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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 wRJ`RKJ-T  
  1 1001 库存现金 cash on hand pE 6r7  
  2 1002 银行存款 bank deposit -Xt0=3,  
  5 1015 其他货币资金 other monetary capital `.F3&pA  
  9 1101 交易性金融资产 transaction monetary assets 8@]vvZ2/gj  
  11 1121 应收票据 notes receivable }LryRcrD-n  
  12 1122 应收账款 Account receivable -o+; e3#  
  13 1123 预付账款 account prepaid C~"b-T  
  14 1131 应收股利 dividend receivable 5>>JQ2'W  
  15 1132 应收利息 accrued interest receivable c3J12+~;  
  21 1231 其他应收款 accounts receivable-others 0W,.1J2*  
  22 1241 坏账准备 had debts reserve Q+dLWFI  
  28 1401 材料采购 procurement of materials ~N8$abQJV  
  29 1402 在途物资 materials in transit [E0.4FLT!  
  30 1403 原材料 raw materials h"dn:5G:=  
  32 1406 库存商品 commodity stocks uHPd!# ]  
  33 1407 发出商品 goods in transit Wux[h8G  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles {YEGy  
  42 1461 存货跌价准备 reserve against stock price declining lbC9^~T+  
  43 1501 待摊费用 fees to be apportioned Z<`:xFy(  
  45 1521 持有至到期投资 hold investment due bdHHOpXM  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve j`%a2  
  47 1523 可供出售金融资产 financial assets available for sale ^=y%s  
  48 1524 长期股权投资 long-term stock ownership investment ;]_h")4"c  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve N^zFKDJG  
  50 1526 投资性房地产 investment real eastate 2{4f>,][  
  51 1531 长期应收款 long-term account receivable n4o}}tI  
  52 1541 未实现融资收益 unrealized financing income Q: j)F|uhc  
  54 1601 固定资产 permanent assets ]\*_}  
  55 1602 累计折旧 accumulated depreciation ;Mz7emt  
  56 1603 固定资产减值准备permanent assets reduction reserve u6i X&%e  
  57 1604 在建工程 construction in process N]&:xd5  
  58 1605 工程物资 engineer material 5RR4jX]  
  59 1606 固定资产清理 disposal of fixed assets n W:Bo#  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing (1Klj+"p%  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing TiD|.a8 S  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture MbXtmQ%C8  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture cg^=F_h  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture i lwIqj  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation _c,{}sn  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation , nW)A/?}  
  67 1701 无形资产 intangible assets 6!v$"u|[!'  
  68 1702 累计摊销 accumulated amortization T} K@ykT  
  69 1703 无形资产减值准备 intangible assets reduction reserve Ym 1; /'  
  70 1711 商誉 business reputation 41I2t(H @z  
  71 1801 长期待摊费用 long-term deferred expenses K$5mDScoJ  
  72 1811 递延所得税资产 deferred income tax assets #1Ie v7w  
  73 1901 待处理财产损溢 waiting assets profit and loss (PSL[P  
  二、负债类 debt group 9z7rv,  
  74 2001 短期借款 short-term loan 13f 'zx(AO  
  81 2101 交易性金融负债 transaction financial liabilities 7-d.eNQl  
  83 2201 应付票据 notes payable &[_D'jm+S0  
  84 2202 应付账款 account payable WZcAwYB  
  85 2205 预收账款 item received in advance L+_ JKc  
  86 2211 应付职工薪酬 employee pay payable 8B3C[?  
  87 2221 应交税费 tax payable UL`% Xx  
  88 2231 应付股利 dividend payable z~#d@c\  
  89 2232 应付利息 interest payable t_ id/  
  90 2241 其他应付款 other account payable :\~YbA  
  97 2401 预提费用 withholding expenses D(#6H~QN%  
  98 2411 预计负债 estimated liabilities ?7TuE !!M  
  99 2501 递延收益 deferred income U$ LI~XZM  
  100 2601 长期借款 money borrowed for long term %Q zk aXJ  
  101 2602 长期债券 long-term bond ?s[!JeUA  
  106 2801 长期应付款 long-term account payable KU;J2Kt  
  107 2802 未确认融资费用 unacknowledged financial charges oVY_|UujG  
  108 2811 专项应付款 special accounts payable xPzBbe  
  109 2901 递延所得税负债 deferred income tax liabilities $~NB .SY  
  三、共同类 oT"7O 5v  
  112 3101 衍生工具 derivative tool  BF /4  
  113 3201 套期工具 arbitrage tool /hAy1V6  
  114 3202 被套期项目 arbitrage project o>A']+`E u  
  四、所有者权益类 vPD%5 AJN  
  115 4001 实收资本 paid-up capital /g$8JL  
  116 4002 资本公积 contributed surplus - @tL]]  
  117 4101 盈余公积 earned surplus p']{WLDj2  
  119 4103 本年利润 profit for the current year >9t+lr1   
  120 4104 利润分配 allocation of profits na_Wp^;  
  121 4201 库存股 treasury stock [FeN(8hGS  
  五、成本类 #Ht;5p>5  
  122 5001 生产成本 production cost Q$A;Fk}-  
  123 5101 制造费用 cost of production 9 !V,++j  
  124 5201 劳务成本 service cost >Zh^,T={G  
  125 5301 研发支出 research and development expenditures =h[;'v{  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor >f(M5v(D\  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor C;oO=R3r  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 8}?w %FsN#  
  六、损益类 D;6C2>U~L  
  129 6001 主营业务收入 main business income 5Vlm?mPU  
  130 6011 利息收入 金融共用​ interest income financial sharing fr8hT(,s)  
  135 6051 其他业务收入 other business income Vn?|\3KY  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance &_,.*tha  
  137 6101 公允价值变动损益 sound value flexible loss and profit duoM >B>8]  
  138 6111 投资收益 income on investment Vw5Pgtx  
  142 6301 营业外收入 nonrevenue receipt `bW0Va N  
  143 6401 主营业务成本 main business cost \omfWWpK  
  144 6402 其他业务支出 other business expense <=@6UPsn2  
  145 6405 营业税金及附加 business tariff and annex JY$+<`XM  
  146 6411 利息支出 金融共用 interest expense financial sharing LX m@h  
  155 6601 销售费用 marketing cost rmPJid[8B~  
  156 6602 管理费用 managing cost mX G W+  
  157 6603 财务费用 financial cost ww)ow\  
  158 6604 勘探费用 exploration expense UD_8#DO{m1  
  159 6701 资产减值损失 loss from asset devaluation @^nE^;  
  160 6711 营业外支出 nonoperating expense sn8r`59C  
  161 6801 所得税 income tax _g6H&no[  
  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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