论坛风格切换切换到宽版
  • 1972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
:J]S+tQ)  
  一、资产类 D}'g4Ag  
  1 1001 库存现金 cash on hand ]\5@N7h  
  2 1002 银行存款 bank deposit fgg^B[(Y  
  5 1015 其他货币资金 other monetary capital 9 \i;zpN\  
  9 1101 交易性金融资产 transaction monetary assets 6cz%>@  
  11 1121 应收票据 notes receivable q9o =,[  
  12 1122 应收账款 Account receivable !O F#4N  
  13 1123 预付账款 account prepaid  hh<5?1  
  14 1131 应收股利 dividend receivable wGa0w*$  
  15 1132 应收利息 accrued interest receivable pq_ DYG]  
  21 1231 其他应收款 accounts receivable-others ! Sr^4R+Z  
  22 1241 坏账准备 had debts reserve z1}YoCj1  
  28 1401 材料采购 procurement of materials =o\ :@I[  
  29 1402 在途物资 materials in transit +#8?y 5~q  
  30 1403 原材料 raw materials {`QF(WL  
  32 1406 库存商品 commodity stocks xb\(>7M6Y  
  33 1407 发出商品 goods in transit Ntr5Q IPd  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles |t CD@M  
  42 1461 存货跌价准备 reserve against stock price declining uW%7X2K  
  43 1501 待摊费用 fees to be apportioned nL!h hseH  
  45 1521 持有至到期投资 hold investment due 6i[\?7O'0  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve #n%?}  
  47 1523 可供出售金融资产 financial assets available for sale mNN,}nHu  
  48 1524 长期股权投资 long-term stock ownership investment x n)FE4  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve uA=6 HpDB  
  50 1526 投资性房地产 investment real eastate HVz-i{M  
  51 1531 长期应收款 long-term account receivable `%;n HQ"  
  52 1541 未实现融资收益 unrealized financing income F7a &-  
  54 1601 固定资产 permanent assets `%AFKmc^;  
  55 1602 累计折旧 accumulated depreciation f^]( D'L?D  
  56 1603 固定资产减值准备permanent assets reduction reserve #b\&Md|;  
  57 1604 在建工程 construction in process ;y<)RM  
  58 1605 工程物资 engineer material Hb 'fEo r  
  59 1606 固定资产清理 disposal of fixed assets S`2MQL  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Gp9 >R~$  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing u dtsq"U_%  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture SFoF]U09  
  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 hK tOh  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 1  6;l,@  
  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 fOiLb.BW  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 8~RUYsg  
  67 1701 无形资产 intangible assets +A8S 6bA[=  
  68 1702 累计摊销 accumulated amortization ]*j>yj.Y'~  
  69 1703 无形资产减值准备 intangible assets reduction reserve GJWC}$#T Y  
  70 1711 商誉 business reputation A> +5~u  
  71 1801 长期待摊费用 long-term deferred expenses %\N.m/5  
  72 1811 递延所得税资产 deferred income tax assets Hf+A52lrf  
  73 1901 待处理财产损溢 waiting assets profit and loss ehCc N4V(  
  二、负债类 debt group rMxst  
  74 2001 短期借款 short-term loan v}A] R9TY  
  81 2101 交易性金融负债 transaction financial liabilities OP |{R7uC  
  83 2201 应付票据 notes payable 2#_9x7 g+  
  84 2202 应付账款 account payable X0b :Oiw  
  85 2205 预收账款 item received in advance _tL+39 u  
  86 2211 应付职工薪酬 employee pay payable ]n?a h  
  87 2221 应交税费 tax payable |[D~7|?  
  88 2231 应付股利 dividend payable 9F0B-aZ  
  89 2232 应付利息 interest payable <kn#`w1U'  
  90 2241 其他应付款 other account payable ?# >|P-4  
  97 2401 预提费用 withholding expenses j^KM   
  98 2411 预计负债 estimated liabilities .Y'kDuUu  
  99 2501 递延收益 deferred income ;nLQ?eS\  
  100 2601 长期借款 money borrowed for long term C fQj7{  
  101 2602 长期债券 long-term bond %s$_KG!&  
  106 2801 长期应付款 long-term account payable Oz^+;P1  
  107 2802 未确认融资费用 unacknowledged financial charges Fdd$Bl.&XS  
  108 2811 专项应付款 special accounts payable GW'=/ z7  
  109 2901 递延所得税负债 deferred income tax liabilities FU!U{qDI  
  三、共同类 dDW],d}B;  
  112 3101 衍生工具 derivative tool hw_7N)}  
  113 3201 套期工具 arbitrage tool R8EDJ2u#  
  114 3202 被套期项目 arbitrage project @^Mn PM  
  四、所有者权益类 !IoD";Oi  
  115 4001 实收资本 paid-up capital 2t1WbP1  
  116 4002 资本公积 contributed surplus =N<Hc:<t4  
  117 4101 盈余公积 earned surplus 5yp~PhHf  
  119 4103 本年利润 profit for the current year ,!kyrk6  
  120 4104 利润分配 allocation of profits gb@Rx  
  121 4201 库存股 treasury stock gtJ^8khME  
  五、成本类 $f>WR_F  
  122 5001 生产成本 production cost 9rB^)eV  
  123 5101 制造费用 cost of production Z T8. r0  
  124 5201 劳务成本 service cost  _+|*  
  125 5301 研发支出 research and development expenditures =%U t&6}sQ  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor M(Jf&h4b  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor tRbZ^5x\@  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor dcU|y%k%  
  六、损益类 |Y(].G,  
  129 6001 主营业务收入 main business income )%X\5]w`  
  130 6011 利息收入 金融共用​ interest income financial sharing ++,mM7a  
  135 6051 其他业务收入 other business income /qI80KVnN  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ?jw)%{iKYV  
  137 6101 公允价值变动损益 sound value flexible loss and profit a6WE,4T9  
  138 6111 投资收益 income on investment Iay7Fkv  
  142 6301 营业外收入 nonrevenue receipt LU?#{dZ  
  143 6401 主营业务成本 main business cost "R*B~73  
  144 6402 其他业务支出 other business expense z&<Rx[  
  145 6405 营业税金及附加 business tariff and annex m>:%[vm  
  146 6411 利息支出 金融共用 interest expense financial sharing ,wO5IaV  
  155 6601 销售费用 marketing cost qFUpvTe  
  156 6602 管理费用 managing cost _I{&5V~z  
  157 6603 财务费用 financial cost xO1d^{~^^  
  158 6604 勘探费用 exploration expense b${Kj3(  
  159 6701 资产减值损失 loss from asset devaluation b@1QE  
  160 6711 营业外支出 nonoperating expense dUb(C1h  
  161 6801 所得税 income tax "j$}'uK<  
  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