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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 2b|$z"97jj  
  1 1001 库存现金 cash on hand u)]]9G _8  
  2 1002 银行存款 bank deposit 9[<,49  
  5 1015 其他货币资金 other monetary capital 9C?;'  
  9 1101 交易性金融资产 transaction monetary assets ^T):\x(  
  11 1121 应收票据 notes receivable `m N*"1p-  
  12 1122 应收账款 Account receivable =.q Zgcg  
  13 1123 预付账款 account prepaid ~&>|u5C*@  
  14 1131 应收股利 dividend receivable pkd#SY  
  15 1132 应收利息 accrued interest receivable 9,h'c f`F  
  21 1231 其他应收款 accounts receivable-others H5@N<v5 u  
  22 1241 坏账准备 had debts reserve OGgP~hd  
  28 1401 材料采购 procurement of materials QLx]%E\  
  29 1402 在途物资 materials in transit ?LP&VU1  
  30 1403 原材料 raw materials 5r;M61  
  32 1406 库存商品 commodity stocks ?.&]4z([  
  33 1407 发出商品 goods in transit e K%~`Y  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles qA4w*{JN  
  42 1461 存货跌价准备 reserve against stock price declining cR 0+`&  
  43 1501 待摊费用 fees to be apportioned xHs8']*\  
  45 1521 持有至到期投资 hold investment due ^a=,,6T  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve vA(V.s`  
  47 1523 可供出售金融资产 financial assets available for sale Z:Hk'|q}I  
  48 1524 长期股权投资 long-term stock ownership investment oz!;sj{,D  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve $S~e"ca1  
  50 1526 投资性房地产 investment real eastate qT( 3M9!  
  51 1531 长期应收款 long-term account receivable {-28%  
  52 1541 未实现融资收益 unrealized financing income 1BQB8i-,  
  54 1601 固定资产 permanent assets i3T]<&+j5  
  55 1602 累计折旧 accumulated depreciation yqdh LX|Mk  
  56 1603 固定资产减值准备permanent assets reduction reserve 4~<  :Pj  
  57 1604 在建工程 construction in process F8(6P1}E  
  58 1605 工程物资 engineer material Ol8ma`}Nq3  
  59 1606 固定资产清理 disposal of fixed assets %<x2=#0  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ifA{E}fRZP  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing X@$x(Zc  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture B>dXyo  
  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 B(<;]  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Iu`B7UOF  
  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 "Dbjp5_  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation OidF{I*O  
  67 1701 无形资产 intangible assets tx=~bm"*?  
  68 1702 累计摊销 accumulated amortization Z4U8~i  
  69 1703 无形资产减值准备 intangible assets reduction reserve W~ 6ii\  
  70 1711 商誉 business reputation t/? x#X  
  71 1801 长期待摊费用 long-term deferred expenses :OC`X~}Rc  
  72 1811 递延所得税资产 deferred income tax assets l`s_Id#  
  73 1901 待处理财产损溢 waiting assets profit and loss bAIo5lr  
  二、负债类 debt group a0y7a/@c  
  74 2001 短期借款 short-term loan Vj^<V|=  
  81 2101 交易性金融负债 transaction financial liabilities ,U_p6 TV5  
  83 2201 应付票据 notes payable pgK)  
  84 2202 应付账款 account payable qq0bIfF\4  
  85 2205 预收账款 item received in advance )*[3Imq/  
  86 2211 应付职工薪酬 employee pay payable L&td4`2y  
  87 2221 应交税费 tax payable k(>hboR5n  
  88 2231 应付股利 dividend payable `@MY}/ o.  
  89 2232 应付利息 interest payable 0) }bJ,5/  
  90 2241 其他应付款 other account payable =i jGB~  
  97 2401 预提费用 withholding expenses !MNo 8dC;  
  98 2411 预计负债 estimated liabilities 8$ dJh]\Y  
  99 2501 递延收益 deferred income IaDc hI  
  100 2601 长期借款 money borrowed for long term rYI 9?q  
  101 2602 长期债券 long-term bond ZJz6 {cY  
  106 2801 长期应付款 long-term account payable S:qML]RO  
  107 2802 未确认融资费用 unacknowledged financial charges oi4tj.!J  
  108 2811 专项应付款 special accounts payable D{~mJDUzK  
  109 2901 递延所得税负债 deferred income tax liabilities q.L0rY!  
  三、共同类 g0@i[&A@{  
  112 3101 衍生工具 derivative tool K-V NU  
  113 3201 套期工具 arbitrage tool wpw~[xd  
  114 3202 被套期项目 arbitrage project }a= &o6=  
  四、所有者权益类 mZ9+.lm  
  115 4001 实收资本 paid-up capital (dO, +~  
  116 4002 资本公积 contributed surplus n,eO6X 4  
  117 4101 盈余公积 earned surplus ]kC/b^~+m  
  119 4103 本年利润 profit for the current year 9N^&~O|1  
  120 4104 利润分配 allocation of profits CrHH Ob  
  121 4201 库存股 treasury stock y"= j[.  
  五、成本类 ~Ein)5  
  122 5001 生产成本 production cost `PI,tmv!  
  123 5101 制造费用 cost of production ;kO Op@e  
  124 5201 劳务成本 service cost XjpFJ#T*$A  
  125 5301 研发支出 research and development expenditures 3^kZydZ CN  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor uZ mi  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor U#v??Sl  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor lUXxpv1m  
  六、损益类 9H5S@w[je  
  129 6001 主营业务收入 main business income hz8Y2Ew  
  130 6011 利息收入 金融共用​ interest income financial sharing OZdiM&Zss  
  135 6051 其他业务收入 other business income P@LYa_UFsN  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance j*"V! d  
  137 6101 公允价值变动损益 sound value flexible loss and profit x6A*vP0nm)  
  138 6111 投资收益 income on investment yP\KIm!  
  142 6301 营业外收入 nonrevenue receipt 4}B9y3W:v  
  143 6401 主营业务成本 main business cost OF^v;4u  
  144 6402 其他业务支出 other business expense :Mr_/t2(  
  145 6405 营业税金及附加 business tariff and annex il=y m  
  146 6411 利息支出 金融共用 interest expense financial sharing |eIEqq.Eb  
  155 6601 销售费用 marketing cost b!VaEK  
  156 6602 管理费用 managing cost Y*iYr 2?;  
  157 6603 财务费用 financial cost qYj EQz  
  158 6604 勘探费用 exploration expense )24r^21.q  
  159 6701 资产减值损失 loss from asset devaluation =s"_! 7  
  160 6711 营业外支出 nonoperating expense +rS}f N$L.  
  161 6801 所得税 income tax Sw~jyUEr  
  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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