论坛风格切换切换到宽版
  • 1957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
b, **$  
  一、资产类 ^@LhUs>3  
  1 1001 库存现金 cash on hand h-+a;![  
  2 1002 银行存款 bank deposit HD8"=7zJk  
  5 1015 其他货币资金 other monetary capital IfmIX+t?  
  9 1101 交易性金融资产 transaction monetary assets q'AnI$!  
  11 1121 应收票据 notes receivable Z=Y_;dS9  
  12 1122 应收账款 Account receivable &B7+>Ix,  
  13 1123 预付账款 account prepaid -anFt+f-  
  14 1131 应收股利 dividend receivable ^% 8Hvy  
  15 1132 应收利息 accrued interest receivable I1 R\Ts@  
  21 1231 其他应收款 accounts receivable-others yH"$t/cU"R  
  22 1241 坏账准备 had debts reserve ];{l$-$$  
  28 1401 材料采购 procurement of materials Or#+E2%1E  
  29 1402 在途物资 materials in transit < J<;?%]  
  30 1403 原材料 raw materials uZ`d&CEh  
  32 1406 库存商品 commodity stocks a. `JS  
  33 1407 发出商品 goods in transit VRQbf  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 3| '#n[3  
  42 1461 存货跌价准备 reserve against stock price declining NZ+?Ydr8k  
  43 1501 待摊费用 fees to be apportioned -}qGb}F8!  
  45 1521 持有至到期投资 hold investment due am'p^Z @  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 6[3Ioh  
  47 1523 可供出售金融资产 financial assets available for sale Rr;LV<q+  
  48 1524 长期股权投资 long-term stock ownership investment !%RJC,X  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve u388Wj   
  50 1526 投资性房地产 investment real eastate k q}eUY]  
  51 1531 长期应收款 long-term account receivable uM#U!  
  52 1541 未实现融资收益 unrealized financing income XAULD]Q  
  54 1601 固定资产 permanent assets rb}wv16?  
  55 1602 累计折旧 accumulated depreciation N4` 9TN7  
  56 1603 固定资产减值准备permanent assets reduction reserve _Dcc<-.  
  57 1604 在建工程 construction in process tp0!,ne*  
  58 1605 工程物资 engineer material < ;,S"e  
  59 1606 固定资产清理 disposal of fixed assets =y-!k)t  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing K,C $J I  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing qp~4KukL  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ekl? K~  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture :a f; yu  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ; LF)u2x=  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation s?G'l=CcKu  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation .t^UK#@#4  
  67 1701 无形资产 intangible assets mb~=Xy k&  
  68 1702 累计摊销 accumulated amortization MNf@HG  
  69 1703 无形资产减值准备 intangible assets reduction reserve 8NAWA3^B  
  70 1711 商誉 business reputation RqN_vk\  
  71 1801 长期待摊费用 long-term deferred expenses JX\T {\m#  
  72 1811 递延所得税资产 deferred income tax assets c2\rjK   
  73 1901 待处理财产损溢 waiting assets profit and loss %M;_(jda  
  二、负债类 debt group v1"g!%U6  
  74 2001 短期借款 short-term loan )(?UA$"  
  81 2101 交易性金融负债 transaction financial liabilities /,uSCITD  
  83 2201 应付票据 notes payable #EQx  
  84 2202 应付账款 account payable rz[uuY7  
  85 2205 预收账款 item received in advance f?>-yMR|  
  86 2211 应付职工薪酬 employee pay payable [nN\{"~O  
  87 2221 应交税费 tax payable j_6`s!Yw  
  88 2231 应付股利 dividend payable ]lB3qEn<  
  89 2232 应付利息 interest payable I"F .%re  
  90 2241 其他应付款 other account payable yjOu]K:X  
  97 2401 预提费用 withholding expenses S4{Mu(^xT  
  98 2411 预计负债 estimated liabilities uku}Mr"p  
  99 2501 递延收益 deferred income &8X .!r`f  
  100 2601 长期借款 money borrowed for long term q(jkit~`A  
  101 2602 长期债券 long-term bond 9#EHXgz  
  106 2801 长期应付款 long-term account payable l#5~ t|\  
  107 2802 未确认融资费用 unacknowledged financial charges R!_8jD:$  
  108 2811 专项应付款 special accounts payable \%-E"[!  
  109 2901 递延所得税负债 deferred income tax liabilities i>]<*w  
  三、共同类 a$xeiy9  
  112 3101 衍生工具 derivative tool ,>QMyI hv  
  113 3201 套期工具 arbitrage tool x# :BE  
  114 3202 被套期项目 arbitrage project z*dQIC  
  四、所有者权益类 {#w A !>.  
  115 4001 实收资本 paid-up capital O7'<I|aD  
  116 4002 资本公积 contributed surplus B \_d5WJ<  
  117 4101 盈余公积 earned surplus ax72ehL}  
  119 4103 本年利润 profit for the current year 0U~;%N+lv  
  120 4104 利润分配 allocation of profits 'd2qa`H'}B  
  121 4201 库存股 treasury stock dK J@{d  
  五、成本类 x:A-p..e  
  122 5001 生产成本 production cost !e:iB7<  
  123 5101 制造费用 cost of production T<TcV9vM  
  124 5201 劳务成本 service cost v ]/OAH6D  
  125 5301 研发支出 research and development expenditures l}Q"Nb)  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor L= :d!UF  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ~$&:NB1~q  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor d4y9AE@k  
  六、损益类 DD/>{kff  
  129 6001 主营业务收入 main business income &*G5J7%w  
  130 6011 利息收入 金融共用​ interest income financial sharing xb+RRTgj  
  135 6051 其他业务收入 other business income F}6DB*  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance o [bE  
  137 6101 公允价值变动损益 sound value flexible loss and profit .)"_Q/q  
  138 6111 投资收益 income on investment 9lZAa8Rxi  
  142 6301 营业外收入 nonrevenue receipt n) _dH/"  
  143 6401 主营业务成本 main business cost S' (cqO}=F  
  144 6402 其他业务支出 other business expense M('s|>\l  
  145 6405 营业税金及附加 business tariff and annex yyY~ * Le  
  146 6411 利息支出 金融共用 interest expense financial sharing z.2r@Psk  
  155 6601 销售费用 marketing cost |+Hp+9J  
  156 6602 管理费用 managing cost :mXGIRi  
  157 6603 财务费用 financial cost b!'l\~`{i  
  158 6604 勘探费用 exploration expense Ow cVPu_  
  159 6701 资产减值损失 loss from asset devaluation y*VQ]aJ  
  160 6711 营业外支出 nonoperating expense ibd$%;bX3  
  161 6801 所得税 income tax aN^]bs?R  
  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