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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
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  一、资产类 shD$,! k  
  1 1001 库存现金 cash on hand  EpiagCS  
  2 1002 银行存款 bank deposit xg8<b  
  5 1015 其他货币资金 other monetary capital ZISR]xay  
  9 1101 交易性金融资产 transaction monetary assets +{s^"M2`  
  11 1121 应收票据 notes receivable >v(Xc/oI  
  12 1122 应收账款 Account receivable uBM1;9h  
  13 1123 预付账款 account prepaid r=vE0;7  
  14 1131 应收股利 dividend receivable nv={. H  
  15 1132 应收利息 accrued interest receivable W{%M+a[#l  
  21 1231 其他应收款 accounts receivable-others 8/=2N  
  22 1241 坏账准备 had debts reserve =LC5o2bLy  
  28 1401 材料采购 procurement of materials :c\NBKHv*  
  29 1402 在途物资 materials in transit ,PB?pp8C}  
  30 1403 原材料 raw materials #(7OvW+y  
  32 1406 库存商品 commodity stocks ;,<s'5icyg  
  33 1407 发出商品 goods in transit `hbM 2cM  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles E^  rN)  
  42 1461 存货跌价准备 reserve against stock price declining BjShK+Y  
  43 1501 待摊费用 fees to be apportioned yO !*pC  
  45 1521 持有至到期投资 hold investment due D=8=wT2 <  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 5\pizD/17  
  47 1523 可供出售金融资产 financial assets available for sale V; ChrmE  
  48 1524 长期股权投资 long-term stock ownership investment (Fu9lW}n  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Fax73vl|^a  
  50 1526 投资性房地产 investment real eastate !({[^[!  
  51 1531 长期应收款 long-term account receivable @? t)UE  
  52 1541 未实现融资收益 unrealized financing income %T&kK2d;  
  54 1601 固定资产 permanent assets ]UNmhF!W>u  
  55 1602 累计折旧 accumulated depreciation -v]7}[ .[  
  56 1603 固定资产减值准备permanent assets reduction reserve y(%6?a @  
  57 1604 在建工程 construction in process P\Ka'i  
  58 1605 工程物资 engineer material A;% fAI2Vr  
  59 1606 固定资产清理 disposal of fixed assets 0g1uM:;  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 7 `|- K  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 2 nf{2edC  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture v"^G9u  
  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 H6L`239u  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture B${Q Y)t  
  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 S2`p&\Ifn  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 5nk]{ G> V  
  67 1701 无形资产 intangible assets gG#M-2P  
  68 1702 累计摊销 accumulated amortization DCHU =r  
  69 1703 无形资产减值准备 intangible assets reduction reserve G-Y8<mEh  
  70 1711 商誉 business reputation ZN. #g_  
  71 1801 长期待摊费用 long-term deferred expenses }^=J]  
  72 1811 递延所得税资产 deferred income tax assets s8R.?mhH=  
  73 1901 待处理财产损溢 waiting assets profit and loss NpSS/rd $  
  二、负债类 debt group &n['#7 <(!  
  74 2001 短期借款 short-term loan QqRL>.)W  
  81 2101 交易性金融负债 transaction financial liabilities -&+[/  
  83 2201 应付票据 notes payable -?j'< g0  
  84 2202 应付账款 account payable Mq-;sPsFP  
  85 2205 预收账款 item received in advance /WfpA\4S  
  86 2211 应付职工薪酬 employee pay payable D&.+Dx^G  
  87 2221 应交税费 tax payable y3d`$'7H>  
  88 2231 应付股利 dividend payable ;XANIT V  
  89 2232 应付利息 interest payable "wdC/  
  90 2241 其他应付款 other account payable Qax=_[r  
  97 2401 预提费用 withholding expenses SI-s:%O  
  98 2411 预计负债 estimated liabilities O}2;>eH  
  99 2501 递延收益 deferred income /op8]y  
  100 2601 长期借款 money borrowed for long term W<\KRF$S;  
  101 2602 长期债券 long-term bond V4_ZBeWA  
  106 2801 长期应付款 long-term account payable cZA l.}/  
  107 2802 未确认融资费用 unacknowledged financial charges PKmr5FB  
  108 2811 专项应付款 special accounts payable li(g?|AD  
  109 2901 递延所得税负债 deferred income tax liabilities U4Il1| M&  
  三、共同类 )[>{ Ie2  
  112 3101 衍生工具 derivative tool '?4B0=  
  113 3201 套期工具 arbitrage tool q5Z]Z.%3O  
  114 3202 被套期项目 arbitrage project J#MUtpPdQ  
  四、所有者权益类 y%f'7YZ4  
  115 4001 实收资本 paid-up capital u`g|u:(r  
  116 4002 资本公积 contributed surplus l1nrJm8  
  117 4101 盈余公积 earned surplus jruwdm^  
  119 4103 本年利润 profit for the current year WS4J a$*  
  120 4104 利润分配 allocation of profits |%Pd*yZA  
  121 4201 库存股 treasury stock ',~, hJ0  
  五、成本类  `i;f  
  122 5001 生产成本 production cost kyMWO*>|  
  123 5101 制造费用 cost of production Ns Pt1_ Y8  
  124 5201 劳务成本 service cost xO{yr[x"L  
  125 5301 研发支出 research and development expenditures lx(kbSxF  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ("?V|  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor s>ilxLSX]  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor JZB7?@h%  
  六、损益类 )k$ +T%  
  129 6001 主营业务收入 main business income t 7dcaNBZ  
  130 6011 利息收入 金融共用​ interest income financial sharing 5NH NnDhuL  
  135 6051 其他业务收入 other business income FbhF45H  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance |U)M.\h  
  137 6101 公允价值变动损益 sound value flexible loss and profit t[VA|1gG  
  138 6111 投资收益 income on investment C8ek{o)%W  
  142 6301 营业外收入 nonrevenue receipt JYc;6p$<i  
  143 6401 主营业务成本 main business cost &]tZ6  
  144 6402 其他业务支出 other business expense ].w~FUa  
  145 6405 营业税金及附加 business tariff and annex GUSEbIz):  
  146 6411 利息支出 金融共用 interest expense financial sharing -Q9} gaH_  
  155 6601 销售费用 marketing cost ^zn&"@  
  156 6602 管理费用 managing cost E+)3n [G  
  157 6603 财务费用 financial cost R.^ Y'TLyc  
  158 6604 勘探费用 exploration expense n3 y`='D  
  159 6701 资产减值损失 loss from asset devaluation `)?N7g[\u  
  160 6711 营业外支出 nonoperating expense NCL!|  
  161 6801 所得税 income tax F!ZE4S_  
  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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