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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 Rn-G @}f  
  1 1001 库存现金 cash on hand @u/H8\.l  
  2 1002 银行存款 bank deposit {^J!<k,R\;  
  5 1015 其他货币资金 other monetary capital \, 8p1$G  
  9 1101 交易性金融资产 transaction monetary assets KXf<$\+zO  
  11 1121 应收票据 notes receivable zmiZ]uq  
  12 1122 应收账款 Account receivable 0I 5&a  
  13 1123 预付账款 account prepaid 4PWAGuN^  
  14 1131 应收股利 dividend receivable o>F*Itr{  
  15 1132 应收利息 accrued interest receivable +{$QAjW(/  
  21 1231 其他应收款 accounts receivable-others 2+.18"rvi  
  22 1241 坏账准备 had debts reserve ZB[k{Y  
  28 1401 材料采购 procurement of materials C#;@y|Rw  
  29 1402 在途物资 materials in transit , ECLqs%  
  30 1403 原材料 raw materials GX?*1  
  32 1406 库存商品 commodity stocks \~#WY5  
  33 1407 发出商品 goods in transit fxgU~'  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles /syVGmS'M  
  42 1461 存货跌价准备 reserve against stock price declining ka/XK[/'  
  43 1501 待摊费用 fees to be apportioned 0/ !,Dn  
  45 1521 持有至到期投资 hold investment due !8R@@,_v  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve nN aXp*J  
  47 1523 可供出售金融资产 financial assets available for sale O> c$sL0g  
  48 1524 长期股权投资 long-term stock ownership investment 3~Qd)j"<  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve .VM3D0aV  
  50 1526 投资性房地产 investment real eastate RJ~ %0  
  51 1531 长期应收款 long-term account receivable mI7~c;~  
  52 1541 未实现融资收益 unrealized financing income nX^1$')gp  
  54 1601 固定资产 permanent assets zN~6HZ_:^  
  55 1602 累计折旧 accumulated depreciation a}gk T]  
  56 1603 固定资产减值准备permanent assets reduction reserve 3A,rHYS  
  57 1604 在建工程 construction in process A\AT0th  
  58 1605 工程物资 engineer material r?A|d.Tl  
  59 1606 固定资产清理 disposal of fixed assets 33K*qaRAD  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing aY)2eY  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing h2w}wsb0l  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Bs8[+Ft5  
  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 p'f%%#I  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture r-IT(DzkD  
  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 g=l:cVr8y  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation T9syo/(  
  67 1701 无形资产 intangible assets --fFpM3EvS  
  68 1702 累计摊销 accumulated amortization 0Fw6Dq<8-!  
  69 1703 无形资产减值准备 intangible assets reduction reserve yGj.)$1},@  
  70 1711 商誉 business reputation 6CCbBA  
  71 1801 长期待摊费用 long-term deferred expenses wO.iKX;  
  72 1811 递延所得税资产 deferred income tax assets iqwkARG"  
  73 1901 待处理财产损溢 waiting assets profit and loss /nZ;v4  
  二、负债类 debt group X!tf#tl  
  74 2001 短期借款 short-term loan F|+W.9  
  81 2101 交易性金融负债 transaction financial liabilities bZ 443SG  
  83 2201 应付票据 notes payable ROc`BH=  
  84 2202 应付账款 account payable Q_p[k KH  
  85 2205 预收账款 item received in advance p fT60W[m  
  86 2211 应付职工薪酬 employee pay payable (Yb[)m>fQ}  
  87 2221 应交税费 tax payable l=}~v  
  88 2231 应付股利 dividend payable :G5RYi  
  89 2232 应付利息 interest payable qO@@8/l  
  90 2241 其他应付款 other account payable o "z@&G" ^  
  97 2401 预提费用 withholding expenses  dy>!KO  
  98 2411 预计负债 estimated liabilities )G1P^WV4  
  99 2501 递延收益 deferred income !>z:m!MlQ  
  100 2601 长期借款 money borrowed for long term v2+!1r7@  
  101 2602 长期债券 long-term bond D y-S98Y  
  106 2801 长期应付款 long-term account payable x@>&IBiL  
  107 2802 未确认融资费用 unacknowledged financial charges x=Hndx^  
  108 2811 专项应付款 special accounts payable q,>?QBct*  
  109 2901 递延所得税负债 deferred income tax liabilities kAA>FI6  
  三、共同类  #^#HuDH  
  112 3101 衍生工具 derivative tool wzCUZ1N9q  
  113 3201 套期工具 arbitrage tool h"+ `13  
  114 3202 被套期项目 arbitrage project SHVWwoieT  
  四、所有者权益类 q'Wr[A40j  
  115 4001 实收资本 paid-up capital &>g'$a<[  
  116 4002 资本公积 contributed surplus 790-)\:CY  
  117 4101 盈余公积 earned surplus Cq)IayD@  
  119 4103 本年利润 profit for the current year I@#;nyAj"  
  120 4104 利润分配 allocation of profits U_GgCI)  
  121 4201 库存股 treasury stock 6uPcXd:8ZR  
  五、成本类 eYX5(`c[  
  122 5001 生产成本 production cost a>O9pX  
  123 5101 制造费用 cost of production Q]/Uq~m C  
  124 5201 劳务成本 service cost 81LNkE,  
  125 5301 研发支出 research and development expenditures "KX=ow#z|  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor "es?=  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor :Y,BdU  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor K14^JAdY/  
  六、损益类 y !$alE  
  129 6001 主营业务收入 main business income T:]L/wCj  
  130 6011 利息收入 金融共用​ interest income financial sharing .xhK'}l[  
  135 6051 其他业务收入 other business income J (4"S o_  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Cqii}  
  137 6101 公允价值变动损益 sound value flexible loss and profit q#w8wH"  
  138 6111 投资收益 income on investment C)'q QvA  
  142 6301 营业外收入 nonrevenue receipt {--0 z3n>  
  143 6401 主营业务成本 main business cost Z/;Xl~  
  144 6402 其他业务支出 other business expense ZK;zm  
  145 6405 营业税金及附加 business tariff and annex 94sk kEj  
  146 6411 利息支出 金融共用 interest expense financial sharing ".^VI2T  
  155 6601 销售费用 marketing cost dovZ#D@Q  
  156 6602 管理费用 managing cost sg'pO*_&  
  157 6603 财务费用 financial cost k3?rp`V1  
  158 6604 勘探费用 exploration expense P 3MhU;  
  159 6701 资产减值损失 loss from asset devaluation ML;*e"$  
  160 6711 营业外支出 nonoperating expense css64WX^0c  
  161 6801 所得税 income tax E%oY7.~-  
  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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