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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 9{%/I   
  1 1001 库存现金 cash on hand :wfN+g=  
  2 1002 银行存款 bank deposit 8v6AfTo%  
  5 1015 其他货币资金 other monetary capital uJa.]J~L=  
  9 1101 交易性金融资产 transaction monetary assets U"Y/PBs,  
  11 1121 应收票据 notes receivable Nj +^;Y  
  12 1122 应收账款 Account receivable L }R-|  
  13 1123 预付账款 account prepaid wdIJ?\/763  
  14 1131 应收股利 dividend receivable Ym 2Ac>I4  
  15 1132 应收利息 accrued interest receivable I0G[K~gb  
  21 1231 其他应收款 accounts receivable-others vnqLcNB H  
  22 1241 坏账准备 had debts reserve $<L@B|}F)  
  28 1401 材料采购 procurement of materials C1OiMb(:  
  29 1402 在途物资 materials in transit CDT;AdRw7  
  30 1403 原材料 raw materials r+tHVh  
  32 1406 库存商品 commodity stocks o bGvd6\  
  33 1407 发出商品 goods in transit H%{k.#O  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles _jaB[Q=By  
  42 1461 存货跌价准备 reserve against stock price declining b]*OGp4]5  
  43 1501 待摊费用 fees to be apportioned sIRfC< /P  
  45 1521 持有至到期投资 hold investment due 6UU<:KH  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve .>2]m[53  
  47 1523 可供出售金融资产 financial assets available for sale "O_)~u  
  48 1524 长期股权投资 long-term stock ownership investment [4+I1UR`  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve n^<J@uC  
  50 1526 投资性房地产 investment real eastate g O/\Yi  
  51 1531 长期应收款 long-term account receivable <Vh }d/  
  52 1541 未实现融资收益 unrealized financing income K*M1$@5  
  54 1601 固定资产 permanent assets ),2|TlQ  
  55 1602 累计折旧 accumulated depreciation (/ -90u  
  56 1603 固定资产减值准备permanent assets reduction reserve 3il$V78|  
  57 1604 在建工程 construction in process x#hSN|'"  
  58 1605 工程物资 engineer material k h6n(B\  
  59 1606 固定资产清理 disposal of fixed assets V/RV,K1/  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing SQ<{X/5  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing K1p.{  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture xRZ/[1f!  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture r-a0XNS*  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture spWo{  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ^_BjO(b'e  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation w Ju9.  
  67 1701 无形资产 intangible assets orAr3`AR3  
  68 1702 累计摊销 accumulated amortization N(P2Lo{JF  
  69 1703 无形资产减值准备 intangible assets reduction reserve EtQ:x$S_  
  70 1711 商誉 business reputation [E K@f,iM  
  71 1801 长期待摊费用 long-term deferred expenses ,x?Jrcx~'C  
  72 1811 递延所得税资产 deferred income tax assets gP>W* ]0r1  
  73 1901 待处理财产损溢 waiting assets profit and loss li0)<("/  
  二、负债类 debt group onm" 7JsO'  
  74 2001 短期借款 short-term loan uvi&! )x  
  81 2101 交易性金融负债 transaction financial liabilities AB<%GzW0(  
  83 2201 应付票据 notes payable  m=a^t  
  84 2202 应付账款 account payable -] G=Q1 1  
  85 2205 预收账款 item received in advance ? U =Mdw  
  86 2211 应付职工薪酬 employee pay payable arvKJmD  
  87 2221 应交税费 tax payable #q5tG\gnM  
  88 2231 应付股利 dividend payable Zh_3ydMD1  
  89 2232 应付利息 interest payable a3,A_M}M'  
  90 2241 其他应付款 other account payable 1?G%&X@ X  
  97 2401 预提费用 withholding expenses ; O ~%y'  
  98 2411 预计负债 estimated liabilities V`G^Jyj  
  99 2501 递延收益 deferred income @h(Z;  
  100 2601 长期借款 money borrowed for long term 1v*N]}`HU  
  101 2602 长期债券 long-term bond fZQ2<*)pqO  
  106 2801 长期应付款 long-term account payable Iu^I?c[  
  107 2802 未确认融资费用 unacknowledged financial charges "*:?m{w5  
  108 2811 专项应付款 special accounts payable j|{ n?  
  109 2901 递延所得税负债 deferred income tax liabilities COj^pdE3  
  三、共同类 h-U]?De5\  
  112 3101 衍生工具 derivative tool  )|W6Z  
  113 3201 套期工具 arbitrage tool uU e#+[bD  
  114 3202 被套期项目 arbitrage project kIRjoKf<F  
  四、所有者权益类 ux)Wh.5  
  115 4001 实收资本 paid-up capital {7` 1m!R  
  116 4002 资本公积 contributed surplus ]`|;ZQiD  
  117 4101 盈余公积 earned surplus +jO#?J  
  119 4103 本年利润 profit for the current year 0a1Mu>P,  
  120 4104 利润分配 allocation of profits X_)x Fg'k  
  121 4201 库存股 treasury stock w|4CBll  
  五、成本类 #}Bv/`t  
  122 5001 生产成本 production cost u/xP$  
  123 5101 制造费用 cost of production r4 qs!(  
  124 5201 劳务成本 service cost -h=wLYl@0i  
  125 5301 研发支出 research and development expenditures 5UX-Qqr  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Nw%^Gs<~  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 7/K'nA  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor |nU%H=Rs/  
  六、损益类 V0n8fez b  
  129 6001 主营业务收入 main business income ($ gmN 4  
  130 6011 利息收入 金融共用​ interest income financial sharing 8C*xrg#g:  
  135 6051 其他业务收入 other business income !j3Xzn9  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Swgvj(y;!A  
  137 6101 公允价值变动损益 sound value flexible loss and profit @c }Gw;e  
  138 6111 投资收益 income on investment uWi pjxS  
  142 6301 营业外收入 nonrevenue receipt {fY(zHC  
  143 6401 主营业务成本 main business cost j"+6aD/lv  
  144 6402 其他业务支出 other business expense ,V''?@  
  145 6405 营业税金及附加 business tariff and annex Nh !U  
  146 6411 利息支出 金融共用 interest expense financial sharing 5i'KGL  
  155 6601 销售费用 marketing cost =6N=5JePB  
  156 6602 管理费用 managing cost '-#gQxIpD  
  157 6603 财务费用 financial cost /=QsZ,~xo  
  158 6604 勘探费用 exploration expense 3TN'1D ei  
  159 6701 资产减值损失 loss from asset devaluation M7#CMLy  
  160 6711 营业外支出 nonoperating expense &SPIu,  
  161 6801 所得税 income tax [ C!m,4  
  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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