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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 fw-LZ][  
  1 1001 库存现金 cash on hand 8# 9.a]AX  
  2 1002 银行存款 bank deposit =k&'ft  
  5 1015 其他货币资金 other monetary capital LdRLKE<'e  
  9 1101 交易性金融资产 transaction monetary assets EJN}$|*Av  
  11 1121 应收票据 notes receivable :@n e29,}  
  12 1122 应收账款 Account receivable |~uCLf>  
  13 1123 预付账款 account prepaid &}*[-z  
  14 1131 应收股利 dividend receivable PY) 74sa  
  15 1132 应收利息 accrued interest receivable |qZ4h7wL  
  21 1231 其他应收款 accounts receivable-others :x16N|z  
  22 1241 坏账准备 had debts reserve M(5lSu  
  28 1401 材料采购 procurement of materials 3ne=7Mj  
  29 1402 在途物资 materials in transit ,@GI3bl  
  30 1403 原材料 raw materials .PF~8@1ju  
  32 1406 库存商品 commodity stocks i\N,4Fdor  
  33 1407 发出商品 goods in transit sx|=*j,_  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ]Wfnpqc^  
  42 1461 存货跌价准备 reserve against stock price declining G0<m3 Up  
  43 1501 待摊费用 fees to be apportioned Nhuw8Xv  
  45 1521 持有至到期投资 hold investment due ?HU(0Vgn'  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve a N_M  
  47 1523 可供出售金融资产 financial assets available for sale \GBv@  
  48 1524 长期股权投资 long-term stock ownership investment Q?Q!D+~mND  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve hXZk$a'  
  50 1526 投资性房地产 investment real eastate >a]{q^0  
  51 1531 长期应收款 long-term account receivable -u8 ma%JW  
  52 1541 未实现融资收益 unrealized financing income y/ vE  
  54 1601 固定资产 permanent assets ~|+   
  55 1602 累计折旧 accumulated depreciation 3M/kfy  
  56 1603 固定资产减值准备permanent assets reduction reserve 4R}2H>VV%  
  57 1604 在建工程 construction in process -R| v&h%T  
  58 1605 工程物资 engineer material (i&:=Bfn)  
  59 1606 固定资产清理 disposal of fixed assets gh3_})8c  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 7!z0)Ai_>=  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing _?mu2!X  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture _sx]`3/86  
  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 ~#O nA1)  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture dd_n|x1  
  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 PC=b.H8P+W  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation KN_3]-+B  
  67 1701 无形资产 intangible assets N9idk}T  
  68 1702 累计摊销 accumulated amortization 1@;Dn'  
  69 1703 无形资产减值准备 intangible assets reduction reserve E ekX|*  
  70 1711 商誉 business reputation z GA1  
  71 1801 长期待摊费用 long-term deferred expenses l g~Gkd6  
  72 1811 递延所得税资产 deferred income tax assets arET2(h  
  73 1901 待处理财产损溢 waiting assets profit and loss :[,-wZiT~6  
  二、负债类 debt group 8FU8E2zo  
  74 2001 短期借款 short-term loan XeJn,=  
  81 2101 交易性金融负债 transaction financial liabilities MBp%TX!  
  83 2201 应付票据 notes payable ;",W&HQbE  
  84 2202 应付账款 account payable 42~tdD  
  85 2205 预收账款 item received in advance ={B%qq  
  86 2211 应付职工薪酬 employee pay payable 'H zF/RKh  
  87 2221 应交税费 tax payable B[epI3 R  
  88 2231 应付股利 dividend payable 'de&9\  
  89 2232 应付利息 interest payable ^ e1@o\]  
  90 2241 其他应付款 other account payable 4*P#3 B'@V  
  97 2401 预提费用 withholding expenses J>TNyVaoQ  
  98 2411 预计负债 estimated liabilities U]ynnw4  
  99 2501 递延收益 deferred income kq8.SvIb  
  100 2601 长期借款 money borrowed for long term GO2mccIB  
  101 2602 长期债券 long-term bond T1_O~<  
  106 2801 长期应付款 long-term account payable Z8%?ej`8  
  107 2802 未确认融资费用 unacknowledged financial charges "A6m-xE~  
  108 2811 专项应付款 special accounts payable [+ K jun_  
  109 2901 递延所得税负债 deferred income tax liabilities .J"QW~g^  
  三、共同类 -U.>K,M  
  112 3101 衍生工具 derivative tool SYkwM6  
  113 3201 套期工具 arbitrage tool j4k\5~yzS  
  114 3202 被套期项目 arbitrage project <A^sg?s<'  
  四、所有者权益类 %|AebxB'o  
  115 4001 实收资本 paid-up capital @IhC:Yc  
  116 4002 资本公积 contributed surplus aS=-9P;v  
  117 4101 盈余公积 earned surplus ~G,_4}#"pM  
  119 4103 本年利润 profit for the current year vhIZkz!9  
  120 4104 利润分配 allocation of profits N?`V;`[  
  121 4201 库存股 treasury stock 1-0tG+  
  五、成本类 4A"3C  
  122 5001 生产成本 production cost #9zpJ\E  
  123 5101 制造费用 cost of production 70Jx[3vr  
  124 5201 劳务成本 service cost %;_94!(hC  
  125 5301 研发支出 research and development expenditures ,cE yV74  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor `%;Hj _X}  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Pm&hv*D  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor & OYo  
  六、损益类 l0 =[MXM4  
  129 6001 主营业务收入 main business income UE8j8U'L  
  130 6011 利息收入 金融共用​ interest income financial sharing R!f<6l8#W  
  135 6051 其他业务收入 other business income J?{@pA  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance iR?}^|]  
  137 6101 公允价值变动损益 sound value flexible loss and profit HxSq &j*F  
  138 6111 投资收益 income on investment ,2YZB*6h{  
  142 6301 营业外收入 nonrevenue receipt =' uePM")  
  143 6401 主营业务成本 main business cost *:bexDH  
  144 6402 其他业务支出 other business expense )Zf1%h~0r  
  145 6405 营业税金及附加 business tariff and annex Yw] 7@  
  146 6411 利息支出 金融共用 interest expense financial sharing v%:VV*MxF  
  155 6601 销售费用 marketing cost Xii>?sA5Z"  
  156 6602 管理费用 managing cost t:MSV?  
  157 6603 财务费用 financial cost m ww<Xm'  
  158 6604 勘探费用 exploration expense vj jVZ  
  159 6701 资产减值损失 loss from asset devaluation HS[($  
  160 6711 营业外支出 nonoperating expense :of(wZa3Q  
  161 6801 所得税 income tax @A4$k dJ2  
  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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