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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
G>W:3y  
  一、资产类 Bt"*a=t;  
  1 1001 库存现金 cash on hand 0coRar?+b  
  2 1002 银行存款 bank deposit SRc|9W5t*J  
  5 1015 其他货币资金 other monetary capital x DX_s:A  
  9 1101 交易性金融资产 transaction monetary assets L&qY709  
  11 1121 应收票据 notes receivable o)Nm5g  
  12 1122 应收账款 Account receivable bv'Z~@<c  
  13 1123 预付账款 account prepaid B-aJn8>/  
  14 1131 应收股利 dividend receivable 2Jn?'76`  
  15 1132 应收利息 accrued interest receivable ,\E5et4  
  21 1231 其他应收款 accounts receivable-others jp+#N pH  
  22 1241 坏账准备 had debts reserve (r$QQO) /  
  28 1401 材料采购 procurement of materials JL&ni]m  
  29 1402 在途物资 materials in transit dF0:'y  
  30 1403 原材料 raw materials 0/?=FM >  
  32 1406 库存商品 commodity stocks iuWw(dJk  
  33 1407 发出商品 goods in transit ;q" ,Bs  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles }o9(Q8  
  42 1461 存货跌价准备 reserve against stock price declining KPs @v@5M  
  43 1501 待摊费用 fees to be apportioned @!s(Zkpev  
  45 1521 持有至到期投资 hold investment due r2>y !Q?  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ]e]hA@4  
  47 1523 可供出售金融资产 financial assets available for sale 5b%zpx0Y  
  48 1524 长期股权投资 long-term stock ownership investment _CXXgF[OCA  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ~n!7 ?4%U  
  50 1526 投资性房地产 investment real eastate QD*(wj  
  51 1531 长期应收款 long-term account receivable ekO*(vQ~  
  52 1541 未实现融资收益 unrealized financing income vA, t W,  
  54 1601 固定资产 permanent assets 9/LJ tM  
  55 1602 累计折旧 accumulated depreciation ,Y2){8#l  
  56 1603 固定资产减值准备permanent assets reduction reserve -xc' P,`  
  57 1604 在建工程 construction in process R3} Z"  
  58 1605 工程物资 engineer material i@`T_&6l  
  59 1606 固定资产清理 disposal of fixed assets @)m+b;  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing K iG/XnS  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 9 A1w5|X  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture n"Q fW~U  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture ;gv9J [R  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 3W}xYYs] ^  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 8sxH)"S  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation }8&L?B;90  
  67 1701 无形资产 intangible assets t!}?nw%$  
  68 1702 累计摊销 accumulated amortization sBD\ ;\I  
  69 1703 无形资产减值准备 intangible assets reduction reserve 0P6< 4  
  70 1711 商誉 business reputation U0%m*i  
  71 1801 长期待摊费用 long-term deferred expenses CF+:9PG  
  72 1811 递延所得税资产 deferred income tax assets [:\8Ug8  
  73 1901 待处理财产损溢 waiting assets profit and loss ^)|1T#Tz  
  二、负债类 debt group 7q,M2v;  
  74 2001 短期借款 short-term loan JIyIQg'5i  
  81 2101 交易性金融负债 transaction financial liabilities @Xe[5T  
  83 2201 应付票据 notes payable  `jB2'  
  84 2202 应付账款 account payable >QM$ NIf@  
  85 2205 预收账款 item received in advance *ocbV`  
  86 2211 应付职工薪酬 employee pay payable j=,]b6(  
  87 2221 应交税费 tax payable haMt2S2_B:  
  88 2231 应付股利 dividend payable !t 92_y3  
  89 2232 应付利息 interest payable ^YG.eT6iG  
  90 2241 其他应付款 other account payable c YMlc wS  
  97 2401 预提费用 withholding expenses SgocHpyg  
  98 2411 预计负债 estimated liabilities Oy/+uw^  
  99 2501 递延收益 deferred income ,zY!EHpx  
  100 2601 长期借款 money borrowed for long term /R44x\nhr  
  101 2602 长期债券 long-term bond 7lz"^  
  106 2801 长期应付款 long-term account payable e'Th[ wJ  
  107 2802 未确认融资费用 unacknowledged financial charges S\O6B1<:  
  108 2811 专项应付款 special accounts payable ^04|tda  
  109 2901 递延所得税负债 deferred income tax liabilities ^zr]#`@G  
  三、共同类 7` f',ZK%  
  112 3101 衍生工具 derivative tool (j;6}@  
  113 3201 套期工具 arbitrage tool sj?7}(s  
  114 3202 被套期项目 arbitrage project /^z5;aG  
  四、所有者权益类 *T'>-nm]  
  115 4001 实收资本 paid-up capital `Dco!ih  
  116 4002 资本公积 contributed surplus 0jN?5j  
  117 4101 盈余公积 earned surplus *"D8E^9  
  119 4103 本年利润 profit for the current year R83Me #&  
  120 4104 利润分配 allocation of profits D*R49hja {  
  121 4201 库存股 treasury stock pZ4]oK\*  
  五、成本类 W+0VrH 0F  
  122 5001 生产成本 production cost xPi/nWl`|  
  123 5101 制造费用 cost of production q={\|j$X  
  124 5201 劳务成本 service cost g np\z/'>  
  125 5301 研发支出 research and development expenditures $xf{m9 8  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor s) vHLf4T  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Ih.6"ISK}  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor )} H46  
  六、损益类 L)o7~M  
  129 6001 主营业务收入 main business income -v(.]`Wo&;  
  130 6011 利息收入 金融共用​ interest income financial sharing l;dZJ_Ut$  
  135 6051 其他业务收入 other business income IJA WG  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance R)w|bpW  
  137 6101 公允价值变动损益 sound value flexible loss and profit I bd na9z7  
  138 6111 投资收益 income on investment ~D)!zQkD  
  142 6301 营业外收入 nonrevenue receipt ?>W4*8 (  
  143 6401 主营业务成本 main business cost nVC:5ie  
  144 6402 其他业务支出 other business expense eiaL zI,O  
  145 6405 营业税金及附加 business tariff and annex &&;ol}W  
  146 6411 利息支出 金融共用 interest expense financial sharing 2I#4jy/g  
  155 6601 销售费用 marketing cost 6%B5hv24v  
  156 6602 管理费用 managing cost +0Rr5^8u  
  157 6603 财务费用 financial cost dik+BBu5z  
  158 6604 勘探费用 exploration expense mb\}F9  
  159 6701 资产减值损失 loss from asset devaluation #D$vH  
  160 6711 营业外支出 nonoperating expense ji[O?  
  161 6801 所得税 income tax {zc<:^r^  
  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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