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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 }+DDJ6Jzs  
  1 1001 库存现金 cash on hand UUm |@  
  2 1002 银行存款 bank deposit wOcg4HlW  
  5 1015 其他货币资金 other monetary capital ]fC7%"nB  
  9 1101 交易性金融资产 transaction monetary assets N D* ]gM  
  11 1121 应收票据 notes receivable  _8S4Q!  
  12 1122 应收账款 Account receivable kY!C_kFcn  
  13 1123 预付账款 account prepaid UE7'B ?  
  14 1131 应收股利 dividend receivable 6ZksqdP8  
  15 1132 应收利息 accrued interest receivable : ;TYL[  
  21 1231 其他应收款 accounts receivable-others 1;`Fe":;vC  
  22 1241 坏账准备 had debts reserve >0V0i%inmF  
  28 1401 材料采购 procurement of materials .K7C-Xn=  
  29 1402 在途物资 materials in transit M.[wKGX(  
  30 1403 原材料 raw materials +2y&B,L_Wh  
  32 1406 库存商品 commodity stocks GZ"/k<~0  
  33 1407 发出商品 goods in transit A'~#9@l<  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles *(nJX.7  
  42 1461 存货跌价准备 reserve against stock price declining UoRDeYQ`E  
  43 1501 待摊费用 fees to be apportioned v= 8VvT 8  
  45 1521 持有至到期投资 hold investment due raHVkE{<  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve D1ZC&B_}-  
  47 1523 可供出售金融资产 financial assets available for sale k_O-5{  
  48 1524 长期股权投资 long-term stock ownership investment ,D8&q?a  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve >Bx8IO1_\d  
  50 1526 投资性房地产 investment real eastate %/%gMRXG2  
  51 1531 长期应收款 long-term account receivable Y?t2,cm   
  52 1541 未实现融资收益 unrealized financing income [` 9^QEj  
  54 1601 固定资产 permanent assets zn^v!:[  
  55 1602 累计折旧 accumulated depreciation +!xu {2!  
  56 1603 固定资产减值准备permanent assets reduction reserve kF2Qv.5!  
  57 1604 在建工程 construction in process \!4|tBKVY  
  58 1605 工程物资 engineer material X~zRZ0  
  59 1606 固定资产清理 disposal of fixed assets en%B>]QI  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing (HJ$lxk<2h  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing -p^'XL*Z  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture +,wWhhvlzv  
  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 J% AG`  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture a7 =YG6[  
  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 b- uZ"Kf^  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation +9_,w bF  
  67 1701 无形资产 intangible assets Z>h{` X\2  
  68 1702 累计摊销 accumulated amortization \-d '9b?  
  69 1703 无形资产减值准备 intangible assets reduction reserve f| =# q  
  70 1711 商誉 business reputation  z \^  
  71 1801 长期待摊费用 long-term deferred expenses  < GU  
  72 1811 递延所得税资产 deferred income tax assets $^IjFdD  
  73 1901 待处理财产损溢 waiting assets profit and loss OF-WUa4t  
  二、负债类 debt group ) H+d.Y  
  74 2001 短期借款 short-term loan ;L$,gn5H  
  81 2101 交易性金融负债 transaction financial liabilities b?>VPuyBb  
  83 2201 应付票据 notes payable kz _M;h>  
  84 2202 应付账款 account payable GjLW`>  
  85 2205 预收账款 item received in advance aPt{C3<  
  86 2211 应付职工薪酬 employee pay payable [x|)}P7%s  
  87 2221 应交税费 tax payable  RY9. n  
  88 2231 应付股利 dividend payable ( mt*y]p?  
  89 2232 应付利息 interest payable 90(UgK&Y  
  90 2241 其他应付款 other account payable <dS5|||  
  97 2401 预提费用 withholding expenses =G*z 5 3  
  98 2411 预计负债 estimated liabilities [brkx3h  
  99 2501 递延收益 deferred income Q2FQhc@L(:  
  100 2601 长期借款 money borrowed for long term %VS 2M #f  
  101 2602 长期债券 long-term bond 2;h+;G  
  106 2801 长期应付款 long-term account payable I<KCt2:X  
  107 2802 未确认融资费用 unacknowledged financial charges Yu;9&b  
  108 2811 专项应付款 special accounts payable _^-D _y  
  109 2901 递延所得税负债 deferred income tax liabilities ]6q*)q:`  
  三、共同类 DEcGFRgN~  
  112 3101 衍生工具 derivative tool S,VyUe4P4  
  113 3201 套期工具 arbitrage tool s4N,^_j  
  114 3202 被套期项目 arbitrage project Z) t{JHm:  
  四、所有者权益类 K9^"NS3  
  115 4001 实收资本 paid-up capital }q]jjs  
  116 4002 资本公积 contributed surplus 9LHa&""  
  117 4101 盈余公积 earned surplus ~\3l!zIq  
  119 4103 本年利润 profit for the current year +2El  
  120 4104 利润分配 allocation of profits =~ '^;D  
  121 4201 库存股 treasury stock ys/vI/e\  
  五、成本类 8M~u_`6  
  122 5001 生产成本 production cost i!tc  
  123 5101 制造费用 cost of production ?o8a_9+  
  124 5201 劳务成本 service cost shD+eHo$  
  125 5301 研发支出 research and development expenditures B9AbKK$`  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor $8=(I2&TW  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 0+rW;-_(  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 9V.+U7\w  
  六、损益类 ^SgN(-QH  
  129 6001 主营业务收入 main business income k5q(7&C  
  130 6011 利息收入 金融共用​ interest income financial sharing _E&U?>g+  
  135 6051 其他业务收入 other business income y]w )`}Ax  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance :)j7U3u  
  137 6101 公允价值变动损益 sound value flexible loss and profit YN$`y1V  
  138 6111 投资收益 income on investment ML"_CQlE7  
  142 6301 营业外收入 nonrevenue receipt KoFv0~8Q  
  143 6401 主营业务成本 main business cost /8:gVXZi  
  144 6402 其他业务支出 other business expense raSF3b/0  
  145 6405 营业税金及附加 business tariff and annex xS-w\vbLV  
  146 6411 利息支出 金融共用 interest expense financial sharing ` 4OMZMq  
  155 6601 销售费用 marketing cost Zi ma^IL  
  156 6602 管理费用 managing cost DhHtz.6  
  157 6603 财务费用 financial cost 1]HHe*'Z  
  158 6604 勘探费用 exploration expense y)IGTW o  
  159 6701 资产减值损失 loss from asset devaluation "--/v. Cs  
  160 6711 营业外支出 nonoperating expense [1e.i  
  161 6801 所得税 income tax =Z^un&'  
  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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