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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
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  一、资产类 P 15:, 9D  
  1 1001 库存现金 cash on hand Vb6K:ZnF  
  2 1002 银行存款 bank deposit tbj=~xYf  
  5 1015 其他货币资金 other monetary capital 4_Rdp`x#J  
  9 1101 交易性金融资产 transaction monetary assets XDmbm*~i  
  11 1121 应收票据 notes receivable u]vPy ria  
  12 1122 应收账款 Account receivable mX_)b>iW  
  13 1123 预付账款 account prepaid xe:' 8J6L  
  14 1131 应收股利 dividend receivable 4 \Di,PPu  
  15 1132 应收利息 accrued interest receivable ")\aJ8  
  21 1231 其他应收款 accounts receivable-others AqYxWk3>  
  22 1241 坏账准备 had debts reserve }Jxq'B  
  28 1401 材料采购 procurement of materials u*R7zY  
  29 1402 在途物资 materials in transit k&Jo"[i&WO  
  30 1403 原材料 raw materials 7c1+t_Ew  
  32 1406 库存商品 commodity stocks -ut=8(6&  
  33 1407 发出商品 goods in transit MQw9X  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ZxSsR{  
  42 1461 存货跌价准备 reserve against stock price declining uCUu!Vfeg  
  43 1501 待摊费用 fees to be apportioned mxtgb$*  
  45 1521 持有至到期投资 hold investment due O k(47nC  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 9]~PC Z2j  
  47 1523 可供出售金融资产 financial assets available for sale gA +:CgQ  
  48 1524 长期股权投资 long-term stock ownership investment #tz8{o?ebN  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve (KF7zP  
  50 1526 投资性房地产 investment real eastate LD.Ck6@  
  51 1531 长期应收款 long-term account receivable ze Ob Aw1O  
  52 1541 未实现融资收益 unrealized financing income : ^( nj7D  
  54 1601 固定资产 permanent assets I)[B9rbe  
  55 1602 累计折旧 accumulated depreciation )+GX<2_  
  56 1603 固定资产减值准备permanent assets reduction reserve & l^n4  
  57 1604 在建工程 construction in process ]Y5dl;xrM)  
  58 1605 工程物资 engineer material kkfCAM  
  59 1606 固定资产清理 disposal of fixed assets }u^:MI  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing g~R/3cm4  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Sr7@buF  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture nZW4}~0j  
  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 9/46%=&]  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture =YoTyq\  
  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,eX)S  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation $MT}l  
  67 1701 无形资产 intangible assets !$E~\uT  
  68 1702 累计摊销 accumulated amortization NKh,z& _5-  
  69 1703 无形资产减值准备 intangible assets reduction reserve )<'yQW=6  
  70 1711 商誉 business reputation 03"#J2b  
  71 1801 长期待摊费用 long-term deferred expenses WB;J1TpM7  
  72 1811 递延所得税资产 deferred income tax assets ?'LM7RE$X6  
  73 1901 待处理财产损溢 waiting assets profit and loss $~o3}&az  
  二、负债类 debt group L w*1 .~  
  74 2001 短期借款 short-term loan E m9my2oE  
  81 2101 交易性金融负债 transaction financial liabilities A:xb!= 2  
  83 2201 应付票据 notes payable Q0SW;o7  
  84 2202 应付账款 account payable TQ~&Y)".  
  85 2205 预收账款 item received in advance 0# UAjT3  
  86 2211 应付职工薪酬 employee pay payable 8l?w=)Qy  
  87 2221 应交税费 tax payable ;qG1 r@o  
  88 2231 应付股利 dividend payable W :>J864!  
  89 2232 应付利息 interest payable |0DP} `~  
  90 2241 其他应付款 other account payable h9Z[z73_a  
  97 2401 预提费用 withholding expenses Zih 5/I  
  98 2411 预计负债 estimated liabilities scmto cm  
  99 2501 递延收益 deferred income ,*w>z  
  100 2601 长期借款 money borrowed for long term #mTMt;x  
  101 2602 长期债券 long-term bond 6m\*]nOy4  
  106 2801 长期应付款 long-term account payable w*2^/zh  
  107 2802 未确认融资费用 unacknowledged financial charges j,ZW[*M  
  108 2811 专项应付款 special accounts payable kI]=&Rw  
  109 2901 递延所得税负债 deferred income tax liabilities YiBOi?h9  
  三、共同类 C&FN#B  
  112 3101 衍生工具 derivative tool :%>oe> _"  
  113 3201 套期工具 arbitrage tool wK ][qZ ]  
  114 3202 被套期项目 arbitrage project * T\ >  
  四、所有者权益类 q4zSS #]A  
  115 4001 实收资本 paid-up capital .Wh6(LDY(  
  116 4002 资本公积 contributed surplus ~q5-9{ma  
  117 4101 盈余公积 earned surplus n4XMN\:g{  
  119 4103 本年利润 profit for the current year _32/WQF6  
  120 4104 利润分配 allocation of profits .yG8B:7N2  
  121 4201 库存股 treasury stock : (RL8  
  五、成本类 FcY$k%;'Q  
  122 5001 生产成本 production cost d)9PEtI  
  123 5101 制造费用 cost of production d^_itC;-,  
  124 5201 劳务成本 service cost P$ F#,Cn  
  125 5301 研发支出 research and development expenditures - Ra\^uz  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor FqL `Kt  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor h#;?9DP  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor AV9:O{  
  六、损益类 B\NcCp`5  
  129 6001 主营业务收入 main business income Jn60i6/  
  130 6011 利息收入 金融共用​ interest income financial sharing m_~y   
  135 6051 其他业务收入 other business income ul}4p{ m[  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance vr<)Ay  
  137 6101 公允价值变动损益 sound value flexible loss and profit bQ i<0|S  
  138 6111 投资收益 income on investment a?l_-Fi  
  142 6301 营业外收入 nonrevenue receipt ]+FX$+H/A0  
  143 6401 主营业务成本 main business cost X #H:&*[!  
  144 6402 其他业务支出 other business expense MQjG<O\  
  145 6405 营业税金及附加 business tariff and annex rR3m' [  
  146 6411 利息支出 金融共用 interest expense financial sharing 6@i|Kw(:  
  155 6601 销售费用 marketing cost 6{lG1\o  
  156 6602 管理费用 managing cost ;c nnqT6  
  157 6603 财务费用 financial cost +q$xw}+PK  
  158 6604 勘探费用 exploration expense t .gq5Y.[  
  159 6701 资产减值损失 loss from asset devaluation G!-7ic_4  
  160 6711 营业外支出 nonoperating expense w 5!ndu  
  161 6801 所得税 income tax (c  u'  
  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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