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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 #.}Su+XF  
  1 1001 库存现金 cash on hand l;Zc[6   
  2 1002 银行存款 bank deposit 8%7H F:  
  5 1015 其他货币资金 other monetary capital ^f!d8 V  
  9 1101 交易性金融资产 transaction monetary assets A'|W0|R9  
  11 1121 应收票据 notes receivable F5L/7j<}  
  12 1122 应收账款 Account receivable ]-{T-*h:  
  13 1123 预付账款 account prepaid z[qM2  
  14 1131 应收股利 dividend receivable >~J_9'gX6  
  15 1132 应收利息 accrued interest receivable L0|Vc9  
  21 1231 其他应收款 accounts receivable-others  wb4 4  
  22 1241 坏账准备 had debts reserve _F^|n}Qbj  
  28 1401 材料采购 procurement of materials iG!MIt*  
  29 1402 在途物资 materials in transit 7"4|`y^#  
  30 1403 原材料 raw materials snj4MA@ I]  
  32 1406 库存商品 commodity stocks  wSV[nK  
  33 1407 发出商品 goods in transit J+?xfg  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ;?inf`t  
  42 1461 存货跌价准备 reserve against stock price declining ]2zx}D4f  
  43 1501 待摊费用 fees to be apportioned pfAp2"  
  45 1521 持有至到期投资 hold investment due wrsETB c  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve (U/[i.r5Cj  
  47 1523 可供出售金融资产 financial assets available for sale >1s:F5u"  
  48 1524 长期股权投资 long-term stock ownership investment RWTv,pLK  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve @uY%;%Pa8  
  50 1526 投资性房地产 investment real eastate {br4B7b  
  51 1531 长期应收款 long-term account receivable .(9IAAwKn  
  52 1541 未实现融资收益 unrealized financing income r(vk2Qy  
  54 1601 固定资产 permanent assets ;5y4v  
  55 1602 累计折旧 accumulated depreciation a3E s7R+S  
  56 1603 固定资产减值准备permanent assets reduction reserve pJ_Z[}d)c  
  57 1604 在建工程 construction in process .M:,pw"S]  
  58 1605 工程物资 engineer material 7SAu">lIl  
  59 1606 固定资产清理 disposal of fixed assets b'9G`Y s^  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 'U}i<^,c  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 1ygu>sKS&A  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture [+GQ3Z\  
  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 FIU( 2  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture by6E "7%  
  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 ]iLfe&f  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation BzWmV .5  
  67 1701 无形资产 intangible assets wZ rdr4j  
  68 1702 累计摊销 accumulated amortization F>*w)6 4~  
  69 1703 无形资产减值准备 intangible assets reduction reserve jIdhmd* $z  
  70 1711 商誉 business reputation HTx7._b  
  71 1801 长期待摊费用 long-term deferred expenses =Z-.4\3  
  72 1811 递延所得税资产 deferred income tax assets AS;{O>}54  
  73 1901 待处理财产损溢 waiting assets profit and loss RFA5vCG  
  二、负债类 debt group T/ S-}|fhQ  
  74 2001 短期借款 short-term loan :^iR&`2~  
  81 2101 交易性金融负债 transaction financial liabilities O gHWmb  
  83 2201 应付票据 notes payable $a5K  
  84 2202 应付账款 account payable y'pG'"U]_  
  85 2205 预收账款 item received in advance v/yk T9@;  
  86 2211 应付职工薪酬 employee pay payable ^Gs!"Y  
  87 2221 应交税费 tax payable toIljca  
  88 2231 应付股利 dividend payable TS3 00F  
  89 2232 应付利息 interest payable <j,7Z>Rk\x  
  90 2241 其他应付款 other account payable 7^Onq0ym T  
  97 2401 预提费用 withholding expenses TR)' I  
  98 2411 预计负债 estimated liabilities c1n? @L  
  99 2501 递延收益 deferred income O4$: xjs  
  100 2601 长期借款 money borrowed for long term wRie{Vk  
  101 2602 长期债券 long-term bond 3U:0,-j"  
  106 2801 长期应付款 long-term account payable 9pjk3a  
  107 2802 未确认融资费用 unacknowledged financial charges  m?B@VDZ  
  108 2811 专项应付款 special accounts payable ,9+@\  
  109 2901 递延所得税负债 deferred income tax liabilities aUA+%  
  三、共同类 M>I}^Zp!  
  112 3101 衍生工具 derivative tool o~GhV4vq  
  113 3201 套期工具 arbitrage tool 7?hC t  
  114 3202 被套期项目 arbitrage project A0[flIl  
  四、所有者权益类 b|fq63ar;  
  115 4001 实收资本 paid-up capital )UJ]IB-Q|1  
  116 4002 资本公积 contributed surplus =ARI*  
  117 4101 盈余公积 earned surplus ]i$CE|~  
  119 4103 本年利润 profit for the current year <<;j=Yy({`  
  120 4104 利润分配 allocation of profits 80+" x3r  
  121 4201 库存股 treasury stock PiH#9X B  
  五、成本类 T@Q.m.iV4  
  122 5001 生产成本 production cost +Tu:zCv.  
  123 5101 制造费用 cost of production  ;\iQZ~   
  124 5201 劳务成本 service cost [;.zl1S<  
  125 5301 研发支出 research and development expenditures bt j\v[D  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ,:z@Ji  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor MCYrsgg}  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor $f h?(J  
  六、损益类 N$=<6eQm  
  129 6001 主营业务收入 main business income /D~ ,X48+  
  130 6011 利息收入 金融共用​ interest income financial sharing i,bF e&7J  
  135 6051 其他业务收入 other business income jliKMd<?  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance e@Mm4&f[p  
  137 6101 公允价值变动损益 sound value flexible loss and profit %|,j'V$  
  138 6111 投资收益 income on investment aX  ?ON  
  142 6301 营业外收入 nonrevenue receipt Bq$bxuhV  
  143 6401 主营业务成本 main business cost +F0M?,  
  144 6402 其他业务支出 other business expense ,e,fOL  
  145 6405 营业税金及附加 business tariff and annex zizrc.g/Yg  
  146 6411 利息支出 金融共用 interest expense financial sharing % mI q,  
  155 6601 销售费用 marketing cost +*|E%pq  
  156 6602 管理费用 managing cost p$"*U[%l  
  157 6603 财务费用 financial cost ~^3B(feQ]  
  158 6604 勘探费用 exploration expense !A<?nz Uv  
  159 6701 资产减值损失 loss from asset devaluation (nV/-#*  
  160 6711 营业外支出 nonoperating expense 8} S|iM  
  161 6801 所得税 income tax K): )bL(B  
  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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