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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
9x`4 RE  
  一、资产类 Z%gx%$  
  1 1001 库存现金 cash on hand %|XE#hw  
  2 1002 银行存款 bank deposit AN9[G  
  5 1015 其他货币资金 other monetary capital 'q%%m/,VPQ  
  9 1101 交易性金融资产 transaction monetary assets 1q.(69M  
  11 1121 应收票据 notes receivable J0220 _  
  12 1122 应收账款 Account receivable yy(A(}  
  13 1123 预付账款 account prepaid #NRh\Wj|  
  14 1131 应收股利 dividend receivable ")lw9t`  
  15 1132 应收利息 accrued interest receivable b*,3< 9  
  21 1231 其他应收款 accounts receivable-others ~y0R'oi  
  22 1241 坏账准备 had debts reserve o`r(`6@  
  28 1401 材料采购 procurement of materials sY;lt.b  
  29 1402 在途物资 materials in transit %3Bpn=k>  
  30 1403 原材料 raw materials 8}BBOD  
  32 1406 库存商品 commodity stocks :]eb<J  
  33 1407 发出商品 goods in transit v@u<Ww;=@  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles K3p@$3hQ  
  42 1461 存货跌价准备 reserve against stock price declining yi!`V.  
  43 1501 待摊费用 fees to be apportioned I+,SZ]n  
  45 1521 持有至到期投资 hold investment due {8NwFN.  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve h ; kfh.  
  47 1523 可供出售金融资产 financial assets available for sale s\0Ko1  
  48 1524 长期股权投资 long-term stock ownership investment ms~8QL  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve .`C V^\  
  50 1526 投资性房地产 investment real eastate F;D1F+S  
  51 1531 长期应收款 long-term account receivable 5JFV%odo  
  52 1541 未实现融资收益 unrealized financing income S_8r\B[>P  
  54 1601 固定资产 permanent assets w}<^l  
  55 1602 累计折旧 accumulated depreciation z \?UGxu}  
  56 1603 固定资产减值准备permanent assets reduction reserve 3x5!a5$Y  
  57 1604 在建工程 construction in process RazBc.o<  
  58 1605 工程物资 engineer material x,Y 5U+]E  
  59 1606 固定资产清理 disposal of fixed assets ,{<p  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing V_a)jJ  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing %cW;}Y[?P  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture d(L{!mm  
  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 Gq]d:-7l  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture bsO@2NP'  
  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 ?y-s20Kd  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation )mkS5j`5\  
  67 1701 无形资产 intangible assets y(8d?]4:_  
  68 1702 累计摊销 accumulated amortization Z g $Tf  
  69 1703 无形资产减值准备 intangible assets reduction reserve Hq xK\m%,.  
  70 1711 商誉 business reputation LV.&>@*  
  71 1801 长期待摊费用 long-term deferred expenses <TjBd1  
  72 1811 递延所得税资产 deferred income tax assets ]C *10S`  
  73 1901 待处理财产损溢 waiting assets profit and loss =s[ &;B`s  
  二、负债类 debt group 4MX7=!E  
  74 2001 短期借款 short-term loan !A[S6-18%-  
  81 2101 交易性金融负债 transaction financial liabilities If.n(t[M9  
  83 2201 应付票据 notes payable .s};F/(diD  
  84 2202 应付账款 account payable .[f;(WR  
  85 2205 预收账款 item received in advance $!`L"szqD*  
  86 2211 应付职工薪酬 employee pay payable .5g}rxO8  
  87 2221 应交税费 tax payable 6q%ed UED  
  88 2231 应付股利 dividend payable Fp:3#Bh  
  89 2232 应付利息 interest payable ,h!X k  
  90 2241 其他应付款 other account payable )vHi| ~(   
  97 2401 预提费用 withholding expenses B| Q6!  
  98 2411 预计负债 estimated liabilities c)3O/`  
  99 2501 递延收益 deferred income .3g&9WvN!Z  
  100 2601 长期借款 money borrowed for long term ?L`ZKRD  
  101 2602 长期债券 long-term bond ;c)! @GoA  
  106 2801 长期应付款 long-term account payable o>!JrH  
  107 2802 未确认融资费用 unacknowledged financial charges 7!- \L7<  
  108 2811 专项应付款 special accounts payable X')S;KW  
  109 2901 递延所得税负债 deferred income tax liabilities 'rx?hL3VW  
  三、共同类 ]<X2AO1  
  112 3101 衍生工具 derivative tool (9z|a ,  
  113 3201 套期工具 arbitrage tool  dzxI QlP  
  114 3202 被套期项目 arbitrage project }jcIDiSu  
  四、所有者权益类 U_*3>Q   
  115 4001 实收资本 paid-up capital <|V'p im  
  116 4002 资本公积 contributed surplus "%kG RHq  
  117 4101 盈余公积 earned surplus 5&qY3@I7l  
  119 4103 本年利润 profit for the current year [|<EDR  
  120 4104 利润分配 allocation of profits S.]MOB dt  
  121 4201 库存股 treasury stock ;z0"Ox=7  
  五、成本类 I{<;;; a  
  122 5001 生产成本 production cost 1(pjVz&  
  123 5101 制造费用 cost of production (j=DD6fC  
  124 5201 劳务成本 service cost ,TJ/3_lH  
  125 5301 研发支出 research and development expenditures *+~D+_,  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor  V IYV92[  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor acP ;(t  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Y^5"qd|`  
  六、损益类 O*4gV}:G  
  129 6001 主营业务收入 main business income TMY{OI8a  
  130 6011 利息收入 金融共用​ interest income financial sharing Z~R dFC  
  135 6051 其他业务收入 other business income U IQ 6SvM  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance *2#FRA#q  
  137 6101 公允价值变动损益 sound value flexible loss and profit ' ^B3pR:  
  138 6111 投资收益 income on investment \6LcVik  
  142 6301 营业外收入 nonrevenue receipt ] ?9t-  
  143 6401 主营业务成本 main business cost *JS"(. '(  
  144 6402 其他业务支出 other business expense X{'wWWZC  
  145 6405 营业税金及附加 business tariff and annex kDg{ >mf  
  146 6411 利息支出 金融共用 interest expense financial sharing E- KK  
  155 6601 销售费用 marketing cost neIy~H_#!  
  156 6602 管理费用 managing cost V^ Y*xZ  
  157 6603 财务费用 financial cost XqX I(q^  
  158 6604 勘探费用 exploration expense +/ }_%Cf8  
  159 6701 资产减值损失 loss from asset devaluation cUN Go%Y  
  160 6711 营业外支出 nonoperating expense 1{7_ `[  
  161 6801 所得税 income tax F_ _H(}d  
  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
谢谢
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