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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 2HMlh.R(C  
  1 1001 库存现金 cash on hand -rlxxLT+  
  2 1002 银行存款 bank deposit ?jBna ~  
  5 1015 其他货币资金 other monetary capital `yHV10  
  9 1101 交易性金融资产 transaction monetary assets pP)0 l  
  11 1121 应收票据 notes receivable t@!X1?`w  
  12 1122 应收账款 Account receivable 8sg8gBt  
  13 1123 预付账款 account prepaid O.1Z3~r-N  
  14 1131 应收股利 dividend receivable p/'C v  
  15 1132 应收利息 accrued interest receivable u /cL[_Q  
  21 1231 其他应收款 accounts receivable-others v/Z}|dT"  
  22 1241 坏账准备 had debts reserve ^C@uP9g  
  28 1401 材料采购 procurement of materials * KFsO1j  
  29 1402 在途物资 materials in transit Ps.O.2Z5ZB  
  30 1403 原材料 raw materials 6,0pkx&Nv  
  32 1406 库存商品 commodity stocks ZsUxO%jP  
  33 1407 发出商品 goods in transit ALwkX"AN  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles oWo"` "P  
  42 1461 存货跌价准备 reserve against stock price declining wr8n*Du  
  43 1501 待摊费用 fees to be apportioned EH]5ZZ[Z  
  45 1521 持有至到期投资 hold investment due xK0VWi  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve +vLuzM-  
  47 1523 可供出售金融资产 financial assets available for sale o'%F*>#v  
  48 1524 长期股权投资 long-term stock ownership investment Hv<%_t_/  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ?'$=G4y&?  
  50 1526 投资性房地产 investment real eastate @ MNL  
  51 1531 长期应收款 long-term account receivable qw0tw2|  
  52 1541 未实现融资收益 unrealized financing income czb(&><  
  54 1601 固定资产 permanent assets b2H!{a"  
  55 1602 累计折旧 accumulated depreciation ?a~=CC@  
  56 1603 固定资产减值准备permanent assets reduction reserve ||}|=Sz  
  57 1604 在建工程 construction in process J~DP*}~XK  
  58 1605 工程物资 engineer material 1p23&\\~  
  59 1606 固定资产清理 disposal of fixed assets 7J,W#Ql)5  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing $ZXy&?4  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing )~O{jd  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture f3V&i)w(  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture |VlAt#E  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 2sy{  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation Q{H88g^=J  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ~5`rv1$  
  67 1701 无形资产 intangible assets fmA&1u/xMs  
  68 1702 累计摊销 accumulated amortization /,/T{V[  
  69 1703 无形资产减值准备 intangible assets reduction reserve + yS"pOT  
  70 1711 商誉 business reputation &EmxSYL>  
  71 1801 长期待摊费用 long-term deferred expenses <hdR:k@ #  
  72 1811 递延所得税资产 deferred income tax assets -d %bc?  
  73 1901 待处理财产损溢 waiting assets profit and loss JQsS=m7Et  
  二、负债类 debt group } ~=53$+  
  74 2001 短期借款 short-term loan 5gGYG ]*l  
  81 2101 交易性金融负债 transaction financial liabilities }o=R7n%  
  83 2201 应付票据 notes payable 8S@ ~^D  
  84 2202 应付账款 account payable Rh9>iA@fd  
  85 2205 预收账款 item received in advance U-3KuR+0  
  86 2211 应付职工薪酬 employee pay payable \@['V   
  87 2221 应交税费 tax payable fbwo2qe@K  
  88 2231 应付股利 dividend payable 7u!R 'D  
  89 2232 应付利息 interest payable vp4!p~C{  
  90 2241 其他应付款 other account payable A]BG*  
  97 2401 预提费用 withholding expenses b\][ x6zJp  
  98 2411 预计负债 estimated liabilities )+oDa{dZ  
  99 2501 递延收益 deferred income Trbgg  
  100 2601 长期借款 money borrowed for long term 0d`s(b54;O  
  101 2602 长期债券 long-term bond /I$g.f/#  
  106 2801 长期应付款 long-term account payable - CT?JB  
  107 2802 未确认融资费用 unacknowledged financial charges @6 g A4h  
  108 2811 专项应付款 special accounts payable >B skw2  
  109 2901 递延所得税负债 deferred income tax liabilities ]![ewO@  
  三、共同类 mV`Z]-$$i  
  112 3101 衍生工具 derivative tool N~\1yQT  
  113 3201 套期工具 arbitrage tool AvEJX0"\df  
  114 3202 被套期项目 arbitrage project z6|P]u  
  四、所有者权益类 U&w Ve$  
  115 4001 实收资本 paid-up capital \KLWOj%  
  116 4002 资本公积 contributed surplus bW3e*O$V  
  117 4101 盈余公积 earned surplus 0}PW?t76  
  119 4103 本年利润 profit for the current year m {_\@'q  
  120 4104 利润分配 allocation of profits Qgo0uu M  
  121 4201 库存股 treasury stock @ L%3}  
  五、成本类 9j:?s;B  
  122 5001 生产成本 production cost ` B : Ydf  
  123 5101 制造费用 cost of production [*vk&  
  124 5201 劳务成本 service cost eO (VSjo'`  
  125 5301 研发支出 research and development expenditures q^( [ & +  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor zJ3{!E}`v  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Tp)-L0kD_k  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ~6kEpa  
  六、损益类 zg)Z2?K|;u  
  129 6001 主营业务收入 main business income !ygh`]6V  
  130 6011 利息收入 金融共用​ interest income financial sharing RQ9fA1YP  
  135 6051 其他业务收入 other business income 22}J.'Zb  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance yew9bn0a=  
  137 6101 公允价值变动损益 sound value flexible loss and profit UR1U; k  
  138 6111 投资收益 income on investment Gow_a'  
  142 6301 营业外收入 nonrevenue receipt -AD3Pd|Y[  
  143 6401 主营业务成本 main business cost Xy_+L_h^  
  144 6402 其他业务支出 other business expense }j+ZF'#  
  145 6405 营业税金及附加 business tariff and annex Ga.a"\F.V  
  146 6411 利息支出 金融共用 interest expense financial sharing N=zrY`Vd  
  155 6601 销售费用 marketing cost KNQX\-=  
  156 6602 管理费用 managing cost P9G c)$6{p  
  157 6603 财务费用 financial cost d01bt$8>  
  158 6604 勘探费用 exploration expense $khWu>b  
  159 6701 资产减值损失 loss from asset devaluation ;[ pyKh  
  160 6711 营业外支出 nonoperating expense y''`73U"  
  161 6801 所得税 income tax _+ oX9  
  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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