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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
:!tQqy2  
  一、资产类 `iI YZ3i  
  1 1001 库存现金 cash on hand I U 4[}x  
  2 1002 银行存款 bank deposit ;=)CjC8)  
  5 1015 其他货币资金 other monetary capital Rl3KE)<  
  9 1101 交易性金融资产 transaction monetary assets .,m$Cm  
  11 1121 应收票据 notes receivable w ^`n  
  12 1122 应收账款 Account receivable 66)@4 3V  
  13 1123 预付账款 account prepaid s/sH",  
  14 1131 应收股利 dividend receivable EN J]  
  15 1132 应收利息 accrued interest receivable a%(1#2^`q!  
  21 1231 其他应收款 accounts receivable-others %F&j B  
  22 1241 坏账准备 had debts reserve ^n]tf9{I  
  28 1401 材料采购 procurement of materials 6/@ cP/  
  29 1402 在途物资 materials in transit 2E2J=Do  
  30 1403 原材料 raw materials P$]Vb'Fz  
  32 1406 库存商品 commodity stocks Q1&: + 7 %  
  33 1407 发出商品 goods in transit do=VPqy  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles _7$j>xX  
  42 1461 存货跌价准备 reserve against stock price declining 92 Pp.Rh  
  43 1501 待摊费用 fees to be apportioned "[GIW+ui  
  45 1521 持有至到期投资 hold investment due !k<+-Lf:2  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve L<8y5B~W  
  47 1523 可供出售金融资产 financial assets available for sale S~Q7>oNm  
  48 1524 长期股权投资 long-term stock ownership investment 8%`Sx[  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve c}v:X Slh7  
  50 1526 投资性房地产 investment real eastate uVscF 4  
  51 1531 长期应收款 long-term account receivable 7BI0g@$Nn]  
  52 1541 未实现融资收益 unrealized financing income #M`ijN!Y  
  54 1601 固定资产 permanent assets |UR.7rOV  
  55 1602 累计折旧 accumulated depreciation 1 uXtBk6  
  56 1603 固定资产减值准备permanent assets reduction reserve )[nzmL*w  
  57 1604 在建工程 construction in process *~&W?i  
  58 1605 工程物资 engineer material *[yCcqN.  
  59 1606 固定资产清理 disposal of fixed assets 3\D jV2t  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 5 YC(gv3/  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 31b-r[B{%  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 'R=o,=  
  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 HHEFX9u  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture `fc*/D  
  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 ?;{A@icr  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation W Ua-hm2:  
  67 1701 无形资产 intangible assets Z6h.gaQ7 H  
  68 1702 累计摊销 accumulated amortization |qbJ]v!  
  69 1703 无形资产减值准备 intangible assets reduction reserve j/Bzbjq"  
  70 1711 商誉 business reputation uN`ACc)ESi  
  71 1801 长期待摊费用 long-term deferred expenses t 8M3VGN  
  72 1811 递延所得税资产 deferred income tax assets UZ] (X/  
  73 1901 待处理财产损溢 waiting assets profit and loss #Wc)wL-Tg  
  二、负债类 debt group 6#{= E @  
  74 2001 短期借款 short-term loan Ip2Jz E  
  81 2101 交易性金融负债 transaction financial liabilities &kO4^ A  
  83 2201 应付票据 notes payable ~^5uOe TZ~  
  84 2202 应付账款 account payable s#qq% @  
  85 2205 预收账款 item received in advance 5.\!k8a  
  86 2211 应付职工薪酬 employee pay payable 7<1Y%|x`  
  87 2221 应交税费 tax payable r`7`f xe  
  88 2231 应付股利 dividend payable w[|!$J?  
  89 2232 应付利息 interest payable f%@Y XGf  
  90 2241 其他应付款 other account payable Q kQd; y  
  97 2401 预提费用 withholding expenses %%k[TO  
  98 2411 预计负债 estimated liabilities ,2kWj7H%7  
  99 2501 递延收益 deferred income ZcdS?Z2k  
  100 2601 长期借款 money borrowed for long term ~RMOEH.o  
  101 2602 长期债券 long-term bond 3(PU=  
  106 2801 长期应付款 long-term account payable T Z>z5YTv  
  107 2802 未确认融资费用 unacknowledged financial charges xMuy[)b  
  108 2811 专项应付款 special accounts payable S3oU7*OZ  
  109 2901 递延所得税负债 deferred income tax liabilities pxY5S}@  
  三、共同类 -#Wc@\;  
  112 3101 衍生工具 derivative tool <B``/EX^  
  113 3201 套期工具 arbitrage tool GuS3O)6Sg  
  114 3202 被套期项目 arbitrage project J J3vC  
  四、所有者权益类 (wA|lK3  
  115 4001 实收资本 paid-up capital , 1`eH[  
  116 4002 资本公积 contributed surplus .#Sd|C]R7  
  117 4101 盈余公积 earned surplus { aB_t%`w  
  119 4103 本年利润 profit for the current year `o*eLLk  
  120 4104 利润分配 allocation of profits \+>b W(  
  121 4201 库存股 treasury stock 1zp,Suv  
  五、成本类 OVivJx  
  122 5001 生产成本 production cost MBwp{ET!p  
  123 5101 制造费用 cost of production T!*7G:\f"  
  124 5201 劳务成本 service cost [%h^qJ  
  125 5301 研发支出 research and development expenditures RdY#B;  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor |6;.C1\,  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Q,DumOq  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Ugs<WVp$  
  六、损益类 )1i)I?m  
  129 6001 主营业务收入 main business income ^#Z(&/5f0  
  130 6011 利息收入 金融共用​ interest income financial sharing /y-P) 3_  
  135 6051 其他业务收入 other business income ~O|0.)71]  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance #/1Bam6  
  137 6101 公允价值变动损益 sound value flexible loss and profit \Lc]6?,R  
  138 6111 投资收益 income on investment ahf$#UQLb  
  142 6301 营业外收入 nonrevenue receipt >l7 o/*4  
  143 6401 主营业务成本 main business cost >H%8~ Oek  
  144 6402 其他业务支出 other business expense dZYS5_w r  
  145 6405 营业税金及附加 business tariff and annex $zbg  
  146 6411 利息支出 金融共用 interest expense financial sharing 4t+88e  
  155 6601 销售费用 marketing cost ^wHO!$  
  156 6602 管理费用 managing cost RoiMvrJQP  
  157 6603 财务费用 financial cost $Z,+aLmb  
  158 6604 勘探费用 exploration expense J7maG|S(DF  
  159 6701 资产减值损失 loss from asset devaluation P&SR;{:y  
  160 6711 营业外支出 nonoperating expense Gs9jX/ #  
  161 6801 所得税 income tax dGfWRqS]  
  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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