论坛风格切换切换到宽版
  • 2835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
u[)X="-e#  
  一、资产类 ehW[LRtq  
  1 1001 库存现金 cash on hand >SXSrXyYX  
  2 1002 银行存款 bank deposit O&?i#@ 5#  
  5 1015 其他货币资金 other monetary capital UPH#~D!  
  9 1101 交易性金融资产 transaction monetary assets }<WJR Y6j  
  11 1121 应收票据 notes receivable ]1++$Ej  
  12 1122 应收账款 Account receivable b d 1^  
  13 1123 预付账款 account prepaid `%Fp'`ZM$8  
  14 1131 应收股利 dividend receivable q=3>ij {v  
  15 1132 应收利息 accrued interest receivable h8(#\E  
  21 1231 其他应收款 accounts receivable-others ;VLDXvGd  
  22 1241 坏账准备 had debts reserve G` l\R:Q  
  28 1401 材料采购 procurement of materials 1"y !wsM%  
  29 1402 在途物资 materials in transit +Q+O$-a <  
  30 1403 原材料 raw materials g !^N#o  
  32 1406 库存商品 commodity stocks 0~U0s3  
  33 1407 发出商品 goods in transit ?J2{6,}O*.  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles wm@j(h4  
  42 1461 存货跌价准备 reserve against stock price declining S #GxKMO%  
  43 1501 待摊费用 fees to be apportioned [#GBn0BG)  
  45 1521 持有至到期投资 hold investment due pwN2Nzski  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve $^Xxn.B9  
  47 1523 可供出售金融资产 financial assets available for sale ~DD _n  
  48 1524 长期股权投资 long-term stock ownership investment  ]\yB,  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve HwFg;r  
  50 1526 投资性房地产 investment real eastate N[ = I  
  51 1531 长期应收款 long-term account receivable ;"&?Okz  
  52 1541 未实现融资收益 unrealized financing income QD.5o S  
  54 1601 固定资产 permanent assets ]-t )wGr  
  55 1602 累计折旧 accumulated depreciation uUfw"*D  
  56 1603 固定资产减值准备permanent assets reduction reserve s{dm,|?Jl,  
  57 1604 在建工程 construction in process 2xN7lfu1RB  
  58 1605 工程物资 engineer material q.J6'v lj/  
  59 1606 固定资产清理 disposal of fixed assets 7=fM}sk  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing L<V20d9  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing OmuE l>  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture  Z`*V9  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture OD'~t,St  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture n@`3O'S  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation <l1/lm<#  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ])?dqgwa  
  67 1701 无形资产 intangible assets Kvg=7o  
  68 1702 累计摊销 accumulated amortization KJFQ)#SW!  
  69 1703 无形资产减值准备 intangible assets reduction reserve !po,Z&  
  70 1711 商誉 business reputation ;,-)Z|W  
  71 1801 长期待摊费用 long-term deferred expenses ]MYbx)v)  
  72 1811 递延所得税资产 deferred income tax assets D&m1yl@\J  
  73 1901 待处理财产损溢 waiting assets profit and loss n`= S&oKH  
  二、负债类 debt group &3/`cl[+  
  74 2001 短期借款 short-term loan oRd{?I&NY  
  81 2101 交易性金融负债 transaction financial liabilities NATi)A"TZ  
  83 2201 应付票据 notes payable rX$-K\4W  
  84 2202 应付账款 account payable ScJ:F-@>  
  85 2205 预收账款 item received in advance Y<;C>Rs  
  86 2211 应付职工薪酬 employee pay payable F-@y H  
  87 2221 应交税费 tax payable f #h0O3  
  88 2231 应付股利 dividend payable pW ~;B*hF  
  89 2232 应付利息 interest payable Jha*BaD~N  
  90 2241 其他应付款 other account payable O#igH  
  97 2401 预提费用 withholding expenses }|h-=T '  
  98 2411 预计负债 estimated liabilities xF UD9TM  
  99 2501 递延收益 deferred income UP-2{zb |?  
  100 2601 长期借款 money borrowed for long term PE7V1U#$o,  
  101 2602 长期债券 long-term bond =x w:@(]{  
  106 2801 长期应付款 long-term account payable g{ DOQA  
  107 2802 未确认融资费用 unacknowledged financial charges [vtDtwL  
  108 2811 专项应付款 special accounts payable M(8xwo-W  
  109 2901 递延所得税负债 deferred income tax liabilities IO #)r[JZ  
  三、共同类 "Io-%S u+  
  112 3101 衍生工具 derivative tool rKPsv*w  
  113 3201 套期工具 arbitrage tool 'q9Ejig  
  114 3202 被套期项目 arbitrage project r;f \^hVy  
  四、所有者权益类 R&s/s`pLW  
  115 4001 实收资本 paid-up capital z*nztvY@e  
  116 4002 资本公积 contributed surplus H?opG<R=ek  
  117 4101 盈余公积 earned surplus ' Sd&I:?  
  119 4103 本年利润 profit for the current year F4(;O7j9  
  120 4104 利润分配 allocation of profits F-Z>WC{+  
  121 4201 库存股 treasury stock P9\y~W  
  五、成本类 y~_x  
  122 5001 生产成本 production cost ?_pd#W=!  
  123 5101 制造费用 cost of production Yp m*or  
  124 5201 劳务成本 service cost LzXIqj'H7T  
  125 5301 研发支出 research and development expenditures .f!'> _  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor q&ed4{H<  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Y\!:/h]E&  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 0jp y  c  
  六、损益类 ^R\5'9K!  
  129 6001 主营业务收入 main business income \mN?5QCcE  
  130 6011 利息收入 金融共用​ interest income financial sharing oQyMs>g  
  135 6051 其他业务收入 other business income K~L"A]+  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance oi3Ix7  
  137 6101 公允价值变动损益 sound value flexible loss and profit dkEnc  
  138 6111 投资收益 income on investment yyR@kOGga  
  142 6301 营业外收入 nonrevenue receipt @Ng q+uXm  
  143 6401 主营业务成本 main business cost xT9+l1_  
  144 6402 其他业务支出 other business expense C~iFFh6:  
  145 6405 营业税金及附加 business tariff and annex bv[*jr;45  
  146 6411 利息支出 金融共用 interest expense financial sharing n;b 9f|&z  
  155 6601 销售费用 marketing cost !x:w2  
  156 6602 管理费用 managing cost # 9f 4{=\  
  157 6603 财务费用 financial cost 8HO)",+I  
  158 6604 勘探费用 exploration expense 9 DX u*}  
  159 6701 资产减值损失 loss from asset devaluation If9!S} wa  
  160 6711 营业外支出 nonoperating expense }=3W(1cu-  
  161 6801 所得税 income tax JvUHoc$sI  
  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