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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 G4K3qD#+H  
  1 1001 库存现金 cash on hand *46hw(L  
  2 1002 银行存款 bank deposit K1|xatx1V  
  5 1015 其他货币资金 other monetary capital }C{wGK+o[  
  9 1101 交易性金融资产 transaction monetary assets 7,D6RP(b  
  11 1121 应收票据 notes receivable X=X  
  12 1122 应收账款 Account receivable k %sh ;1.  
  13 1123 预付账款 account prepaid |s[k= /~"  
  14 1131 应收股利 dividend receivable 5cSqo{|En  
  15 1132 应收利息 accrued interest receivable oAq<ag\qV  
  21 1231 其他应收款 accounts receivable-others @O&;%IZMY  
  22 1241 坏账准备 had debts reserve 2)R*d  
  28 1401 材料采购 procurement of materials OR-fC  
  29 1402 在途物资 materials in transit ,=t}|!jx  
  30 1403 原材料 raw materials 4wx _@8  
  32 1406 库存商品 commodity stocks :LMLY<8>9  
  33 1407 发出商品 goods in transit Q\GSX RP  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ,wH]|`w  
  42 1461 存货跌价准备 reserve against stock price declining QR{pph*zn-  
  43 1501 待摊费用 fees to be apportioned >0jg2vqt  
  45 1521 持有至到期投资 hold investment due r| 0wIpi6Q  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ~*^aCuq\  
  47 1523 可供出售金融资产 financial assets available for sale 6n Hyd<o  
  48 1524 长期股权投资 long-term stock ownership investment drf?7%v  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 4X:S#z  
  50 1526 投资性房地产 investment real eastate ]=T-C v=t  
  51 1531 长期应收款 long-term account receivable + Awo\;@,  
  52 1541 未实现融资收益 unrealized financing income -ZE]VO*F  
  54 1601 固定资产 permanent assets [<A|\d'x  
  55 1602 累计折旧 accumulated depreciation YhFd0A?]  
  56 1603 固定资产减值准备permanent assets reduction reserve l]__!X  
  57 1604 在建工程 construction in process GMYfcZ/,K  
  58 1605 工程物资 engineer material . KzU7  
  59 1606 固定资产清理 disposal of fixed assets  Y.v. EZ  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing )2y# cM*  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing tG(!d$^  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture j21nh> d  
  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 `l`)Cs;a  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture L{AfrgN  
  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 ?CUGJT  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation =?gDM[t^  
  67 1701 无形资产 intangible assets ).9m6.%Uk  
  68 1702 累计摊销 accumulated amortization $"6O92G(hJ  
  69 1703 无形资产减值准备 intangible assets reduction reserve wYLJEuS|  
  70 1711 商誉 business reputation ' lMPI@C6r  
  71 1801 长期待摊费用 long-term deferred expenses f" g-Hbl5  
  72 1811 递延所得税资产 deferred income tax assets X) xeq  
  73 1901 待处理财产损溢 waiting assets profit and loss Jde@T h  
  二、负债类 debt group ya0D5 0m  
  74 2001 短期借款 short-term loan 1;N5@0%p  
  81 2101 交易性金融负债 transaction financial liabilities 7C@%1kL  
  83 2201 应付票据 notes payable 7c aV-8:  
  84 2202 应付账款 account payable x 72T5.  
  85 2205 预收账款 item received in advance M7g6m  
  86 2211 应付职工薪酬 employee pay payable Tg|/UUn  
  87 2221 应交税费 tax payable 7,&M6<~  
  88 2231 应付股利 dividend payable UbSAyf  
  89 2232 应付利息 interest payable )r.4`5Rc  
  90 2241 其他应付款 other account payable wj#A#[e  
  97 2401 预提费用 withholding expenses r*XEne  
  98 2411 预计负债 estimated liabilities Bi$nYV)-l  
  99 2501 递延收益 deferred income = & =#G3f  
  100 2601 长期借款 money borrowed for long term Y5?OJO{h"  
  101 2602 长期债券 long-term bond ),]XN#jp(u  
  106 2801 长期应付款 long-term account payable v[I,N$ :  
  107 2802 未确认融资费用 unacknowledged financial charges [$AOu0J  
  108 2811 专项应付款 special accounts payable -Ay=* c.4  
  109 2901 递延所得税负债 deferred income tax liabilities 78-D/WY/X  
  三、共同类 2u?k;"]V  
  112 3101 衍生工具 derivative tool :FqHMN  
  113 3201 套期工具 arbitrage tool v3/l= e?u  
  114 3202 被套期项目 arbitrage project K \_JG $(9  
  四、所有者权益类 vv5 uU8  
  115 4001 实收资本 paid-up capital ^L"ENsOs  
  116 4002 资本公积 contributed surplus yV/A%y-P  
  117 4101 盈余公积 earned surplus 65||]l  
  119 4103 本年利润 profit for the current year B #zU'G*Y  
  120 4104 利润分配 allocation of profits sbV {RS l  
  121 4201 库存股 treasury stock $PE{}`#g  
  五、成本类 c6_i~0W56  
  122 5001 生产成本 production cost \:@yfI@  
  123 5101 制造费用 cost of production  4fa2_  
  124 5201 劳务成本 service cost :#&Y  
  125 5301 研发支出 research and development expenditures }{( J *T  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor A-om?$7  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor \GEf,%U<K  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor N!iugGL  
  六、损益类 /Dk`vn2eN  
  129 6001 主营业务收入 main business income D*o5fPvFO  
  130 6011 利息收入 金融共用​ interest income financial sharing 0;  BX  
  135 6051 其他业务收入 other business income 99tKs  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 7 t ~12m8x  
  137 6101 公允价值变动损益 sound value flexible loss and profit z6>Rv 9f  
  138 6111 投资收益 income on investment _ q<Ke/  
  142 6301 营业外收入 nonrevenue receipt 5w$\x+no  
  143 6401 主营业务成本 main business cost NT&sk rzW  
  144 6402 其他业务支出 other business expense $>=?'wr  
  145 6405 营业税金及附加 business tariff and annex N^ ;rLrm*  
  146 6411 利息支出 金融共用 interest expense financial sharing yhJA{nL=  
  155 6601 销售费用 marketing cost gyf9D]W  
  156 6602 管理费用 managing cost ]mSkjKw  
  157 6603 财务费用 financial cost ?|,-Bft3  
  158 6604 勘探费用 exploration expense h}knn3"S  
  159 6701 资产减值损失 loss from asset devaluation g6p:1;Evf  
  160 6711 营业外支出 nonoperating expense y$6~&X  
  161 6801 所得税 income tax /_.1f|{B  
  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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