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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 6Yl+IP];i  
  1 1001 库存现金 cash on hand pI_dV44W  
  2 1002 银行存款 bank deposit Y?$  
  5 1015 其他货币资金 other monetary capital R.cR:fA  
  9 1101 交易性金融资产 transaction monetary assets 0xY</S  
  11 1121 应收票据 notes receivable { [3xi`0-  
  12 1122 应收账款 Account receivable RO @=&3s  
  13 1123 预付账款 account prepaid 3l"8_zLP  
  14 1131 应收股利 dividend receivable _u]%K-_  
  15 1132 应收利息 accrued interest receivable Q' Tg0,,S  
  21 1231 其他应收款 accounts receivable-others ?:h* =0>  
  22 1241 坏账准备 had debts reserve ]tzF Ob  
  28 1401 材料采购 procurement of materials pD('6C;  
  29 1402 在途物资 materials in transit *`8JJs0g  
  30 1403 原材料 raw materials `FEa(Q+s  
  32 1406 库存商品 commodity stocks LmytO$?2(  
  33 1407 发出商品 goods in transit Sy' ]fGvx  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles }[R-)M  
  42 1461 存货跌价准备 reserve against stock price declining ,OERDWW|6  
  43 1501 待摊费用 fees to be apportioned C57m{RH  
  45 1521 持有至到期投资 hold investment due o{hX?,4i  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve P) cEYk  
  47 1523 可供出售金融资产 financial assets available for sale )N*Jc @Y@  
  48 1524 长期股权投资 long-term stock ownership investment '4SDAa2f  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve d&\3}uH  
  50 1526 投资性房地产 investment real eastate yO}5.  
  51 1531 长期应收款 long-term account receivable [2Zl '+  
  52 1541 未实现融资收益 unrealized financing income S+#|j  
  54 1601 固定资产 permanent assets t cO{CI  
  55 1602 累计折旧 accumulated depreciation Cv}^]_`Q  
  56 1603 固定资产减值准备permanent assets reduction reserve Z #T  
  57 1604 在建工程 construction in process B%tWi  
  58 1605 工程物资 engineer material I]DD5l}\  
  59 1606 固定资产清理 disposal of fixed assets L ^r & .N\  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 2v2XU\u{t  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing xK_oV+  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 'u E;8.,  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 4v`IAR?&K;  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 8NiR3*1  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation .`Q^8|$-K  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation :.r_4$F:  
  67 1701 无形资产 intangible assets  dOa9D  
  68 1702 累计摊销 accumulated amortization 4"_`Mu_%  
  69 1703 无形资产减值准备 intangible assets reduction reserve #=VYq4B=  
  70 1711 商誉 business reputation ""Da 2Md  
  71 1801 长期待摊费用 long-term deferred expenses Mc <u?H  
  72 1811 递延所得税资产 deferred income tax assets i")0 3b  
  73 1901 待处理财产损溢 waiting assets profit and loss fvcS=nRQv  
  二、负债类 debt group 7}g4ePYag  
  74 2001 短期借款 short-term loan L SP p  
  81 2101 交易性金融负债 transaction financial liabilities zh| 9\lf  
  83 2201 应付票据 notes payable H]pI$t3~  
  84 2202 应付账款 account payable ,2^4"gIl  
  85 2205 预收账款 item received in advance xDGS`o_w_  
  86 2211 应付职工薪酬 employee pay payable t&:L?K)j  
  87 2221 应交税费 tax payable AYgXqmH~+  
  88 2231 应付股利 dividend payable #c5jCy}n  
  89 2232 应付利息 interest payable R(`:~@ 3\6  
  90 2241 其他应付款 other account payable ;AE-=/<  
  97 2401 预提费用 withholding expenses 8;V9 %h`P>  
  98 2411 预计负债 estimated liabilities Z&Ciy n  
  99 2501 递延收益 deferred income z9*e%$+S  
  100 2601 长期借款 money borrowed for long term <S041KF.{6  
  101 2602 长期债券 long-term bond MUAs(M;  
  106 2801 长期应付款 long-term account payable Qr9;CVW  
  107 2802 未确认融资费用 unacknowledged financial charges t* =[RS*  
  108 2811 专项应付款 special accounts payable '*`#xNu[  
  109 2901 递延所得税负债 deferred income tax liabilities Y}1c>5{bE  
  三、共同类 xEp?|Q$  
  112 3101 衍生工具 derivative tool \ l#eW x  
  113 3201 套期工具 arbitrage tool n{FjFlX2=  
  114 3202 被套期项目 arbitrage project %VH,(}i  
  四、所有者权益类 REU,"  
  115 4001 实收资本 paid-up capital |Ha#2pt{bc  
  116 4002 资本公积 contributed surplus #3QPcoxa  
  117 4101 盈余公积 earned surplus IQRuqp KL  
  119 4103 本年利润 profit for the current year Jsysk $R  
  120 4104 利润分配 allocation of profits ca{MJz'  
  121 4201 库存股 treasury stock BtZ]~S}v  
  五、成本类 tqZ+2c<W3  
  122 5001 生产成本 production cost ) ](ls@*  
  123 5101 制造费用 cost of production ^>?=L\[  
  124 5201 劳务成本 service cost nUOi~cs  
  125 5301 研发支出 research and development expenditures kIVQ2hmv  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor d=PX}o^  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor "FWx;65CR  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor eHuJFM  
  六、损益类 MQQm3VaKS  
  129 6001 主营业务收入 main business income b,E?{uG  
  130 6011 利息收入 金融共用​ interest income financial sharing RZzHlZ  
  135 6051 其他业务收入 other business income yGdX >h  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance [mA-sl]  
  137 6101 公允价值变动损益 sound value flexible loss and profit eF,F<IJT{  
  138 6111 投资收益 income on investment \</!kY*3@t  
  142 6301 营业外收入 nonrevenue receipt #GE]]7:Na  
  143 6401 主营业务成本 main business cost lL:a}#qxU  
  144 6402 其他业务支出 other business expense k*\Bl4g  
  145 6405 营业税金及附加 business tariff and annex -GA F>  
  146 6411 利息支出 金融共用 interest expense financial sharing ( Jk& U8y  
  155 6601 销售费用 marketing cost AJbCC  
  156 6602 管理费用 managing cost 4|=>gdW)KN  
  157 6603 财务费用 financial cost }l|S]m!  
  158 6604 勘探费用 exploration expense OT%E|) 6'  
  159 6701 资产减值损失 loss from asset devaluation ?T/]w-q>  
  160 6711 营业外支出 nonoperating expense ^$K&Met  
  161 6801 所得税 income tax l1)~WqhE}  
  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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