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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
 3CPSyF  
  一、资产类 !t?5U_on  
  1 1001 库存现金 cash on hand }|wC7*^)  
  2 1002 银行存款 bank deposit \uZ1Sl  
  5 1015 其他货币资金 other monetary capital 0D0uzUD-  
  9 1101 交易性金融资产 transaction monetary assets o ^ 08<  
  11 1121 应收票据 notes receivable V5gr-^E  
  12 1122 应收账款 Account receivable Uy?X-"UR  
  13 1123 预付账款 account prepaid 7Rn 4gT  
  14 1131 应收股利 dividend receivable 9U3.=J  
  15 1132 应收利息 accrued interest receivable 9<o*aFgCa  
  21 1231 其他应收款 accounts receivable-others #k,.xMJ~  
  22 1241 坏账准备 had debts reserve AEUR` .  
  28 1401 材料采购 procurement of materials Z:diM$Z?7  
  29 1402 在途物资 materials in transit %AA -G  
  30 1403 原材料 raw materials mZ.gS1Dq  
  32 1406 库存商品 commodity stocks EA z>`~  
  33 1407 发出商品 goods in transit 6q,CEm  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles <v?2p{U%  
  42 1461 存货跌价准备 reserve against stock price declining <4CqG4}Y  
  43 1501 待摊费用 fees to be apportioned B;nIKZ  
  45 1521 持有至到期投资 hold investment due Hm+VGH'H?  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve =&~ K;=:  
  47 1523 可供出售金融资产 financial assets available for sale 8t |?b  
  48 1524 长期股权投资 long-term stock ownership investment Pfd%[C/vdm  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve @X P_~ N  
  50 1526 投资性房地产 investment real eastate EAE#AB-A  
  51 1531 长期应收款 long-term account receivable qC q?`0&#  
  52 1541 未实现融资收益 unrealized financing income 2iC BF-,  
  54 1601 固定资产 permanent assets y( UWh4?t  
  55 1602 累计折旧 accumulated depreciation s+^1\  
  56 1603 固定资产减值准备permanent assets reduction reserve :d~mlyFI6P  
  57 1604 在建工程 construction in process 9t8ccr  
  58 1605 工程物资 engineer material tH:?aP*2  
  59 1606 固定资产清理 disposal of fixed assets +-rSO"nc  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing i8%Z(@_`  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing N|8^S  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture g[;&_gL  
  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 (%G>TV  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture s~k62  
  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 iF_u/#  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation {fY(zHC  
  67 1701 无形资产 intangible assets 5@n|uJA  
  68 1702 累计摊销 accumulated amortization 65tsJ"a<  
  69 1703 无形资产减值准备 intangible assets reduction reserve %}unlSTPP  
  70 1711 商誉 business reputation [ Scao $  
  71 1801 长期待摊费用 long-term deferred expenses i_nUyH%b  
  72 1811 递延所得税资产 deferred income tax assets Z7 ++c<|p  
  73 1901 待处理财产损溢 waiting assets profit and loss 2}_^~8  
  二、负债类 debt group ,V)hV@Dk  
  74 2001 短期借款 short-term loan L!fIAd`  
  81 2101 交易性金融负债 transaction financial liabilities nYO$ |/e  
  83 2201 应付票据 notes payable -CALU X  
  84 2202 应付账款 account payable SQN{/")T  
  85 2205 预收账款 item received in advance iZ0(a   
  86 2211 应付职工薪酬 employee pay payable a(uQGyr[k1  
  87 2221 应交税费 tax payable J ayax]u7J  
  88 2231 应付股利 dividend payable M >i *e  
  89 2232 应付利息 interest payable To-$)GQ@W  
  90 2241 其他应付款 other account payable dvglh?7d  
  97 2401 预提费用 withholding expenses ebLt: gGo  
  98 2411 预计负债 estimated liabilities Kr`.q:0GK  
  99 2501 递延收益 deferred income mS.!lkV  
  100 2601 长期借款 money borrowed for long term nO;ox*Bk+8  
  101 2602 长期债券 long-term bond )ri'W <l  
  106 2801 长期应付款 long-term account payable P<9T.l  
  107 2802 未确认融资费用 unacknowledged financial charges MfA %Xep  
  108 2811 专项应付款 special accounts payable ~se ;L  
  109 2901 递延所得税负债 deferred income tax liabilities z_) . -  
  三、共同类 iztgk/(+G  
  112 3101 衍生工具 derivative tool ncpA\E;ff^  
  113 3201 套期工具 arbitrage tool gL1r"&^L  
  114 3202 被套期项目 arbitrage project K k^!P*#  
  四、所有者权益类 3Qp6$m  
  115 4001 实收资本 paid-up capital yKmHTjX=  
  116 4002 资本公积 contributed surplus s}DNu<"g  
  117 4101 盈余公积 earned surplus m-q O yt  
  119 4103 本年利润 profit for the current year ; cb='s  
  120 4104 利润分配 allocation of profits & fnfuU$   
  121 4201 库存股 treasury stock !_?HSDAj"n  
  五、成本类 Ey_mK\'  
  122 5001 生产成本 production cost YL[y3&K  
  123 5101 制造费用 cost of production 8:]5H}H i  
  124 5201 劳务成本 service cost #Zn+-Ih  
  125 5301 研发支出 research and development expenditures W7 +Q&4Y  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor u@zT~\ h*  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor }@53*h i(  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor VD{_6  
  六、损益类 g}vU*g ;  
  129 6001 主营业务收入 main business income 4ijZQ  
  130 6011 利息收入 金融共用​ interest income financial sharing _b &Aa%  
  135 6051 其他业务收入 other business income o/!a7>xO4  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance V_9\Ax'X  
  137 6101 公允价值变动损益 sound value flexible loss and profit K81&BVx/  
  138 6111 投资收益 income on investment 9y)}-TcSpY  
  142 6301 营业外收入 nonrevenue receipt /FcwsD\=$  
  143 6401 主营业务成本 main business cost u7-0?  
  144 6402 其他业务支出 other business expense UQtG<W]<  
  145 6405 营业税金及附加 business tariff and annex *C> N  
  146 6411 利息支出 金融共用 interest expense financial sharing Fd._D"  
  155 6601 销售费用 marketing cost L.a~vk 1  
  156 6602 管理费用 managing cost 5zt5]zl'  
  157 6603 财务费用 financial cost 6|1#Prj  
  158 6604 勘探费用 exploration expense be.Kx< I  
  159 6701 资产减值损失 loss from asset devaluation =I+5sCF{g  
  160 6711 营业外支出 nonoperating expense [U{RDX  
  161 6801 所得税 income tax +R31YR8C0  
  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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