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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 fnz y5+9"  
  1 1001 库存现金 cash on hand 78n}rT%k1  
  2 1002 银行存款 bank deposit y-?>*fN o  
  5 1015 其他货币资金 other monetary capital 0m[dP  
  9 1101 交易性金融资产 transaction monetary assets sfp,Lq`  
  11 1121 应收票据 notes receivable GYRYbiwqdi  
  12 1122 应收账款 Account receivable 1 Wg-x0R  
  13 1123 预付账款 account prepaid Qz<d~ N  
  14 1131 应收股利 dividend receivable QrD o|GtE  
  15 1132 应收利息 accrued interest receivable {TSY|D2  
  21 1231 其他应收款 accounts receivable-others Itm8b4e9;  
  22 1241 坏账准备 had debts reserve {!ZyCi19  
  28 1401 材料采购 procurement of materials @54*.q$  
  29 1402 在途物资 materials in transit ?9j{V7h  
  30 1403 原材料 raw materials ;sdN-mb  
  32 1406 库存商品 commodity stocks a<XCNTaVT  
  33 1407 发出商品 goods in transit HCA{pR`  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles !Gs} tiMH  
  42 1461 存货跌价准备 reserve against stock price declining {B$2"q/~  
  43 1501 待摊费用 fees to be apportioned #~:P}<h  
  45 1521 持有至到期投资 hold investment due 9V1cdb~?"T  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ]*"s\ix  
  47 1523 可供出售金融资产 financial assets available for sale k@!r#`j3  
  48 1524 长期股权投资 long-term stock ownership investment z,;;=V6 j  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve uE_c4Hp  
  50 1526 投资性房地产 investment real eastate 1ZJ4*bn  
  51 1531 长期应收款 long-term account receivable R5Yl1   
  52 1541 未实现融资收益 unrealized financing income l1_X(Z._V  
  54 1601 固定资产 permanent assets .;/L2Jv  
  55 1602 累计折旧 accumulated depreciation ,a|@d} U  
  56 1603 固定资产减值准备permanent assets reduction reserve W-2i+g)  
  57 1604 在建工程 construction in process -=$2p0" R  
  58 1605 工程物资 engineer material !jX4`/n2  
  59 1606 固定资产清理 disposal of fixed assets `linG1mF  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Lrz3   
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing UgHf*m  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture d<p2/aA  
  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 Y8s;w!/  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture W+>wu%[L  
  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 O0~vf[i];  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation N?r>%4  
  67 1701 无形资产 intangible assets $j` $[tX6l  
  68 1702 累计摊销 accumulated amortization sOFa!bdPW  
  69 1703 无形资产减值准备 intangible assets reduction reserve V%L/8Q~  
  70 1711 商誉 business reputation +}7f g82)  
  71 1801 长期待摊费用 long-term deferred expenses Bl.u=I:Y4  
  72 1811 递延所得税资产 deferred income tax assets A;K(J4y*  
  73 1901 待处理财产损溢 waiting assets profit and loss 4z4v\IpB  
  二、负债类 debt group =fLL|  
  74 2001 短期借款 short-term loan I %_MV  
  81 2101 交易性金融负债 transaction financial liabilities  I?Y d   
  83 2201 应付票据 notes payable 'E]A.3-Mt  
  84 2202 应付账款 account payable ND]S(C"?  
  85 2205 预收账款 item received in advance /9ZcM]X B  
  86 2211 应付职工薪酬 employee pay payable w*LbH]l<-  
  87 2221 应交税费 tax payable `_AM` >_  
  88 2231 应付股利 dividend payable MOz}Q1`a  
  89 2232 应付利息 interest payable oN2=DYC41  
  90 2241 其他应付款 other account payable t iQ;#p7%  
  97 2401 预提费用 withholding expenses )na&" bJ  
  98 2411 预计负债 estimated liabilities i s"vekC  
  99 2501 递延收益 deferred income Bt~s*{3$8  
  100 2601 长期借款 money borrowed for long term LVtu*k   
  101 2602 长期债券 long-term bond A=3HO\n5  
  106 2801 长期应付款 long-term account payable Eek9|i"p  
  107 2802 未确认融资费用 unacknowledged financial charges DQ6jT@ZDH  
  108 2811 专项应付款 special accounts payable O&?.&h  
  109 2901 递延所得税负债 deferred income tax liabilities s${_K*g6  
  三、共同类 T-L5zu  
  112 3101 衍生工具 derivative tool *K!++k!Ixa  
  113 3201 套期工具 arbitrage tool 9BON.` |_  
  114 3202 被套期项目 arbitrage project Agy <j   
  四、所有者权益类 L/r{xS   
  115 4001 实收资本 paid-up capital b](o]O{v  
  116 4002 资本公积 contributed surplus CMVS W6  
  117 4101 盈余公积 earned surplus 3{J.xWB@:  
  119 4103 本年利润 profit for the current year a8uYs DS  
  120 4104 利润分配 allocation of profits 3; /?q  
  121 4201 库存股 treasury stock UVX"fZ)  
  五、成本类 +uQB rG  
  122 5001 生产成本 production cost (O5)wej   
  123 5101 制造费用 cost of production ey1Z/|  
  124 5201 劳务成本 service cost Q_P5MLU>  
  125 5301 研发支出 research and development expenditures =Sxol>?t  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Ti= 3y497S  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ?ApRJm:T  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor T0 |H9>M  
  六、损益类 uEd,rEB>  
  129 6001 主营业务收入 main business income >Q2). E  
  130 6011 利息收入 金融共用​ interest income financial sharing HhSjR%6HY;  
  135 6051 其他业务收入 other business income = HE m)  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance n6f3H\/P&  
  137 6101 公允价值变动损益 sound value flexible loss and profit -J$g(sikt  
  138 6111 投资收益 income on investment |-kEGLH[*V  
  142 6301 营业外收入 nonrevenue receipt kV)' a  
  143 6401 主营业务成本 main business cost P^IY: -s  
  144 6402 其他业务支出 other business expense * BOBH;s  
  145 6405 营业税金及附加 business tariff and annex +WF.wP?y  
  146 6411 利息支出 金融共用 interest expense financial sharing J+2R&3;_O  
  155 6601 销售费用 marketing cost `SOhG?Zo  
  156 6602 管理费用 managing cost J?jeYW   
  157 6603 财务费用 financial cost @>O&Cpt  
  158 6604 勘探费用 exploration expense < 5ZJ]W  
  159 6701 资产减值损失 loss from asset devaluation Es;;t83p  
  160 6711 营业外支出 nonoperating expense *T4ge|zUc  
  161 6801 所得税 income tax 0|C[-ppr  
  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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