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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
(`NRF6'&1L  
  一、资产类 Rv-o__C !  
  1 1001 库存现金 cash on hand |$t0cd  
  2 1002 银行存款 bank deposit (Gn[T1p?  
  5 1015 其他货币资金 other monetary capital $VA4% 9  
  9 1101 交易性金融资产 transaction monetary assets H1[aNwLr  
  11 1121 应收票据 notes receivable hvyN8We  
  12 1122 应收账款 Account receivable JdHc'WtS!|  
  13 1123 预付账款 account prepaid ]G B},  
  14 1131 应收股利 dividend receivable $-RhCnE  
  15 1132 应收利息 accrued interest receivable 2z\F m/Z.  
  21 1231 其他应收款 accounts receivable-others s]iOC6v  
  22 1241 坏账准备 had debts reserve XbC8t &Q],  
  28 1401 材料采购 procurement of materials + LwoBn>6  
  29 1402 在途物资 materials in transit >D<=9G(a  
  30 1403 原材料 raw materials M\&~D md  
  32 1406 库存商品 commodity stocks rieQ&Jt"  
  33 1407 发出商品 goods in transit o zYI/b^  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles {Y[D!W2y  
  42 1461 存货跌价准备 reserve against stock price declining Bkc-iC}F  
  43 1501 待摊费用 fees to be apportioned 4m*(D5Y=|  
  45 1521 持有至到期投资 hold investment due )ta5y7np  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve LXLDu2/@  
  47 1523 可供出售金融资产 financial assets available for sale l8-jFeeMd  
  48 1524 长期股权投资 long-term stock ownership investment J [ H?nX9  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve C=IH#E=  
  50 1526 投资性房地产 investment real eastate Xoy1Gi?  
  51 1531 长期应收款 long-term account receivable w8 $Qh%J'<  
  52 1541 未实现融资收益 unrealized financing income hYn'uL^~[  
  54 1601 固定资产 permanent assets x]oQl^ F  
  55 1602 累计折旧 accumulated depreciation |S{P`)z%f  
  56 1603 固定资产减值准备permanent assets reduction reserve  >Gu0&  
  57 1604 在建工程 construction in process 0EOX@;}  
  58 1605 工程物资 engineer material $kma#7  
  59 1606 固定资产清理 disposal of fixed assets GZEonCk[&  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing h'~- K`  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing >!1f`  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture %j">&U.[  
  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 dSVu_*y  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture -ZP&zOsDr  
  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 /8}+# h)[  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation S I7B6c  
  67 1701 无形资产 intangible assets $>=Nb~t!/  
  68 1702 累计摊销 accumulated amortization P(epG?Qg  
  69 1703 无形资产减值准备 intangible assets reduction reserve KeI:/2  
  70 1711 商誉 business reputation hPz df*(8  
  71 1801 长期待摊费用 long-term deferred expenses //lZmyP?  
  72 1811 递延所得税资产 deferred income tax assets rR@n> Xx  
  73 1901 待处理财产损溢 waiting assets profit and loss (QSWb>np  
  二、负债类 debt group {@5WeWlz~  
  74 2001 短期借款 short-term loan k6'#  
  81 2101 交易性金融负债 transaction financial liabilities o k s=|'&  
  83 2201 应付票据 notes payable !rg0U<bO!  
  84 2202 应付账款 account payable `^L<db^A  
  85 2205 预收账款 item received in advance id+m [']+  
  86 2211 应付职工薪酬 employee pay payable df6&Nu;4L  
  87 2221 应交税费 tax payable )8 :RiG2B  
  88 2231 应付股利 dividend payable MQ(/l_=zQ  
  89 2232 应付利息 interest payable SU  O;  
  90 2241 其他应付款 other account payable g[au-.:  
  97 2401 预提费用 withholding expenses s2?,'es  
  98 2411 预计负债 estimated liabilities ^HFU@/  
  99 2501 递延收益 deferred income = 6<w'>  
  100 2601 长期借款 money borrowed for long term f WjS)  
  101 2602 长期债券 long-term bond hlFU"u_  
  106 2801 长期应付款 long-term account payable X/-KkC  
  107 2802 未确认融资费用 unacknowledged financial charges v* ~ %x  
  108 2811 专项应付款 special accounts payable CS5jJi"pD3  
  109 2901 递延所得税负债 deferred income tax liabilities pq?[wp"  
  三、共同类 :Q ?J}N  
  112 3101 衍生工具 derivative tool UD<^r]'x  
  113 3201 套期工具 arbitrage tool G^rh*cb K  
  114 3202 被套期项目 arbitrage project 1LE^dS^V  
  四、所有者权益类 [gkRXP[DGs  
  115 4001 实收资本 paid-up capital n5k^v $'  
  116 4002 资本公积 contributed surplus z]l-?>Zbg  
  117 4101 盈余公积 earned surplus  K-5"#  
  119 4103 本年利润 profit for the current year mXU?+G0  
  120 4104 利润分配 allocation of profits \kV7NA  
  121 4201 库存股 treasury stock CDW(qq-zD  
  五、成本类  df4^C->:  
  122 5001 生产成本 production cost _`@Xy!Ye  
  123 5101 制造费用 cost of production 7tl)4A6  
  124 5201 劳务成本 service cost .l( r8qY#  
  125 5301 研发支出 research and development expenditures 9[p }.9/  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor *KjVPs  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 0Dm`Ek3A7x  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor QE#-A@c  
  六、损益类 L2>?m`wp  
  129 6001 主营业务收入 main business income _UBJPb@=U  
  130 6011 利息收入 金融共用​ interest income financial sharing ay:\P.`5)  
  135 6051 其他业务收入 other business income 9S H<d)^  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance i[ Gw 7'f  
  137 6101 公允价值变动损益 sound value flexible loss and profit 0^!,[oh6*  
  138 6111 投资收益 income on investment O5TK&j  
  142 6301 营业外收入 nonrevenue receipt UQ$\ an'  
  143 6401 主营业务成本 main business cost 2>MP:yY;K  
  144 6402 其他业务支出 other business expense +wz` _i)!  
  145 6405 营业税金及附加 business tariff and annex ZU| V+yT  
  146 6411 利息支出 金融共用 interest expense financial sharing W -C0 YU1  
  155 6601 销售费用 marketing cost U)`3[fo  
  156 6602 管理费用 managing cost s;_#7x#  
  157 6603 财务费用 financial cost |P .  =  
  158 6604 勘探费用 exploration expense v;bM.OL  
  159 6701 资产减值损失 loss from asset devaluation ilIV}8  
  160 6711 营业外支出 nonoperating expense h2/dhp  
  161 6801 所得税 income tax 9Nag%o{*S>  
  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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