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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 taHJ ub  
  1 1001 库存现金 cash on hand %op**@4/t\  
  2 1002 银行存款 bank deposit }I+E\ <  
  5 1015 其他货币资金 other monetary capital b7?uq9  
  9 1101 交易性金融资产 transaction monetary assets H7&8\ FNa  
  11 1121 应收票据 notes receivable /$xU  
  12 1122 应收账款 Account receivable :1. L}4"gg  
  13 1123 预付账款 account prepaid z1 | TC  
  14 1131 应收股利 dividend receivable urs,34h  
  15 1132 应收利息 accrued interest receivable M>xK+q?O  
  21 1231 其他应收款 accounts receivable-others Eak$u>Fd8c  
  22 1241 坏账准备 had debts reserve ^+>laOzC`8  
  28 1401 材料采购 procurement of materials ok"k*?Ov  
  29 1402 在途物资 materials in transit O'p9u@kc  
  30 1403 原材料 raw materials ky,(xT4  
  32 1406 库存商品 commodity stocks X Swl Tg  
  33 1407 发出商品 goods in transit 6EoMt@7g  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles T9 E+\D  
  42 1461 存货跌价准备 reserve against stock price declining Tj` ,Z5vy  
  43 1501 待摊费用 fees to be apportioned .]Y$o^mf  
  45 1521 持有至到期投资 hold investment due B?gOHG*vd>  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve %ufN8w!p  
  47 1523 可供出售金融资产 financial assets available for sale }#RakV4  
  48 1524 长期股权投资 long-term stock ownership investment ,GhS[VJjR  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve UawyDs  
  50 1526 投资性房地产 investment real eastate 9IdA%RM~mH  
  51 1531 长期应收款 long-term account receivable Gi|w}j _  
  52 1541 未实现融资收益 unrealized financing income :S{BbQ){]  
  54 1601 固定资产 permanent assets 9rA0lqr]5  
  55 1602 累计折旧 accumulated depreciation Z!a =dnwHz  
  56 1603 固定资产减值准备permanent assets reduction reserve !I{0 _b{  
  57 1604 在建工程 construction in process aB2F C$z  
  58 1605 工程物资 engineer material h9&0Z +zs  
  59 1606 固定资产清理 disposal of fixed assets U/66L+1  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing xf\C|@i  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing IYE~t  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture )Yh+c=6 ?  
  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 gS!:+G%  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture x$A+lj]x  
  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 P-9)38`5  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ]Grek<  
  67 1701 无形资产 intangible assets htO +z7  
  68 1702 累计摊销 accumulated amortization .ljnDL/  
  69 1703 无形资产减值准备 intangible assets reduction reserve *2>&"B09`  
  70 1711 商誉 business reputation 7J D' )  
  71 1801 长期待摊费用 long-term deferred expenses WH#1 zv  
  72 1811 递延所得税资产 deferred income tax assets bI7Vwyz  
  73 1901 待处理财产损溢 waiting assets profit and loss !]A  
  二、负债类 debt group %OL$57Ia  
  74 2001 短期借款 short-term loan niMsQ  
  81 2101 交易性金融负债 transaction financial liabilities #X+JHl  
  83 2201 应付票据 notes payable n$A9_cHF7  
  84 2202 应付账款 account payable p;`>e>$  
  85 2205 预收账款 item received in advance 7~G9'P<  
  86 2211 应付职工薪酬 employee pay payable :_ `F{rDB  
  87 2221 应交税费 tax payable p}}R-D&K  
  88 2231 应付股利 dividend payable )W,aN)1)  
  89 2232 应付利息 interest payable nK1Slg#U  
  90 2241 其他应付款 other account payable ANAVn @ [  
  97 2401 预提费用 withholding expenses XAD- 'i  
  98 2411 预计负债 estimated liabilities t4."/ .=+  
  99 2501 递延收益 deferred income IkL #SgY  
  100 2601 长期借款 money borrowed for long term *?@?f&E/  
  101 2602 长期债券 long-term bond $8)+XmsCr  
  106 2801 长期应付款 long-term account payable W 8<&gh +  
  107 2802 未确认融资费用 unacknowledged financial charges gmUz9P(  
  108 2811 专项应付款 special accounts payable T= 80,  
  109 2901 递延所得税负债 deferred income tax liabilities X~b X5b[P  
  三、共同类 B- RjMxX4>  
  112 3101 衍生工具 derivative tool %Bj\W'V&p  
  113 3201 套期工具 arbitrage tool k&M;,e3v6  
  114 3202 被套期项目 arbitrage project }?$F}s-  
  四、所有者权益类 Q^P}\wb>  
  115 4001 实收资本 paid-up capital nUaJz Pl  
  116 4002 资本公积 contributed surplus xWH.^o,"  
  117 4101 盈余公积 earned surplus >>4qJ%bL  
  119 4103 本年利润 profit for the current year zF`0J  
  120 4104 利润分配 allocation of profits d(ZO6Nr Q  
  121 4201 库存股 treasury stock 7(1|xYCx$  
  五、成本类 LRxZcxmy  
  122 5001 生产成本 production cost ;HfmzY (  
  123 5101 制造费用 cost of production X;+sUj8  
  124 5201 劳务成本 service cost ~Py`P'+  
  125 5301 研发支出 research and development expenditures F@D`N0Pte  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor +zqn<<9  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ]6,\r"  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor w?PkO p  
  六、损益类 `GBW%X/  
  129 6001 主营业务收入 main business income Y sC>i`n9  
  130 6011 利息收入 金融共用​ interest income financial sharing n1ZbRV  
  135 6051 其他业务收入 other business income df8k7D;~e  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance j<m(PHSe  
  137 6101 公允价值变动损益 sound value flexible loss and profit c1(R uP:S  
  138 6111 投资收益 income on investment z  EX  
  142 6301 营业外收入 nonrevenue receipt 7DogM".}~Q  
  143 6401 主营业务成本 main business cost @, j*wnR  
  144 6402 其他业务支出 other business expense EmWn%eMN  
  145 6405 营业税金及附加 business tariff and annex G`D`Af/B  
  146 6411 利息支出 金融共用 interest expense financial sharing JJ-( Sl  
  155 6601 销售费用 marketing cost RF$eQzW  
  156 6602 管理费用 managing cost 5:[0z5Hww  
  157 6603 财务费用 financial cost eI}aQ]$ED  
  158 6604 勘探费用 exploration expense ]"As1"  
  159 6701 资产减值损失 loss from asset devaluation  [-1^-bb  
  160 6711 营业外支出 nonoperating expense l+K'beP  
  161 6801 所得税 income tax D(op)]8  
  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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