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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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离线小飞兔
 

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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 -7Bg5{FA  
  1 1001 库存现金 cash on hand ($nQmr;t  
  2 1002 银行存款 bank deposit joz0D!-"#  
  5 1015 其他货币资金 other monetary capital 3</W}]$)p  
  9 1101 交易性金融资产 transaction monetary assets s(Y2]X4 (  
  11 1121 应收票据 notes receivable KvjsibI/Y  
  12 1122 应收账款 Account receivable b>h L*9  
  13 1123 预付账款 account prepaid Q~R%|Q{&  
  14 1131 应收股利 dividend receivable aD^jlt  
  15 1132 应收利息 accrued interest receivable ;!S i_b2  
  21 1231 其他应收款 accounts receivable-others HPMj+ xH  
  22 1241 坏账准备 had debts reserve C'~E q3  
  28 1401 材料采购 procurement of materials ^HhV ?Iqg  
  29 1402 在途物资 materials in transit _-|/$ jZ  
  30 1403 原材料 raw materials sU(<L0  
  32 1406 库存商品 commodity stocks mE\)j*Nnv  
  33 1407 发出商品 goods in transit e0<Wed  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles q2 b>Z6!5  
  42 1461 存货跌价准备 reserve against stock price declining VTUSM{TC  
  43 1501 待摊费用 fees to be apportioned ' !2NSv  
  45 1521 持有至到期投资 hold investment due redMlHM  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve T mK[^  
  47 1523 可供出售金融资产 financial assets available for sale lY&Sx{-  
  48 1524 长期股权投资 long-term stock ownership investment P b-4$n2c  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve oeYUsnsbi  
  50 1526 投资性房地产 investment real eastate }}qY,@eeX  
  51 1531 长期应收款 long-term account receivable (`&SV$m  
  52 1541 未实现融资收益 unrealized financing income H Y~[/H+:  
  54 1601 固定资产 permanent assets _z=yt t9D  
  55 1602 累计折旧 accumulated depreciation +H:}1sT;n  
  56 1603 固定资产减值准备permanent assets reduction reserve QE|x[?7e,!  
  57 1604 在建工程 construction in process *(s0X[-  
  58 1605 工程物资 engineer material k4d;4D?  
  59 1606 固定资产清理 disposal of fixed assets CwM 1 _3cE  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing i>7]9gBm1q  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing q eDXG  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture tmd{G x}c  
  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 o)f$ 7.  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 5dX /<  
  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 7{tU'`P>  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation n-9a 0_{k  
  67 1701 无形资产 intangible assets ( Sjlm^bca  
  68 1702 累计摊销 accumulated amortization n8E3w:A-  
  69 1703 无形资产减值准备 intangible assets reduction reserve nx(jYXVT  
  70 1711 商誉 business reputation KVevvy)W  
  71 1801 长期待摊费用 long-term deferred expenses d]USk&8  
  72 1811 递延所得税资产 deferred income tax assets u9{SG^  
  73 1901 待处理财产损溢 waiting assets profit and loss U2 )?[C1q{  
  二、负债类 debt group P~#LbUP(  
  74 2001 短期借款 short-term loan 'l<Oj&E  
  81 2101 交易性金融负债 transaction financial liabilities [b+B"f6  
  83 2201 应付票据 notes payable ^-L nO%h?  
  84 2202 应付账款 account payable wV\7  
  85 2205 预收账款 item received in advance _?]W%R|  
  86 2211 应付职工薪酬 employee pay payable Ei<m/v  
  87 2221 应交税费 tax payable 8=@f l K  
  88 2231 应付股利 dividend payable x~i\*Ox^  
  89 2232 应付利息 interest payable (}5};v  
  90 2241 其他应付款 other account payable j u&v4]  
  97 2401 预提费用 withholding expenses e,xJ%f  
  98 2411 预计负债 estimated liabilities }vU^g PH  
  99 2501 递延收益 deferred income f %3MDI  
  100 2601 长期借款 money borrowed for long term  HzL~B#  
  101 2602 长期债券 long-term bond Ey.%: O-Dv  
  106 2801 长期应付款 long-term account payable Scug wSB  
  107 2802 未确认融资费用 unacknowledged financial charges 1LaJ hrp?  
  108 2811 专项应付款 special accounts payable F~0iJnF  
  109 2901 递延所得税负债 deferred income tax liabilities TS`m&N{i")  
  三、共同类 XqU0AbQ  
  112 3101 衍生工具 derivative tool Z`f?7/"B  
  113 3201 套期工具 arbitrage tool \T[OF8yhW  
  114 3202 被套期项目 arbitrage project ,k1ns?i9KH  
  四、所有者权益类 <`WD Ni$Y  
  115 4001 实收资本 paid-up capital Y3#8]Z_"}O  
  116 4002 资本公积 contributed surplus $VjMd f  
  117 4101 盈余公积 earned surplus ] *U+nG  
  119 4103 本年利润 profit for the current year \?wKs  
  120 4104 利润分配 allocation of profits \PD%=~  
  121 4201 库存股 treasury stock .:XXc  
  五、成本类 V*r/0|vd  
  122 5001 生产成本 production cost lD'^6  
  123 5101 制造费用 cost of production .AQTUd(_  
  124 5201 劳务成本 service cost mG1!~}[  
  125 5301 研发支出 research and development expenditures CfO{KiM(2  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor {H>Tv,v|  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor } @ [!%hE  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor v-8{mK`9\  
  六、损益类 S?zP; iFj  
  129 6001 主营业务收入 main business income I]HLWF  
  130 6011 利息收入 金融共用​ interest income financial sharing h+7U'+|%A  
  135 6051 其他业务收入 other business income x[fp7*TiG  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Xg l %2'  
  137 6101 公允价值变动损益 sound value flexible loss and profit m^zD']  
  138 6111 投资收益 income on investment ul b0B "  
  142 6301 营业外收入 nonrevenue receipt >Hmho'  
  143 6401 主营业务成本 main business cost j+>[~c;0)  
  144 6402 其他业务支出 other business expense  )y6  
  145 6405 营业税金及附加 business tariff and annex 'f0R/6h\3s  
  146 6411 利息支出 金融共用 interest expense financial sharing oGyoU#z#  
  155 6601 销售费用 marketing cost q,_E HPc  
  156 6602 管理费用 managing cost tKeozV[V  
  157 6603 财务费用 financial cost H@1q U|4  
  158 6604 勘探费用 exploration expense Unansk  
  159 6701 资产减值损失 loss from asset devaluation ]T(qk  
  160 6711 营业外支出 nonoperating expense (#x&Y#5  
  161 6801 所得税 income tax aK(e%Ed t"  
  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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