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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
A`:a T{j  
  一、资产类 8-PHW,1@a3  
  1 1001 库存现金 cash on hand fpa ~~E-  
  2 1002 银行存款 bank deposit h.*v0cq:  
  5 1015 其他货币资金 other monetary capital ]<*-pRN  
  9 1101 交易性金融资产 transaction monetary assets !kS/Ei  
  11 1121 应收票据 notes receivable _M) G  
  12 1122 应收账款 Account receivable } 3}H}  
  13 1123 预付账款 account prepaid q"e]\Tb=we  
  14 1131 应收股利 dividend receivable KK}ox%j  
  15 1132 应收利息 accrued interest receivable TYKs2+S6  
  21 1231 其他应收款 accounts receivable-others o* ~aB_  
  22 1241 坏账准备 had debts reserve H:F'5Zt  
  28 1401 材料采购 procurement of materials &\y`9QpVF  
  29 1402 在途物资 materials in transit 6E#znRi6IE  
  30 1403 原材料 raw materials fgoLN\  
  32 1406 库存商品 commodity stocks +P=Ikbx AO  
  33 1407 发出商品 goods in transit >/4N:=.h  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ]Zz.n5c  
  42 1461 存货跌价准备 reserve against stock price declining ,rS?^"h9  
  43 1501 待摊费用 fees to be apportioned , .E>  
  45 1521 持有至到期投资 hold investment due 82M` sk3.  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve #:NY9.\o  
  47 1523 可供出售金融资产 financial assets available for sale v&qL r+_7  
  48 1524 长期股权投资 long-term stock ownership investment =/!RQQ|8o  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve WDi2m"  
  50 1526 投资性房地产 investment real eastate al"=ld(  
  51 1531 长期应收款 long-term account receivable U,K=(I7OBX  
  52 1541 未实现融资收益 unrealized financing income Yi j^hs@eV  
  54 1601 固定资产 permanent assets KL yI*`  
  55 1602 累计折旧 accumulated depreciation zP&D  
  56 1603 固定资产减值准备permanent assets reduction reserve /Nkxb&  
  57 1604 在建工程 construction in process 5P{[8PZxbV  
  58 1605 工程物资 engineer material ?C`r3  
  59 1606 固定资产清理 disposal of fixed assets `&9iC 4P  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing +BVY9U?\"  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 7$*X   
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture MD^,"!A  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture !z1\ #|>  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture x5|^p=  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation \U3v5|Q  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation k<|}&<h  
  67 1701 无形资产 intangible assets GC~nr-O  
  68 1702 累计摊销 accumulated amortization q B IekQT  
  69 1703 无形资产减值准备 intangible assets reduction reserve nMK$&h,{  
  70 1711 商誉 business reputation xnf J ruT  
  71 1801 长期待摊费用 long-term deferred expenses D94bq_2}  
  72 1811 递延所得税资产 deferred income tax assets & 'CUc/,  
  73 1901 待处理财产损溢 waiting assets profit and loss #jh5%@  
  二、负债类 debt group _X|prIOb=  
  74 2001 短期借款 short-term loan  W7. +  
  81 2101 交易性金融负债 transaction financial liabilities \(RD5@=!4#  
  83 2201 应付票据 notes payable osl\j]U8  
  84 2202 应付账款 account payable ,+ 5:}hR+  
  85 2205 预收账款 item received in advance }<YU4EW  
  86 2211 应付职工薪酬 employee pay payable 2M*i'K;;)P  
  87 2221 应交税费 tax payable Qvty;2$o@  
  88 2231 应付股利 dividend payable B Dp")[l  
  89 2232 应付利息 interest payable inFS99DKx  
  90 2241 其他应付款 other account payable 7 =D,D+f  
  97 2401 预提费用 withholding expenses  o*Xfgc  
  98 2411 预计负债 estimated liabilities ;80^ GDk~S  
  99 2501 递延收益 deferred income 5DDSo0E  
  100 2601 长期借款 money borrowed for long term kno[!A7_6  
  101 2602 长期债券 long-term bond 8{i O#C  
  106 2801 长期应付款 long-term account payable eyuyaSE  
  107 2802 未确认融资费用 unacknowledged financial charges 9a @rsyX  
  108 2811 专项应付款 special accounts payable 2]<.m]  
  109 2901 递延所得税负债 deferred income tax liabilities 3FtL<7B '.  
  三、共同类 Vm[F~2+HX  
  112 3101 衍生工具 derivative tool ;?k<L\zaw  
  113 3201 套期工具 arbitrage tool ! Sw=ns7  
  114 3202 被套期项目 arbitrage project /z_]7]  
  四、所有者权益类 KZTLIZxI-  
  115 4001 实收资本 paid-up capital h!ogH >S~  
  116 4002 资本公积 contributed surplus qvLh7]sbK:  
  117 4101 盈余公积 earned surplus "X^<g{]  
  119 4103 本年利润 profit for the current year |lcp (u*u  
  120 4104 利润分配 allocation of profits eXMIRus(  
  121 4201 库存股 treasury stock [}M!ez  
  五、成本类 @TQ/Z$y  
  122 5001 生产成本 production cost 3%bhW9H%  
  123 5101 制造费用 cost of production $btu =_|f  
  124 5201 劳务成本 service cost KzP{bK5/  
  125 5301 研发支出 research and development expenditures j!w{  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 0k{\W  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor c -PZG|<C[  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ]'"Sa< ->  
  六、损益类 s[sv4hq  
  129 6001 主营业务收入 main business income x(cv}#}S8  
  130 6011 利息收入 金融共用​ interest income financial sharing */l;e<E  
  135 6051 其他业务收入 other business income t,Ka] / I  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance <gFa@at  
  137 6101 公允价值变动损益 sound value flexible loss and profit P1Z"}Qw  
  138 6111 投资收益 income on investment p20JU zy  
  142 6301 营业外收入 nonrevenue receipt 1f<R,>  
  143 6401 主营业务成本 main business cost ^~.AV]t|  
  144 6402 其他业务支出 other business expense J_ h.7V  
  145 6405 营业税金及附加 business tariff and annex [gpO?'~  
  146 6411 利息支出 金融共用 interest expense financial sharing mEbI\!}H0  
  155 6601 销售费用 marketing cost bD0l^?Hu!  
  156 6602 管理费用 managing cost -2; 6Pwmv  
  157 6603 财务费用 financial cost PMpq>$6b7  
  158 6604 勘探费用 exploration expense }%8ZN :  
  159 6701 资产减值损失 loss from asset devaluation L2,2Sn*4i  
  160 6711 营业外支出 nonoperating expense >x JzV  
  161 6801 所得税 income tax 6e rYjq  
  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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