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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
%qA +z Pf  
  一、资产类 >M.?qs4  
  1 1001 库存现金 cash on hand j!r 4p,  
  2 1002 银行存款 bank deposit VdpkE0  
  5 1015 其他货币资金 other monetary capital T-7'#uB.m  
  9 1101 交易性金融资产 transaction monetary assets U\S%Jq*  
  11 1121 应收票据 notes receivable hjiU{@q  
  12 1122 应收账款 Account receivable s PNX)  
  13 1123 预付账款 account prepaid .8is! TT  
  14 1131 应收股利 dividend receivable _]E ~ci}  
  15 1132 应收利息 accrued interest receivable rl)(4ad=  
  21 1231 其他应收款 accounts receivable-others 9kPwUAw  
  22 1241 坏账准备 had debts reserve Z<a6U 3  
  28 1401 材料采购 procurement of materials ')#E,Y%Hq  
  29 1402 在途物资 materials in transit RL>Nl ow  
  30 1403 原材料 raw materials qB3{65  
  32 1406 库存商品 commodity stocks LV:oNK(  
  33 1407 发出商品 goods in transit .vRLK  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles STgl{#  
  42 1461 存货跌价准备 reserve against stock price declining 8$avPD3jx  
  43 1501 待摊费用 fees to be apportioned mwFI89J'  
  45 1521 持有至到期投资 hold investment due jY-i`rJN  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ZTG*|  
  47 1523 可供出售金融资产 financial assets available for sale 1Giy|;2/  
  48 1524 长期股权投资 long-term stock ownership investment fys@%PZq  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve [KkLpZG  
  50 1526 投资性房地产 investment real eastate 6G"AP~|0  
  51 1531 长期应收款 long-term account receivable -@ #b<"1  
  52 1541 未实现融资收益 unrealized financing income Ah)OyO6  
  54 1601 固定资产 permanent assets {+f@7^/i.  
  55 1602 累计折旧 accumulated depreciation LGT\1u  
  56 1603 固定资产减值准备permanent assets reduction reserve Tgp}k%R~  
  57 1604 在建工程 construction in process XgKtg-,  
  58 1605 工程物资 engineer material 5VWXUNe@_q  
  59 1606 固定资产清理 disposal of fixed assets HZ=Dd4!  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing daBu<0\  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing rWbu oG+8  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture '{kNXCnZ  
  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 \s;]Tg  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture gcr,?rE<  
  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 #{(?a.:  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation a PB %6c=  
  67 1701 无形资产 intangible assets IoNZ'g?d  
  68 1702 累计摊销 accumulated amortization io cr  
  69 1703 无形资产减值准备 intangible assets reduction reserve s)yEVh  
  70 1711 商誉 business reputation }M f}gCEW  
  71 1801 长期待摊费用 long-term deferred expenses ld94ek  
  72 1811 递延所得税资产 deferred income tax assets =HP_IG_  
  73 1901 待处理财产损溢 waiting assets profit and loss ,*0>CBJvv  
  二、负债类 debt group -;T>4B=  
  74 2001 短期借款 short-term loan +8[h&  
  81 2101 交易性金融负债 transaction financial liabilities C 0*k@kGy  
  83 2201 应付票据 notes payable mBc;^8I?23  
  84 2202 应付账款 account payable D`e!CprF  
  85 2205 预收账款 item received in advance c[<lr  
  86 2211 应付职工薪酬 employee pay payable ~=%eOoZP;c  
  87 2221 应交税费 tax payable $c0SWz  
  88 2231 应付股利 dividend payable iAf, :g  
  89 2232 应付利息 interest payable 133lIX+(k  
  90 2241 其他应付款 other account payable (|ga#% iI  
  97 2401 预提费用 withholding expenses .eXIbd<C  
  98 2411 预计负债 estimated liabilities HeGGAjc  
  99 2501 递延收益 deferred income i>T{s-3v  
  100 2601 长期借款 money borrowed for long term ^/R@bp# <  
  101 2602 长期债券 long-term bond * ok89 ad  
  106 2801 长期应付款 long-term account payable 9`.b   
  107 2802 未确认融资费用 unacknowledged financial charges -O~WHi5}  
  108 2811 专项应付款 special accounts payable `(=)8>|e  
  109 2901 递延所得税负债 deferred income tax liabilities 0$ &Z_oJ  
  三、共同类 @Sub.z&T{  
  112 3101 衍生工具 derivative tool i1vBg}WHN  
  113 3201 套期工具 arbitrage tool P>L-,R(7e  
  114 3202 被套期项目 arbitrage project e kI1j%fO  
  四、所有者权益类 0Qw? .#[9  
  115 4001 实收资本 paid-up capital Ym& _IOx  
  116 4002 资本公积 contributed surplus t K{`?NS  
  117 4101 盈余公积 earned surplus zDa*n:S  
  119 4103 本年利润 profit for the current year 2K, 1wqf'  
  120 4104 利润分配 allocation of profits }?*:uf  
  121 4201 库存股 treasury stock xi;SKv;p  
  五、成本类 ErB6fl  
  122 5001 生产成本 production cost aChY5R  
  123 5101 制造费用 cost of production ,0<|&D  
  124 5201 劳务成本 service cost bLu6 |YB  
  125 5301 研发支出 research and development expenditures '4HwS$mW3  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 4s`*o/it  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 0g]ABzTn  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor HtY\!_Ea  
  六、损益类 "5XD+qi  
  129 6001 主营业务收入 main business income !Si ZA"  
  130 6011 利息收入 金融共用​ interest income financial sharing TKoO\ \  
  135 6051 其他业务收入 other business income tDEpR  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance sF_.9G)S0  
  137 6101 公允价值变动损益 sound value flexible loss and profit E'[pNU*"x-  
  138 6111 投资收益 income on investment CN brXN  
  142 6301 营业外收入 nonrevenue receipt ~DqNA%Mb  
  143 6401 主营业务成本 main business cost X~GZI*P  
  144 6402 其他业务支出 other business expense yKZ~ ^  
  145 6405 营业税金及附加 business tariff and annex O|7q,bEm^  
  146 6411 利息支出 金融共用 interest expense financial sharing ]N1$ioC#  
  155 6601 销售费用 marketing cost DKIDLf  
  156 6602 管理费用 managing cost Fhxg^  
  157 6603 财务费用 financial cost $6fHY\i#R  
  158 6604 勘探费用 exploration expense ^_5$+  
  159 6701 资产减值损失 loss from asset devaluation ~ D3'-,n[  
  160 6711 营业外支出 nonoperating expense (jY.S|%  
  161 6801 所得税 income tax J5J3%6I  
  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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