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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 ]x)^/ d  
  1 1001 库存现金 cash on hand M"XILNV-~  
  2 1002 银行存款 bank deposit i;:gBNmo=  
  5 1015 其他货币资金 other monetary capital + =.>9  
  9 1101 交易性金融资产 transaction monetary assets UqVcN$^b  
  11 1121 应收票据 notes receivable w=e_@^Fkx  
  12 1122 应收账款 Account receivable OYnxEdo7  
  13 1123 预付账款 account prepaid {WokH;a/  
  14 1131 应收股利 dividend receivable }5_[t9LX  
  15 1132 应收利息 accrued interest receivable Ug :3)q[O  
  21 1231 其他应收款 accounts receivable-others )w.+( v(  
  22 1241 坏账准备 had debts reserve k OYF]^uJ  
  28 1401 材料采购 procurement of materials K<k!sh   
  29 1402 在途物资 materials in transit B=<>OYH  
  30 1403 原材料 raw materials ^:krfXT  
  32 1406 库存商品 commodity stocks j:|um&`)  
  33 1407 发出商品 goods in transit ;4(ULJ*  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles K jw==5)}  
  42 1461 存货跌价准备 reserve against stock price declining R'Gka1v  
  43 1501 待摊费用 fees to be apportioned \!-I Y  
  45 1521 持有至到期投资 hold investment due qKt*<KGeY  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve L@mNfLK  
  47 1523 可供出售金融资产 financial assets available for sale l]g /rs  
  48 1524 长期股权投资 long-term stock ownership investment [p&n]T  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve a7$]" T 7  
  50 1526 投资性房地产 investment real eastate =2Vs))>Y  
  51 1531 长期应收款 long-term account receivable Rs$fNW@P  
  52 1541 未实现融资收益 unrealized financing income 31VDlcn E  
  54 1601 固定资产 permanent assets rC !!X  
  55 1602 累计折旧 accumulated depreciation /#<R  
  56 1603 固定资产减值准备permanent assets reduction reserve +qPpPjG;  
  57 1604 在建工程 construction in process qS8p)pw  
  58 1605 工程物资 engineer material \,n|V3#G  
  59 1606 固定资产清理 disposal of fixed assets 0iKSUw ps  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ajM3Uwnr  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing :| s  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 4n9".UHh  
  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 B|\JGnNQ  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture _cRCG1CJ  
  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 \C{Dui) F  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation k<&zVV '  
  67 1701 无形资产 intangible assets Gt4/ax:A@  
  68 1702 累计摊销 accumulated amortization x]6-r`O7r  
  69 1703 无形资产减值准备 intangible assets reduction reserve |2L|Zp&  
  70 1711 商誉 business reputation @Sr{6g*I  
  71 1801 长期待摊费用 long-term deferred expenses 0 _n Pq  
  72 1811 递延所得税资产 deferred income tax assets Jn |sS(Q}  
  73 1901 待处理财产损溢 waiting assets profit and loss %#_"I e  
  二、负债类 debt group DPWt=IFU  
  74 2001 短期借款 short-term loan L'Yg$9Vz  
  81 2101 交易性金融负债 transaction financial liabilities mM[KT} A  
  83 2201 应付票据 notes payable :C eK 'A\  
  84 2202 应付账款 account payable k^H&IS!  
  85 2205 预收账款 item received in advance OfE>8*RI4  
  86 2211 应付职工薪酬 employee pay payable QLPb5{>KDS  
  87 2221 应交税费 tax payable I>bO<T`  
  88 2231 应付股利 dividend payable >P<8E2}*  
  89 2232 应付利息 interest payable e7_.Xr~[  
  90 2241 其他应付款 other account payable '!hA!eo>J  
  97 2401 预提费用 withholding expenses A,'F`au  
  98 2411 预计负债 estimated liabilities .S_7R/2(?  
  99 2501 递延收益 deferred income [ pe{,lp  
  100 2601 长期借款 money borrowed for long term 5wE+p<-KX  
  101 2602 长期债券 long-term bond jW8,}Xs  
  106 2801 长期应付款 long-term account payable !&eKq?P{j  
  107 2802 未确认融资费用 unacknowledged financial charges LJ8 t@ui  
  108 2811 专项应付款 special accounts payable OG R2Y  
  109 2901 递延所得税负债 deferred income tax liabilities bo-AM]  
  三、共同类 /g`!Zn8a  
  112 3101 衍生工具 derivative tool mfW}^mu  
  113 3201 套期工具 arbitrage tool R9&3QRW|  
  114 3202 被套期项目 arbitrage project ZLGglT'EW>  
  四、所有者权益类 ;],Js1 m  
  115 4001 实收资本 paid-up capital Ueb&<tS  
  116 4002 资本公积 contributed surplus m ?e::W  
  117 4101 盈余公积 earned surplus : MEB] }  
  119 4103 本年利润 profit for the current year 3a\De(;  
  120 4104 利润分配 allocation of profits -u$U~?|`  
  121 4201 库存股 treasury stock 5r` x\  
  五、成本类 '% if< /  
  122 5001 生产成本 production cost ]3\%i2NM  
  123 5101 制造费用 cost of production eY V Jk7  
  124 5201 劳务成本 service cost n~Yr`5+Z  
  125 5301 研发支出 research and development expenditures 1a]P+-@u[  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor |muZv!,E  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor \zT{zO&!  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 3sK^ (  
  六、损益类 1\X_B`xwD  
  129 6001 主营业务收入 main business income %HD0N&  
  130 6011 利息收入 金融共用​ interest income financial sharing ]:r(U5 #  
  135 6051 其他业务收入 other business income W9G1wU  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance lD#S:HX  
  137 6101 公允价值变动损益 sound value flexible loss and profit "(YfvO+  
  138 6111 投资收益 income on investment S8,e `F  
  142 6301 营业外收入 nonrevenue receipt ;)ku SH  
  143 6401 主营业务成本 main business cost 6pdek3pOCt  
  144 6402 其他业务支出 other business expense .Cu0G1  
  145 6405 营业税金及附加 business tariff and annex JKF/z@Vbe\  
  146 6411 利息支出 金融共用 interest expense financial sharing =x@v{cP  
  155 6601 销售费用 marketing cost 4J{W8jX  
  156 6602 管理费用 managing cost B; ^1W{% J  
  157 6603 财务费用 financial cost bIXD(5y  
  158 6604 勘探费用 exploration expense ]Om;bmwt  
  159 6701 资产减值损失 loss from asset devaluation 4 [ *G  
  160 6711 营业外支出 nonoperating expense >H,5MM!  
  161 6801 所得税 income tax 6ltV}Wt-  
  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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