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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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离线小飞兔
 

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-08-05
AC%JC+  
  一、资产类 n`7f"'/:  
  1 1001 库存现金 cash on hand `8_z!)  
  2 1002 银行存款 bank deposit afEF]i  
  5 1015 其他货币资金 other monetary capital NaUr!s  
  9 1101 交易性金融资产 transaction monetary assets ,yMU@Vg  
  11 1121 应收票据 notes receivable A#h/B+  
  12 1122 应收账款 Account receivable 9]'&RyH=#  
  13 1123 预付账款 account prepaid MmTC=/j  
  14 1131 应收股利 dividend receivable QfjN"25_  
  15 1132 应收利息 accrued interest receivable E;Y;r"  
  21 1231 其他应收款 accounts receivable-others =<z.mzqu5  
  22 1241 坏账准备 had debts reserve Cr ? 4Ngw  
  28 1401 材料采购 procurement of materials h11.'Eej`  
  29 1402 在途物资 materials in transit A vJ,SQt  
  30 1403 原材料 raw materials k0z&v <  
  32 1406 库存商品 commodity stocks RD,5AShP  
  33 1407 发出商品 goods in transit s,]%dG!  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles zy'D!db`Z  
  42 1461 存货跌价准备 reserve against stock price declining q%YV$$c   
  43 1501 待摊费用 fees to be apportioned XL}"1lE  
  45 1521 持有至到期投资 hold investment due W;6vpPhg#!  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve ?DV5y|}pj  
  47 1523 可供出售金融资产 financial assets available for sale TCKu,}s  
  48 1524 长期股权投资 long-term stock ownership investment FqFapRX66Z  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve XMN:]!1J  
  50 1526 投资性房地产 investment real eastate # uCB)n&.  
  51 1531 长期应收款 long-term account receivable E-5_{sc  
  52 1541 未实现融资收益 unrealized financing income 8|?LN8rp  
  54 1601 固定资产 permanent assets ow'Vz Ay-  
  55 1602 累计折旧 accumulated depreciation XM1`x  
  56 1603 固定资产减值准备permanent assets reduction reserve m^~S  
  57 1604 在建工程 construction in process 6.1)IQkO  
  58 1605 工程物资 engineer material ~X(UcZ 2  
  59 1606 固定资产清理 disposal of fixed assets B@YyQ'  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing K4Dp:2/K%  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing R<ND=[}s  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture $ <8~k^  
  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 z&8un% Jt  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Q^Ql\  
  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 sZgRt  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 'J)2g"T@  
  67 1701 无形资产 intangible assets G9P!_7 2  
  68 1702 累计摊销 accumulated amortization /t<@"BoV  
  69 1703 无形资产减值准备 intangible assets reduction reserve D('2p8;2"7  
  70 1711 商誉 business reputation mog[pu:!,  
  71 1801 长期待摊费用 long-term deferred expenses ~ (On|h  
  72 1811 递延所得税资产 deferred income tax assets `Pn[tuIO  
  73 1901 待处理财产损溢 waiting assets profit and loss #EGA#SKoq  
  二、负债类 debt group <bck~E  
  74 2001 短期借款 short-term loan E\ 8  
  81 2101 交易性金融负债 transaction financial liabilities QYb33pN|  
  83 2201 应付票据 notes payable )jrT6x^IB  
  84 2202 应付账款 account payable {Rq1HH  
  85 2205 预收账款 item received in advance (6 p]ZY  
  86 2211 应付职工薪酬 employee pay payable  _?vo U  
  87 2221 应交税费 tax payable F1%vtk;2?  
  88 2231 应付股利 dividend payable 0yM[Z':i'{  
  89 2232 应付利息 interest payable v60^4K>  
  90 2241 其他应付款 other account payable $4FX(O0Q@  
  97 2401 预提费用 withholding expenses j9+I0>#X  
  98 2411 预计负债 estimated liabilities 6 9y;`15  
  99 2501 递延收益 deferred income o\otgyoh  
  100 2601 长期借款 money borrowed for long term )}%O>%  
  101 2602 长期债券 long-term bond U).*q?.z  
  106 2801 长期应付款 long-term account payable 3VnQnd E  
  107 2802 未确认融资费用 unacknowledged financial charges cXMhq<GkAA  
  108 2811 专项应付款 special accounts payable nR>r2wMk@  
  109 2901 递延所得税负债 deferred income tax liabilities Mp$@`8X`  
  三、共同类 ~rr 4ok  
  112 3101 衍生工具 derivative tool 5qUTMT['T  
  113 3201 套期工具 arbitrage tool {Hmo1|_S|  
  114 3202 被套期项目 arbitrage project OYC_;CP  
  四、所有者权益类 p}b/XnV$~  
  115 4001 实收资本 paid-up capital Z BUArIC  
  116 4002 资本公积 contributed surplus J~B 7PW  
  117 4101 盈余公积 earned surplus I:V0Xxz5t  
  119 4103 本年利润 profit for the current year O#EV5FeF.  
  120 4104 利润分配 allocation of profits e,_ -Je  
  121 4201 库存股 treasury stock q*![AzFh  
  五、成本类 Nr<`Z  
  122 5001 生产成本 production cost Q^K"8 ;  
  123 5101 制造费用 cost of production ZI ;<7tF_z  
  124 5201 劳务成本 service cost 8;Fn7k_Uf  
  125 5301 研发支出 research and development expenditures 5Ky# GuC  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor &M/0g]4p  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Q zZ;Ob]'  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor juF{} J2  
  六、损益类 7`IpBm<  
  129 6001 主营业务收入 main business income FOwDp0  
  130 6011 利息收入 金融共用​ interest income financial sharing Wjh/M&,  
  135 6051 其他业务收入 other business income 8n BL\{'B[  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 0Z<I%<8bK  
  137 6101 公允价值变动损益 sound value flexible loss and profit 2jsw"aHW  
  138 6111 投资收益 income on investment Y!q!5Crfi  
  142 6301 营业外收入 nonrevenue receipt ik|-L8  
  143 6401 主营业务成本 main business cost '1fNBH2  
  144 6402 其他业务支出 other business expense qjAWeS/  
  145 6405 营业税金及附加 business tariff and annex o`z r>  
  146 6411 利息支出 金融共用 interest expense financial sharing 8 #X5K  
  155 6601 销售费用 marketing cost <WXzh5D2  
  156 6602 管理费用 managing cost 1 Q-bYJG  
  157 6603 财务费用 financial cost x6afI<dm  
  158 6604 勘探费用 exploration expense %S` v!*2  
  159 6701 资产减值损失 loss from asset devaluation m\>a,oZH  
  160 6711 营业外支出 nonoperating expense iGDLZE+?  
  161 6801 所得税 income tax `u!l3VZ/4  
  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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