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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 LB? evewu  
  1 1001 库存现金 cash on hand !-x^b.${B  
  2 1002 银行存款 bank deposit 6aCAz2 /  
  5 1015 其他货币资金 other monetary capital S#!PDg  
  9 1101 交易性金融资产 transaction monetary assets rv;w`f  
  11 1121 应收票据 notes receivable hc>hNC:a  
  12 1122 应收账款 Account receivable }pPxN@X  
  13 1123 预付账款 account prepaid /,2Em>  
  14 1131 应收股利 dividend receivable  (8@._  
  15 1132 应收利息 accrued interest receivable :b^tu 8E  
  21 1231 其他应收款 accounts receivable-others )eY3[>`  
  22 1241 坏账准备 had debts reserve D?qA aq&4  
  28 1401 材料采购 procurement of materials jFw?Ky2  
  29 1402 在途物资 materials in transit 0Vh|UJ'&7  
  30 1403 原材料 raw materials  HkJ$r<J2  
  32 1406 库存商品 commodity stocks DDN#w<#  
  33 1407 发出商品 goods in transit -78 t0-lM  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles $oq&uL  
  42 1461 存货跌价准备 reserve against stock price declining m]=|%a6  
  43 1501 待摊费用 fees to be apportioned #`); UAf  
  45 1521 持有至到期投资 hold investment due 1`5d~>fV  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve "^zxq5u  
  47 1523 可供出售金融资产 financial assets available for sale 1A< O Z>  
  48 1524 长期股权投资 long-term stock ownership investment j9) Z'L  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve zvdtP'&uj  
  50 1526 投资性房地产 investment real eastate bCdEItcD  
  51 1531 长期应收款 long-term account receivable 6~&4>2b0f  
  52 1541 未实现融资收益 unrealized financing income @4T+0&OI10  
  54 1601 固定资产 permanent assets 0#G&8*FMN  
  55 1602 累计折旧 accumulated depreciation d#vq+wR  
  56 1603 固定资产减值准备permanent assets reduction reserve _&.CI6  
  57 1604 在建工程 construction in process j?g{*M  
  58 1605 工程物资 engineer material r?\hZ*|M  
  59 1606 固定资产清理 disposal of fixed assets 5=., a5  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing NL0X =i  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 6@ET3v  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture w \i#  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture Hl?\P6   
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture . ?[2,4F;  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation +<"sC+2  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation hCc_+/j|  
  67 1701 无形资产 intangible assets (VWTYG7  
  68 1702 累计摊销 accumulated amortization mUm9[X~'  
  69 1703 无形资产减值准备 intangible assets reduction reserve y2TJDb1  
  70 1711 商誉 business reputation j Bl I^  
  71 1801 长期待摊费用 long-term deferred expenses v /G,  
  72 1811 递延所得税资产 deferred income tax assets 55zimv&DV  
  73 1901 待处理财产损溢 waiting assets profit and loss 71@V|$Dy  
  二、负债类 debt group elJLTG  
  74 2001 短期借款 short-term loan lmp0Ye|  
  81 2101 交易性金融负债 transaction financial liabilities 7$\;G82_  
  83 2201 应付票据 notes payable RoJ{ ou@cs  
  84 2202 应付账款 account payable 8qrE<RHU@  
  85 2205 预收账款 item received in advance ]}w ~fjq  
  86 2211 应付职工薪酬 employee pay payable bEMD2ABm  
  87 2221 应交税费 tax payable R}#?A%,*  
  88 2231 应付股利 dividend payable E/Q[J.$o  
  89 2232 应付利息 interest payable *<i { Mb Q  
  90 2241 其他应付款 other account payable SYw>P1  
  97 2401 预提费用 withholding expenses 2VrF~+  
  98 2411 预计负债 estimated liabilities ,&Gn7[<  
  99 2501 递延收益 deferred income bvUjH5.7  
  100 2601 长期借款 money borrowed for long term H CZ#7Z  
  101 2602 长期债券 long-term bond 2LiJ IO8N  
  106 2801 长期应付款 long-term account payable pyq~_ Bng  
  107 2802 未确认融资费用 unacknowledged financial charges ^$FHI_  
  108 2811 专项应付款 special accounts payable %{Kp#R5E  
  109 2901 递延所得税负债 deferred income tax liabilities w +fsw@dK&  
  三、共同类 }Cvf[H1+  
  112 3101 衍生工具 derivative tool d!D#:l3;  
  113 3201 套期工具 arbitrage tool X"z^4?Aj+  
  114 3202 被套期项目 arbitrage project f1rP+l-C<  
  四、所有者权益类 rFh!&_  
  115 4001 实收资本 paid-up capital z {wJQZ9"  
  116 4002 资本公积 contributed surplus +4Aj/$%[q  
  117 4101 盈余公积 earned surplus _U?   
  119 4103 本年利润 profit for the current year `WboM\u  
  120 4104 利润分配 allocation of profits hbl:~O&a/  
  121 4201 库存股 treasury stock %?Yf!)owh  
  五、成本类 V8@VR`!'  
  122 5001 生产成本 production cost 2-s ,PQno^  
  123 5101 制造费用 cost of production :XC~G&HuF6  
  124 5201 劳务成本 service cost ?NOc]'<(G  
  125 5301 研发支出 research and development expenditures &G\Vn,1v  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor $Ypt /`  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ]0p] u d&  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 2F%2K?$`Ej  
  六、损益类 0ft81RK  
  129 6001 主营业务收入 main business income fd! bs*\X  
  130 6011 利息收入 金融共用​ interest income financial sharing s ;Q0  
  135 6051 其他业务收入 other business income 2w_[c.  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance O`j1~o<{  
  137 6101 公允价值变动损益 sound value flexible loss and profit `d2 r5*<  
  138 6111 投资收益 income on investment 4 3V {q  
  142 6301 营业外收入 nonrevenue receipt OyH>N/  
  143 6401 主营业务成本 main business cost ~_6~Fi  
  144 6402 其他业务支出 other business expense MKPxF@N(  
  145 6405 营业税金及附加 business tariff and annex [1nfSW  
  146 6411 利息支出 金融共用 interest expense financial sharing _JNSl2  
  155 6601 销售费用 marketing cost Q =9Ce@[  
  156 6602 管理费用 managing cost Tsg;i;  
  157 6603 财务费用 financial cost c|m*< i  
  158 6604 勘探费用 exploration expense h]T  
  159 6701 资产减值损失 loss from asset devaluation UR?biq  
  160 6711 营业外支出 nonoperating expense VUnO&zV{  
  161 6801 所得税 income tax 2T 3tKX  
  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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