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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 Ino$N|G[  
  1 1001 库存现金 cash on hand "6[a%f#Q  
  2 1002 银行存款 bank deposit H C %tJ:G  
  5 1015 其他货币资金 other monetary capital HR.^ y$IE  
  9 1101 交易性金融资产 transaction monetary assets 2(SU# /,  
  11 1121 应收票据 notes receivable u%TZ),ny-  
  12 1122 应收账款 Account receivable )@vhqVv?  
  13 1123 预付账款 account prepaid  [#+yL  
  14 1131 应收股利 dividend receivable [r[IWy(}  
  15 1132 应收利息 accrued interest receivable & XS2q0-x  
  21 1231 其他应收款 accounts receivable-others kTC'`xv  
  22 1241 坏账准备 had debts reserve E_fH,YJ?9  
  28 1401 材料采购 procurement of materials {ylY"FA  
  29 1402 在途物资 materials in transit -?jI{].:8  
  30 1403 原材料 raw materials kAu-=X  
  32 1406 库存商品 commodity stocks cRR[ci34k  
  33 1407 发出商品 goods in transit we4k VAn  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles GJu[ af  
  42 1461 存货跌价准备 reserve against stock price declining gdPPk=LD  
  43 1501 待摊费用 fees to be apportioned 3q$[r_   
  45 1521 持有至到期投资 hold investment due 8OS@gpz  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve *3uBS2Ld  
  47 1523 可供出售金融资产 financial assets available for sale UN FQ`L  
  48 1524 长期股权投资 long-term stock ownership investment  U(d K  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve r JvtE} x1  
  50 1526 投资性房地产 investment real eastate }9Th`   
  51 1531 长期应收款 long-term account receivable 9.:]eL  
  52 1541 未实现融资收益 unrealized financing income Yk;-]qi7  
  54 1601 固定资产 permanent assets a#huK~$~  
  55 1602 累计折旧 accumulated depreciation `u<\ 4&W  
  56 1603 固定资产减值准备permanent assets reduction reserve e_<'zH_1  
  57 1604 在建工程 construction in process #[ H4`hZ  
  58 1605 工程物资 engineer material O/(QLgUr  
  59 1606 固定资产清理 disposal of fixed assets [~aRA'qJ{V  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing _/S qw  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing + :IwP  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture KQf=t0Z=Ce  
  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 d@0p<at>~  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Gu#Vc.e  
  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 1Fg*--8[r  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation NsPAWI|4  
  67 1701 无形资产 intangible assets VRb+-T7"  
  68 1702 累计摊销 accumulated amortization Jw 4#u5$$Z  
  69 1703 无形资产减值准备 intangible assets reduction reserve >U~{WM$"Y  
  70 1711 商誉 business reputation N4[`pXM6  
  71 1801 长期待摊费用 long-term deferred expenses $fzO:br5WJ  
  72 1811 递延所得税资产 deferred income tax assets \80W?9qj  
  73 1901 待处理财产损溢 waiting assets profit and loss 483/ZgzT`  
  二、负债类 debt group 3)6TnY/u6{  
  74 2001 短期借款 short-term loan eP?=tUB!S  
  81 2101 交易性金融负债 transaction financial liabilities 8 t)?$j$  
  83 2201 应付票据 notes payable qxQuXF>:#  
  84 2202 应付账款 account payable tk5zq-/ d  
  85 2205 预收账款 item received in advance wHR# -g'  
  86 2211 应付职工薪酬 employee pay payable -MK9IO]i  
  87 2221 应交税费 tax payable S"@/F- 81  
  88 2231 应付股利 dividend payable cIS?EW]S%X  
  89 2232 应付利息 interest payable L0Ycf|[s,  
  90 2241 其他应付款 other account payable 8v ZY+Q >  
  97 2401 预提费用 withholding expenses b2tUJ2p  
  98 2411 预计负债 estimated liabilities U.GRN)fL4  
  99 2501 递延收益 deferred income N^TE ;BM  
  100 2601 长期借款 money borrowed for long term nI es}n:  
  101 2602 长期债券 long-term bond ^vY[d]R _\  
  106 2801 长期应付款 long-term account payable H{BP7!t[V  
  107 2802 未确认融资费用 unacknowledged financial charges D}MCVNd^  
  108 2811 专项应付款 special accounts payable J#*%r)  
  109 2901 递延所得税负债 deferred income tax liabilities @2`$ XWD  
  三、共同类 +F4SU(T  
  112 3101 衍生工具 derivative tool A<U9$"j9J  
  113 3201 套期工具 arbitrage tool Z1y=L$t8  
  114 3202 被套期项目 arbitrage project mm:g9j  
  四、所有者权益类 ubQbEv{(,  
  115 4001 实收资本 paid-up capital 4G_At  
  116 4002 资本公积 contributed surplus %K[ u  
  117 4101 盈余公积 earned surplus `3e>JIl"0  
  119 4103 本年利润 profit for the current year IA;'5IF  
  120 4104 利润分配 allocation of profits k d9<&.y{  
  121 4201 库存股 treasury stock L)z `  
  五、成本类 ,+>JQ82  
  122 5001 生产成本 production cost TF %MO\!  
  123 5101 制造费用 cost of production b6?&h:{k  
  124 5201 劳务成本 service cost mUdj2vB$+'  
  125 5301 研发支出 research and development expenditures 2X,`t%o  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor s qEOXO  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor v;o/M6GL5  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor _+6aD|7x  
  六、损益类 6%B)  
  129 6001 主营业务收入 main business income VsQ~Y,7  
  130 6011 利息收入 金融共用​ interest income financial sharing O>3f*Cc  
  135 6051 其他业务收入 other business income ;i,3KJ[L  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance eUVhNg  
  137 6101 公允价值变动损益 sound value flexible loss and profit ^1-Vd5g  
  138 6111 投资收益 income on investment .Y5o&at6s  
  142 6301 营业外收入 nonrevenue receipt 2r"J"C  
  143 6401 主营业务成本 main business cost wZ%a:Z4TcM  
  144 6402 其他业务支出 other business expense !Z!X]F-fY  
  145 6405 营业税金及附加 business tariff and annex ?p'DgL{  
  146 6411 利息支出 金融共用 interest expense financial sharing Db K(Rh_ K  
  155 6601 销售费用 marketing cost k@[{_@>4^  
  156 6602 管理费用 managing cost l{mC|8X  
  157 6603 财务费用 financial cost 045_0+r"@  
  158 6604 勘探费用 exploration expense 1W'0h$5^"  
  159 6701 资产减值损失 loss from asset devaluation I&9Itn p$  
  160 6711 营业外支出 nonoperating expense U BWUq  
  161 6801 所得税 income tax e X{#F gFc  
  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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