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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 x Tf|u  
  1 1001 库存现金 cash on hand vbEO pY CS  
  2 1002 银行存款 bank deposit HpIW H*  
  5 1015 其他货币资金 other monetary capital (O"-6`w[  
  9 1101 交易性金融资产 transaction monetary assets S#*aB2ZS  
  11 1121 应收票据 notes receivable ne 8rF.D  
  12 1122 应收账款 Account receivable B3&C=*y  
  13 1123 预付账款 account prepaid 7mA:~-.u  
  14 1131 应收股利 dividend receivable 11?d,6Jl  
  15 1132 应收利息 accrued interest receivable p(. z#o#  
  21 1231 其他应收款 accounts receivable-others szGGw  
  22 1241 坏账准备 had debts reserve S!h=HE  
  28 1401 材料采购 procurement of materials ZKt`>K Z  
  29 1402 在途物资 materials in transit 3|PV.  
  30 1403 原材料 raw materials Ud)2Mq1#M  
  32 1406 库存商品 commodity stocks 3jjV bm  
  33 1407 发出商品 goods in transit }U@(S>,%  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ',]^Qu`a  
  42 1461 存货跌价准备 reserve against stock price declining 6[Wv g  
  43 1501 待摊费用 fees to be apportioned o^W.53yX  
  45 1521 持有至到期投资 hold investment due 4 }NCdGD  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 7V-uQ)*  
  47 1523 可供出售金融资产 financial assets available for sale YI?tmqzt  
  48 1524 长期股权投资 long-term stock ownership investment ,"5][RsOn  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 7)*q@  
  50 1526 投资性房地产 investment real eastate z@[-+Q:  
  51 1531 长期应收款 long-term account receivable 7X<#  
  52 1541 未实现融资收益 unrealized financing income +LF`ZXe8l  
  54 1601 固定资产 permanent assets g}$B4_sY  
  55 1602 累计折旧 accumulated depreciation LerRrN}~  
  56 1603 固定资产减值准备permanent assets reduction reserve Bdm05}c@u  
  57 1604 在建工程 construction in process $l_\9J913  
  58 1605 工程物资 engineer material Lum5Va%0  
  59 1606 固定资产清理 disposal of fixed assets -nqq;|%  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 3&zcdwPj  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing lX64IvG8+o  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture bMGXx>x  
  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]<J&<WM  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture aSIoq}c(  
  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 28>/#I9/]  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Ge1"+:tbJ  
  67 1701 无形资产 intangible assets Hb\['VhzM  
  68 1702 累计摊销 accumulated amortization <=%=,Yk  
  69 1703 无形资产减值准备 intangible assets reduction reserve w d6+,B  
  70 1711 商誉 business reputation j%i6H1#.Z  
  71 1801 长期待摊费用 long-term deferred expenses lJt?0;gn  
  72 1811 递延所得税资产 deferred income tax assets !d&SVS^mo  
  73 1901 待处理财产损溢 waiting assets profit and loss _8e0vi!~2  
  二、负债类 debt group |%uy{  
  74 2001 短期借款 short-term loan >cH}sNHy  
  81 2101 交易性金融负债 transaction financial liabilities %*OQH?pyx}  
  83 2201 应付票据 notes payable {Rq5=/b  
  84 2202 应付账款 account payable C?g<P0h  
  85 2205 预收账款 item received in advance %[on.Q'1]2  
  86 2211 应付职工薪酬 employee pay payable x#fv<Cj4  
  87 2221 应交税费 tax payable krRnE7\m  
  88 2231 应付股利 dividend payable i jmGk:L(  
  89 2232 应付利息 interest payable !-4VGt&c,  
  90 2241 其他应付款 other account payable o\X|\nUk  
  97 2401 预提费用 withholding expenses cUTG! P\R  
  98 2411 预计负债 estimated liabilities  {?Cm  
  99 2501 递延收益 deferred income JZ/T:Hsh4  
  100 2601 长期借款 money borrowed for long term $pauPEe  
  101 2602 长期债券 long-term bond zT")!Df>'  
  106 2801 长期应付款 long-term account payable D{6<,#P{w  
  107 2802 未确认融资费用 unacknowledged financial charges x!fgZr{  
  108 2811 专项应付款 special accounts payable JhvT+"~  
  109 2901 递延所得税负债 deferred income tax liabilities ak zKX}  
  三、共同类 W8M(@* T  
  112 3101 衍生工具 derivative tool JvYs6u  
  113 3201 套期工具 arbitrage tool ucFfxar"  
  114 3202 被套期项目 arbitrage project 1ezBn ZJg  
  四、所有者权益类 Ks-$([_F   
  115 4001 实收资本 paid-up capital WQsu}_g5y  
  116 4002 资本公积 contributed surplus .gY=<bG/fA  
  117 4101 盈余公积 earned surplus ZUS06# t}  
  119 4103 本年利润 profit for the current year mpD[k9`x#  
  120 4104 利润分配 allocation of profits uG(XbDZZ1W  
  121 4201 库存股 treasury stock o@ @|4 F  
  五、成本类 r%%@~ \z  
  122 5001 生产成本 production cost gdS@NUM  
  123 5101 制造费用 cost of production TPmb]j  
  124 5201 劳务成本 service cost Se>v|6  
  125 5301 研发支出 research and development expenditures mp8Zb&Ggb  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Q}#xfrprF  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor qfF2S  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor WTu!/J<\  
  六、损益类 IGo+O*dMw  
  129 6001 主营业务收入 main business income _+}f@&"  
  130 6011 利息收入 金融共用​ interest income financial sharing j |LOg  
  135 6051 其他业务收入 other business income @ X5#?  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Px&)kEQ  
  137 6101 公允价值变动损益 sound value flexible loss and profit fzUG1|$e  
  138 6111 投资收益 income on investment W&7(  
  142 6301 营业外收入 nonrevenue receipt 1i;Cw/mr  
  143 6401 主营业务成本 main business cost 7V&ly{</  
  144 6402 其他业务支出 other business expense b?:?"   
  145 6405 营业税金及附加 business tariff and annex S2EV[K8#  
  146 6411 利息支出 金融共用 interest expense financial sharing l0eh}d  
  155 6601 销售费用 marketing cost rLA^ &P:  
  156 6602 管理费用 managing cost S7j U:CLJ  
  157 6603 财务费用 financial cost 7{38g  
  158 6604 勘探费用 exploration expense 6uxF<  
  159 6701 资产减值损失 loss from asset devaluation f{h2>nEj \  
  160 6711 营业外支出 nonoperating expense ?=b#H6vs  
  161 6801 所得税 income tax (#+81 Dr  
  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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