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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
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  一、资产类 xJZ@DR,#  
  1 1001 库存现金 cash on hand *[+)7  
  2 1002 银行存款 bank deposit QHt4",Ij  
  5 1015 其他货币资金 other monetary capital O 5 Nb  
  9 1101 交易性金融资产 transaction monetary assets Bi3+)k>u7  
  11 1121 应收票据 notes receivable /`npQg-  
  12 1122 应收账款 Account receivable ~8T(>!hE1h  
  13 1123 预付账款 account prepaid FG@ -bV  
  14 1131 应收股利 dividend receivable &~e $:8 +  
  15 1132 应收利息 accrued interest receivable ? 1*m,;Z  
  21 1231 其他应收款 accounts receivable-others sZ&G%o  
  22 1241 坏账准备 had debts reserve fyWO  
  28 1401 材料采购 procurement of materials S8, Z;y  
  29 1402 在途物资 materials in transit $ (=~r`O+1  
  30 1403 原材料 raw materials 7piuLq+  
  32 1406 库存商品 commodity stocks ]aryV?! 6  
  33 1407 发出商品 goods in transit >q~l21dUi  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles c`*TPqw(B[  
  42 1461 存货跌价准备 reserve against stock price declining U`|0 jJ  
  43 1501 待摊费用 fees to be apportioned {yA$V0`N{  
  45 1521 持有至到期投资 hold investment due HO)/dZNU  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 6 sxffJt  
  47 1523 可供出售金融资产 financial assets available for sale e`>{$t  
  48 1524 长期股权投资 long-term stock ownership investment US [dkbKo  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 4*.K'(S5fx  
  50 1526 投资性房地产 investment real eastate SLfFqc+n0  
  51 1531 长期应收款 long-term account receivable E\nv~Y?SG  
  52 1541 未实现融资收益 unrealized financing income k>jbcSY(z<  
  54 1601 固定资产 permanent assets llV3ka^!  
  55 1602 累计折旧 accumulated depreciation U$dh1;  
  56 1603 固定资产减值准备permanent assets reduction reserve 4)>FS'=  
  57 1604 在建工程 construction in process `#-P[q<v-  
  58 1605 工程物资 engineer material F0vM0 e-  
  59 1606 固定资产清理 disposal of fixed assets -u!FOD/  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing YXurYwV  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Mb1t:Xf^g  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture xM[Vc  
  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 2`GE  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture  7R#+Le)  
  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 JO<wK  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation !\8  ;d8  
  67 1701 无形资产 intangible assets 7pA /   
  68 1702 累计摊销 accumulated amortization S [h];eM  
  69 1703 无形资产减值准备 intangible assets reduction reserve !+)AeDc:j  
  70 1711 商誉 business reputation C; QAT  
  71 1801 长期待摊费用 long-term deferred expenses NLPkh,T:  
  72 1811 递延所得税资产 deferred income tax assets $ ;M:TpX  
  73 1901 待处理财产损溢 waiting assets profit and loss mGUO6>g  
  二、负债类 debt group {U<xdG  
  74 2001 短期借款 short-term loan zk*c)s  
  81 2101 交易性金融负债 transaction financial liabilities mkh"Kb*{  
  83 2201 应付票据 notes payable R" )bDy?  
  84 2202 应付账款 account payable 2&c9q5.b  
  85 2205 预收账款 item received in advance ae"]\a\&1o  
  86 2211 应付职工薪酬 employee pay payable CC\*?BKj"  
  87 2221 应交税费 tax payable AcI,N~~  
  88 2231 应付股利 dividend payable V7G7&'  
  89 2232 应付利息 interest payable lv vs%@b>  
  90 2241 其他应付款 other account payable Dy pFl M*  
  97 2401 预提费用 withholding expenses Uw,2}yR  
  98 2411 预计负债 estimated liabilities o&AM2U/?  
  99 2501 递延收益 deferred income G7--v,R1x  
  100 2601 长期借款 money borrowed for long term X|0R= n]  
  101 2602 长期债券 long-term bond {~|OE -X][  
  106 2801 长期应付款 long-term account payable #P]#9Ty:  
  107 2802 未确认融资费用 unacknowledged financial charges \Y6WSj?E  
  108 2811 专项应付款 special accounts payable 'XY`(3q  
  109 2901 递延所得税负债 deferred income tax liabilities ,Q zL)W7  
  三、共同类 3d<HN6&U  
  112 3101 衍生工具 derivative tool &B! o,qp  
  113 3201 套期工具 arbitrage tool M X4]Vpv  
  114 3202 被套期项目 arbitrage project PP:(EN1  
  四、所有者权益类 qd8n2f  
  115 4001 实收资本 paid-up capital &E xYXI  
  116 4002 资本公积 contributed surplus ~4P%%b0,o  
  117 4101 盈余公积 earned surplus OGl$W>w1  
  119 4103 本年利润 profit for the current year ebPgYxVZR  
  120 4104 利润分配 allocation of profits dq[Mj5eC  
  121 4201 库存股 treasury stock pV4Whq$  
  五、成本类 3^s/bm$g  
  122 5001 生产成本 production cost "qc 6=:y}  
  123 5101 制造费用 cost of production \U|ZR  
  124 5201 劳务成本 service cost &Tl 0Pf  
  125 5301 研发支出 research and development expenditures Y"-^%@|p  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor +f*OliMD  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor f2,jh}4  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor zC _<(4$-"  
  六、损益类 P/EM :  
  129 6001 主营业务收入 main business income |t; ~:A  
  130 6011 利息收入 金融共用​ interest income financial sharing GA7}K:LP'k  
  135 6051 其他业务收入 other business income 6JKqn~0Kk  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance asY[8r?U  
  137 6101 公允价值变动损益 sound value flexible loss and profit (JM4R8fR&  
  138 6111 投资收益 income on investment hs tbz  
  142 6301 营业外收入 nonrevenue receipt 'v]u#/7a  
  143 6401 主营业务成本 main business cost 6mKjau{r_  
  144 6402 其他业务支出 other business expense 8]&i-VFof  
  145 6405 营业税金及附加 business tariff and annex Sz H"  
  146 6411 利息支出 金融共用 interest expense financial sharing A^q[N   
  155 6601 销售费用 marketing cost k)TSR5A  
  156 6602 管理费用 managing cost 7^w >Rj  
  157 6603 财务费用 financial cost JK.ZdY%  
  158 6604 勘探费用 exploration expense Vp>|hj po  
  159 6701 资产减值损失 loss from asset devaluation N^Bo .U0\  
  160 6711 营业外支出 nonoperating expense S"Zp D.XX  
  161 6801 所得税 income tax =gcM%=*'  
  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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