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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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离线小飞兔
 

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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 2Wp)CI<\D  
  1 1001 库存现金 cash on hand %Q y9X+N:  
  2 1002 银行存款 bank deposit [a!*m<  
  5 1015 其他货币资金 other monetary capital MVXy)9q  
  9 1101 交易性金融资产 transaction monetary assets la{Iqm{i  
  11 1121 应收票据 notes receivable %(i(Cf8@  
  12 1122 应收账款 Account receivable 0.lOSAq  
  13 1123 预付账款 account prepaid )9s 6(Iu  
  14 1131 应收股利 dividend receivable SU>cJ*  
  15 1132 应收利息 accrued interest receivable L{u Q: ;w1  
  21 1231 其他应收款 accounts receivable-others P^J#;{R  
  22 1241 坏账准备 had debts reserve ~%d*#Yxq  
  28 1401 材料采购 procurement of materials mz?1J4rt  
  29 1402 在途物资 materials in transit P?$Iht.^  
  30 1403 原材料 raw materials (c|Ry[$|  
  32 1406 库存商品 commodity stocks Z<W`5sop^  
  33 1407 发出商品 goods in transit 'Z 82+uU%  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles qfa[KD)!aB  
  42 1461 存货跌价准备 reserve against stock price declining @zi_@B  
  43 1501 待摊费用 fees to be apportioned E-"b":@:  
  45 1521 持有至到期投资 hold investment due ) ={ H  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ,Uu#41ZOKL  
  47 1523 可供出售金融资产 financial assets available for sale S?e*<s9k  
  48 1524 长期股权投资 long-term stock ownership investment >@uFye$  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve P2=u-{?~  
  50 1526 投资性房地产 investment real eastate 3U&r K)F  
  51 1531 长期应收款 long-term account receivable RC+`sZ E9  
  52 1541 未实现融资收益 unrealized financing income _ m<@ou7  
  54 1601 固定资产 permanent assets <nbc RO.  
  55 1602 累计折旧 accumulated depreciation xY$@^(Q\  
  56 1603 固定资产减值准备permanent assets reduction reserve ]5sU =\  
  57 1604 在建工程 construction in process y7/=-~   
  58 1605 工程物资 engineer material z,IUCNgM  
  59 1606 固定资产清理 disposal of fixed assets HrH ! 'bd  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing |nT+ W| 0U  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing {mmQv~|5q  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture &.)ST0b4  
  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 +MvO+\/  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture A_}6J,*u  
  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%44@TP  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation TT3\c,cs  
  67 1701 无形资产 intangible assets 6 6Bx,]"6  
  68 1702 累计摊销 accumulated amortization N5|wBm>m  
  69 1703 无形资产减值准备 intangible assets reduction reserve  P pWdZ  
  70 1711 商誉 business reputation Zil<*(kv{  
  71 1801 长期待摊费用 long-term deferred expenses BfdS3VrZ/  
  72 1811 递延所得税资产 deferred income tax assets ,pR.HCR#Y  
  73 1901 待处理财产损溢 waiting assets profit and loss 6<m9guv  
  二、负债类 debt group j V~+=(w)  
  74 2001 短期借款 short-term loan r l>e~i  
  81 2101 交易性金融负债 transaction financial liabilities EJaGz\\  
  83 2201 应付票据 notes payable Fd1jElt  
  84 2202 应付账款 account payable }x(Ewr  
  85 2205 预收账款 item received in advance NkY7Hg0  
  86 2211 应付职工薪酬 employee pay payable }E&48$0h  
  87 2221 应交税费 tax payable rkWiGiisM  
  88 2231 应付股利 dividend payable mWX{I2  
  89 2232 应付利息 interest payable }^]TUe@a  
  90 2241 其他应付款 other account payable h}yfL@  
  97 2401 预提费用 withholding expenses +5qY*$dn  
  98 2411 预计负债 estimated liabilities iNv"!'|  
  99 2501 递延收益 deferred income @JU Xp  
  100 2601 长期借款 money borrowed for long term 6![}Jvu>  
  101 2602 长期债券 long-term bond xa$4P [  
  106 2801 长期应付款 long-term account payable S- JD}+ 9  
  107 2802 未确认融资费用 unacknowledged financial charges a}5/?/  
  108 2811 专项应付款 special accounts payable 3fdqFJ O  
  109 2901 递延所得税负债 deferred income tax liabilities )UN_,'H/V  
  三、共同类 +!eh\.u|]  
  112 3101 衍生工具 derivative tool xY<*:&  
  113 3201 套期工具 arbitrage tool cs7K^D;.V  
  114 3202 被套期项目 arbitrage project ~__rI-/_  
  四、所有者权益类 Gc2:^FVlh  
  115 4001 实收资本 paid-up capital -E>LB\[t)  
  116 4002 资本公积 contributed surplus ,FWsgqL{l  
  117 4101 盈余公积 earned surplus MD>xRs   
  119 4103 本年利润 profit for the current year JlhI3`X;/  
  120 4104 利润分配 allocation of profits ]qO*(m:}o  
  121 4201 库存股 treasury stock IA^*?,A Zy  
  五、成本类 2g$;ZBHO|8  
  122 5001 生产成本 production cost  LXf *  
  123 5101 制造费用 cost of production qX:Y I3:,@  
  124 5201 劳务成本 service cost \fJ _,  
  125 5301 研发支出 research and development expenditures (R-(  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor e1Bqd+  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 7[It  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ,)Z1&J?  
  六、损益类 -I.BQ  
  129 6001 主营业务收入 main business income zCI.^^<?  
  130 6011 利息收入 金融共用​ interest income financial sharing CM4#Nn=i~  
  135 6051 其他业务收入 other business income )W |_f  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance CMC9%uq  
  137 6101 公允价值变动损益 sound value flexible loss and profit Yk=2ld;;  
  138 6111 投资收益 income on investment Q(/F7 "m  
  142 6301 营业外收入 nonrevenue receipt ,QPo%{:p  
  143 6401 主营业务成本 main business cost !m6=Us  
  144 6402 其他业务支出 other business expense UX@8  
  145 6405 营业税金及附加 business tariff and annex k]~|!`  
  146 6411 利息支出 金融共用 interest expense financial sharing UqNUP+K  
  155 6601 销售费用 marketing cost Nc:0opPM  
  156 6602 管理费用 managing cost qv)%)n  
  157 6603 财务费用 financial cost xew s~74L  
  158 6604 勘探费用 exploration expense A75z/O{  
  159 6701 资产减值损失 loss from asset devaluation ie}?}s  
  160 6711 营业外支出 nonoperating expense Tno 0Q +  
  161 6801 所得税 income tax nJcY >Rp?  
  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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