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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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离线小飞兔
 

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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 {lJ[M  
  1 1001 库存现金 cash on hand Fw5r\J87c  
  2 1002 银行存款 bank deposit Zb#  
  5 1015 其他货币资金 other monetary capital uNY]%[AnJ  
  9 1101 交易性金融资产 transaction monetary assets .tb~f@xL  
  11 1121 应收票据 notes receivable w65 $ R  
  12 1122 应收账款 Account receivable 2'r8#,)  
  13 1123 预付账款 account prepaid T't^pO-`  
  14 1131 应收股利 dividend receivable  93(  
  15 1132 应收利息 accrued interest receivable ),6Z1 K1  
  21 1231 其他应收款 accounts receivable-others n1W}h@>8  
  22 1241 坏账准备 had debts reserve p8^^Pva/  
  28 1401 材料采购 procurement of materials #Y*AGxk  
  29 1402 在途物资 materials in transit 6dmTv9e  
  30 1403 原材料 raw materials M$gy J!Pb  
  32 1406 库存商品 commodity stocks  OkO"t  
  33 1407 发出商品 goods in transit F<w/@ .&m  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles -}juj;IVv  
  42 1461 存货跌价准备 reserve against stock price declining tIC_/ 6  
  43 1501 待摊费用 fees to be apportioned h OboM3_  
  45 1521 持有至到期投资 hold investment due 4"j5@bppJ  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve {ersXQ:  
  47 1523 可供出售金融资产 financial assets available for sale ZdH WSfO)O  
  48 1524 长期股权投资 long-term stock ownership investment VuZmX1x)N  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Ahq^dx#o  
  50 1526 投资性房地产 investment real eastate Ec6{?\  
  51 1531 长期应收款 long-term account receivable Aq|LeH  
  52 1541 未实现融资收益 unrealized financing income /HDX[R   
  54 1601 固定资产 permanent assets Rb~Kyy$  
  55 1602 累计折旧 accumulated depreciation }wkBa]  
  56 1603 固定资产减值准备permanent assets reduction reserve .[Sv|;x"E  
  57 1604 在建工程 construction in process O!]w J  
  58 1605 工程物资 engineer material 1ck2Gxn  
  59 1606 固定资产清理 disposal of fixed assets t@v>eb  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing &:jE+l  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 6]gs{zG  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture %NS]z;G  
  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 *G~c6B Z  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture +dh]k=6  
  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 ($W9 ?  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation a k;Z;  
  67 1701 无形资产 intangible assets i]$7w! r&  
  68 1702 累计摊销 accumulated amortization h=4{.EegG&  
  69 1703 无形资产减值准备 intangible assets reduction reserve V`WfJ>{;Z  
  70 1711 商誉 business reputation vPwDV_zk  
  71 1801 长期待摊费用 long-term deferred expenses ?I/,r2ODLh  
  72 1811 递延所得税资产 deferred income tax assets 3^su%z_%  
  73 1901 待处理财产损溢 waiting assets profit and loss iy: ;g  
  二、负债类 debt group !Xj m h$F  
  74 2001 短期借款 short-term loan #t(?8!F  
  81 2101 交易性金融负债 transaction financial liabilities "a"[B'  
  83 2201 应付票据 notes payable ;LrKXp  
  84 2202 应付账款 account payable &GD7ldck  
  85 2205 预收账款 item received in advance kh,M'XbTo  
  86 2211 应付职工薪酬 employee pay payable %""CacX  
  87 2221 应交税费 tax payable 8w*fg6,=  
  88 2231 应付股利 dividend payable 6 3u'-Z"4  
  89 2232 应付利息 interest payable ! 6 $>|  
  90 2241 其他应付款 other account payable v}Aw!Dv/  
  97 2401 预提费用 withholding expenses $ qrr]U  
  98 2411 预计负债 estimated liabilities !J6s^um  
  99 2501 递延收益 deferred income n'h )(^  
  100 2601 长期借款 money borrowed for long term z!L0j +  
  101 2602 长期债券 long-term bond #i ]@"R  
  106 2801 长期应付款 long-term account payable UZAWh R  
  107 2802 未确认融资费用 unacknowledged financial charges y=j[v},4  
  108 2811 专项应付款 special accounts payable F9+d7 Y$  
  109 2901 递延所得税负债 deferred income tax liabilities Nm081ic2<  
  三、共同类 "4?hK  
  112 3101 衍生工具 derivative tool 25 ~$qY_  
  113 3201 套期工具 arbitrage tool Ph%s.YAZ~  
  114 3202 被套期项目 arbitrage project ntkinbbD  
  四、所有者权益类 PvB?57wkF  
  115 4001 实收资本 paid-up capital m5x>._7le  
  116 4002 资本公积 contributed surplus YI|G pq  
  117 4101 盈余公积 earned surplus p4AXQuOP  
  119 4103 本年利润 profit for the current year vaxg^n|v9  
  120 4104 利润分配 allocation of profits f%}+.e D  
  121 4201 库存股 treasury stock :<v$vER,&  
  五、成本类 \rN_CBM  
  122 5001 生产成本 production cost !KlSw,&=.6  
  123 5101 制造费用 cost of production =J'?>-B  
  124 5201 劳务成本 service cost OLR1/t`V  
  125 5301 研发支出 research and development expenditures [ qI*]  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 7S7!  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor jI V? p  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor P3 Evv]sB@  
  六、损益类 /g9{zR [  
  129 6001 主营业务收入 main business income h9-Ky@X`  
  130 6011 利息收入 金融共用​ interest income financial sharing 0*"j:V  
  135 6051 其他业务收入 other business income Kk(ucO  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance vp|=q;Q%r  
  137 6101 公允价值变动损益 sound value flexible loss and profit [;2: lbPx  
  138 6111 投资收益 income on investment KN`z68c4L  
  142 6301 营业外收入 nonrevenue receipt <EUSl|6  
  143 6401 主营业务成本 main business cost &e)p6Egl  
  144 6402 其他业务支出 other business expense 3"hR:'ts  
  145 6405 营业税金及附加 business tariff and annex a?MtY EK2  
  146 6411 利息支出 金融共用 interest expense financial sharing ]VH@\ f  
  155 6601 销售费用 marketing cost %Uk/P  
  156 6602 管理费用 managing cost Iq=B]oE  
  157 6603 财务费用 financial cost &;skB.  
  158 6604 勘探费用 exploration expense ? 7EVmF  
  159 6701 资产减值损失 loss from asset devaluation ;E"mB4/)  
  160 6711 营业外支出 nonoperating expense D6oby*_w  
  161 6801 所得税 income tax &}$D[ 4N  
  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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