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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 ([tG y  
  1 1001 库存现金 cash on hand pk W5D  
  2 1002 银行存款 bank deposit ",QPb3  
  5 1015 其他货币资金 other monetary capital d "B5==0I  
  9 1101 交易性金融资产 transaction monetary assets s_v }=C^  
  11 1121 应收票据 notes receivable s|E%~j[9  
  12 1122 应收账款 Account receivable x* J|i4  
  13 1123 预付账款 account prepaid 9':/Sab:7v  
  14 1131 应收股利 dividend receivable d9| T=R  
  15 1132 应收利息 accrued interest receivable );!dg\U  
  21 1231 其他应收款 accounts receivable-others 4/f[`].#W  
  22 1241 坏账准备 had debts reserve -aT=f9u  
  28 1401 材料采购 procurement of materials W}?s^  
  29 1402 在途物资 materials in transit 6$DG.p  
  30 1403 原材料 raw materials &#Wkww&Y  
  32 1406 库存商品 commodity stocks (qbc;gBy  
  33 1407 发出商品 goods in transit `;e^2  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Q<C@KBiVE  
  42 1461 存货跌价准备 reserve against stock price declining C6CGj8G  
  43 1501 待摊费用 fees to be apportioned g/6nw a  
  45 1521 持有至到期投资 hold investment due VD9J}bgJ  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve @E YK(QS-  
  47 1523 可供出售金融资产 financial assets available for sale tbY  SK  
  48 1524 长期股权投资 long-term stock ownership investment p[b7E`7  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve *n,UOHlO  
  50 1526 投资性房地产 investment real eastate &62` Wr0C  
  51 1531 长期应收款 long-term account receivable 7fUi?41XA  
  52 1541 未实现融资收益 unrealized financing income K# /Ch5?  
  54 1601 固定资产 permanent assets {aT92-D3  
  55 1602 累计折旧 accumulated depreciation O8iu+}]/6  
  56 1603 固定资产减值准备permanent assets reduction reserve !}y8S'Yjw  
  57 1604 在建工程 construction in process %Dl_}  
  58 1605 工程物资 engineer material VSx%8IM+X  
  59 1606 固定资产清理 disposal of fixed assets ]2P/G5C3tU  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 6S)$3Is  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing z}D#WWSxf  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture wqf&i^_  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture c_t7RWV}  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture |^Ur  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation S7Qen6lm  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation +B](5z4  
  67 1701 无形资产 intangible assets UJ O]sD`i  
  68 1702 累计摊销 accumulated amortization ?F9hDLX  
  69 1703 无形资产减值准备 intangible assets reduction reserve  H RWZ0 '  
  70 1711 商誉 business reputation G;Us-IRZ  
  71 1801 长期待摊费用 long-term deferred expenses yB|]LYh  
  72 1811 递延所得税资产 deferred income tax assets `I@)<d  
  73 1901 待处理财产损溢 waiting assets profit and loss [GOX0}$?  
  二、负债类 debt group C CLfvex  
  74 2001 短期借款 short-term loan PMD,8]|  
  81 2101 交易性金融负债 transaction financial liabilities ~ >4@;  
  83 2201 应付票据 notes payable p?_'|#tz  
  84 2202 应付账款 account payable  on6<l  
  85 2205 预收账款 item received in advance \l>q Y(gu  
  86 2211 应付职工薪酬 employee pay payable OCvml 2 vP  
  87 2221 应交税费 tax payable J6= w:c  
  88 2231 应付股利 dividend payable </8be=e7p  
  89 2232 应付利息 interest payable :~-)Sm+^  
  90 2241 其他应付款 other account payable R%qX_m\0  
  97 2401 预提费用 withholding expenses .QNjeMu.  
  98 2411 预计负债 estimated liabilities 3KDu!w@  
  99 2501 递延收益 deferred income 3zk:59  
  100 2601 长期借款 money borrowed for long term P*}9,VoY  
  101 2602 长期债券 long-term bond U.d'a~pH  
  106 2801 长期应付款 long-term account payable 4V!1/w  
  107 2802 未确认融资费用 unacknowledged financial charges $,p.=j;P  
  108 2811 专项应付款 special accounts payable aB/{ %%o  
  109 2901 递延所得税负债 deferred income tax liabilities Jii?r*"d  
  三、共同类 zojuH8  
  112 3101 衍生工具 derivative tool fma tc#G  
  113 3201 套期工具 arbitrage tool k];L!Fj1  
  114 3202 被套期项目 arbitrage project cw*(L5b u  
  四、所有者权益类 cC7"J\+r*  
  115 4001 实收资本 paid-up capital p)K9 ZI  
  116 4002 资本公积 contributed surplus {yGZc3e1j  
  117 4101 盈余公积 earned surplus !pG+Ak?  
  119 4103 本年利润 profit for the current year [_B+DD=}  
  120 4104 利润分配 allocation of profits i!s~kk  
  121 4201 库存股 treasury stock Q>cL?ie  
  五、成本类 %ZJ),9+  
  122 5001 生产成本 production cost WHZe)|n  
  123 5101 制造费用 cost of production p,3go[9X:R  
  124 5201 劳务成本 service cost rTN"SQt  
  125 5301 研发支出 research and development expenditures B]&Lh~Im  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 0+$hkd n  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor =U)n`#6_j2  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor h v;n[  
  六、损益类 6R3"L]J  
  129 6001 主营业务收入 main business income uzat."`d'  
  130 6011 利息收入 金融共用​ interest income financial sharing  |JirBz  
  135 6051 其他业务收入 other business income AAeQ-nbP  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance +!mNm?H[!  
  137 6101 公允价值变动损益 sound value flexible loss and profit GapX$Jb,p  
  138 6111 投资收益 income on investment >cvE_g"?C  
  142 6301 营业外收入 nonrevenue receipt ux" D ]P  
  143 6401 主营业务成本 main business cost )Tyky%P+iI  
  144 6402 其他业务支出 other business expense ;m2"cL>{l  
  145 6405 营业税金及附加 business tariff and annex (cPeee%Q  
  146 6411 利息支出 金融共用 interest expense financial sharing c,b`N0dOKL  
  155 6601 销售费用 marketing cost 3fbD"gL  
  156 6602 管理费用 managing cost ;EE{ ~  
  157 6603 财务费用 financial cost ?NL&x  
  158 6604 勘探费用 exploration expense H]T2$'U6  
  159 6701 资产减值损失 loss from asset devaluation  "@UU[o  
  160 6711 营业外支出 nonoperating expense ,qBnqi[  
  161 6801 所得税 income tax {9m!UlTtw  
  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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