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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
mM~&mAa+Z  
  一、资产类 W*?qOq {  
  1 1001 库存现金 cash on hand <9\Lv]ng  
  2 1002 银行存款 bank deposit Vvp{y  
  5 1015 其他货币资金 other monetary capital hUX8j9N>  
  9 1101 交易性金融资产 transaction monetary assets C$$Zwgy  
  11 1121 应收票据 notes receivable 'V8o["P  
  12 1122 应收账款 Account receivable Z|fi$2k0!  
  13 1123 预付账款 account prepaid %&0/ Ypp=  
  14 1131 应收股利 dividend receivable {c~w Ms#  
  15 1132 应收利息 accrued interest receivable -0TI7 @  
  21 1231 其他应收款 accounts receivable-others s:cJF  
  22 1241 坏账准备 had debts reserve .Yvy37n((  
  28 1401 材料采购 procurement of materials =$%-RX7  
  29 1402 在途物资 materials in transit H0jbG;  
  30 1403 原材料 raw materials ko|M 2\  
  32 1406 库存商品 commodity stocks gvPHB+#A  
  33 1407 发出商品 goods in transit eCWF0a  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles /q8B | (U  
  42 1461 存货跌价准备 reserve against stock price declining !? H:?  
  43 1501 待摊费用 fees to be apportioned 7IQa Xcl  
  45 1521 持有至到期投资 hold investment due m 2/S(f  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve O S#RCN*  
  47 1523 可供出售金融资产 financial assets available for sale Vk2%yw>  
  48 1524 长期股权投资 long-term stock ownership investment L,!\PV|  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve zo( "v*d*q  
  50 1526 投资性房地产 investment real eastate auqN8_+=  
  51 1531 长期应收款 long-term account receivable e z_c;  
  52 1541 未实现融资收益 unrealized financing income }x& X vI  
  54 1601 固定资产 permanent assets feH&Ug4?G  
  55 1602 累计折旧 accumulated depreciation n*i&o;5  
  56 1603 固定资产减值准备permanent assets reduction reserve =M9R~J!  
  57 1604 在建工程 construction in process ;#+I"Ow  
  58 1605 工程物资 engineer material y~Yv^'Epf  
  59 1606 固定资产清理 disposal of fixed assets Y]Z&  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 4sX? O4p  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing )A6=P%;}>I  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture }2 \Hg  
  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 LpI4R  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture =[[I<[BZq  
  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 Z op/ MeI  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 4=`1C-v?q  
  67 1701 无形资产 intangible assets /reGT!u  
  68 1702 累计摊销 accumulated amortization y+=s/c  
  69 1703 无形资产减值准备 intangible assets reduction reserve P : L6Zo-J  
  70 1711 商誉 business reputation  Lsai8 B  
  71 1801 长期待摊费用 long-term deferred expenses 2}bXX'Y  
  72 1811 递延所得税资产 deferred income tax assets S6\E  I5S  
  73 1901 待处理财产损溢 waiting assets profit and loss t:P7ah  
  二、负债类 debt group '4D7:  
  74 2001 短期借款 short-term loan 65VTKlDD  
  81 2101 交易性金融负债 transaction financial liabilities vl6|i)D  
  83 2201 应付票据 notes payable c<~DYe;;  
  84 2202 应付账款 account payable J_j4Zb% K  
  85 2205 预收账款 item received in advance m:Rm(ga9  
  86 2211 应付职工薪酬 employee pay payable kGC*\?<LmR  
  87 2221 应交税费 tax payable m5a'Vs  
  88 2231 应付股利 dividend payable L>&{<M_  
  89 2232 应付利息 interest payable ("{vbs$;  
  90 2241 其他应付款 other account payable Nf2lw]-G4  
  97 2401 预提费用 withholding expenses v-^<,|vm2f  
  98 2411 预计负债 estimated liabilities Ao*:$:k  
  99 2501 递延收益 deferred income ,aq>9\ pi  
  100 2601 长期借款 money borrowed for long term +2k{y l  
  101 2602 长期债券 long-term bond osmCwM4O  
  106 2801 长期应付款 long-term account payable Tr4\ `a-i  
  107 2802 未确认融资费用 unacknowledged financial charges XMykUr e|  
  108 2811 专项应付款 special accounts payable U%Hcc k'  
  109 2901 递延所得税负债 deferred income tax liabilities A |@d{g  
  三、共同类 g;OR {  
  112 3101 衍生工具 derivative tool :8hXkQ  
  113 3201 套期工具 arbitrage tool keKsLrd  
  114 3202 被套期项目 arbitrage project *b!.9pK  
  四、所有者权益类 PR AP~P&^  
  115 4001 实收资本 paid-up capital Os]. IL$  
  116 4002 资本公积 contributed surplus r+6 DlT a  
  117 4101 盈余公积 earned surplus %Wm)  
  119 4103 本年利润 profit for the current year 9eE FX7  
  120 4104 利润分配 allocation of profits WX`wz>KK^  
  121 4201 库存股 treasury stock {zc*yV\  
  五、成本类 x9 t %  
  122 5001 生产成本 production cost .QA1'_9  
  123 5101 制造费用 cost of production Uq x@9z(  
  124 5201 劳务成本 service cost BeD>y@ it  
  125 5301 研发支出 research and development expenditures 0r[a$p>`  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ()$m9%x  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor __uk/2q  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Lpnw(r9Y  
  六、损益类 M0e&GR8<z>  
  129 6001 主营业务收入 main business income s<:) ;-tL  
  130 6011 利息收入 金融共用​ interest income financial sharing 0LIXkF3^1  
  135 6051 其他业务收入 other business income cRCji^,KJ  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance >HzTaXCR[  
  137 6101 公允价值变动损益 sound value flexible loss and profit q$s)(D  
  138 6111 投资收益 income on investment :uqEGnEut  
  142 6301 营业外收入 nonrevenue receipt G9#3 |B-?  
  143 6401 主营业务成本 main business cost ;*U&lT  
  144 6402 其他业务支出 other business expense KV'3\`v@LY  
  145 6405 营业税金及附加 business tariff and annex {K|ds($ 5  
  146 6411 利息支出 金融共用 interest expense financial sharing xc05GJ  
  155 6601 销售费用 marketing cost L$ ^ew0C  
  156 6602 管理费用 managing cost bP|-G CKM8  
  157 6603 财务费用 financial cost o/vD]Fs  
  158 6604 勘探费用 exploration expense U[q39FR  
  159 6701 资产减值损失 loss from asset devaluation u@+^lRGFh  
  160 6711 营业外支出 nonoperating expense 1Mx2%  
  161 6801 所得税 income tax .vIRz-S  
  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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