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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
CG#lpAs  
  一、资产类 T'i^yd }*v  
  1 1001 库存现金 cash on hand HpLCOY1-  
  2 1002 银行存款 bank deposit uX/K/4  
  5 1015 其他货币资金 other monetary capital stxei 6  
  9 1101 交易性金融资产 transaction monetary assets FZFYwU\~.L  
  11 1121 应收票据 notes receivable OdKfU^  
  12 1122 应收账款 Account receivable ,gO}H)v]t  
  13 1123 预付账款 account prepaid jpwR\"UJ  
  14 1131 应收股利 dividend receivable q8Jhs7fv  
  15 1132 应收利息 accrued interest receivable g2 RrBK,  
  21 1231 其他应收款 accounts receivable-others 6DkFI kS  
  22 1241 坏账准备 had debts reserve 8Cx6Me>,=  
  28 1401 材料采购 procurement of materials `GDWy^-Q+!  
  29 1402 在途物资 materials in transit srbES6  
  30 1403 原材料 raw materials bm>N~DC  
  32 1406 库存商品 commodity stocks ,r5'nDV=d  
  33 1407 发出商品 goods in transit jm ORKX+)  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles mV>l`&K=  
  42 1461 存货跌价准备 reserve against stock price declining P^3`znq{  
  43 1501 待摊费用 fees to be apportioned X&LaAqlSG  
  45 1521 持有至到期投资 hold investment due 1j_gQ,'20  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve rtSG- _[i  
  47 1523 可供出售金融资产 financial assets available for sale k3PFCl~e  
  48 1524 长期股权投资 long-term stock ownership investment @GVONluyU`  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve :?!b\LJ2^  
  50 1526 投资性房地产 investment real eastate NZb}n`:  
  51 1531 长期应收款 long-term account receivable AT6o~u!WU  
  52 1541 未实现融资收益 unrealized financing income 2`'g 9R  
  54 1601 固定资产 permanent assets XJZ\ss  
  55 1602 累计折旧 accumulated depreciation M&[bb $00j  
  56 1603 固定资产减值准备permanent assets reduction reserve y:HH@aa)  
  57 1604 在建工程 construction in process 8l.bT|#O  
  58 1605 工程物资 engineer material Cg8s9qE?  
  59 1606 固定资产清理 disposal of fixed assets :kMF.9U:  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing *SK`&V  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing "M;aNi^B  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture w!%"b03q  
  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 yR3pK 0Y(?  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture w PE\?en  
  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 79*f <Gr  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation eae`#>XP  
  67 1701 无形资产 intangible assets _|Uv7>}J^  
  68 1702 累计摊销 accumulated amortization tE8aL{<R  
  69 1703 无形资产减值准备 intangible assets reduction reserve |NdWx1  
  70 1711 商誉 business reputation ~dBx<  
  71 1801 长期待摊费用 long-term deferred expenses U-*`I?~=4  
  72 1811 递延所得税资产 deferred income tax assets $2E&~ W %  
  73 1901 待处理财产损溢 waiting assets profit and loss "Cz0r"N  
  二、负债类 debt group Q2>o+G  
  74 2001 短期借款 short-term loan ]*Cq'<h$  
  81 2101 交易性金融负债 transaction financial liabilities Ro@ =oyLE  
  83 2201 应付票据 notes payable EJW}&e/  
  84 2202 应付账款 account payable 29HyeLB@  
  85 2205 预收账款 item received in advance  ID]E3K  
  86 2211 应付职工薪酬 employee pay payable g-~]^$  
  87 2221 应交税费 tax payable $L4h'(s  
  88 2231 应付股利 dividend payable )61X,z  
  89 2232 应付利息 interest payable <nk9IAH  
  90 2241 其他应付款 other account payable ~@\sN+VS  
  97 2401 预提费用 withholding expenses J#DN2y <  
  98 2411 预计负债 estimated liabilities &J\<"3  
  99 2501 递延收益 deferred income Bwc_N.w?3  
  100 2601 长期借款 money borrowed for long term 4aiI&,  
  101 2602 长期债券 long-term bond *!.anbo@?z  
  106 2801 长期应付款 long-term account payable G,}"}v:  
  107 2802 未确认融资费用 unacknowledged financial charges K`0'2  
  108 2811 专项应付款 special accounts payable g)1` A 24  
  109 2901 递延所得税负债 deferred income tax liabilities N(l  
  三、共同类 ~f:"Q(f+  
  112 3101 衍生工具 derivative tool `aDVN_h{6  
  113 3201 套期工具 arbitrage tool C"QB`f:  
  114 3202 被套期项目 arbitrage project /o^/ J~/3  
  四、所有者权益类 7O-fc1OTv  
  115 4001 实收资本 paid-up capital yNhRh>l  
  116 4002 资本公积 contributed surplus QuIZpP=  
  117 4101 盈余公积 earned surplus #OlPnP2  
  119 4103 本年利润 profit for the current year FN/siw(?3  
  120 4104 利润分配 allocation of profits \ZtKaEXnx  
  121 4201 库存股 treasury stock 3wMnTT"At  
  五、成本类 90 >V he  
  122 5001 生产成本 production cost {G+iobQdd  
  123 5101 制造费用 cost of production ?_7iL?  
  124 5201 劳务成本 service cost mndKUI}d  
  125 5301 研发支出 research and development expenditures T0{X,  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor &^7(?C' u  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor R2A#2{+H  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor (]` rri*^  
  六、损益类 N/zP!%L  
  129 6001 主营业务收入 main business income sp&gw XPG  
  130 6011 利息收入 金融共用​ interest income financial sharing nT %ko7~-  
  135 6051 其他业务收入 other business income Kk).KgR  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance *\Lr]6k  
  137 6101 公允价值变动损益 sound value flexible loss and profit &I:ZJuQ4  
  138 6111 投资收益 income on investment vSy[lB|)24  
  142 6301 营业外收入 nonrevenue receipt mqtYny'  
  143 6401 主营业务成本 main business cost -zzoz x]S=  
  144 6402 其他业务支出 other business expense .^6yCs5~`  
  145 6405 营业税金及附加 business tariff and annex S%j W} v';  
  146 6411 利息支出 金融共用 interest expense financial sharing =6 3tp 9  
  155 6601 销售费用 marketing cost &x\cEI)!  
  156 6602 管理费用 managing cost 2w Ja:=$  
  157 6603 财务费用 financial cost `pjB^--w  
  158 6604 勘探费用 exploration expense &`,Y/Cbw  
  159 6701 资产减值损失 loss from asset devaluation {rwT4]4  
  160 6711 营业外支出 nonoperating expense c#f@v45  
  161 6801 所得税 income tax cua( w  
  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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