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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
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  一、资产类 p: )=i"uL  
  1 1001 库存现金 cash on hand 7?D?s!%\  
  2 1002 银行存款 bank deposit 8rjD1<  
  5 1015 其他货币资金 other monetary capital i{16&4 '  
  9 1101 交易性金融资产 transaction monetary assets `(ik2#B`}  
  11 1121 应收票据 notes receivable e,r7UtjoxR  
  12 1122 应收账款 Account receivable F+ 7*SImv6  
  13 1123 预付账款 account prepaid |MOz> 1<a  
  14 1131 应收股利 dividend receivable ~ToU._  
  15 1132 应收利息 accrued interest receivable 2C1NDrS;}  
  21 1231 其他应收款 accounts receivable-others K&,";9c  
  22 1241 坏账准备 had debts reserve *U}ztH-+/  
  28 1401 材料采购 procurement of materials VkO*+"cGv  
  29 1402 在途物资 materials in transit 7<Qmpcp =  
  30 1403 原材料 raw materials _''un3eCY  
  32 1406 库存商品 commodity stocks Zu<S<??Jf  
  33 1407 发出商品 goods in transit #G_'5{V  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 9 r&JsCc  
  42 1461 存货跌价准备 reserve against stock price declining @qYT/V*/  
  43 1501 待摊费用 fees to be apportioned :wN !E{0j  
  45 1521 持有至到期投资 hold investment due vt n T   
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve o@7U4#E  
  47 1523 可供出售金融资产 financial assets available for sale g~$UU(HX  
  48 1524 长期股权投资 long-term stock ownership investment 6^!fuIZ;_  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 7A) E4f'  
  50 1526 投资性房地产 investment real eastate zWv0y8[ d  
  51 1531 长期应收款 long-term account receivable 7>f"4r_r6<  
  52 1541 未实现融资收益 unrealized financing income T--%UZD]W  
  54 1601 固定资产 permanent assets \*Yr&Lm  
  55 1602 累计折旧 accumulated depreciation }'faf{W  
  56 1603 固定资产减值准备permanent assets reduction reserve ktS^^!,l%  
  57 1604 在建工程 construction in process d S'J@e=#  
  58 1605 工程物资 engineer material 1;DRcVyS+  
  59 1606 固定资产清理 disposal of fixed assets z [ 'G"yCi  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing J3(E{w8Q  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 1D3 8T  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture [q C0YM  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture OScqf]H  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture .ANR |G  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation RKE"}|i +S  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation =*I|z+  
  67 1701 无形资产 intangible assets VX82n,'=t  
  68 1702 累计摊销 accumulated amortization kN78j  
  69 1703 无形资产减值准备 intangible assets reduction reserve u1Slu%^e  
  70 1711 商誉 business reputation (Li0*wRb  
  71 1801 长期待摊费用 long-term deferred expenses vf$IF|  
  72 1811 递延所得税资产 deferred income tax assets Lr 5{c5M  
  73 1901 待处理财产损溢 waiting assets profit and loss 9(nq 4 HvI  
  二、负债类 debt group 1_#;+ S  
  74 2001 短期借款 short-term loan q5L^>"  
  81 2101 交易性金融负债 transaction financial liabilities ~#jiX6<I  
  83 2201 应付票据 notes payable pf107S  
  84 2202 应付账款 account payable E>f{j:M  
  85 2205 预收账款 item received in advance AFm9"mQrw  
  86 2211 应付职工薪酬 employee pay payable beC%Tnb7  
  87 2221 应交税费 tax payable UAT\ .  
  88 2231 应付股利 dividend payable Je6wio- 4  
  89 2232 应付利息 interest payable jU7[z$GX  
  90 2241 其他应付款 other account payable #{{p4/:  
  97 2401 预提费用 withholding expenses zL9~gJ  
  98 2411 预计负债 estimated liabilities mJ=V <_  
  99 2501 递延收益 deferred income 11YJ W-V  
  100 2601 长期借款 money borrowed for long term >X eXd{$  
  101 2602 长期债券 long-term bond m O]>]   
  106 2801 长期应付款 long-term account payable ux)*B}/xh  
  107 2802 未确认融资费用 unacknowledged financial charges 16Jq*hKU  
  108 2811 专项应付款 special accounts payable ,z>-_HOnw  
  109 2901 递延所得税负债 deferred income tax liabilities Kx&" 9g$  
  三、共同类 |bnYHP$!  
  112 3101 衍生工具 derivative tool 'QxJU$  
  113 3201 套期工具 arbitrage tool 9#@s(s  
  114 3202 被套期项目 arbitrage project K%+4M#jj5  
  四、所有者权益类 l>b'b e9  
  115 4001 实收资本 paid-up capital d +,!p8Q  
  116 4002 资本公积 contributed surplus BZHoRd{EH  
  117 4101 盈余公积 earned surplus \U]K!K=  
  119 4103 本年利润 profit for the current year N`,\1hHMT  
  120 4104 利润分配 allocation of profits j&_>_*.y  
  121 4201 库存股 treasury stock MO0NNVVi%U  
  五、成本类 WV.hQX9P  
  122 5001 生产成本 production cost c6#E gN,X  
  123 5101 制造费用 cost of production NWvIwt{  
  124 5201 劳务成本 service cost nEd "~  
  125 5301 研发支出 research and development expenditures ;'8Wl  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor zMu9A|  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 2Kz$y JTp  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor E V)H>kM  
  六、损益类 Qd kus 214  
  129 6001 主营业务收入 main business income RuIBOo\XL7  
  130 6011 利息收入 金融共用​ interest income financial sharing ~M-L+XZl(  
  135 6051 其他业务收入 other business income ?%UiW7}j';  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance vm_]X{80;  
  137 6101 公允价值变动损益 sound value flexible loss and profit 1xd6p  
  138 6111 投资收益 income on investment Z>bNU  
  142 6301 营业外收入 nonrevenue receipt A1-,b.Ni  
  143 6401 主营业务成本 main business cost |cY,@X,X6  
  144 6402 其他业务支出 other business expense qb=2J5su  
  145 6405 营业税金及附加 business tariff and annex (,#m  +  
  146 6411 利息支出 金融共用 interest expense financial sharing ,++HiYOG}e  
  155 6601 销售费用 marketing cost t^"8M6BqC;  
  156 6602 管理费用 managing cost 5l1R")0`t_  
  157 6603 财务费用 financial cost T?m@`"L,  
  158 6604 勘探费用 exploration expense n19A>,m  
  159 6701 资产减值损失 loss from asset devaluation \f? K74  
  160 6711 营业外支出 nonoperating expense IRx% L?  
  161 6801 所得税 income tax ' QG`^@Z  
  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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