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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 cOkjeHs 5  
  1 1001 库存现金 cash on hand ^@5#jS2  
  2 1002 银行存款 bank deposit k GR5!8$z  
  5 1015 其他货币资金 other monetary capital V4@ HIM  
  9 1101 交易性金融资产 transaction monetary assets MBXja#(k  
  11 1121 应收票据 notes receivable n#8N{ya5x1  
  12 1122 应收账款 Account receivable %%5K%z,R#  
  13 1123 预付账款 account prepaid  G9"2h \  
  14 1131 应收股利 dividend receivable k<x  %  
  15 1132 应收利息 accrued interest receivable Wyh    
  21 1231 其他应收款 accounts receivable-others p^S]O\;M7  
  22 1241 坏账准备 had debts reserve /G[; kR"  
  28 1401 材料采购 procurement of materials !#s1'x{o  
  29 1402 在途物资 materials in transit sz4)xJgF (  
  30 1403 原材料 raw materials "N\>v#>C  
  32 1406 库存商品 commodity stocks t_%6,?S6  
  33 1407 发出商品 goods in transit DG1C_hu i  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles j[2?}?  
  42 1461 存货跌价准备 reserve against stock price declining l8rBp87Q  
  43 1501 待摊费用 fees to be apportioned Huzw>  
  45 1521 持有至到期投资 hold investment due .b'hVOs{  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve BIyNiol$AJ  
  47 1523 可供出售金融资产 financial assets available for sale  lt%bGjk  
  48 1524 长期股权投资 long-term stock ownership investment ANgfG8>  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ]"?+R+  
  50 1526 投资性房地产 investment real eastate k=L(C^VP  
  51 1531 长期应收款 long-term account receivable )Nv$ SH  
  52 1541 未实现融资收益 unrealized financing income N4y$$.uv2  
  54 1601 固定资产 permanent assets BCN<l +u  
  55 1602 累计折旧 accumulated depreciation N]qX^RSb  
  56 1603 固定资产减值准备permanent assets reduction reserve woIcW  
  57 1604 在建工程 construction in process LU "e9  
  58 1605 工程物资 engineer material 2 ' fg  
  59 1606 固定资产清理 disposal of fixed assets Q(Uj5aX  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing O :P%gz4  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing E5@U~|V[  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Id-?her>B  
  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 <~ E'% 60;  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture cEzWIS?pp\  
  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 5T]GyftFV  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation _h;#\ )%~  
  67 1701 无形资产 intangible assets e]N?{s   
  68 1702 累计摊销 accumulated amortization J<8~w; i  
  69 1703 无形资产减值准备 intangible assets reduction reserve GR&T Z   
  70 1711 商誉 business reputation /Hxz@=LC1  
  71 1801 长期待摊费用 long-term deferred expenses :i'jQ<|wZN  
  72 1811 递延所得税资产 deferred income tax assets qgTN %%"~  
  73 1901 待处理财产损溢 waiting assets profit and loss B1\@ n$  
  二、负债类 debt group .CXe*Vbd  
  74 2001 短期借款 short-term loan Zr!he$8(2  
  81 2101 交易性金融负债 transaction financial liabilities !B 36+W+  
  83 2201 应付票据 notes payable Mx& P^#B3  
  84 2202 应付账款 account payable %*4Gx +b  
  85 2205 预收账款 item received in advance %) A-zzj  
  86 2211 应付职工薪酬 employee pay payable &Uqm3z?v  
  87 2221 应交税费 tax payable aBL+i -  
  88 2231 应付股利 dividend payable sR%,l  
  89 2232 应付利息 interest payable ?FC6NEu}8  
  90 2241 其他应付款 other account payable b.Wf*I?  
  97 2401 预提费用 withholding expenses 9n][#I)a3  
  98 2411 预计负债 estimated liabilities M+Rxt.~6  
  99 2501 递延收益 deferred income )dFTH?Mpo  
  100 2601 长期借款 money borrowed for long term  ^"Y5V5  
  101 2602 长期债券 long-term bond -t28"jyj  
  106 2801 长期应付款 long-term account payable xxnMvL;  
  107 2802 未确认融资费用 unacknowledged financial charges ]F&<{\:_}  
  108 2811 专项应付款 special accounts payable 6.fahg?E  
  109 2901 递延所得税负债 deferred income tax liabilities bY6y)l  
  三、共同类 DFvLCGkDk  
  112 3101 衍生工具 derivative tool q!l[^t|;  
  113 3201 套期工具 arbitrage tool mRI W9V  
  114 3202 被套期项目 arbitrage project G(piq4D  
  四、所有者权益类 !M]_CPh]  
  115 4001 实收资本 paid-up capital 3\Y}{(O |  
  116 4002 资本公积 contributed surplus n~/#~VTVe  
  117 4101 盈余公积 earned surplus !Pmv  
  119 4103 本年利润 profit for the current year K>H_q@-?f  
  120 4104 利润分配 allocation of profits i Rwqt-WZ  
  121 4201 库存股 treasury stock -#XNZy!//  
  五、成本类 \ ]AsL&  
  122 5001 生产成本 production cost UnjUA!v  
  123 5101 制造费用 cost of production i2<dn)K[~-  
  124 5201 劳务成本 service cost Q+4 xU  
  125 5301 研发支出 research and development expenditures @=jcdn!\M  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor %dXfC!  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor wg? :jK  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor BS }uv3  
  六、损益类 Y4PU~ l  
  129 6001 主营业务收入 main business income ,"/<N*vh  
  130 6011 利息收入 金融共用​ interest income financial sharing 9gMNS6D'b  
  135 6051 其他业务收入 other business income d7o~$4h|  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance !/0XoIf"  
  137 6101 公允价值变动损益 sound value flexible loss and profit F*WW v&\X  
  138 6111 投资收益 income on investment 22?9KZ`Z=  
  142 6301 营业外收入 nonrevenue receipt ]1]  
  143 6401 主营业务成本 main business cost E.Hw|y0_(|  
  144 6402 其他业务支出 other business expense 1KxtHLLU  
  145 6405 营业税金及附加 business tariff and annex K%h83tm+  
  146 6411 利息支出 金融共用 interest expense financial sharing Gq5)>'D?  
  155 6601 销售费用 marketing cost )i; y4S  
  156 6602 管理费用 managing cost dy u brIG  
  157 6603 财务费用 financial cost ZgO7W]Z4  
  158 6604 勘探费用 exploration expense Ba Ih,iu  
  159 6701 资产减值损失 loss from asset devaluation ]2Aqqy  
  160 6711 营业外支出 nonoperating expense VHsNz WI  
  161 6801 所得税 income tax !F{5"$  
  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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