论坛风格切换切换到宽版
  • 2719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
Dz`k[mI  
  一、资产类 a@#Q:O)4  
  1 1001 库存现金 cash on hand R-pH Quu3  
  2 1002 银行存款 bank deposit '@TI48 J+  
  5 1015 其他货币资金 other monetary capital [?chK^8  
  9 1101 交易性金融资产 transaction monetary assets P8wy*JvT  
  11 1121 应收票据 notes receivable r<*O  
  12 1122 应收账款 Account receivable s=d+GMa  
  13 1123 预付账款 account prepaid MZ|\S/  
  14 1131 应收股利 dividend receivable 3ai (x1%  
  15 1132 应收利息 accrued interest receivable ja[OcR-tX  
  21 1231 其他应收款 accounts receivable-others LJGJ|P  
  22 1241 坏账准备 had debts reserve p9-0?(]  
  28 1401 材料采购 procurement of materials b~_B [cf  
  29 1402 在途物资 materials in transit S _!hsY  
  30 1403 原材料 raw materials u#`+[AC`  
  32 1406 库存商品 commodity stocks TbLe6x  
  33 1407 发出商品 goods in transit qy_%~c87  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles [yw%ih)  
  42 1461 存货跌价准备 reserve against stock price declining Ly9Q}dL  
  43 1501 待摊费用 fees to be apportioned P:sAqvH6  
  45 1521 持有至到期投资 hold investment due \M5P+Wk '  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve &<au/^F  
  47 1523 可供出售金融资产 financial assets available for sale DVI7]+=nV  
  48 1524 长期股权投资 long-term stock ownership investment n]+.  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve lv4(4 $T  
  50 1526 投资性房地产 investment real eastate v f`9*xF  
  51 1531 长期应收款 long-term account receivable naz:A  
  52 1541 未实现融资收益 unrealized financing income qZaO&"q  
  54 1601 固定资产 permanent assets SIq1X'7  
  55 1602 累计折旧 accumulated depreciation a3q\<"|  
  56 1603 固定资产减值准备permanent assets reduction reserve U98_M)-%&  
  57 1604 在建工程 construction in process TPHYz>D]  
  58 1605 工程物资 engineer material nv"G;W  
  59 1606 固定资产清理 disposal of fixed assets + ?;j&p  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing k6 @b|  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing S'o ]=&  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture -kl;!:'.3  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture t5paY w-b  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture M>T[!*nTj  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation HsnG4OE  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation OX+hZ<y  
  67 1701 无形资产 intangible assets B{p4G`$i1  
  68 1702 累计摊销 accumulated amortization ic-IN~J-  
  69 1703 无形资产减值准备 intangible assets reduction reserve gN?0m4[$i  
  70 1711 商誉 business reputation o/ cr{>"N  
  71 1801 长期待摊费用 long-term deferred expenses zmI5"K"'F  
  72 1811 递延所得税资产 deferred income tax assets %M9;I  
  73 1901 待处理财产损溢 waiting assets profit and loss exQ#<x*  
  二、负债类 debt group 0Uw ^FcW  
  74 2001 短期借款 short-term loan HT"gT2U+  
  81 2101 交易性金融负债 transaction financial liabilities y"vX~LR  
  83 2201 应付票据 notes payable Z:@6Lv?CN  
  84 2202 应付账款 account payable MiJ6n[iv  
  85 2205 预收账款 item received in advance s~J=<)T*6  
  86 2211 应付职工薪酬 employee pay payable gg[ 9u-  
  87 2221 应交税费 tax payable *69c-` o  
  88 2231 应付股利 dividend payable $n-Af0tK  
  89 2232 应付利息 interest payable 'T7x@a`b)  
  90 2241 其他应付款 other account payable >,"sHm}l%  
  97 2401 预提费用 withholding expenses P16YS8$  
  98 2411 预计负债 estimated liabilities L/?]^!.  
  99 2501 递延收益 deferred income ! _{d)J  
  100 2601 长期借款 money borrowed for long term < Dd%  
  101 2602 长期债券 long-term bond B3mS]  
  106 2801 长期应付款 long-term account payable )TU<:V  
  107 2802 未确认融资费用 unacknowledged financial charges , T\-;7  
  108 2811 专项应付款 special accounts payable %/T7Z; d  
  109 2901 递延所得税负债 deferred income tax liabilities /^:2<y8Ha  
  三、共同类 t`5j4 bdG  
  112 3101 衍生工具 derivative tool (a.1M8v+Sg  
  113 3201 套期工具 arbitrage tool Hx %$ X  
  114 3202 被套期项目 arbitrage project ES}. xZ#~  
  四、所有者权益类 A W HU'  
  115 4001 实收资本 paid-up capital d(7NO;S8  
  116 4002 资本公积 contributed surplus -7%X]  
  117 4101 盈余公积 earned surplus >w.'KR0L  
  119 4103 本年利润 profit for the current year #?Mj$ZB  
  120 4104 利润分配 allocation of profits LjaGyj>)  
  121 4201 库存股 treasury stock PKf:O  
  五、成本类 40#9]=;}  
  122 5001 生产成本 production cost 5HKW"=5Cf  
  123 5101 制造费用 cost of production MBw-*K'?zB  
  124 5201 劳务成本 service cost {38\vX,I(w  
  125 5301 研发支出 research and development expenditures p|qyTeg  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor *1^$.Q&  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor nY_?Jq  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ^Ga&}-  
  六、损益类 ?6P.b6m}0  
  129 6001 主营业务收入 main business income >x g5z  
  130 6011 利息收入 金融共用​ interest income financial sharing +e P.s_t  
  135 6051 其他业务收入 other business income s0C:m  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance p[v#EyoC  
  137 6101 公允价值变动损益 sound value flexible loss and profit v`DI<Lt  
  138 6111 投资收益 income on investment gR Nv-^  
  142 6301 营业外收入 nonrevenue receipt ~R]35Cp-#  
  143 6401 主营业务成本 main business cost P)6 lu8zQ  
  144 6402 其他业务支出 other business expense j6g@tx^)'  
  145 6405 营业税金及附加 business tariff and annex riCV&0"n  
  146 6411 利息支出 金融共用 interest expense financial sharing [}2Z/   
  155 6601 销售费用 marketing cost 4=[7Em?oLb  
  156 6602 管理费用 managing cost t'1Y@e  
  157 6603 财务费用 financial cost #0"~G][#  
  158 6604 勘探费用 exploration expense Yr+23Ro  
  159 6701 资产减值损失 loss from asset devaluation  HpW 42  
  160 6711 营业外支出 nonoperating expense k<j"~S1  
  161 6801 所得税 income tax u[oUCTY  
  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