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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 oEuV&m|yX  
  1 1001 库存现金 cash on hand ru#CywK{{;  
  2 1002 银行存款 bank deposit X!AD]sK  
  5 1015 其他货币资金 other monetary capital Zv"qA  
  9 1101 交易性金融资产 transaction monetary assets Pf,lZU?f  
  11 1121 应收票据 notes receivable 'QP~uK  
  12 1122 应收账款 Account receivable smJ#.I6/L  
  13 1123 预付账款 account prepaid mdB~ ~ j  
  14 1131 应收股利 dividend receivable >!gW]{  
  15 1132 应收利息 accrued interest receivable \7d T]VV  
  21 1231 其他应收款 accounts receivable-others b~u53   
  22 1241 坏账准备 had debts reserve >T)#KQ1t  
  28 1401 材料采购 procurement of materials 0sR+@ \  
  29 1402 在途物资 materials in transit 'KU)]v  
  30 1403 原材料 raw materials 4#fgUlV  
  32 1406 库存商品 commodity stocks B.oD9 <9  
  33 1407 发出商品 goods in transit 8%,u~ELA  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles m~<<ok_  
  42 1461 存货跌价准备 reserve against stock price declining 2Sha&Z*CE  
  43 1501 待摊费用 fees to be apportioned FRR`<do5$,  
  45 1521 持有至到期投资 hold investment due K]Rb~+a<  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve  (%\tE  
  47 1523 可供出售金融资产 financial assets available for sale ? kBX:(g  
  48 1524 长期股权投资 long-term stock ownership investment XZew$Om[  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve HC $rC"f  
  50 1526 投资性房地产 investment real eastate PX$_." WA  
  51 1531 长期应收款 long-term account receivable Yo^9Y@WDW  
  52 1541 未实现融资收益 unrealized financing income jg3 X6/'  
  54 1601 固定资产 permanent assets AnD#k ]  
  55 1602 累计折旧 accumulated depreciation px~:'U  
  56 1603 固定资产减值准备permanent assets reduction reserve DZ*m"Bi  
  57 1604 在建工程 construction in process Es^=&2 ''  
  58 1605 工程物资 engineer material g4U`Qf3  
  59 1606 固定资产清理 disposal of fixed assets zir?13N7  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing $;Nw_S@   
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing a?NoNv)&  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture J^xIfV~ zt  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture w dpd`  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture D3 .$Vl,.  
  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 -NL=^O$G  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation >713H!uj  
  67 1701 无形资产 intangible assets }P(<]UF  
  68 1702 累计摊销 accumulated amortization :vWixgLg  
  69 1703 无形资产减值准备 intangible assets reduction reserve Pg%k>~i  
  70 1711 商誉 business reputation &f_ua)cyY  
  71 1801 长期待摊费用 long-term deferred expenses y=k!>Y|E  
  72 1811 递延所得税资产 deferred income tax assets '1NZSiv+C?  
  73 1901 待处理财产损溢 waiting assets profit and loss 0\DlzIO  
  二、负债类 debt group 0\tdxi  
  74 2001 短期借款 short-term loan pY"&=I79tb  
  81 2101 交易性金融负债 transaction financial liabilities C%T$l8$  
  83 2201 应付票据 notes payable *3s,~<''%  
  84 2202 应付账款 account payable V =-hqo(  
  85 2205 预收账款 item received in advance $:!L38[7$  
  86 2211 应付职工薪酬 employee pay payable [`/d$V!e  
  87 2221 应交税费 tax payable [qHt N.  
  88 2231 应付股利 dividend payable hG!|ts  
  89 2232 应付利息 interest payable ^>/] Qi  
  90 2241 其他应付款 other account payable j#D( </T  
  97 2401 预提费用 withholding expenses f)9{D[InM^  
  98 2411 预计负债 estimated liabilities ^sb+|b  
  99 2501 递延收益 deferred income &$<7]a\dM  
  100 2601 长期借款 money borrowed for long term _fmOTz G  
  101 2602 长期债券 long-term bond !`qw" i  
  106 2801 长期应付款 long-term account payable 'M=c-{f~  
  107 2802 未确认融资费用 unacknowledged financial charges =+>^:3cCQ  
  108 2811 专项应付款 special accounts payable G}N T[  
  109 2901 递延所得税负债 deferred income tax liabilities hY} .2  
  三、共同类 3^2P7$W=   
  112 3101 衍生工具 derivative tool je`w$ ^w  
  113 3201 套期工具 arbitrage tool T.B} k`$  
  114 3202 被套期项目 arbitrage project [D= KI&@&O  
  四、所有者权益类 dePI&z:  
  115 4001 实收资本 paid-up capital .N~YVul[a*  
  116 4002 资本公积 contributed surplus /}&@1  
  117 4101 盈余公积 earned surplus -h1FrDBt  
  119 4103 本年利润 profit for the current year &8'QD~  
  120 4104 利润分配 allocation of profits }$D{YHF  
  121 4201 库存股 treasury stock C#@>osC  
  五、成本类 l~j{i/>  
  122 5001 生产成本 production cost ;{S7bH'6m  
  123 5101 制造费用 cost of production q%\rj?U_  
  124 5201 劳务成本 service cost j`LvS  
  125 5301 研发支出 research and development expenditures }v$T1Cw  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor J]mq|vE  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 03^?+[C  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ; +%|!~  
  六、损益类 <rAWu\d;  
  129 6001 主营业务收入 main business income `@#,5S$ E  
  130 6011 利息收入 金融共用​ interest income financial sharing ^eHf'^Cvvu  
  135 6051 其他业务收入 other business income +E8}5pDt  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance >7j(V`i"y  
  137 6101 公允价值变动损益 sound value flexible loss and profit "u.4@^+i  
  138 6111 投资收益 income on investment bP3S{Jt-|  
  142 6301 营业外收入 nonrevenue receipt =[x @BzH  
  143 6401 主营业务成本 main business cost yMCd5%=M\  
  144 6402 其他业务支出 other business expense BzyzOtBp3L  
  145 6405 营业税金及附加 business tariff and annex s\dhQZw3  
  146 6411 利息支出 金融共用 interest expense financial sharing <'l;j"&lp  
  155 6601 销售费用 marketing cost l! 9G  
  156 6602 管理费用 managing cost FEq R7  
  157 6603 财务费用 financial cost }5{#f`Ca6  
  158 6604 勘探费用 exploration expense }Pf7YuUZZ  
  159 6701 资产减值损失 loss from asset devaluation hY^-kdQ>M  
  160 6711 营业外支出 nonoperating expense .p d_SQ~  
  161 6801 所得税 income tax s\#eD0|  
  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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