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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 NlG~{rfI  
  1 1001 库存现金 cash on hand f~0CpB*X  
  2 1002 银行存款 bank deposit <lo\7p$A  
  5 1015 其他货币资金 other monetary capital dz>2/'  
  9 1101 交易性金融资产 transaction monetary assets p-Jp/*R5  
  11 1121 应收票据 notes receivable 7H l>UX,|  
  12 1122 应收账款 Account receivable Y*Ra!]62  
  13 1123 预付账款 account prepaid r&/M')}?Lw  
  14 1131 应收股利 dividend receivable wJ%;\06  
  15 1132 应收利息 accrued interest receivable Z.l4<  
  21 1231 其他应收款 accounts receivable-others ' %&gER  
  22 1241 坏账准备 had debts reserve +>}LT_  
  28 1401 材料采购 procurement of materials rijavZS6  
  29 1402 在途物资 materials in transit R ~ZcTY[8  
  30 1403 原材料 raw materials w5+H9R6  
  32 1406 库存商品 commodity stocks rV_i|  
  33 1407 发出商品 goods in transit {TL.2  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Pb`Uxv  
  42 1461 存货跌价准备 reserve against stock price declining J6[V7R[\  
  43 1501 待摊费用 fees to be apportioned qC x|}5:  
  45 1521 持有至到期投资 hold investment due K8bKTG\  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve b px ^   
  47 1523 可供出售金融资产 financial assets available for sale rLpfybu  
  48 1524 长期股权投资 long-term stock ownership investment 4Y5lP00!}  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 6Lc{SR  
  50 1526 投资性房地产 investment real eastate I?&/J4o:  
  51 1531 长期应收款 long-term account receivable kfV}ta'^S  
  52 1541 未实现融资收益 unrealized financing income TKe\Bi  
  54 1601 固定资产 permanent assets mfqnRPZ  
  55 1602 累计折旧 accumulated depreciation tP][o494\&  
  56 1603 固定资产减值准备permanent assets reduction reserve Fc6o6GyL|o  
  57 1604 在建工程 construction in process 4^Y{ BS fF  
  58 1605 工程物资 engineer material VtN1 [}  
  59 1606 固定资产清理 disposal of fixed assets 2rV]n  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing J yO2P  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing i$5<>\g  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture +6`+Q2qi  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture #PkZi(k hv  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture jP{&U&!i  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation l@)`Q  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation xfa-   
  67 1701 无形资产 intangible assets D){my_ /  
  68 1702 累计摊销 accumulated amortization 5MCnGg@  
  69 1703 无形资产减值准备 intangible assets reduction reserve 0MI4"<  
  70 1711 商誉 business reputation Xwo%DZKN  
  71 1801 长期待摊费用 long-term deferred expenses XkPE%m_5D  
  72 1811 递延所得税资产 deferred income tax assets =%ok:+D]  
  73 1901 待处理财产损溢 waiting assets profit and loss hm*cGYV/  
  二、负债类 debt group k5%W8dI  
  74 2001 短期借款 short-term loan Uv m:`e~?  
  81 2101 交易性金融负债 transaction financial liabilities SF=TG84<  
  83 2201 应付票据 notes payable hYht8?6}m  
  84 2202 应付账款 account payable @j xP3:s  
  85 2205 预收账款 item received in advance 'eo/"~/*w  
  86 2211 应付职工薪酬 employee pay payable E|vXM"zFl  
  87 2221 应交税费 tax payable 3;RQ\{eM  
  88 2231 应付股利 dividend payable J%u,qF}h  
  89 2232 应付利息 interest payable 45?% D}  
  90 2241 其他应付款 other account payable } J[Z)u  
  97 2401 预提费用 withholding expenses vSu dT  
  98 2411 预计负债 estimated liabilities DL*vF>v  
  99 2501 递延收益 deferred income !-t,r%CG  
  100 2601 长期借款 money borrowed for long term iInWw"VbKe  
  101 2602 长期债券 long-term bond [ {$%9lm  
  106 2801 长期应付款 long-term account payable dEZUK vo  
  107 2802 未确认融资费用 unacknowledged financial charges g<N;31:c\  
  108 2811 专项应付款 special accounts payable p0[+Zm{#l  
  109 2901 递延所得税负债 deferred income tax liabilities RR+{uSO,t  
  三、共同类 +CM>]Ze  
  112 3101 衍生工具 derivative tool ^TtL-|I  
  113 3201 套期工具 arbitrage tool Z]e`bfNnI  
  114 3202 被套期项目 arbitrage project 4[(NxXH8M  
  四、所有者权益类 N;`/>R4|I  
  115 4001 实收资本 paid-up capital iF9d?9TWl  
  116 4002 资本公积 contributed surplus `a%MD>R_Lg  
  117 4101 盈余公积 earned surplus mqj-/DN6*  
  119 4103 本年利润 profit for the current year z2>LjM) #  
  120 4104 利润分配 allocation of profits 35Yf,@VO  
  121 4201 库存股 treasury stock v\[+  
  五、成本类 w_f.\\1r  
  122 5001 生产成本 production cost VV{>Kq+&,v  
  123 5101 制造费用 cost of production %q}[ZD/HD  
  124 5201 劳务成本 service cost ?-zuy US  
  125 5301 研发支出 research and development expenditures 1uO2I&B  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 6`@b@Kd  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor \BuyJskE  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 9QaE)wt  
  六、损益类 V)5K/ U{  
  129 6001 主营业务收入 main business income +fvD1xHI  
  130 6011 利息收入 金融共用​ interest income financial sharing -p>~z )  
  135 6051 其他业务收入 other business income Wqkb1~]#Y  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ~nTj't2R  
  137 6101 公允价值变动损益 sound value flexible loss and profit i  y8Jl  
  138 6111 投资收益 income on investment /)T~ (o|i  
  142 6301 营业外收入 nonrevenue receipt ?G5,}%  
  143 6401 主营业务成本 main business cost x_ /}R3d  
  144 6402 其他业务支出 other business expense R8cOb*D  
  145 6405 营业税金及附加 business tariff and annex 9b/Dswxjx  
  146 6411 利息支出 金融共用 interest expense financial sharing LFI#wGhXVk  
  155 6601 销售费用 marketing cost 5f{P% x(  
  156 6602 管理费用 managing cost qi B~  
  157 6603 财务费用 financial cost (Vr%4Z8  
  158 6604 勘探费用 exploration expense R{fJ"Q5'  
  159 6701 资产减值损失 loss from asset devaluation S3:AitGJ  
  160 6711 营业外支出 nonoperating expense ,sIC=V +  
  161 6801 所得税 income tax .[ }G{%M~[  
  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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