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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 t`8Jz~G`  
  1 1001 库存现金 cash on hand 2nyK'k  
  2 1002 银行存款 bank deposit L<!h3n  
  5 1015 其他货币资金 other monetary capital F_qApyU,7  
  9 1101 交易性金融资产 transaction monetary assets sE?%;uBb  
  11 1121 应收票据 notes receivable 05 6K)E  
  12 1122 应收账款 Account receivable ZWCsrV*;  
  13 1123 预付账款 account prepaid h"1}j'2>@  
  14 1131 应收股利 dividend receivable PaaMh[OmG  
  15 1132 应收利息 accrued interest receivable )Z:-qH  
  21 1231 其他应收款 accounts receivable-others -s 0SQe{!_  
  22 1241 坏账准备 had debts reserve FEk9a^Xyx  
  28 1401 材料采购 procurement of materials BQ6$T&  
  29 1402 在途物资 materials in transit }!iopu  
  30 1403 原材料 raw materials 16 AlmegDk  
  32 1406 库存商品 commodity stocks +ywz@0nx  
  33 1407 发出商品 goods in transit 9K& $8aD  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ?Z{/0X)]|  
  42 1461 存货跌价准备 reserve against stock price declining #`_W?-%^  
  43 1501 待摊费用 fees to be apportioned nOPB*{r|  
  45 1521 持有至到期投资 hold investment due I0F [Z\U  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve &}u_e`A  
  47 1523 可供出售金融资产 financial assets available for sale 1'hpg>U  
  48 1524 长期股权投资 long-term stock ownership investment D9g*+KM&  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve spA|[\Nl  
  50 1526 投资性房地产 investment real eastate l -XfUjJ  
  51 1531 长期应收款 long-term account receivable %`b s<ZWT  
  52 1541 未实现融资收益 unrealized financing income Nf4@m|#  
  54 1601 固定资产 permanent assets +O8[4zn&k  
  55 1602 累计折旧 accumulated depreciation DNmC   
  56 1603 固定资产减值准备permanent assets reduction reserve %1{S{FB  
  57 1604 在建工程 construction in process lz`\Q6rZ  
  58 1605 工程物资 engineer material XO;_F"H=  
  59 1606 固定资产清理 disposal of fixed assets [\ku,yd%0  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing @g[ijs\  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing L"YQji!  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture cUug}/!I  
  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 Sqp91[,  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture F[c oa5  
  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 gX!K%qJBg  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Ue9d0#9  
  67 1701 无形资产 intangible assets OkRb3}  
  68 1702 累计摊销 accumulated amortization QO$18MBcc  
  69 1703 无形资产减值准备 intangible assets reduction reserve bzG vnaTt  
  70 1711 商誉 business reputation ^X#)'\T  
  71 1801 长期待摊费用 long-term deferred expenses { %wrx'<  
  72 1811 递延所得税资产 deferred income tax assets d*TH$-F!p  
  73 1901 待处理财产损溢 waiting assets profit and loss <RxxGD  
  二、负债类 debt group =4)8a"7#.  
  74 2001 短期借款 short-term loan s3Bo'hGxG  
  81 2101 交易性金融负债 transaction financial liabilities 3x(Y+ ymP  
  83 2201 应付票据 notes payable &v]xYb)+<  
  84 2202 应付账款 account payable JXuks`:Q  
  85 2205 预收账款 item received in advance 6U ).vg<  
  86 2211 应付职工薪酬 employee pay payable B Hpay  
  87 2221 应交税费 tax payable C ,ldi"|  
  88 2231 应付股利 dividend payable Ks3YrKk;p  
  89 2232 应付利息 interest payable :2 \NG}  
  90 2241 其他应付款 other account payable xRZ K&vkKE  
  97 2401 预提费用 withholding expenses WDnNVE  
  98 2411 预计负债 estimated liabilities T pCXe\W  
  99 2501 递延收益 deferred income [?6+ r  
  100 2601 长期借款 money borrowed for long term #pWy%U  
  101 2602 长期债券 long-term bond 0]ai*\,W7~  
  106 2801 长期应付款 long-term account payable :tENn r.9v  
  107 2802 未确认融资费用 unacknowledged financial charges aAcQmq TT  
  108 2811 专项应付款 special accounts payable UaG&HGg]!  
  109 2901 递延所得税负债 deferred income tax liabilities "wVisL2+.  
  三、共同类 M\ wCZG  
  112 3101 衍生工具 derivative tool Z{u]qI{l  
  113 3201 套期工具 arbitrage tool P=_W{6  
  114 3202 被套期项目 arbitrage project B|syb!g  
  四、所有者权益类 F`;q9<NYRW  
  115 4001 实收资本 paid-up capital b 2\J<Nw  
  116 4002 资本公积 contributed surplus jz3f{~   
  117 4101 盈余公积 earned surplus h1'm[Y  
  119 4103 本年利润 profit for the current year -4Q\FLC'k  
  120 4104 利润分配 allocation of profits YxnZ0MY  
  121 4201 库存股 treasury stock e0C_ NFS+  
  五、成本类 shLMj)7!  
  122 5001 生产成本 production cost 2U R1T~r  
  123 5101 制造费用 cost of production mJ8Ei RSE  
  124 5201 劳务成本 service cost 5/hgWG6.t  
  125 5301 研发支出 research and development expenditures :MYLap&L&  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ^K<!`B  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor (R s;+S  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor t.!?"kP"c  
  六、损益类 55b/giX  
  129 6001 主营业务收入 main business income IM,d6lN6s  
  130 6011 利息收入 金融共用​ interest income financial sharing -{oZK{a1  
  135 6051 其他业务收入 other business income %f\j)qw  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance rZAP3)dA  
  137 6101 公允价值变动损益 sound value flexible loss and profit \"I418T K  
  138 6111 投资收益 income on investment [:izej(\  
  142 6301 营业外收入 nonrevenue receipt >of9m  
  143 6401 主营业务成本 main business cost !;t6\Z8&  
  144 6402 其他业务支出 other business expense D3tcwjXoW_  
  145 6405 营业税金及附加 business tariff and annex eiA$) rzy  
  146 6411 利息支出 金融共用 interest expense financial sharing %U[H`E  
  155 6601 销售费用 marketing cost Eb'M< ZY  
  156 6602 管理费用 managing cost [$]-W$j+  
  157 6603 财务费用 financial cost un`4q-S7  
  158 6604 勘探费用 exploration expense U[pR `u  
  159 6701 资产减值损失 loss from asset devaluation \+ Es e-la  
  160 6711 营业外支出 nonoperating expense 1n)YCSA  
  161 6801 所得税 income tax Nbf >Y  
  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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