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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 Y#uf 2>J  
  1 1001 库存现金 cash on hand \"n&|_SZ\  
  2 1002 银行存款 bank deposit nHA2p`T  
  5 1015 其他货币资金 other monetary capital ]E`DG  
  9 1101 交易性金融资产 transaction monetary assets 0evG  
  11 1121 应收票据 notes receivable $?0<rvGJ  
  12 1122 应收账款 Account receivable i^ 1P6B  
  13 1123 预付账款 account prepaid w LW!_D,/R  
  14 1131 应收股利 dividend receivable 7^S&g.A  
  15 1132 应收利息 accrued interest receivable vq x;FAqZ  
  21 1231 其他应收款 accounts receivable-others  Q}G   
  22 1241 坏账准备 had debts reserve !j\  y t  
  28 1401 材料采购 procurement of materials 55hJRm3  
  29 1402 在途物资 materials in transit bvAO(`  
  30 1403 原材料 raw materials .sCo,  
  32 1406 库存商品 commodity stocks K2NnA  
  33 1407 发出商品 goods in transit !DLIIKO78  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles yfYAA*S!z  
  42 1461 存货跌价准备 reserve against stock price declining eqXW|,zUm  
  43 1501 待摊费用 fees to be apportioned (xq25;|Y  
  45 1521 持有至到期投资 hold investment due ~?nPp$^  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve >/Slk {  
  47 1523 可供出售金融资产 financial assets available for sale T?Gi;ld7  
  48 1524 长期股权投资 long-term stock ownership investment >&p_G0-  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ,VbP$1t  
  50 1526 投资性房地产 investment real eastate ,)%nLc  
  51 1531 长期应收款 long-term account receivable BoFJ8Ukq|  
  52 1541 未实现融资收益 unrealized financing income 0^zu T  
  54 1601 固定资产 permanent assets yh} V u  
  55 1602 累计折旧 accumulated depreciation 24 ]O0K  
  56 1603 固定资产减值准备permanent assets reduction reserve Z#d_<e?  
  57 1604 在建工程 construction in process g (|p/%H  
  58 1605 工程物资 engineer material GT`:3L  
  59 1606 固定资产清理 disposal of fixed assets =TU"B-*  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing c}$?k@=  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ?f:FmgQk  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture XVE(p3-  
  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 4_)@Nq  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture u6|P)8?`  
  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 jR*1%.Ng  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ."cC^og  
  67 1701 无形资产 intangible assets g5_]^[up w  
  68 1702 累计摊销 accumulated amortization Xq,{)G%9nM  
  69 1703 无形资产减值准备 intangible assets reduction reserve pvkru-i]  
  70 1711 商誉 business reputation D L<r2h  
  71 1801 长期待摊费用 long-term deferred expenses ; *r5 d+]  
  72 1811 递延所得税资产 deferred income tax assets b1E>LrL  
  73 1901 待处理财产损溢 waiting assets profit and loss 8q}`4wCD$  
  二、负债类 debt group kC6J@t)  
  74 2001 短期借款 short-term loan kx*=1AfU+Y  
  81 2101 交易性金融负债 transaction financial liabilities n`;=^^B  
  83 2201 应付票据 notes payable C {gYrz)  
  84 2202 应付账款 account payable L~CwL  
  85 2205 预收账款 item received in advance rC$ckug  
  86 2211 应付职工薪酬 employee pay payable rWAJL9M  
  87 2221 应交税费 tax payable pv;}Sv$ ]-  
  88 2231 应付股利 dividend payable PudwcP {  
  89 2232 应付利息 interest payable LQ3 73 j-  
  90 2241 其他应付款 other account payable V;Te =4  
  97 2401 预提费用 withholding expenses `+{|k)2B  
  98 2411 预计负债 estimated liabilities 2wpLP^9Vr<  
  99 2501 递延收益 deferred income $D<LND=o=  
  100 2601 长期借款 money borrowed for long term %Gh!h4Pv  
  101 2602 长期债券 long-term bond Nq Ve{+1x  
  106 2801 长期应付款 long-term account payable cea%M3  
  107 2802 未确认融资费用 unacknowledged financial charges gVEW*8  
  108 2811 专项应付款 special accounts payable [$ vAjP  
  109 2901 递延所得税负债 deferred income tax liabilities `pOiv&>  
  三、共同类 Ks7DoXCvE  
  112 3101 衍生工具 derivative tool K9 :I8E<  
  113 3201 套期工具 arbitrage tool c"H*9u:  
  114 3202 被套期项目 arbitrage project P]bI".A8  
  四、所有者权益类 #'_i6  
  115 4001 实收资本 paid-up capital ":tQYo]d  
  116 4002 资本公积 contributed surplus "~> # ;x{  
  117 4101 盈余公积 earned surplus h,LwC9  
  119 4103 本年利润 profit for the current year t,)` Zu$  
  120 4104 利润分配 allocation of profits ^dM,K p  
  121 4201 库存股 treasury stock IhhB^E|  
  五、成本类 &Vd,{JU  
  122 5001 生产成本 production cost 9Qst5n\Z  
  123 5101 制造费用 cost of production gk1I1)p  
  124 5201 劳务成本 service cost oEGe y8?  
  125 5301 研发支出 research and development expenditures S8TJnv`?'  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ^~E?7{BL  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor %lF}!  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ^ `!5!|  
  六、损益类 6p=AzojoB  
  129 6001 主营业务收入 main business income >T'^&l(:  
  130 6011 利息收入 金融共用​ interest income financial sharing n3da@ClBt  
  135 6051 其他业务收入 other business income ]_G!(`Udh  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance "d^hY}Xx  
  137 6101 公允价值变动损益 sound value flexible loss and profit hB]4Tn5H  
  138 6111 投资收益 income on investment \'q 9,tP  
  142 6301 营业外收入 nonrevenue receipt cNZuwS~,  
  143 6401 主营业务成本 main business cost /=).)<&|R  
  144 6402 其他业务支出 other business expense }`FC'!(   
  145 6405 营业税金及附加 business tariff and annex 1Y'9|+y+  
  146 6411 利息支出 金融共用 interest expense financial sharing z^;*&J   
  155 6601 销售费用 marketing cost 2^'|[*$k1@  
  156 6602 管理费用 managing cost _l<e>zj  
  157 6603 财务费用 financial cost Y_ b;1RN  
  158 6604 勘探费用 exploration expense EZ15  
  159 6701 资产减值损失 loss from asset devaluation z<YOA  
  160 6711 营业外支出 nonoperating expense +] s"*'V$  
  161 6801 所得税 income tax Q& j:ai*  
  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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