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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 `USze0"t0:  
  1 1001 库存现金 cash on hand U`{ M1@$  
  2 1002 银行存款 bank deposit *uxKI:rB:  
  5 1015 其他货币资金 other monetary capital <P*7u\9&  
  9 1101 交易性金融资产 transaction monetary assets Ir- 1@_1Q  
  11 1121 应收票据 notes receivable C.}ho.} r  
  12 1122 应收账款 Account receivable !0Ak)Q]e'  
  13 1123 预付账款 account prepaid }\A 0g}  
  14 1131 应收股利 dividend receivable _?$')P|  
  15 1132 应收利息 accrued interest receivable W3X;c*j  
  21 1231 其他应收款 accounts receivable-others q}E'x/s2m  
  22 1241 坏账准备 had debts reserve AGx(IK/_  
  28 1401 材料采购 procurement of materials R&'Mze fb  
  29 1402 在途物资 materials in transit ]N1,"W}  
  30 1403 原材料 raw materials wSALK)T1{  
  32 1406 库存商品 commodity stocks y#O/Xw  
  33 1407 发出商品 goods in transit >RiU/L  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles f?@M"p@T  
  42 1461 存货跌价准备 reserve against stock price declining S4E@wLi  
  43 1501 待摊费用 fees to be apportioned pUgas?e&  
  45 1521 持有至到期投资 hold investment due t?;=\%^<  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve UU#$Kt*frR  
  47 1523 可供出售金融资产 financial assets available for sale ,yfJjV*I  
  48 1524 长期股权投资 long-term stock ownership investment XNBzA3W  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve # M Y4Mr  
  50 1526 投资性房地产 investment real eastate 3m~3l d  
  51 1531 长期应收款 long-term account receivable vMJC  
  52 1541 未实现融资收益 unrealized financing income (5RZLRn  
  54 1601 固定资产 permanent assets 7i=ER*F~  
  55 1602 累计折旧 accumulated depreciation dVJ9cJ9^  
  56 1603 固定资产减值准备permanent assets reduction reserve !_&;#j](  
  57 1604 在建工程 construction in process {PL,3EBG  
  58 1605 工程物资 engineer material X`]>J5  
  59 1606 固定资产清理 disposal of fixed assets ]go .IfH  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing S! .N3ezn  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ^<aj~0v  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture CZCVC (/u  
  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 I%0J=V;o{  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture X pT})AV  
  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 25;`yB$  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation L$ju~0jl)%  
  67 1701 无形资产 intangible assets NL"w#kTc()  
  68 1702 累计摊销 accumulated amortization 6x@]b>W  
  69 1703 无形资产减值准备 intangible assets reduction reserve 7#g<fh  
  70 1711 商誉 business reputation hLyV'*}  
  71 1801 长期待摊费用 long-term deferred expenses t.7_7`bin~  
  72 1811 递延所得税资产 deferred income tax assets _`9WNJiL  
  73 1901 待处理财产损溢 waiting assets profit and loss +C4NhA2  
  二、负债类 debt group Lo9 \[4FP  
  74 2001 短期借款 short-term loan ?&b"/sRS  
  81 2101 交易性金融负债 transaction financial liabilities }sfv zw_  
  83 2201 应付票据 notes payable H|cxy?iJ  
  84 2202 应付账款 account payable 3TKl  
  85 2205 预收账款 item received in advance {5T:7* J  
  86 2211 应付职工薪酬 employee pay payable wY7+E/  
  87 2221 应交税费 tax payable \=@4F^U7`  
  88 2231 应付股利 dividend payable w< |Lx#L}  
  89 2232 应付利息 interest payable SsIN @  
  90 2241 其他应付款 other account payable O$Dj_R#  
  97 2401 预提费用 withholding expenses Cy JZip  
  98 2411 预计负债 estimated liabilities uq]E^#^  
  99 2501 递延收益 deferred income 3^F1hCB  
  100 2601 长期借款 money borrowed for long term []H0{a2{<  
  101 2602 长期债券 long-term bond XP@&I[J3sI  
  106 2801 长期应付款 long-term account payable S ^@# %>  
  107 2802 未确认融资费用 unacknowledged financial charges 3>^S6h}o  
  108 2811 专项应付款 special accounts payable Olq`mlsK  
  109 2901 递延所得税负债 deferred income tax liabilities i# Fe`Z ~J  
  三、共同类 RSF@Oo{  
  112 3101 衍生工具 derivative tool A)f/ww)Q  
  113 3201 套期工具 arbitrage tool *zDL 5 9  
  114 3202 被套期项目 arbitrage project M`@Es#s  
  四、所有者权益类  #U/L8  
  115 4001 实收资本 paid-up capital I]N!cEr;@-  
  116 4002 资本公积 contributed surplus J2$ =H1-  
  117 4101 盈余公积 earned surplus ?D=%k8)Y  
  119 4103 本年利润 profit for the current year 3WY:Fn+#  
  120 4104 利润分配 allocation of profits \ id(P3M  
  121 4201 库存股 treasury stock bg,VK1  
  五、成本类 G#z9=NF~V  
  122 5001 生产成本 production cost g7]g0*gxXW  
  123 5101 制造费用 cost of production 8"x\kSMb  
  124 5201 劳务成本 service cost ;0E[ ; L!  
  125 5301 研发支出 research and development expenditures >  ,P,{"  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor x@<!#d+  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor RS  Vt  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ~fly6j|u  
  六、损益类 4yRX{Bl|  
  129 6001 主营业务收入 main business income iSj.lW  
  130 6011 利息收入 金融共用​ interest income financial sharing E&|EokSyN  
  135 6051 其他业务收入 other business income @S  Quc  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance KKJa?e`C  
  137 6101 公允价值变动损益 sound value flexible loss and profit \1#!% I=.  
  138 6111 投资收益 income on investment ( z%t  
  142 6301 营业外收入 nonrevenue receipt /d1V&Lj  
  143 6401 主营业务成本 main business cost @-}!o&G0  
  144 6402 其他业务支出 other business expense *|/kKvN  
  145 6405 营业税金及附加 business tariff and annex VDPq3`$+v{  
  146 6411 利息支出 金融共用 interest expense financial sharing P, SI0$Z  
  155 6601 销售费用 marketing cost 4 !M6 RL8{  
  156 6602 管理费用 managing cost ;5}y7#4C  
  157 6603 财务费用 financial cost C= PV-Ul+  
  158 6604 勘探费用 exploration expense b]5S9^=LI  
  159 6701 资产减值损失 loss from asset devaluation  2dBjc{  
  160 6711 营业外支出 nonoperating expense 'lR f  
  161 6801 所得税 income tax ^NOy: >  
  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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