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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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离线小飞兔
 

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-08-05
R@-x!*z  
  一、资产类 a^8PB|G  
  1 1001 库存现金 cash on hand R nwFxFIQ  
  2 1002 银行存款 bank deposit }<YU4EW  
  5 1015 其他货币资金 other monetary capital 2M*i'K;;)P  
  9 1101 交易性金融资产 transaction monetary assets snWe&-  
  11 1121 应收票据 notes receivable 1F_$[iIX]  
  12 1122 应收账款 Account receivable S:XsO9:{  
  13 1123 预付账款 account prepaid W* Si"s2  
  14 1131 应收股利 dividend receivable ):[}NDmC  
  15 1132 应收利息 accrued interest receivable &)jq 3  
  21 1231 其他应收款 accounts receivable-others L6ap |u  
  22 1241 坏账准备 had debts reserve ah%Ws#&  
  28 1401 材料采购 procurement of materials XF+4*),  
  29 1402 在途物资 materials in transit eyuyaSE  
  30 1403 原材料 raw materials 9a @rsyX  
  32 1406 库存商品 commodity stocks 5rmU 9L  
  33 1407 发出商品 goods in transit 14"+ctq  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles $}Ab R:z  
  42 1461 存货跌价准备 reserve against stock price declining Rx.v/H  
  43 1501 待摊费用 fees to be apportioned IJ~j(.W  
  45 1521 持有至到期投资 hold investment due ! Sw=ns7  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve M!kSt1  
  47 1523 可供出售金融资产 financial assets available for sale 1+gFfKq  
  48 1524 长期股权投资 long-term stock ownership investment sPG500=)  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 2n$Wey[  
  50 1526 投资性房地产 investment real eastate |Iwglb!k  
  51 1531 长期应收款 long-term account receivable LRg]'?  
  52 1541 未实现融资收益 unrealized financing income t>AOF\  
  54 1601 固定资产 permanent assets ZSs@9ej  
  55 1602 累计折旧 accumulated depreciation `KN>0R2k  
  56 1603 固定资产减值准备permanent assets reduction reserve 3%bhW9H%  
  57 1604 在建工程 construction in process $btu =_|f  
  58 1605 工程物资 engineer material KzP{bK5/  
  59 1606 固定资产清理 disposal of fixed assets i!RfUod  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing S2e3d  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing =kfa1kD&{  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture k qL.ZR  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture f9 \$,7F  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture l -xc*lC  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 3LT~- SvL  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 0ki- /{;  
  67 1701 无形资产 intangible assets " p*'HQ  
  68 1702 累计摊销 accumulated amortization p#{y9s4h  
  69 1703 无形资产减值准备 intangible assets reduction reserve !6 L!%Oi  
  70 1711 商誉 business reputation ; Y[D#Ja-  
  71 1801 长期待摊费用 long-term deferred expenses m$_b\^we  
  72 1811 递延所得税资产 deferred income tax assets ) $_1U!z  
  73 1901 待处理财产损溢 waiting assets profit and loss MqB@}!  
  二、负债类 debt group TIxOMYy  
  74 2001 短期借款 short-term loan \yu7,v  
  81 2101 交易性金融负债 transaction financial liabilities :09NZ !!  
  83 2201 应付票据 notes payable 9OV@z6  
  84 2202 应付账款 account payable W2#<]]-  
  85 2205 预收账款 item received in advance w;gk=<_  
  86 2211 应付职工薪酬 employee pay payable p<=Lh47 =  
  87 2221 应交税费 tax payable L/[VpD  
  88 2231 应付股利 dividend payable IJ&Lk=2E]  
  89 2232 应付利息 interest payable ^8;MY5Wbs  
  90 2241 其他应付款 other account payable MzX&|wimb  
  97 2401 预提费用 withholding expenses (^35cj{s  
  98 2411 预计负债 estimated liabilities = V2Rq(jH  
  99 2501 递延收益 deferred income K<wFr-z  
  100 2601 长期借款 money borrowed for long term VaY#_80$s  
  101 2602 长期债券 long-term bond )\#*~73  
  106 2801 长期应付款 long-term account payable W`_JERo  
  107 2802 未确认融资费用 unacknowledged financial charges *qm|A{FQR  
  108 2811 专项应付款 special accounts payable zQ |2D*W  
  109 2901 递延所得税负债 deferred income tax liabilities 6{buel(|e  
  三、共同类 XZ~kXE;B(  
  112 3101 衍生工具 derivative tool  C3{hf  
  113 3201 套期工具 arbitrage tool @k&6\1/U  
  114 3202 被套期项目 arbitrage project (<r)xkn  
  四、所有者权益类 } Xo#/9  
  115 4001 实收资本 paid-up capital 7%i'F=LzT  
  116 4002 资本公积 contributed surplus O{_t*sO9q*  
  117 4101 盈余公积 earned surplus :31_WJ^  
  119 4103 本年利润 profit for the current year "t&=~eOe3  
  120 4104 利润分配 allocation of profits ?E"192 ,z@  
  121 4201 库存股 treasury stock 6[3Xe_  
  五、成本类 $G`CXhbl  
  122 5001 生产成本 production cost \Q|-Npw  
  123 5101 制造费用 cost of production ud  r\\5  
  124 5201 劳务成本 service cost B{`adq?pW  
  125 5301 研发支出 research and development expenditures K2zln_W  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor SjB"#E)  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor % -!%n= P  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ~ tA ^K  
  六、损益类 Qc3d<{7\~  
  129 6001 主营业务收入 main business income UeO/<ml3>J  
  130 6011 利息收入 金融共用​ interest income financial sharing ZKXE7p i  
  135 6051 其他业务收入 other business income Gu*y7I8  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 22ON=NN  
  137 6101 公允价值变动损益 sound value flexible loss and profit #QoWne Z  
  138 6111 投资收益 income on investment `s}L3bR]  
  142 6301 营业外收入 nonrevenue receipt ^x\VMd3*w  
  143 6401 主营业务成本 main business cost }ouGxs+^[  
  144 6402 其他业务支出 other business expense miaH,hm  
  145 6405 营业税金及附加 business tariff and annex ] #@:VR  
  146 6411 利息支出 金融共用 interest expense financial sharing /e0B$UymFu  
  155 6601 销售费用 marketing cost E:x@O8F  
  156 6602 管理费用 managing cost ]ub"OsXC  
  157 6603 财务费用 financial cost E2'Wzrovlo  
  158 6604 勘探费用 exploration expense BA c+T  
  159 6701 资产减值损失 loss from asset devaluation hn8xs5vN  
  160 6711 营业外支出 nonoperating expense ;DuVb2~+  
  161 6801 所得税 income tax x#EE_i/W  
  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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