论坛风格切换切换到宽版
  • 2036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
"T_9_6tH  
  一、资产类 u4IK7[=  
  1 1001 库存现金 cash on hand p @kRo#~l  
  2 1002 银行存款 bank deposit ~Ni  
  5 1015 其他货币资金 other monetary capital z &X l  
  9 1101 交易性金融资产 transaction monetary assets .SjJG67OyA  
  11 1121 应收票据 notes receivable -Uy)=]Zae  
  12 1122 应收账款 Account receivable \wD/TLS}  
  13 1123 预付账款 account prepaid 0uIY6e0E  
  14 1131 应收股利 dividend receivable &:5*^1oP  
  15 1132 应收利息 accrued interest receivable McN[  
  21 1231 其他应收款 accounts receivable-others 1$eoW/8.  
  22 1241 坏账准备 had debts reserve I]` RvT  
  28 1401 材料采购 procurement of materials QK?V^E  
  29 1402 在途物资 materials in transit XrM+DQ;  
  30 1403 原材料 raw materials [:.wCG5  
  32 1406 库存商品 commodity stocks  t1 YB  
  33 1407 发出商品 goods in transit ` @  YV  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles {daX?N|V  
  42 1461 存货跌价准备 reserve against stock price declining {h|<qfH  
  43 1501 待摊费用 fees to be apportioned 7tXy3-~biz  
  45 1521 持有至到期投资 hold investment due l>K+4  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 7bk77`qWr  
  47 1523 可供出售金融资产 financial assets available for sale 2=- .@,6  
  48 1524 长期股权投资 long-term stock ownership investment 3nG.ah  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve \894 Jqh  
  50 1526 投资性房地产 investment real eastate Sc]K-]1(H  
  51 1531 长期应收款 long-term account receivable 3s/1\m%  
  52 1541 未实现融资收益 unrealized financing income CyR`&u  
  54 1601 固定资产 permanent assets Nna.NU1  
  55 1602 累计折旧 accumulated depreciation 0t? o6 e  
  56 1603 固定资产减值准备permanent assets reduction reserve *0xL(  
  57 1604 在建工程 construction in process !h4T3sO  
  58 1605 工程物资 engineer material j{OA%G(I  
  59 1606 固定资产清理 disposal of fixed assets b'\Q/;oz>  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ?VNtT/  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing sJ|pR=g)!  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture q4[8\Ua  
  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 LAlwQ^v|  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture `=H*4I-"  
  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  I8?  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 3~T ~Bs  
  67 1701 无形资产 intangible assets m;~}}~&vQ  
  68 1702 累计摊销 accumulated amortization v1 8<~  
  69 1703 无形资产减值准备 intangible assets reduction reserve x6`mv8~9Db  
  70 1711 商誉 business reputation 86OrJdD8  
  71 1801 长期待摊费用 long-term deferred expenses ?OFa Q  
  72 1811 递延所得税资产 deferred income tax assets KE3`5Y!  
  73 1901 待处理财产损溢 waiting assets profit and loss gSwV:hm  
  二、负债类 debt group )]j3-#  
  74 2001 短期借款 short-term loan n7fhc*}:`  
  81 2101 交易性金融负债 transaction financial liabilities FL' }~il  
  83 2201 应付票据 notes payable _# sy  
  84 2202 应付账款 account payable \1!Q.V  
  85 2205 预收账款 item received in advance &N^~=y^`C'  
  86 2211 应付职工薪酬 employee pay payable 2.aCo, Kb;  
  87 2221 应交税费 tax payable u9"yU:1keb  
  88 2231 应付股利 dividend payable ?YW~7zG  
  89 2232 应付利息 interest payable YbU8 xq  
  90 2241 其他应付款 other account payable (U.Go/A#wE  
  97 2401 预提费用 withholding expenses ?Z 2,?G  
  98 2411 预计负债 estimated liabilities QT,T5Q%JP:  
  99 2501 递延收益 deferred income 4CF;>b f~  
  100 2601 长期借款 money borrowed for long term + f67y  
  101 2602 长期债券 long-term bond @}H u)HO  
  106 2801 长期应付款 long-term account payable #gQn3.PX+y  
  107 2802 未确认融资费用 unacknowledged financial charges :')[pO_FW*  
  108 2811 专项应付款 special accounts payable h.X4x2(.  
  109 2901 递延所得税负债 deferred income tax liabilities :EV.nD7  
  三、共同类 9,'m,2%W  
  112 3101 衍生工具 derivative tool X% 'z  
  113 3201 套期工具 arbitrage tool G$>?UQ[  
  114 3202 被套期项目 arbitrage project .2f vRN92  
  四、所有者权益类 !G3AD3   
  115 4001 实收资本 paid-up capital O6hzOyNX@  
  116 4002 资本公积 contributed surplus ?$6H',u  
  117 4101 盈余公积 earned surplus LDjtkD.r  
  119 4103 本年利润 profit for the current year Mh7m2\fLbd  
  120 4104 利润分配 allocation of profits m8fj\, X  
  121 4201 库存股 treasury stock &'z _:Wm  
  五、成本类 zTg\\z;  
  122 5001 生产成本 production cost .gJ2P?  
  123 5101 制造费用 cost of production v1:.t  
  124 5201 劳务成本 service cost V.*TOU{{xh  
  125 5301 研发支出 research and development expenditures }YDi/b7  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor !rUP&DA  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor jA{5)-g  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor U+!RIF[Je  
  六、损益类 "|8oFf)l@B  
  129 6001 主营业务收入 main business income |R9Lben',  
  130 6011 利息收入 金融共用​ interest income financial sharing kG>jb!e@(  
  135 6051 其他业务收入 other business income %y6Q3@  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance XGSFG ~d  
  137 6101 公允价值变动损益 sound value flexible loss and profit d)AYY}pw  
  138 6111 投资收益 income on investment KYpS4&Xh  
  142 6301 营业外收入 nonrevenue receipt gs'M^|e)  
  143 6401 主营业务成本 main business cost vXDs/,`r  
  144 6402 其他业务支出 other business expense <VxA&bb7c  
  145 6405 营业税金及附加 business tariff and annex D^6*Cwb  
  146 6411 利息支出 金融共用 interest expense financial sharing w<9rTHG8,  
  155 6601 销售费用 marketing cost lMY\8eobcB  
  156 6602 管理费用 managing cost ! UT'4Fs  
  157 6603 财务费用 financial cost 8o5[tl ?w  
  158 6604 勘探费用 exploration expense '3l TI  
  159 6701 资产减值损失 loss from asset devaluation [9"> }l  
  160 6711 营业外支出 nonoperating expense ]@$^Ju,  
  161 6801 所得税 income tax arL>{mj  
  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