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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 S7!+8$2mc_  
  1 1001 库存现金 cash on hand dw*PjIB9x  
  2 1002 银行存款 bank deposit 8U8%XIEJ  
  5 1015 其他货币资金 other monetary capital g2 RrBK,  
  9 1101 交易性金融资产 transaction monetary assets L<D<3g|4  
  11 1121 应收票据 notes receivable 1`sLbPW  
  12 1122 应收账款 Account receivable 90"&KDh  
  13 1123 预付账款 account prepaid }>93X0%r  
  14 1131 应收股利 dividend receivable zG\& ZU  
  15 1132 应收利息 accrued interest receivable  EKgY  
  21 1231 其他应收款 accounts receivable-others  _BFDsQ  
  22 1241 坏账准备 had debts reserve xdLMy#U2  
  28 1401 材料采购 procurement of materials P^3`znq{  
  29 1402 在途物资 materials in transit X&LaAqlSG  
  30 1403 原材料 raw materials lwSZ pS  
  32 1406 库存商品 commodity stocks rtSG- _[i  
  33 1407 发出商品 goods in transit k3PFCl~e  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles @GVONluyU`  
  42 1461 存货跌价准备 reserve against stock price declining :?!b\LJ2^  
  43 1501 待摊费用 fees to be apportioned NZb}n`:  
  45 1521 持有至到期投资 hold investment due AT6o~u!WU  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 2`'g 9R  
  47 1523 可供出售金融资产 financial assets available for sale XJZ\ss  
  48 1524 长期股权投资 long-term stock ownership investment M&[bb $00j  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve y:HH@aa)  
  50 1526 投资性房地产 investment real eastate #"qP4S2  
  51 1531 长期应收款 long-term account receivable G+~f  
  52 1541 未实现融资收益 unrealized financing income :kMF.9U:  
  54 1601 固定资产 permanent assets AAXlBY6Y-  
  55 1602 累计折旧 accumulated depreciation "M;aNi^B  
  56 1603 固定资产减值准备permanent assets reduction reserve P.y06^ X}A  
  57 1604 在建工程 construction in process c 80Ffq  
  58 1605 工程物资 engineer material u~xfI[8C  
  59 1606 固定资产清理 disposal of fixed assets <da-iY\5  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Hk8lHja+\  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing H:#sf][&,L  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 39qIoaHT  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture A.9ZFFz  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 56?RFnZ&j  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ^7Rc\   
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation O0^?VW$y_  
  67 1701 无形资产 intangible assets B"Ma<"HU  
  68 1702 累计摊销 accumulated amortization Jn&^5,J]F8  
  69 1703 无形资产减值准备 intangible assets reduction reserve C+ L_f_6]  
  70 1711 商誉 business reputation BROn2aSx%  
  71 1801 长期待摊费用 long-term deferred expenses Lcz`  
  72 1811 递延所得税资产 deferred income tax assets :Ahw{z`H#  
  73 1901 待处理财产损溢 waiting assets profit and loss F~$ay@g  
  二、负债类 debt group /:;"rnvq  
  74 2001 短期借款 short-term loan GY t|[GC  
  81 2101 交易性金融负债 transaction financial liabilities ge4QaK  
  83 2201 应付票据 notes payable cx ~XG  
  84 2202 应付账款 account payable it$w.v+W7V  
  85 2205 预收账款 item received in advance %<O0Yenu  
  86 2211 应付职工薪酬 employee pay payable p:; `X!  
  87 2221 应交税费 tax payable ym8pB7E7%  
  88 2231 应付股利 dividend payable L O;?#e7  
  89 2232 应付利息 interest payable |jB/d@RE  
  90 2241 其他应付款 other account payable ES)@iM?5  
  97 2401 预提费用 withholding expenses _:\zbn0\  
  98 2411 预计负债 estimated liabilities #9glGPR(  
  99 2501 递延收益 deferred income MW2{w<-]7  
  100 2601 长期借款 money borrowed for long term Qt\^h/zjG  
  101 2602 长期债券 long-term bond t2(vtxrt  
  106 2801 长期应付款 long-term account payable l4> c  
  107 2802 未确认融资费用 unacknowledged financial charges >} E  
  108 2811 专项应付款 special accounts payable QuIZpP=  
  109 2901 递延所得税负债 deferred income tax liabilities #OlPnP2  
  三、共同类 &Nw[J5-"k  
  112 3101 衍生工具 derivative tool \ZtKaEXnx  
  113 3201 套期工具 arbitrage tool Jr=XVQ(F  
  114 3202 被套期项目 arbitrage project c2u* <x  
  四、所有者权益类 mpNS}n6  
  115 4001 实收资本 paid-up capital *zwo="WA\t  
  116 4002 资本公积 contributed surplus 7 Bym?   
  117 4101 盈余公积 earned surplus fZp3g%u  
  119 4103 本年利润 profit for the current year [pC2#_}  
  120 4104 利润分配 allocation of profits | =:<[FU  
  121 4201 库存股 treasury stock u` ;P^t5  
  五、成本类 DB+oCE<.#  
  122 5001 生产成本 production cost 8} , :  
  123 5101 制造费用 cost of production 6Nws>(Ij  
  124 5201 劳务成本 service cost "QvTn=  
  125 5301 研发支出 research and development expenditures @1A.$:  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor F/cA tT.M?  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ?vfZ>7Q  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ^'n;W<\p)  
  六、损益类  R;zf x/  
  129 6001 主营业务收入 main business income ,h 9?o  
  130 6011 利息收入 金融共用​ interest income financial sharing DP-0,Gt&Xj  
  135 6051 其他业务收入 other business income `n RF"T_  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 2w Ja:=$  
  137 6101 公允价值变动损益 sound value flexible loss and profit 1H?I?IT30  
  138 6111 投资收益 income on investment M0T z('~s  
  142 6301 营业外收入 nonrevenue receipt ]v]tBVO$  
  143 6401 主营业务成本 main business cost ]=p^32  
  144 6402 其他业务支出 other business expense PQ{5*}$N  
  145 6405 营业税金及附加 business tariff and annex ,n2"N5{jw  
  146 6411 利息支出 金融共用 interest expense financial sharing y'!"GrbZ  
  155 6601 销售费用 marketing cost B3<sSe8L0  
  156 6602 管理费用 managing cost e$Mvl=NYp\  
  157 6603 财务费用 financial cost Iw^Q>MrT  
  158 6604 勘探费用 exploration expense s!S_Bt):3  
  159 6701 资产减值损失 loss from asset devaluation D/afa8>LQH  
  160 6711 营业外支出 nonoperating expense y\ })C-&  
  161 6801 所得税 income tax kA> e*6  
  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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