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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
K%S k{'  
  一、资产类 IKpNc+;p  
  1 1001 库存现金 cash on hand )=~1m85+5B  
  2 1002 银行存款 bank deposit ^Xh9:OBF  
  5 1015 其他货币资金 other monetary capital \OOj]gAe  
  9 1101 交易性金融资产 transaction monetary assets )4j#gHN\  
  11 1121 应收票据 notes receivable mI}'8 .  
  12 1122 应收账款 Account receivable U|,VH-#  
  13 1123 预付账款 account prepaid 3dXyKi  
  14 1131 应收股利 dividend receivable % nJ'r?+h  
  15 1132 应收利息 accrued interest receivable .a$][Jny  
  21 1231 其他应收款 accounts receivable-others ?!Y2fK=h0  
  22 1241 坏账准备 had debts reserve  Y]P]^3  
  28 1401 材料采购 procurement of materials 9^`G `D  
  29 1402 在途物资 materials in transit [~ fJ/  
  30 1403 原材料 raw materials Fe: 0nr9;  
  32 1406 库存商品 commodity stocks )PZ'{S  
  33 1407 发出商品 goods in transit zL1H[}[z+  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles (ZDRjBth[  
  42 1461 存货跌价准备 reserve against stock price declining --y .q~d  
  43 1501 待摊费用 fees to be apportioned R:=i/P/  
  45 1521 持有至到期投资 hold investment due HdLVXaD/  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve d!!5'/tmS  
  47 1523 可供出售金融资产 financial assets available for sale SZE X;M  
  48 1524 长期股权投资 long-term stock ownership investment w<5w?nP+Oh  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve y 2&G0y  
  50 1526 投资性房地产 investment real eastate 7x`uG mp1  
  51 1531 长期应收款 long-term account receivable iugTXZ(  
  52 1541 未实现融资收益 unrealized financing income JTrxh]  
  54 1601 固定资产 permanent assets wOINcEdx  
  55 1602 累计折旧 accumulated depreciation B2VUH..am  
  56 1603 固定资产减值准备permanent assets reduction reserve jRzR`>5  
  57 1604 在建工程 construction in process ]x! vPIyq  
  58 1605 工程物资 engineer material r'-)@|  
  59 1606 固定资产清理 disposal of fixed assets t[%9z6t  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ^KmyB6Yg  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing s\_ ,aI  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture W +C\/  
  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 db4Ol=  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture OE W IP  
  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 5{VrzzOK}  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation rJ K~kKG  
  67 1701 无形资产 intangible assets }Z"<KF  
  68 1702 累计摊销 accumulated amortization (q*Za  
  69 1703 无形资产减值准备 intangible assets reduction reserve [[ H XOPaV  
  70 1711 商誉 business reputation (:-=XR9 A`  
  71 1801 长期待摊费用 long-term deferred expenses 7'd_]e-.  
  72 1811 递延所得税资产 deferred income tax assets Jy{A1i@4~s  
  73 1901 待处理财产损溢 waiting assets profit and loss <5G*#0gw  
  二、负债类 debt group |{<g-)  
  74 2001 短期借款 short-term loan *[k7KG2_U  
  81 2101 交易性金融负债 transaction financial liabilities ="z\  
  83 2201 应付票据 notes payable O]90 F  
  84 2202 应付账款 account payable ZmUS}   
  85 2205 预收账款 item received in advance PKty'}KF  
  86 2211 应付职工薪酬 employee pay payable -(@dMY  
  87 2221 应交税费 tax payable Xb5n;=)  
  88 2231 应付股利 dividend payable mq do@  
  89 2232 应付利息 interest payable XQ.JzzY$  
  90 2241 其他应付款 other account payable kL{2az3"c  
  97 2401 预提费用 withholding expenses 3;@t {rIin  
  98 2411 预计负债 estimated liabilities 26&^n Uy  
  99 2501 递延收益 deferred income B/&axm%0  
  100 2601 长期借款 money borrowed for long term N_UZu  
  101 2602 长期债券 long-term bond +3!um  
  106 2801 长期应付款 long-term account payable qJKD| =_  
  107 2802 未确认融资费用 unacknowledged financial charges /!uxP~2U  
  108 2811 专项应付款 special accounts payable lmgMR|v  
  109 2901 递延所得税负债 deferred income tax liabilities 48Z{wV,  
  三、共同类 [ w i "  
  112 3101 衍生工具 derivative tool JY~s-jxa  
  113 3201 套期工具 arbitrage tool |U>BXX P  
  114 3202 被套期项目 arbitrage project 1Hp0,R}  
  四、所有者权益类 Q9]7.^l  
  115 4001 实收资本 paid-up capital 8J7 xs6@  
  116 4002 资本公积 contributed surplus Gmf.lHr$%  
  117 4101 盈余公积 earned surplus `[2nxP>w`  
  119 4103 本年利润 profit for the current year Jr==AfxyT  
  120 4104 利润分配 allocation of profits HFB2ep7N  
  121 4201 库存股 treasury stock |JtdCP{  
  五、成本类 8yF15['  
  122 5001 生产成本 production cost W -8<sv$b  
  123 5101 制造费用 cost of production <U (gjX  
  124 5201 劳务成本 service cost ?TLMoqmXM{  
  125 5301 研发支出 research and development expenditures YO|Kc {j2e  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor  +,gI|  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor @q}.BcSg  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Z;P[)q  
  六、损益类 j]6 Z*AxQ  
  129 6001 主营业务收入 main business income ![18+Q\  
  130 6011 利息收入 金融共用​ interest income financial sharing k:nr!Y<  
  135 6051 其他业务收入 other business income 2kp.Ljt@  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance tK`s Vsm>  
  137 6101 公允价值变动损益 sound value flexible loss and profit @{:E&K1f  
  138 6111 投资收益 income on investment Eg FV  
  142 6301 营业外收入 nonrevenue receipt DyD#4J)E  
  143 6401 主营业务成本 main business cost O$V 6QJ  
  144 6402 其他业务支出 other business expense W7c(] tg.  
  145 6405 营业税金及附加 business tariff and annex dw5.vXL`  
  146 6411 利息支出 金融共用 interest expense financial sharing ?54=TA|5`F  
  155 6601 销售费用 marketing cost \f}S Hh  
  156 6602 管理费用 managing cost &jT>)MXPu  
  157 6603 财务费用 financial cost R#"kh/M  
  158 6604 勘探费用 exploration expense < !v^Df  
  159 6701 资产减值损失 loss from asset devaluation be|k"s|6)  
  160 6711 营业外支出 nonoperating expense |<96H8  
  161 6801 所得税 income tax bjmUU6VLT  
  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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