120 4104 利润分配 allocation of profits :w+vi 7l$  
  121 4201 库存股 treasury stock w!'y,yb%  
  五、成本类 FbRGfHL[  
  122 5001 生产成本 production cost 83 <CDjD  
  123 5101 制造费用 cost of production )Xa_ry7  
  124 5201 劳务成本 service cost hQ'W7EF  
  125 5301 研发支出 research and development expenditures u`D _  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor k||dX(gl  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor sO}CXItC+j  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor VXW*LEk  
  六、损益类 @<`V q  
  129 6001 主营业务收入 main business income L^*f$Balz  
  130 6011 利息收入 金融共用​ interest income financial sharing DQ30\b"gU  
  135 6051 其他业务收入 other business income @Pf9;7,TV  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance -DK 6(<:0  
  137 6101 公允价值变动损益 sound value flexible loss and profit >lKu[nq;  
  138 6111 投资收益 income on investment S~)`{ \  
  142 6301 营业外收入 nonrevenue receipt 8|^&~Rl4  
  143 6401 主营业务成本 main business cost 4hc[ rN,]  
  144 6402 其他业务支出 other business expense '&e8;X  
  145 6405 营业税金及附加 business tariff and annex dNhb v zl(  
  146 6411 利息支出 金融共用 interest expense financial sharing _GFh+eS}  
  155 6601 销售费用 marketing cost :;eQ*{ `\  
  156 6602 管理费用 managing cost cc3B}^@p=  
  157 6603 财务费用 financial cost Hi$R"O (  
  158 6604 勘探费用 exploration expense (xHu@l!]  
  159 6701 资产减值损失 loss from asset devaluation Ar[|M 2|  
  160 6711 营业外支出 nonoperating expense q/@+ .q  
  161 6801 所得税 income tax ZE-vroh  
  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