论坛风格切换切换到宽版
  • 1672阅读
  • 1回复

[知识整理]新会计准则会计科目表(中英文对照) [复制链接]

上一主题 下一主题
离线小飞兔
 

发帖
1200
学分
5702
经验
1394
精华
1
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-08-05
2Tp @;[!3  
  一、资产类 V15/~  
  1 1001 库存现金 cash on hand ^'%Q>FVb  
  2 1002 银行存款 bank deposit E "%d O  
  5 1015 其他货币资金 other monetary capital 8n/8uRIR  
  9 1101 交易性金融资产 transaction monetary assets < ]"Uy p  
  11 1121 应收票据 notes receivable o9rZ& Q<  
  12 1122 应收账款 Account receivable mzf~qV^T  
  13 1123 预付账款 account prepaid ARUzEo gcf  
  14 1131 应收股利 dividend receivable Mfn^v:Q#  
  15 1132 应收利息 accrued interest receivable z0H+Or  
  21 1231 其他应收款 accounts receivable-others %i6/= 'u  
  22 1241 坏账准备 had debts reserve B?%e-xV-  
  28 1401 材料采购 procurement of materials redMlHM  
  29 1402 在途物资 materials in transit WA6reZ  
  30 1403 原材料 raw materials BUCPO}I  
  32 1406 库存商品 commodity stocks  6t\0Ui  
  33 1407 发出商品 goods in transit E4$y|Ni"  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles }}qY,@eeX  
  42 1461 存货跌价准备 reserve against stock price declining (`&SV$m  
  43 1501 待摊费用 fees to be apportioned H Y~[/H+:  
  45 1521 持有至到期投资 hold investment due _z=yt t9D  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve +H:}1sT;n  
  47 1523 可供出售金融资产 financial assets available for sale QE|x[?7e,!  
  48 1524 长期股权投资 long-term stock ownership investment *(s0X[-  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve k4d;4D?  
  50 1526 投资性房地产 investment real eastate CwM 1 _3cE  
  51 1531 长期应收款 long-term account receivable i>7]9gBm1q  
  52 1541 未实现融资收益 unrealized financing income q eDXG  
  54 1601 固定资产 permanent assets tmd{G x}c  
  55 1602 累计折旧 accumulated depreciation o)f$ 7.  
  56 1603 固定资产减值准备permanent assets reduction reserve 5dX /<  
  57 1604 在建工程 construction in process 7{tU'`P>  
  58 1605 工程物资 engineer material !hFzIp  
  59 1606 固定资产清理 disposal of fixed assets ;m=k FZ?  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing XU<XK9EA  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing m*wDJEKo  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture KVevvy)W  
  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 d]USk&8  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture \JC_"gqt  
  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 0GW69 z  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation jR9;<qT/  
  67 1701 无形资产 intangible assets 7g5Pc_  
  68 1702 累计摊销 accumulated amortization O7%8F Y  
  69 1703 无形资产减值准备 intangible assets reduction reserve ]SAGh|+xl  
  70 1711 商誉 business reputation ev #/v:$?  
  71 1801 长期待摊费用 long-term deferred expenses #@' B\!<@=  
  72 1811 递延所得税资产 deferred income tax assets foUBMl  
  73 1901 待处理财产损溢 waiting assets profit and loss O1@3V/.Wu  
  二、负债类 debt group Q/@ pcU  
  74 2001 短期借款 short-term loan v .ow`MO=;  
  81 2101 交易性金融负债 transaction financial liabilities xS(VgP&YGO  
  83 2201 应付票据 notes payable 194n   
  84 2202 应付账款 account payable s{OV-H  
  85 2205 预收账款 item received in advance bXvriQ.UH  
  86 2211 应付职工薪酬 employee pay payable I s|_  
  87 2221 应交税费 tax payable 'C=(?H)M  
  88 2231 应付股利 dividend payable k]A =Q  
  89 2232 应付利息 interest payable 3&I3ViAH  
  90 2241 其他应付款 other account payable T_q M@/f  
  97 2401 预提费用 withholding expenses M6ZXq6J  
  98 2411 预计负债 estimated liabilities 6"[J[7up  
  99 2501 递延收益 deferred income *k Tj,&x[  
  100 2601 长期借款 money borrowed for long term Jz4;7/  
  101 2602 长期债券 long-term bond 1,:QrhC  
  106 2801 长期应付款 long-term account payable F >H\F@Wl  
  107 2802 未确认融资费用 unacknowledged financial charges Y3#8]Z_"}O  
  108 2811 专项应付款 special accounts payable P1z:L  
  109 2901 递延所得税负债 deferred income tax liabilities /oZvm   
  三、共同类 XI:+EeM?  
  112 3101 衍生工具 derivative tool WZn"I& Z  
  113 3201 套期工具 arbitrage tool Q8A+\LR~)  
  114 3202 被套期项目 arbitrage project gil:SUW1r  
  四、所有者权益类 xi=0 kO  
  115 4001 实收资本 paid-up capital mG1!~}[  
  116 4002 资本公积 contributed surplus CfO{KiM(2  
  117 4101 盈余公积 earned surplus {H>Tv,v|  
  119 4103 本年利润 profit for the current year KMG}VG   
  120 4104 利润分配 allocation of profits NiEz3ODSi  
  121 4201 库存股 treasury stock AHMvh 7O?  
  五、成本类 P^ht$)Y  
  122 5001 生产成本 production cost !acuOBv,  
  123 5101 制造费用 cost of production o6RT4`  
  124 5201 劳务成本 service cost \Unawv~  
  125 5301 研发支出 research and development expenditures XZQ-Ig18  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor x?]fHin_  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor qW*k|;S  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor t<"`gM^|  
  六、损益类 MR: H3  
  129 6001 主营业务收入 main business income txm6[Io  
  130 6011 利息收入 金融共用​ interest income financial sharing W4qnXD1n  
  135 6051 其他业务收入 other business income VU6+" 2+'2  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance N A_8<B^  
  137 6101 公允价值变动损益 sound value flexible loss and profit 6kMEm)YjT  
  138 6111 投资收益 income on investment lfG',hlI;  
  142 6301 营业外收入 nonrevenue receipt Unansk  
  143 6401 主营业务成本 main business cost ]T(qk  
  144 6402 其他业务支出 other business expense (#x&Y#5  
  145 6405 营业税金及附加 business tariff and annex aK(e%Ed t"  
  146 6411 利息支出 金融共用 interest expense financial sharing tk)}4b^\%j  
  155 6601 销售费用 marketing cost ?)[=>Kp  
  156 6602 管理费用 managing cost ]k BC,m(  
  157 6603 财务费用 financial cost t|9 vb  
  158 6604 勘探费用 exploration expense 1NG[   
  159 6701 资产减值损失 loss from asset devaluation *>!-t   
  160 6711 营业外支出 nonoperating expense ?v-!`J>EF#  
  161 6801 所得税 income tax dQFUQ  
  162 6901 以前年度损益调整 prior year profit and loss adjustment
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
离线yui0405

发帖
14
学分
3
经验
0
精华
0
金币
0
只看该作者 1楼 发表于: 2013-10-10
谢谢
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个