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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 kJ#[UCqzM  
  1 1001 库存现金 cash on hand 3<)@ll  
  2 1002 银行存款 bank deposit m['v3m:  
  5 1015 其他货币资金 other monetary capital PD}SPOA`U3  
  9 1101 交易性金融资产 transaction monetary assets )0 n29  
  11 1121 应收票据 notes receivable qD$GKN .  
  12 1122 应收账款 Account receivable *<.WL"Qhl  
  13 1123 预付账款 account prepaid )kL` &+#>  
  14 1131 应收股利 dividend receivable %KJhtd"q  
  15 1132 应收利息 accrued interest receivable d)hzi  
  21 1231 其他应收款 accounts receivable-others -@ UN]K  
  22 1241 坏账准备 had debts reserve ^Z-. [Y  
  28 1401 材料采购 procurement of materials >Oi2gPA  
  29 1402 在途物资 materials in transit 1fO2)$Y  
  30 1403 原材料 raw materials ^`TKvcgIc  
  32 1406 库存商品 commodity stocks D,GPn%Wqi  
  33 1407 发出商品 goods in transit h$aew63  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles @ \6nXf  
  42 1461 存货跌价准备 reserve against stock price declining , Y g5X  
  43 1501 待摊费用 fees to be apportioned  J:~[ j  
  45 1521 持有至到期投资 hold investment due n&YW".iG  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 6_9:Eb=^v!  
  47 1523 可供出售金融资产 financial assets available for sale 8t T&BmT  
  48 1524 长期股权投资 long-term stock ownership investment iJdrY 6qd  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve y,y/PyN)  
  50 1526 投资性房地产 investment real eastate \'It,PN  
  51 1531 长期应收款 long-term account receivable Y @XkqvX  
  52 1541 未实现融资收益 unrealized financing income yd0=h7s  
  54 1601 固定资产 permanent assets ,Ou1!`6?t  
  55 1602 累计折旧 accumulated depreciation ~ F?G5cN5  
  56 1603 固定资产减值准备permanent assets reduction reserve \N`fWh8&  
  57 1604 在建工程 construction in process "LP, TC  
  58 1605 工程物资 engineer material "UhK]i*@l  
  59 1606 固定资产清理 disposal of fixed assets F= _uNq  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing  e8XM=$@  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing XQ0#0<  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture "o^bN 9=  
  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 VVI8)h8  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture h \D_  
  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 ;B|^2i1Wi  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation >}dTO/  
  67 1701 无形资产 intangible assets Rm,[D)D^0N  
  68 1702 累计摊销 accumulated amortization ]ZR{D7.?  
  69 1703 无形资产减值准备 intangible assets reduction reserve B&4f Ypn  
  70 1711 商誉 business reputation Xb(CH#*{z  
  71 1801 长期待摊费用 long-term deferred expenses HQ|o%9~  
  72 1811 递延所得税资产 deferred income tax assets 0\\ueMj  
  73 1901 待处理财产损溢 waiting assets profit and loss bxd3  
  二、负债类 debt group TZ&4  
  74 2001 短期借款 short-term loan JAGi""3HG  
  81 2101 交易性金融负债 transaction financial liabilities ~8H&m,{j  
  83 2201 应付票据 notes payable r3+<r<gs  
  84 2202 应付账款 account payable y+ 6`| h_  
  85 2205 预收账款 item received in advance 2y9:'c|  
  86 2211 应付职工薪酬 employee pay payable J^+_8  
  87 2221 应交税费 tax payable g:3d<CS  
  88 2231 应付股利 dividend payable Lf,CxZL5  
  89 2232 应付利息 interest payable ]+}ZfHp  
  90 2241 其他应付款 other account payable VZT6;1TD$8  
  97 2401 预提费用 withholding expenses u"`5  
  98 2411 预计负债 estimated liabilities :DOr!PNA  
  99 2501 递延收益 deferred income !p]T6_t]Q  
  100 2601 长期借款 money borrowed for long term _L&n &y1+%  
  101 2602 长期债券 long-term bond l?[{?Luq  
  106 2801 长期应付款 long-term account payable x !#Ma  
  107 2802 未确认融资费用 unacknowledged financial charges 90  
  108 2811 专项应付款 special accounts payable bDciZ7[b  
  109 2901 递延所得税负债 deferred income tax liabilities :Az8K)  
  三、共同类 7.wR"1p#  
  112 3101 衍生工具 derivative tool #d }0}7ue  
  113 3201 套期工具 arbitrage tool A|p@\3 P*A  
  114 3202 被套期项目 arbitrage project c&E*KfOG  
  四、所有者权益类 l 8O"w&  
  115 4001 实收资本 paid-up capital *A~($ZtL  
  116 4002 资本公积 contributed surplus jGO9n  
  117 4101 盈余公积 earned surplus O{lIs_1.Z  
  119 4103 本年利润 profit for the current year ?8Hn {3X  
  120 4104 利润分配 allocation of profits QRsqPh&-  
  121 4201 库存股 treasury stock r+imn&FK8  
  五、成本类 eP V-yy  
  122 5001 生产成本 production cost R'*<A3^  
  123 5101 制造费用 cost of production f|- m ^/y  
  124 5201 劳务成本 service cost r5f^WZ$-  
  125 5301 研发支出 research and development expenditures o\_ Td  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor *0=fT}&!  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor pY^pTWs(  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor e%PC e9  
  六、损益类 4^ c!_K&&  
  129 6001 主营业务收入 main business income E)KB@f<g*  
  130 6011 利息收入 金融共用​ interest income financial sharing .yZK.[x4  
  135 6051 其他业务收入 other business income th5,HO~  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance [Z#+gh  
  137 6101 公允价值变动损益 sound value flexible loss and profit 9T8|y]0F  
  138 6111 投资收益 income on investment T$:>*  
  142 6301 营业外收入 nonrevenue receipt f Ub1/-}  
  143 6401 主营业务成本 main business cost z[WC7hvU  
  144 6402 其他业务支出 other business expense IkSX\*  
  145 6405 营业税金及附加 business tariff and annex {F;,7Kn+l  
  146 6411 利息支出 金融共用 interest expense financial sharing 4 hL`=[AB  
  155 6601 销售费用 marketing cost 6P0y-%[Gk  
  156 6602 管理费用 managing cost TF BYY {Y  
  157 6603 财务费用 financial cost J9g|#1G  
  158 6604 勘探费用 exploration expense aXRv}WO$>k  
  159 6701 资产减值损失 loss from asset devaluation m,\i  
  160 6711 营业外支出 nonoperating expense Z1VC5* K  
  161 6801 所得税 income tax KjO-0VMN3  
  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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