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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 pf3-  
  1 1001 库存现金 cash on hand \i)@"}  
  2 1002 银行存款 bank deposit >rFM8P(  
  5 1015 其他货币资金 other monetary capital X)8Edw[?N3  
  9 1101 交易性金融资产 transaction monetary assets >DW%i\k1V~  
  11 1121 应收票据 notes receivable (. ,{x)H  
  12 1122 应收账款 Account receivable CY)[{r  
  13 1123 预付账款 account prepaid @$wfE\_L  
  14 1131 应收股利 dividend receivable t1aKq)?  
  15 1132 应收利息 accrued interest receivable fqol-{F.V  
  21 1231 其他应收款 accounts receivable-others f{'N O`G  
  22 1241 坏账准备 had debts reserve  o7AI  
  28 1401 材料采购 procurement of materials D,s[{RW+q  
  29 1402 在途物资 materials in transit 57$/Dn  
  30 1403 原材料 raw materials a$ G hb]  
  32 1406 库存商品 commodity stocks ay28%[Q b4  
  33 1407 发出商品 goods in transit }oii| =,#^  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles o6r ^  
  42 1461 存货跌价准备 reserve against stock price declining 'gk^NAG2^E  
  43 1501 待摊费用 fees to be apportioned az Oib=3fz  
  45 1521 持有至到期投资 hold investment due 4{" v  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 4o@^._-R  
  47 1523 可供出售金融资产 financial assets available for sale G<t _=j/r  
  48 1524 长期股权投资 long-term stock ownership investment "04:1J`  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ) KYU[  
  50 1526 投资性房地产 investment real eastate _6 yrd.H  
  51 1531 长期应收款 long-term account receivable (HeIO  
  52 1541 未实现融资收益 unrealized financing income '_xa>T}  
  54 1601 固定资产 permanent assets |%=c<z+8  
  55 1602 累计折旧 accumulated depreciation .O9Pn,:  
  56 1603 固定资产减值准备permanent assets reduction reserve c5{3  
  57 1604 在建工程 construction in process gac/%_-HH7  
  58 1605 工程物资 engineer material Zg >!5{T  
  59 1606 固定资产清理 disposal of fixed assets B5va4@  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 7L!q{%}  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing W 1UqvaR  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture _Tma1 ~Gq  
  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 [xPO'@Y  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture HOVzpj  
  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 E~,W pl}  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation mmEe@-lE  
  67 1701 无形资产 intangible assets 4n.EA,:g:(  
  68 1702 累计摊销 accumulated amortization wpm $?X  
  69 1703 无形资产减值准备 intangible assets reduction reserve Y-*]6:{E  
  70 1711 商誉 business reputation [JVU a2Sm  
  71 1801 长期待摊费用 long-term deferred expenses Il<ezD{  
  72 1811 递延所得税资产 deferred income tax assets H=_k|# /  
  73 1901 待处理财产损溢 waiting assets profit and loss l' a<k"  
  二、负债类 debt group Hp3T2|uL  
  74 2001 短期借款 short-term loan 74%Uojl"  
  81 2101 交易性金融负债 transaction financial liabilities /k^O1+]H  
  83 2201 应付票据 notes payable PvS\  
  84 2202 应付账款 account payable z)p p{  
  85 2205 预收账款 item received in advance 1=Q3WMT  
  86 2211 应付职工薪酬 employee pay payable EA!I& mBq  
  87 2221 应交税费 tax payable 1;[ZkRbzL  
  88 2231 应付股利 dividend payable eX{Tyd{  
  89 2232 应付利息 interest payable ZN(@M@ }  
  90 2241 其他应付款 other account payable - r6LndQs  
  97 2401 预提费用 withholding expenses |'12Kv]#Xa  
  98 2411 预计负债 estimated liabilities @jH8x!5u:  
  99 2501 递延收益 deferred income ,"4  
  100 2601 长期借款 money borrowed for long term UmA'aq  
  101 2602 长期债券 long-term bond a(eU dGJ  
  106 2801 长期应付款 long-term account payable 1;y?!;FD  
  107 2802 未确认融资费用 unacknowledged financial charges \-)augq([  
  108 2811 专项应付款 special accounts payable Q 1e hW  
  109 2901 递延所得税负债 deferred income tax liabilities  .t RWL!  
  三、共同类 8 @4)p.{5I  
  112 3101 衍生工具 derivative tool HVcd< :g0  
  113 3201 套期工具 arbitrage tool z T#j.v  
  114 3202 被套期项目 arbitrage project cvQ MZ,p  
  四、所有者权益类 E.OL_\  
  115 4001 实收资本 paid-up capital 8{ J{)gF  
  116 4002 资本公积 contributed surplus RU GhhK  
  117 4101 盈余公积 earned surplus  u6u1>  
  119 4103 本年利润 profit for the current year swT/ tesj  
  120 4104 利润分配 allocation of profits _l!TcH+e  
  121 4201 库存股 treasury stock EX^j^#N  
  五、成本类 M }tr*L  
  122 5001 生产成本 production cost GOhGSV#  
  123 5101 制造费用 cost of production j`kw2 (  
  124 5201 劳务成本 service cost A{b?ZT~2]  
  125 5301 研发支出 research and development expenditures 3 ~^}R  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor X'h J&-[P  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor gdyP,zMD7  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor vFGFFA/K}N  
  六、损益类 O U3KB  
  129 6001 主营业务收入 main business income dzPwlCC%-  
  130 6011 利息收入 金融共用​ interest income financial sharing }[*BC5{>  
  135 6051 其他业务收入 other business income y%x2  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance QC*> qo  
  137 6101 公允价值变动损益 sound value flexible loss and profit 6@@J>S>  
  138 6111 投资收益 income on investment !|gln)|A  
  142 6301 营业外收入 nonrevenue receipt GT} =(sD L  
  143 6401 主营业务成本 main business cost Gdf*x<T1  
  144 6402 其他业务支出 other business expense K\]ey;Bd  
  145 6405 营业税金及附加 business tariff and annex Iz<}>J B  
  146 6411 利息支出 金融共用 interest expense financial sharing _e3kO6X  
  155 6601 销售费用 marketing cost L z'05j3!  
  156 6602 管理费用 managing cost ?1u2P$d  
  157 6603 财务费用 financial cost X}$uvB}+>  
  158 6604 勘探费用 exploration expense i''[ u  
  159 6701 资产减值损失 loss from asset devaluation vo_m$/O  
  160 6711 营业外支出 nonoperating expense o {bwWk7v6  
  161 6801 所得税 income tax ^s&1,  
  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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