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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 m&d|t>3<  
  1 1001 库存现金 cash on hand F|`Hm  
  2 1002 银行存款 bank deposit |NlO7aQ>2H  
  5 1015 其他货币资金 other monetary capital <;lkUU(WT2  
  9 1101 交易性金融资产 transaction monetary assets Q1Kfi8h}'  
  11 1121 应收票据 notes receivable (|2t# 'm  
  12 1122 应收账款 Account receivable z[ N`s$;  
  13 1123 预付账款 account prepaid }H53~@WP>  
  14 1131 应收股利 dividend receivable Lw1Yvtn  
  15 1132 应收利息 accrued interest receivable <]o x;-56  
  21 1231 其他应收款 accounts receivable-others )Om*@;r(  
  22 1241 坏账准备 had debts reserve p#-Z4-`  
  28 1401 材料采购 procurement of materials [z:!j$K  
  29 1402 在途物资 materials in transit X;$+,&M"  
  30 1403 原材料 raw materials ?4YGT  
  32 1406 库存商品 commodity stocks ]U+ LJOb  
  33 1407 发出商品 goods in transit GC-5X`Sq  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Y/F6\oh  
  42 1461 存货跌价准备 reserve against stock price declining [+Iz@0q  
  43 1501 待摊费用 fees to be apportioned 3<Lx&p~%T  
  45 1521 持有至到期投资 hold investment due poE0{HOU  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve & l<.X  
  47 1523 可供出售金融资产 financial assets available for sale XPc^Tq  
  48 1524 长期股权投资 long-term stock ownership investment #mxPw  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve cZ,b?I"Q%  
  50 1526 投资性房地产 investment real eastate 8]c2r%J  
  51 1531 长期应收款 long-term account receivable 4Z3su^XR  
  52 1541 未实现融资收益 unrealized financing income 1C+13LE$U  
  54 1601 固定资产 permanent assets {p2!|A&a  
  55 1602 累计折旧 accumulated depreciation l$KA)xbI  
  56 1603 固定资产减值准备permanent assets reduction reserve A`%k:@  
  57 1604 在建工程 construction in process w7L{_aom  
  58 1605 工程物资 engineer material D\v+wp.  
  59 1606 固定资产清理 disposal of fixed assets hgG9m[?K  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing : $1?i)  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing iT+8|Yia  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture s S+MqBh&I  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture [jQp~&nY  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture b=C*W,Q_#  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation zpn9,,~u  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 7sCG^&Y  
  67 1701 无形资产 intangible assets h,:m~0gmj  
  68 1702 累计摊销 accumulated amortization iQ67l\{R  
  69 1703 无形资产减值准备 intangible assets reduction reserve kt#fMd$  
  70 1711 商誉 business reputation l:~/<`o  
  71 1801 长期待摊费用 long-term deferred expenses ;fTKfa  
  72 1811 递延所得税资产 deferred income tax assets tAd%#:K  
  73 1901 待处理财产损溢 waiting assets profit and loss XSB"{H>&  
  二、负债类 debt group n` _{9R  
  74 2001 短期借款 short-term loan 6GlJ>r+n  
  81 2101 交易性金融负债 transaction financial liabilities au(D66VO  
  83 2201 应付票据 notes payable C^Yb\N}S  
  84 2202 应付账款 account payable CZwXTHe  
  85 2205 预收账款 item received in advance N{!i=A  
  86 2211 应付职工薪酬 employee pay payable P= BZ+6DS  
  87 2221 应交税费 tax payable =ZznFVJ`={  
  88 2231 应付股利 dividend payable =j_4S<  
  89 2232 应付利息 interest payable 9.M4o[  
  90 2241 其他应付款 other account payable HVCe;eI  
  97 2401 预提费用 withholding expenses }0*@fO  
  98 2411 预计负债 estimated liabilities 9<?M8_  
  99 2501 递延收益 deferred income EWhK0Vej=  
  100 2601 长期借款 money borrowed for long term HyQJXw?A:  
  101 2602 长期债券 long-term bond 3*XNV  
  106 2801 长期应付款 long-term account payable q9K)Xk$LF  
  107 2802 未确认融资费用 unacknowledged financial charges Wis~$"  
  108 2811 专项应付款 special accounts payable M<Ncb   
  109 2901 递延所得税负债 deferred income tax liabilities B"w?;EeV.  
  三、共同类 i^&~?2  
  112 3101 衍生工具 derivative tool ~vhE|f  
  113 3201 套期工具 arbitrage tool  %\#8{g  
  114 3202 被套期项目 arbitrage project u~:y\/Y6  
  四、所有者权益类 FX&~\kmV'j  
  115 4001 实收资本 paid-up capital |^I0dR/w:  
  116 4002 资本公积 contributed surplus (8DC}kckE  
  117 4101 盈余公积 earned surplus ?=7 cF  
  119 4103 本年利润 profit for the current year RL  XL&  
  120 4104 利润分配 allocation of profits \:'/'^=#|  
  121 4201 库存股 treasury stock 7nTeP(M%  
  五、成本类 ?3,:-"(@p  
  122 5001 生产成本 production cost ZQsJL\x[UK  
  123 5101 制造费用 cost of production -0 a/$h  
  124 5201 劳务成本 service cost {lDd.Fn  
  125 5301 研发支出 research and development expenditures M)+H{5bt  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor `AtBtjs RV  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor X7 MM2V  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor VcY rK4  
  六、损益类 gCS<iBT(7  
  129 6001 主营业务收入 main business income 'F3f+YD  
  130 6011 利息收入 金融共用​ interest income financial sharing TER=*"!  
  135 6051 其他业务收入 other business income _/$Bpr{R  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance x /S}Q8!"}  
  137 6101 公允价值变动损益 sound value flexible loss and profit \ a<h/4#|  
  138 6111 投资收益 income on investment `2WFk8) F  
  142 6301 营业外收入 nonrevenue receipt t#})Awy^R  
  143 6401 主营业务成本 main business cost ]@c+]{  
  144 6402 其他业务支出 other business expense ZY55|eE  
  145 6405 营业税金及附加 business tariff and annex Gr'  CtO  
  146 6411 利息支出 金融共用 interest expense financial sharing bHYy}weZ  
  155 6601 销售费用 marketing cost [T d4K.c  
  156 6602 管理费用 managing cost (0r3/t?DQ  
  157 6603 财务费用 financial cost S~bOUdV Z  
  158 6604 勘探费用 exploration expense KeB"D!={;  
  159 6701 资产减值损失 loss from asset devaluation l`{\"#4  
  160 6711 营业外支出 nonoperating expense }5[qo`M  
  161 6801 所得税 income tax BwGfTua  
  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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