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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
P@! Q1pr  
  一、资产类 kcma /d  
  1 1001 库存现金 cash on hand ~,M;+T}[r  
  2 1002 银行存款 bank deposit eJVOVPg<,  
  5 1015 其他货币资金 other monetary capital Muc*?wB`  
  9 1101 交易性金融资产 transaction monetary assets {$u@6& B  
  11 1121 应收票据 notes receivable fxtYo,;$  
  12 1122 应收账款 Account receivable #Kb)>gzT  
  13 1123 预付账款 account prepaid .LGkr@P  
  14 1131 应收股利 dividend receivable g[D,\  
  15 1132 应收利息 accrued interest receivable c!(~BH3p  
  21 1231 其他应收款 accounts receivable-others ^~YmLI4  
  22 1241 坏账准备 had debts reserve $J;=Ux)$  
  28 1401 材料采购 procurement of materials h!t2H6eyF  
  29 1402 在途物资 materials in transit .eDxIWW+ft  
  30 1403 原材料 raw materials  HPd+Bd  
  32 1406 库存商品 commodity stocks nfd?@34"A2  
  33 1407 发出商品 goods in transit n )wpxR  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles n_!]B_Vd$  
  42 1461 存货跌价准备 reserve against stock price declining b/D9P~cE  
  43 1501 待摊费用 fees to be apportioned nHhD<a!  
  45 1521 持有至到期投资 hold investment due Y+PvL|`O  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 8' g*}[  
  47 1523 可供出售金融资产 financial assets available for sale A]~iuUHm  
  48 1524 长期股权投资 long-term stock ownership investment e) /u>I  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve zvQ^f@lq2  
  50 1526 投资性房地产 investment real eastate {*5;:QnT  
  51 1531 长期应收款 long-term account receivable Tr}$Pb1  
  52 1541 未实现融资收益 unrealized financing income yrK-- C8  
  54 1601 固定资产 permanent assets 3Oig/KZ  
  55 1602 累计折旧 accumulated depreciation NGb! 7Mu9  
  56 1603 固定资产减值准备permanent assets reduction reserve W0uM?J\O  
  57 1604 在建工程 construction in process +_|cZlQ&  
  58 1605 工程物资 engineer material gp|7{}Q{  
  59 1606 固定资产清理 disposal of fixed assets 'mY,>#sT  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing );/5#b@<Y  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing /iJcy:J  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture (1r>50Ge  
  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 nF!_q;+Vp  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture U~zN*2-  
  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 x x`8>2T#e  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation WY. \<$7  
  67 1701 无形资产 intangible assets hz~CW-47  
  68 1702 累计摊销 accumulated amortization S;AnpiBM8  
  69 1703 无形资产减值准备 intangible assets reduction reserve PB3!;  
  70 1711 商誉 business reputation 77=y!SDP  
  71 1801 长期待摊费用 long-term deferred expenses K&gc5L  
  72 1811 递延所得税资产 deferred income tax assets (=&bo p  
  73 1901 待处理财产损溢 waiting assets profit and loss oe_[h]Hgl  
  二、负债类 debt group 8Q)mmkI\=  
  74 2001 短期借款 short-term loan |@bNd7=2d  
  81 2101 交易性金融负债 transaction financial liabilities <0,ah4C  
  83 2201 应付票据 notes payable 51(`wo>LS  
  84 2202 应付账款 account payable Uub%s`O  
  85 2205 预收账款 item received in advance Drq{)#7  
  86 2211 应付职工薪酬 employee pay payable >J75T1PH=  
  87 2221 应交税费 tax payable I>4Tbwy.-  
  88 2231 应付股利 dividend payable YvP"W/5  
  89 2232 应付利息 interest payable TAXkfj  
  90 2241 其他应付款 other account payable XGup,7e9  
  97 2401 预提费用 withholding expenses 3b[[2x_UU  
  98 2411 预计负债 estimated liabilities z1KC$~{O  
  99 2501 递延收益 deferred income s"Pk-Dv  
  100 2601 长期借款 money borrowed for long term O |I:[S},  
  101 2602 长期债券 long-term bond L4A/7Ep  
  106 2801 长期应付款 long-term account payable 63dtO{:4  
  107 2802 未确认融资费用 unacknowledged financial charges hu*>B  
  108 2811 专项应付款 special accounts payable X|n[ 9h:%  
  109 2901 递延所得税负债 deferred income tax liabilities :>-sITeY  
  三、共同类 +nyN+X34 B  
  112 3101 衍生工具 derivative tool +mQC:B7>  
  113 3201 套期工具 arbitrage tool . eag84_  
  114 3202 被套期项目 arbitrage project eq 1 4  
  四、所有者权益类 L"vG:Mq@D  
  115 4001 实收资本 paid-up capital ZzaW@6LJF  
  116 4002 资本公积 contributed surplus 9qO:K79|  
  117 4101 盈余公积 earned surplus D30Z9_^%:  
  119 4103 本年利润 profit for the current year s1b\I6&:J  
  120 4104 利润分配 allocation of profits f!kdcr=/"  
  121 4201 库存股 treasury stock Q\> SF  
  五、成本类 Pv$"DEXA2  
  122 5001 生产成本 production cost q}24U3ow  
  123 5101 制造费用 cost of production wNZS6JF.d  
  124 5201 劳务成本 service cost \U  =>  
  125 5301 研发支出 research and development expenditures 8_,wOkk_B  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ]( 6vG$\  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor WMRgf~TY=2  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor U,3K6AZA 7  
  六、损益类 FZ.Yn   
  129 6001 主营业务收入 main business income !";$Zu  
  130 6011 利息收入 金融共用​ interest income financial sharing 8\t7}8f  
  135 6051 其他业务收入 other business income ScmzbDu  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance `0vy+T5  
  137 6101 公允价值变动损益 sound value flexible loss and profit O NzdCgY  
  138 6111 投资收益 income on investment *wZV*)}  
  142 6301 营业外收入 nonrevenue receipt 2o3k=hKS  
  143 6401 主营业务成本 main business cost ]]QCJf@p  
  144 6402 其他业务支出 other business expense d1_*!LW$  
  145 6405 营业税金及附加 business tariff and annex ]qG5 Ne _  
  146 6411 利息支出 金融共用 interest expense financial sharing P*=3$-`  
  155 6601 销售费用 marketing cost GM56xZ!2T  
  156 6602 管理费用 managing cost r\ - k/0  
  157 6603 财务费用 financial cost  Jy[8,X  
  158 6604 勘探费用 exploration expense  jl%e O.  
  159 6701 资产减值损失 loss from asset devaluation *ww(5 t  
  160 6711 营业外支出 nonoperating expense FJH8O7  
  161 6801 所得税 income tax )s[S.`S Tz  
  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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