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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
l,: F  
  一、资产类 WHI`/FM  
  1 1001 库存现金 cash on hand `6YN3XS  
  2 1002 银行存款 bank deposit z2c6T.1M  
  5 1015 其他货币资金 other monetary capital {$r[5%L\H  
  9 1101 交易性金融资产 transaction monetary assets ;=@0'xPEa-  
  11 1121 应收票据 notes receivable ddo#P%sH'  
  12 1122 应收账款 Account receivable BHw, 4#F1;  
  13 1123 预付账款 account prepaid n(Uyz`qE  
  14 1131 应收股利 dividend receivable h~26W Lf.  
  15 1132 应收利息 accrued interest receivable Wm|lSisY  
  21 1231 其他应收款 accounts receivable-others t Pf40`@  
  22 1241 坏账准备 had debts reserve fh{`Mz,o  
  28 1401 材料采购 procurement of materials C?Ucu]cW  
  29 1402 在途物资 materials in transit :LTN!jj  
  30 1403 原材料 raw materials _|]x2xb)  
  32 1406 库存商品 commodity stocks &{RDM~  
  33 1407 发出商品 goods in transit ccnK#fn v  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles C>~TI,5a3  
  42 1461 存货跌价准备 reserve against stock price declining {)"vN(mX  
  43 1501 待摊费用 fees to be apportioned \1`O_DF~o  
  45 1521 持有至到期投资 hold investment due .o8t+X'G  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve +3`alHUK  
  47 1523 可供出售金融资产 financial assets available for sale V:2 7)]q  
  48 1524 长期股权投资 long-term stock ownership investment Ug` djIL  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Wf<LR3  
  50 1526 投资性房地产 investment real eastate ! +njS  
  51 1531 长期应收款 long-term account receivable >MK98(F  
  52 1541 未实现融资收益 unrealized financing income {U1m.30n  
  54 1601 固定资产 permanent assets w:l "\Tm  
  55 1602 累计折旧 accumulated depreciation s7EinI{ ^  
  56 1603 固定资产减值准备permanent assets reduction reserve TKjFp%  
  57 1604 在建工程 construction in process  9 a kH  
  58 1605 工程物资 engineer material U3kyraj  
  59 1606 固定资产清理 disposal of fixed assets 4sM.C9W  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing RL<c>PY  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing fQ98(+6  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture +O5hH8<&b  
  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 , dp0;nkr  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture )jC%a6G!  
  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 X@f}Q`{Ymj  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation GF WA>5n'  
  67 1701 无形资产 intangible assets Hef g[$m  
  68 1702 累计摊销 accumulated amortization d\Zng!Z'  
  69 1703 无形资产减值准备 intangible assets reduction reserve /@Zrq#o zx  
  70 1711 商誉 business reputation MPk5^ua:  
  71 1801 长期待摊费用 long-term deferred expenses "mN q&$  
  72 1811 递延所得税资产 deferred income tax assets FN; ^"H  
  73 1901 待处理财产损溢 waiting assets profit and loss <,(,jU)j  
  二、负债类 debt group ZC}QId  
  74 2001 短期借款 short-term loan }&e5$lB  
  81 2101 交易性金融负债 transaction financial liabilities Fx+*S3==%e  
  83 2201 应付票据 notes payable fzA9'i`  
  84 2202 应付账款 account payable j.kG};f  
  85 2205 预收账款 item received in advance H|D.6^  
  86 2211 应付职工薪酬 employee pay payable TPY}C  
  87 2221 应交税费 tax payable O~QB!<Q+  
  88 2231 应付股利 dividend payable = f i$}>\  
  89 2232 应付利息 interest payable iX\X>W$P  
  90 2241 其他应付款 other account payable ?s _5&j7  
  97 2401 预提费用 withholding expenses ]:f%l mEy  
  98 2411 预计负债 estimated liabilities 6R5Qy]]E  
  99 2501 递延收益 deferred income KdlQ!5(?X  
  100 2601 长期借款 money borrowed for long term ;GhNKPY  
  101 2602 长期债券 long-term bond R$Q.sE  
  106 2801 长期应付款 long-term account payable "nWw;-V}}  
  107 2802 未确认融资费用 unacknowledged financial charges ]7mt[2 Cd  
  108 2811 专项应付款 special accounts payable Q IgNs z  
  109 2901 递延所得税负债 deferred income tax liabilities *:NQ&y*uj  
  三、共同类 ~,~eoW7  
  112 3101 衍生工具 derivative tool AK#1]i~  
  113 3201 套期工具 arbitrage tool wT\49DT"7  
  114 3202 被套期项目 arbitrage project _l]fkk[T  
  四、所有者权益类 63A.@mL  
  115 4001 实收资本 paid-up capital ((I%'   
  116 4002 资本公积 contributed surplus L:8q8i  
  117 4101 盈余公积 earned surplus W];dD$Oqg  
  119 4103 本年利润 profit for the current year J")#I91  
  120 4104 利润分配 allocation of profits TU7' J  
  121 4201 库存股 treasury stock ;'Nd~:-]  
  五、成本类 3&/Ixm:  
  122 5001 生产成本 production cost ow#1="G,=  
  123 5101 制造费用 cost of production l (%1jC8  
  124 5201 劳务成本 service cost 3t6 LT  
  125 5301 研发支出 research and development expenditures &f;K}W O  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor F3N6{ysK#  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ym6K !i]q4  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor +H Usz ?  
  六、损益类 Y#3c }qb  
  129 6001 主营业务收入 main business income ^BL"wk  
  130 6011 利息收入 金融共用​ interest income financial sharing lA-h`rl /  
  135 6051 其他业务收入 other business income )tpL#J  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 9$m|'$p3sG  
  137 6101 公允价值变动损益 sound value flexible loss and profit z"4~P3>{g  
  138 6111 投资收益 income on investment e*n@j  
  142 6301 营业外收入 nonrevenue receipt XGMiW0j0B  
  143 6401 主营业务成本 main business cost Z`BK/:vo3H  
  144 6402 其他业务支出 other business expense XS BA$y  
  145 6405 营业税金及附加 business tariff and annex ))i}7 chc  
  146 6411 利息支出 金融共用 interest expense financial sharing GDy9qUV  
  155 6601 销售费用 marketing cost TBrPf-Xr  
  156 6602 管理费用 managing cost "x /OIf  
  157 6603 财务费用 financial cost evJ.<{M  
  158 6604 勘探费用 exploration expense Zsh9>]M L  
  159 6701 资产减值损失 loss from asset devaluation jb;hcraR  
  160 6711 营业外支出 nonoperating expense ~3S~\0&|  
  161 6801 所得税 income tax ,'iE;o{Tu  
  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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