论坛风格切换切换到宽版
  • 2377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
`|@#~  
  一、资产类 3~ITvH,`s  
  1 1001 库存现金 cash on hand [C 1o9c!  
  2 1002 银行存款 bank deposit uJ ;7]  
  5 1015 其他货币资金 other monetary capital ue8Cpn^M  
  9 1101 交易性金融资产 transaction monetary assets Z'sAu#C  
  11 1121 应收票据 notes receivable Vp{e1xpY  
  12 1122 应收账款 Account receivable CMI'y(GN  
  13 1123 预付账款 account prepaid H>Wi(L7  
  14 1131 应收股利 dividend receivable Itn7Kl  
  15 1132 应收利息 accrued interest receivable 0\3mS{s  
  21 1231 其他应收款 accounts receivable-others {*WJ"9ujp]  
  22 1241 坏账准备 had debts reserve V?"X0>]0  
  28 1401 材料采购 procurement of materials F&?55@b  
  29 1402 在途物资 materials in transit pE.f}  
  30 1403 原材料 raw materials I L dRN  
  32 1406 库存商品 commodity stocks YNV!(>\GE  
  33 1407 发出商品 goods in transit xszGao'  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles z~tCag8I(k  
  42 1461 存货跌价准备 reserve against stock price declining u;1/.`NPB  
  43 1501 待摊费用 fees to be apportioned # D8Z~U,-  
  45 1521 持有至到期投资 hold investment due Q|40 8EM  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve lR] z8 &  
  47 1523 可供出售金融资产 financial assets available for sale "JI FF_  
  48 1524 长期股权投资 long-term stock ownership investment q;co53.+P)  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve =2&/Cn4  
  50 1526 投资性房地产 investment real eastate S |S N3)  
  51 1531 长期应收款 long-term account receivable #sl_ BC9  
  52 1541 未实现融资收益 unrealized financing income @j +8M  
  54 1601 固定资产 permanent assets yh9fHN)F  
  55 1602 累计折旧 accumulated depreciation 3I!xa*u  
  56 1603 固定资产减值准备permanent assets reduction reserve jtqH3xfy  
  57 1604 在建工程 construction in process VrL==aTYXs  
  58 1605 工程物资 engineer material BQYj"Wi  
  59 1606 固定资产清理 disposal of fixed assets v=!Ap ; 2L  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing #T\Yi|Qs#  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing c)H (w  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture .yz-o\,gF%  
  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  ~"\qX+  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ?v-Y1j  
  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 @\-i3EhR  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation zh5'oE&[yC  
  67 1701 无形资产 intangible assets l5sBDiir%  
  68 1702 累计摊销 accumulated amortization =gI;%M\'  
  69 1703 无形资产减值准备 intangible assets reduction reserve hw[jVx  
  70 1711 商誉 business reputation /18Z4TA  
  71 1801 长期待摊费用 long-term deferred expenses Hx;ij?  
  72 1811 递延所得税资产 deferred income tax assets uK6_HvHuy  
  73 1901 待处理财产损溢 waiting assets profit and loss ,(aOTFQS  
  二、负债类 debt group  _@es9  
  74 2001 短期借款 short-term loan BcJ]bIbKb  
  81 2101 交易性金融负债 transaction financial liabilities en\shc{R]`  
  83 2201 应付票据 notes payable *69 yB  
  84 2202 应付账款 account payable mNcoR^(VN  
  85 2205 预收账款 item received in advance ;zy[xg.7  
  86 2211 应付职工薪酬 employee pay payable dc#Db~v}k  
  87 2221 应交税费 tax payable bu`8QQ"C  
  88 2231 应付股利 dividend payable rNzsc|a:  
  89 2232 应付利息 interest payable ml7nt 0{  
  90 2241 其他应付款 other account payable !]bXHT&!R  
  97 2401 预提费用 withholding expenses e&&;"^@-  
  98 2411 预计负债 estimated liabilities  U)oH@/q  
  99 2501 递延收益 deferred income 3/ sKRU  
  100 2601 长期借款 money borrowed for long term |||uTfrJ  
  101 2602 长期债券 long-term bond ]TTX<R ZLr  
  106 2801 长期应付款 long-term account payable ">b~k;M?  
  107 2802 未确认融资费用 unacknowledged financial charges XD\RD  
  108 2811 专项应付款 special accounts payable a }6Fj&hj  
  109 2901 递延所得税负债 deferred income tax liabilities At5:X*vD  
  三、共同类 o`^GUY}  
  112 3101 衍生工具 derivative tool eF5?4??  
  113 3201 套期工具 arbitrage tool Lo, z7"8  
  114 3202 被套期项目 arbitrage project 8J|pj4ce  
  四、所有者权益类 e@k`C{{C]o  
  115 4001 实收资本 paid-up capital jYwv+EXg  
  116 4002 资本公积 contributed surplus n^QOGT.s6`  
  117 4101 盈余公积 earned surplus gv=mz, z  
  119 4103 本年利润 profit for the current year _Q<wb8+/  
  120 4104 利润分配 allocation of profits by*>w/@9)k  
  121 4201 库存股 treasury stock ; n2|pC^  
  五、成本类 D;bQ"P-m47  
  122 5001 生产成本 production cost Sz0M8fYT]  
  123 5101 制造费用 cost of production mT N6-V  
  124 5201 劳务成本 service cost m35Blg34  
  125 5301 研发支出 research and development expenditures 4}{S8fGk%  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor \=+ s3p5N  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 33d86H% ;  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 3Rid 1;L0U  
  六、损益类 uM0!,~&9|  
  129 6001 主营业务收入 main business income L2ePWctq}  
  130 6011 利息收入 金融共用​ interest income financial sharing j=v1:E  
  135 6051 其他业务收入 other business income k*bfq?E a  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 4XL*e+UfJ  
  137 6101 公允价值变动损益 sound value flexible loss and profit eqbxf#H!  
  138 6111 投资收益 income on investment rl)(4ad=  
  142 6301 营业外收入 nonrevenue receipt DQg:W |A  
  143 6401 主营业务成本 main business cost oF/5mh__(K  
  144 6402 其他业务支出 other business expense 4)=LOGW  
  145 6405 营业税金及附加 business tariff and annex pL$UI3VCP  
  146 6411 利息支出 金融共用 interest expense financial sharing -&Fxg>FrYb  
  155 6601 销售费用 marketing cost @+",f]  
  156 6602 管理费用 managing cost )>LQ{ X.  
  157 6603 财务费用 financial cost ? WWnt^  
  158 6604 勘探费用 exploration expense RMB?H)p+  
  159 6701 资产减值损失 loss from asset devaluation &fYx0JT  
  160 6711 营业外支出 nonoperating expense bAeN>~WvY  
  161 6801 所得税 income tax _I_Sq,Z#  
  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