论坛风格切换切换到宽版
  • 2831阅读
  • 1回复

[知识整理]新会计准则会计科目表(中英文对照) [复制链接]

上一主题 下一主题
离线小飞兔
 

发帖
1200
学分
5702
经验
1394
精华
1
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-08-05
U&p${IcEm  
  一、资产类 :eVq#3}  
  1 1001 库存现金 cash on hand r mg}N  
  2 1002 银行存款 bank deposit %n9aaoD  
  5 1015 其他货币资金 other monetary capital + ksVtG,  
  9 1101 交易性金融资产 transaction monetary assets Wvf ^N(  
  11 1121 应收票据 notes receivable  Mb~F%_  
  12 1122 应收账款 Account receivable cSV aI  
  13 1123 预付账款 account prepaid A2Gevj?F$  
  14 1131 应收股利 dividend receivable BnasI;yWb  
  15 1132 应收利息 accrued interest receivable 20Wg=p9L  
  21 1231 其他应收款 accounts receivable-others 7zG_(83)K  
  22 1241 坏账准备 had debts reserve {3aua:q  
  28 1401 材料采购 procurement of materials ?gGHj-HYJ  
  29 1402 在途物资 materials in transit v y I!]p  
  30 1403 原材料 raw materials 11;MN  
  32 1406 库存商品 commodity stocks 1 ]b.fD  
  33 1407 发出商品 goods in transit (<C3Vts))  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles {_v#~595  
  42 1461 存货跌价准备 reserve against stock price declining Ig>(m49d  
  43 1501 待摊费用 fees to be apportioned -(H0>Ap  
  45 1521 持有至到期投资 hold investment due ?&1!vz  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve Xc&9Glf  
  47 1523 可供出售金融资产 financial assets available for sale fI|Nc  
  48 1524 长期股权投资 long-term stock ownership investment qlPT Ll  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Qt<&WB fn  
  50 1526 投资性房地产 investment real eastate }0Ed ]  
  51 1531 长期应收款 long-term account receivable >~0Z& d  
  52 1541 未实现融资收益 unrealized financing income IjnU?Bf  
  54 1601 固定资产 permanent assets `<d }V2rdz  
  55 1602 累计折旧 accumulated depreciation }@d@3  
  56 1603 固定资产减值准备permanent assets reduction reserve lrIe"H@  
  57 1604 在建工程 construction in process `VguQl_,gA  
  58 1605 工程物资 engineer material *\F ~[  
  59 1606 固定资产清理 disposal of fixed assets IW] rb/H  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ysY*k`5  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing fe_5LC"  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture X# ^[<5  
  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 x7 ,5  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture |P?*5xPB  
  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 nAlQ7 '  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation KVa  
  67 1701 无形资产 intangible assets eTcd"Kd/  
  68 1702 累计摊销 accumulated amortization O?#7N[7  
  69 1703 无形资产减值准备 intangible assets reduction reserve ] Zh%DQ  
  70 1711 商誉 business reputation SXP]%{@ R/  
  71 1801 长期待摊费用 long-term deferred expenses +ami?#Sz*;  
  72 1811 递延所得税资产 deferred income tax assets $/Uq0U  
  73 1901 待处理财产损溢 waiting assets profit and loss { ]4LULq  
  二、负债类 debt group ]3Sp W{=^(  
  74 2001 短期借款 short-term loan ,r_Gf5c  
  81 2101 交易性金融负债 transaction financial liabilities 5]:U9ts#  
  83 2201 应付票据 notes payable j^RmrOg ,  
  84 2202 应付账款 account payable <lJ345Q  
  85 2205 预收账款 item received in advance >Cq<@$I2EB  
  86 2211 应付职工薪酬 employee pay payable a/xn'"eli  
  87 2221 应交税费 tax payable 19%i mf  
  88 2231 应付股利 dividend payable 0?|<I{z2  
  89 2232 应付利息 interest payable 1EX;MW-p<T  
  90 2241 其他应付款 other account payable j8:\%|  
  97 2401 预提费用 withholding expenses vKAN@HSYr  
  98 2411 预计负债 estimated liabilities yyTnL 2Y9  
  99 2501 递延收益 deferred income ="l/klYV  
  100 2601 长期借款 money borrowed for long term )MT}+ai  
  101 2602 长期债券 long-term bond 5146kp|1  
  106 2801 长期应付款 long-term account payable }3WxZv]I}  
  107 2802 未确认融资费用 unacknowledged financial charges 2=!RQv~%  
  108 2811 专项应付款 special accounts payable Xne1gms  
  109 2901 递延所得税负债 deferred income tax liabilities vo{--+{ky!  
  三、共同类 +k R4E23:  
  112 3101 衍生工具 derivative tool t\O16O7S  
  113 3201 套期工具 arbitrage tool Bdpy:'fJn  
  114 3202 被套期项目 arbitrage project <<O$ G7c  
  四、所有者权益类 R`-S/C  
  115 4001 实收资本 paid-up capital AbW6x  
  116 4002 资本公积 contributed surplus ~6md !o%i  
  117 4101 盈余公积 earned surplus o.`5D%}i  
  119 4103 本年利润 profit for the current year |-~Y#]  
  120 4104 利润分配 allocation of profits M&M 6;Ph  
  121 4201 库存股 treasury stock ]A_`0"m.U  
  五、成本类 w5 Li&m  
  122 5001 生产成本 production cost +:/%3}`  
  123 5101 制造费用 cost of production \cM2k-  
  124 5201 劳务成本 service cost HTTC TR  
  125 5301 研发支出 research and development expenditures gI|~|-'  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor w_VP J  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Z0r'S]fe  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor buHJB*?9  
  六、损益类 ti,d&c_7  
  129 6001 主营业务收入 main business income Y8t8!{ytg  
  130 6011 利息收入 金融共用​ interest income financial sharing t"I77aZ$A  
  135 6051 其他业务收入 other business income sV*H`N')S  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance NvX[zqNP_R  
  137 6101 公允价值变动损益 sound value flexible loss and profit 4s oJ.j8  
  138 6111 投资收益 income on investment E=O\0!F|b  
  142 6301 营业外收入 nonrevenue receipt [()koU#w.  
  143 6401 主营业务成本 main business cost 7F.4Ga;  
  144 6402 其他业务支出 other business expense ;722\y(Y  
  145 6405 营业税金及附加 business tariff and annex z\4.Gm-  
  146 6411 利息支出 金融共用 interest expense financial sharing b%c9oR's^  
  155 6601 销售费用 marketing cost >=w)x,0yX  
  156 6602 管理费用 managing cost fI|$K )K  
  157 6603 财务费用 financial cost {id4:^u&;  
  158 6604 勘探费用 exploration expense @>7%qS  
  159 6701 资产减值损失 loss from asset devaluation WTiD[u  
  160 6711 营业外支出 nonoperating expense KqP#6^ _  
  161 6801 所得税 income tax  4Wp=y  
  162 6901 以前年度损益调整 prior year profit and loss adjustment
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
离线yui0405

发帖
14
学分
3
经验
0
精华
0
金币
0
只看该作者 1楼 发表于: 2013-10-10
谢谢
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个