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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 OUKj@~T  
  1 1001 库存现金 cash on hand +"G(  
  2 1002 银行存款 bank deposit BfEx'C  
  5 1015 其他货币资金 other monetary capital |<7i|J  
  9 1101 交易性金融资产 transaction monetary assets .k|-Ks|d|  
  11 1121 应收票据 notes receivable j?d!}v  
  12 1122 应收账款 Account receivable 'NRN_c9  
  13 1123 预付账款 account prepaid 0I6499FQ  
  14 1131 应收股利 dividend receivable %!W 6<ioW  
  15 1132 应收利息 accrued interest receivable 5D >BV * "  
  21 1231 其他应收款 accounts receivable-others %G^(T%q| m  
  22 1241 坏账准备 had debts reserve N+[}Gb"8q  
  28 1401 材料采购 procurement of materials \Z8Y(]6*  
  29 1402 在途物资 materials in transit +&zb^C`J  
  30 1403 原材料 raw materials nEuct4BcL}  
  32 1406 库存商品 commodity stocks F F(^:N  
  33 1407 发出商品 goods in transit U &f#V=Rg  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles xBt4~q;#sE  
  42 1461 存货跌价准备 reserve against stock price declining ^$ZI>L0+  
  43 1501 待摊费用 fees to be apportioned ^S:cNRSW"  
  45 1521 持有至到期投资 hold investment due R\i]O  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve W=!F8g |Qz  
  47 1523 可供出售金融资产 financial assets available for sale R0z?)uU#  
  48 1524 长期股权投资 long-term stock ownership investment 939]8BERt  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve qL u8!|QT  
  50 1526 投资性房地产 investment real eastate o7hH9iY  
  51 1531 长期应收款 long-term account receivable gA|!$ EAM  
  52 1541 未实现融资收益 unrealized financing income "o~N42DLB%  
  54 1601 固定资产 permanent assets ,5`."-0}  
  55 1602 累计折旧 accumulated depreciation H{&a)!Ms  
  56 1603 固定资产减值准备permanent assets reduction reserve D;K&  
  57 1604 在建工程 construction in process =t ~+63)  
  58 1605 工程物资 engineer material S]Sp Z8  
  59 1606 固定资产清理 disposal of fixed assets 7v.#o4nPK  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing -(|7` U  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing A;b=E[i v  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture (0Zrfu^  
  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 6eW1<p  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture vEX|Q\b6'  
  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 R*zBnHAb!  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation xop-f#U*  
  67 1701 无形资产 intangible assets  rytGr9S  
  68 1702 累计摊销 accumulated amortization %D`^  
  69 1703 无形资产减值准备 intangible assets reduction reserve YY1{v?[  
  70 1711 商誉 business reputation #3AYz82w  
  71 1801 长期待摊费用 long-term deferred expenses f/ $-Nl.  
  72 1811 递延所得税资产 deferred income tax assets ptnMCF  
  73 1901 待处理财产损溢 waiting assets profit and loss m1M;'tT@  
  二、负债类 debt group \pT^Zhp)  
  74 2001 短期借款 short-term loan "P>$=X~Zi  
  81 2101 交易性金融负债 transaction financial liabilities p3>Q<  
  83 2201 应付票据 notes payable FCUVP,"T  
  84 2202 应付账款 account payable B Lsdx }  
  85 2205 预收账款 item received in advance S&gKgQD"Q  
  86 2211 应付职工薪酬 employee pay payable ;HD 4~3   
  87 2221 应交税费 tax payable 5#N"WHz!  
  88 2231 应付股利 dividend payable ir( -$*J  
  89 2232 应付利息 interest payable |>jqH @\P  
  90 2241 其他应付款 other account payable $cp16  
  97 2401 预提费用 withholding expenses . x\/XlM  
  98 2411 预计负债 estimated liabilities %Q>~ 7P  
  99 2501 递延收益 deferred income "^e} C@  
  100 2601 长期借款 money borrowed for long term {7j6$.7J$&  
  101 2602 长期债券 long-term bond \Nh^Ig   
  106 2801 长期应付款 long-term account payable e|OG-t[$*  
  107 2802 未确认融资费用 unacknowledged financial charges E.WNykF-  
  108 2811 专项应付款 special accounts payable P22y5z~  
  109 2901 递延所得税负债 deferred income tax liabilities T7WZ(y 3C  
  三、共同类 k:(e79  
  112 3101 衍生工具 derivative tool p4<M|1Z&  
  113 3201 套期工具 arbitrage tool 6_ 33*/>=c  
  114 3202 被套期项目 arbitrage project `W.vW8 !#  
  四、所有者权益类 P?yOLG+)l)  
  115 4001 实收资本 paid-up capital 3thG*^C 5  
  116 4002 资本公积 contributed surplus [1Qk cR  
  117 4101 盈余公积 earned surplus CIxVR  
  119 4103 本年利润 profit for the current year CguU+8 ]  
  120 4104 利润分配 allocation of profits wXIe5  
  121 4201 库存股 treasury stock ;N> {1  
  五、成本类 2:6Y83  
  122 5001 生产成本 production cost *1 J#Mdd  
  123 5101 制造费用 cost of production 6@ (k8<3  
  124 5201 劳务成本 service cost ,/[dmoe  
  125 5301 研发支出 research and development expenditures =%#$HQ=  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor eaZ)1od  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor (dGM;Dq8  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor z wniS6R1  
  六、损益类 S9F]!m^i  
  129 6001 主营业务收入 main business income b 'Nvx9=W  
  130 6011 利息收入 金融共用​ interest income financial sharing >8Yrmq  
  135 6051 其他业务收入 other business income D^T7pO  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Pvb+   
  137 6101 公允价值变动损益 sound value flexible loss and profit eA~_)-Z-  
  138 6111 投资收益 income on investment (Db*.kd8,  
  142 6301 营业外收入 nonrevenue receipt tp,mw24  
  143 6401 主营业务成本 main business cost STF}~`b:3  
  144 6402 其他业务支出 other business expense ]J"+VZ_"I  
  145 6405 营业税金及附加 business tariff and annex VgC9'"|  
  146 6411 利息支出 金融共用 interest expense financial sharing IZ(CRKCGBl  
  155 6601 销售费用 marketing cost _ UVX  
  156 6602 管理费用 managing cost ?'8MI|*l%  
  157 6603 财务费用 financial cost \qK}(xq[  
  158 6604 勘探费用 exploration expense vSHIl"h  
  159 6701 资产减值损失 loss from asset devaluation Nf?, _Rl  
  160 6711 营业外支出 nonoperating expense #uRq] 'P  
  161 6801 所得税 income tax 6jy n,GU  
  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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