论坛风格切换切换到宽版
  • 1985阅读
  • 1回复

[知识整理]新会计准则会计科目表(中英文对照) [复制链接]

上一主题 下一主题
离线小飞兔
 

发帖
1200
学分
5702
经验
1394
精华
1
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-08-05
_\@zq*E  
  一、资产类 +uNMyVH  
  1 1001 库存现金 cash on hand z~2;u 5S&  
  2 1002 银行存款 bank deposit >wYmx4W>  
  5 1015 其他货币资金 other monetary capital DV({! [EP  
  9 1101 交易性金融资产 transaction monetary assets hSps9*y  
  11 1121 应收票据 notes receivable UpQda`rb  
  12 1122 应收账款 Account receivable l8%B RG  
  13 1123 预付账款 account prepaid <O-R  
  14 1131 应收股利 dividend receivable ?c_:S]^  
  15 1132 应收利息 accrued interest receivable LZ(K{+U/  
  21 1231 其他应收款 accounts receivable-others X$% W&:  
  22 1241 坏账准备 had debts reserve gHXv mR"  
  28 1401 材料采购 procurement of materials lF7".  
  29 1402 在途物资 materials in transit QQ =tiW  
  30 1403 原材料 raw materials r M}o)  
  32 1406 库存商品 commodity stocks u?z,Vs"  
  33 1407 发出商品 goods in transit o~xGE6A*"  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ^H&`e"|R9  
  42 1461 存货跌价准备 reserve against stock price declining 2>CR]  
  43 1501 待摊费用 fees to be apportioned &[PA?#I`  
  45 1521 持有至到期投资 hold investment due (v0Q.Q@ <  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 3:OqD~,zy  
  47 1523 可供出售金融资产 financial assets available for sale 5lwMc0{/3  
  48 1524 长期股权投资 long-term stock ownership investment I&&;a.  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ( Y Z2&  
  50 1526 投资性房地产 investment real eastate .%0a  
  51 1531 长期应收款 long-term account receivable ~xJr|_,gp  
  52 1541 未实现融资收益 unrealized financing income X VH( zJ  
  54 1601 固定资产 permanent assets qckRX+P`  
  55 1602 累计折旧 accumulated depreciation mgq4g  
  56 1603 固定资产减值准备permanent assets reduction reserve egWfKL&iy  
  57 1604 在建工程 construction in process ^`$-c9M?'  
  58 1605 工程物资 engineer material e+ m(g  
  59 1606 固定资产清理 disposal of fixed assets @a B7dtM  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing @y eAM7  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing $p }q,f.  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Iy4 RE P|  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture %_39Wa  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture EyV5FWb58  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation L?Ih;  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation >V%.=})K  
  67 1701 无形资产 intangible assets 3"Kap/[h  
  68 1702 累计摊销 accumulated amortization vZqW,GDfXo  
  69 1703 无形资产减值准备 intangible assets reduction reserve G 40  
  70 1711 商誉 business reputation (@* %moo  
  71 1801 长期待摊费用 long-term deferred expenses zf\$T,t)  
  72 1811 递延所得税资产 deferred income tax assets zCS }i_ p  
  73 1901 待处理财产损溢 waiting assets profit and loss pG v*{.  
  二、负债类 debt group tI.ho  
  74 2001 短期借款 short-term loan u0ZMrIJ  
  81 2101 交易性金融负债 transaction financial liabilities K'K/}q<  
  83 2201 应付票据 notes payable dD 6jMl  
  84 2202 应付账款 account payable -_ Z  
  85 2205 预收账款 item received in advance h54\ \Ci  
  86 2211 应付职工薪酬 employee pay payable 9`&sZ|"3  
  87 2221 应交税费 tax payable z4]z3U<}3]  
  88 2231 应付股利 dividend payable :prx:7  
  89 2232 应付利息 interest payable xaq/L:I<  
  90 2241 其他应付款 other account payable bc& 5*?  
  97 2401 预提费用 withholding expenses 0yb9R/3.  
  98 2411 预计负债 estimated liabilities A(+V{1 L'  
  99 2501 递延收益 deferred income s`]SK^j0  
  100 2601 长期借款 money borrowed for long term NR^3 1&}It  
  101 2602 长期债券 long-term bond ')WS :\J  
  106 2801 长期应付款 long-term account payable #=F{G4d)!=  
  107 2802 未确认融资费用 unacknowledged financial charges Gy'/)}}Z  
  108 2811 专项应付款 special accounts payable c11;(  
  109 2901 递延所得税负债 deferred income tax liabilities vcP_gJz  
  三、共同类 & }_tALg  
  112 3101 衍生工具 derivative tool #A< |qd  
  113 3201 套期工具 arbitrage tool @,]$FBT"5  
  114 3202 被套期项目 arbitrage project YTfi g{a  
  四、所有者权益类 [|C  
  115 4001 实收资本 paid-up capital &5%~Qw..  
  116 4002 资本公积 contributed surplus {Bpu-R&T  
  117 4101 盈余公积 earned surplus j}G9+GX~,  
  119 4103 本年利润 profit for the current year pT:6A[&  
  120 4104 利润分配 allocation of profits 8xoC9 !xt  
  121 4201 库存股 treasury stock 2Fbg"de3-  
  五、成本类 {J;(K~>?m  
  122 5001 生产成本 production cost :{-/b  
  123 5101 制造费用 cost of production !]8QOn7=  
  124 5201 劳务成本 service cost ,jy9\n*<t9  
  125 5301 研发支出 research and development expenditures :v E\r#hJ"  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 8(!?y[  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor &sJ6k/l  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor C&.Q|S2_  
  六、损益类 j:2*hF!E  
  129 6001 主营业务收入 main business income H00iy$R  
  130 6011 利息收入 金融共用​ interest income financial sharing y@ c[S;  
  135 6051 其他业务收入 other business income mU>lm7'  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance %)o;2&aD  
  137 6101 公允价值变动损益 sound value flexible loss and profit )s ?Hkn  
  138 6111 投资收益 income on investment d(,M  
  142 6301 营业外收入 nonrevenue receipt T >5N$i  
  143 6401 主营业务成本 main business cost Ye/Y<Ij  
  144 6402 其他业务支出 other business expense ;F /w&u.n  
  145 6405 营业税金及附加 business tariff and annex jGDuKb@:  
  146 6411 利息支出 金融共用 interest expense financial sharing CI|#,^  
  155 6601 销售费用 marketing cost w!Ii   
  156 6602 管理费用 managing cost ERfSJ  
  157 6603 财务费用 financial cost 5^N` ~  
  158 6604 勘探费用 exploration expense yM?jiy  
  159 6701 资产减值损失 loss from asset devaluation b C"rQJg  
  160 6711 营业外支出 nonoperating expense fQ f5%  
  161 6801 所得税 income tax O7f"8|=HX  
  162 6901 以前年度损益调整 prior year profit and loss adjustment
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
离线yui0405

发帖
14
学分
3
经验
0
精华
0
金币
0
只看该作者 1楼 发表于: 2013-10-10
谢谢
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个