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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 !.,J;Qt  
  1 1001 库存现金 cash on hand 5H.~pc2y  
  2 1002 银行存款 bank deposit w^Y/J4 I0  
  5 1015 其他货币资金 other monetary capital [hSJ)IZh  
  9 1101 交易性金融资产 transaction monetary assets d7](fw@c  
  11 1121 应收票据 notes receivable ["f6Ern  
  12 1122 应收账款 Account receivable MoN0w.V  
  13 1123 预付账款 account prepaid msgR"T3'  
  14 1131 应收股利 dividend receivable p#jAEY p  
  15 1132 应收利息 accrued interest receivable P}~MO)*1  
  21 1231 其他应收款 accounts receivable-others Mq<ob+  
  22 1241 坏账准备 had debts reserve />mK.FT  
  28 1401 材料采购 procurement of materials f~wON>$K  
  29 1402 在途物资 materials in transit ^P@:CBO  
  30 1403 原材料 raw materials :+DrV\ )  
  32 1406 库存商品 commodity stocks .F8[;+  
  33 1407 发出商品 goods in transit  .x%w#  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles i*/i"W<  
  42 1461 存货跌价准备 reserve against stock price declining ~D3 S01ecM  
  43 1501 待摊费用 fees to be apportioned N<i5X.X  
  45 1521 持有至到期投资 hold investment due %?+vtX  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve  7q y PI  
  47 1523 可供出售金融资产 financial assets available for sale )>{ .t=#  
  48 1524 长期股权投资 long-term stock ownership investment OM0r*<D"!  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve H2BRI d  
  50 1526 投资性房地产 investment real eastate #dae^UjM  
  51 1531 长期应收款 long-term account receivable %<-OdyM  
  52 1541 未实现融资收益 unrealized financing income z.8nYL5^}  
  54 1601 固定资产 permanent assets WF`%7A39Af  
  55 1602 累计折旧 accumulated depreciation _ cQ '3@  
  56 1603 固定资产减值准备permanent assets reduction reserve dvjj"F'Bf  
  57 1604 在建工程 construction in process k5E2{&wZ  
  58 1605 工程物资 engineer material ,i6E L  
  59 1606 固定资产清理 disposal of fixed assets 6Yn>9llo}=  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing "jyo'r  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing YA$YT8iMe  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture w"?Q0bhV9y  
  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 Cg]|x+  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture I9 z s  
  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 x4_MbUe  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation J-tqEK*  
  67 1701 无形资产 intangible assets 8^}/T#l  
  68 1702 累计摊销 accumulated amortization 'Wnh1|z  
  69 1703 无形资产减值准备 intangible assets reduction reserve kyAN O  
  70 1711 商誉 business reputation jzV"(p!  
  71 1801 长期待摊费用 long-term deferred expenses :W0p3 6"  
  72 1811 递延所得税资产 deferred income tax assets pFS@yHs  
  73 1901 待处理财产损溢 waiting assets profit and loss uQvTir*e  
  二、负债类 debt group ]6B9\C.2-_  
  74 2001 短期借款 short-term loan 3S3(Gl  
  81 2101 交易性金融负债 transaction financial liabilities x3cjyu<K  
  83 2201 应付票据 notes payable :@i+yN cV  
  84 2202 应付账款 account payable IOZw[9](+  
  85 2205 预收账款 item received in advance 1<'z)r4  
  86 2211 应付职工薪酬 employee pay payable 4,LS08&gh  
  87 2221 应交税费 tax payable  B`e/ /  
  88 2231 应付股利 dividend payable 7JBs7LG  
  89 2232 应付利息 interest payable |K1S(m<F  
  90 2241 其他应付款 other account payable XiTi3vCe  
  97 2401 预提费用 withholding expenses Gw3+TvwU+Q  
  98 2411 预计负债 estimated liabilities ;/$pxD  
  99 2501 递延收益 deferred income LHA^uuBN}  
  100 2601 长期借款 money borrowed for long term UDr 1t n  
  101 2602 长期债券 long-term bond 76rv$z{g^  
  106 2801 长期应付款 long-term account payable g ZtQtFi  
  107 2802 未确认融资费用 unacknowledged financial charges UUDUd a  
  108 2811 专项应付款 special accounts payable z )hK2JD  
  109 2901 递延所得税负债 deferred income tax liabilities #ae?#?/"  
  三、共同类 %>Gb]dv?  
  112 3101 衍生工具 derivative tool 1ARtFR2C{b  
  113 3201 套期工具 arbitrage tool QD,m`7(  
  114 3202 被套期项目 arbitrage project K sOSPQDGE  
  四、所有者权益类 [T r7SU#x  
  115 4001 实收资本 paid-up capital xF!IT"5D  
  116 4002 资本公积 contributed surplus +h"i6`g  
  117 4101 盈余公积 earned surplus E7/UsUV.  
  119 4103 本年利润 profit for the current year Bbs1U  
  120 4104 利润分配 allocation of profits %U{sn\V  
  121 4201 库存股 treasury stock Hj>9#>b  
  五、成本类 5Jo'h]  
  122 5001 生产成本 production cost #).^k-  
  123 5101 制造费用 cost of production DGGySO6=$e  
  124 5201 劳务成本 service cost [Ix6ArY  
  125 5301 研发支出 research and development expenditures HD KF>S_S  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor n R,QG8  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor NW6;7nWb  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor B0b|+5WhR  
  六、损益类 2?%*UxcO  
  129 6001 主营业务收入 main business income :epBd3f  
  130 6011 利息收入 金融共用​ interest income financial sharing acS~%^"<_  
  135 6051 其他业务收入 other business income ?MFC(Wsh  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ?<t?G  
  137 6101 公允价值变动损益 sound value flexible loss and profit 5/P. 4<c7  
  138 6111 投资收益 income on investment _'cB<9P  
  142 6301 营业外收入 nonrevenue receipt }Q: CZ  
  143 6401 主营业务成本 main business cost 9ad)=3A&L  
  144 6402 其他业务支出 other business expense L;:PeYPL  
  145 6405 营业税金及附加 business tariff and annex S*G^U1Sc+  
  146 6411 利息支出 金融共用 interest expense financial sharing RjVU m+<  
  155 6601 销售费用 marketing cost x} =,'Ko}3  
  156 6602 管理费用 managing cost @Dsw. @/  
  157 6603 财务费用 financial cost O:GPuVb\  
  158 6604 勘探费用 exploration expense |Jx:#OM  
  159 6701 资产减值损失 loss from asset devaluation t+A*Ws*o  
  160 6711 营业外支出 nonoperating expense )8^E{w^D}  
  161 6801 所得税 income tax p+iNi4y@  
  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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