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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 n#|p R2  
  1 1001 库存现金 cash on hand 5ma*&Q8+  
  2 1002 银行存款 bank deposit v^;%Fz_Dr  
  5 1015 其他货币资金 other monetary capital 8@f=GJf  
  9 1101 交易性金融资产 transaction monetary assets sBo|e]m#  
  11 1121 应收票据 notes receivable v_zVhE tY  
  12 1122 应收账款 Account receivable EZ.|6oug\  
  13 1123 预付账款 account prepaid > $#v\8  
  14 1131 应收股利 dividend receivable k7\h- yn{  
  15 1132 应收利息 accrued interest receivable VZ:L K  
  21 1231 其他应收款 accounts receivable-others Y lY3C  
  22 1241 坏账准备 had debts reserve *:*Kdt`'G  
  28 1401 材料采购 procurement of materials }Z~& XL=  
  29 1402 在途物资 materials in transit a_pNFe  
  30 1403 原材料 raw materials !M[a/7x,p  
  32 1406 库存商品 commodity stocks h!"| Q"18  
  33 1407 发出商品 goods in transit ;3D[[*n9  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles r3hUa4^97  
  42 1461 存货跌价准备 reserve against stock price declining e"sz jY~V  
  43 1501 待摊费用 fees to be apportioned Ba9le|c5  
  45 1521 持有至到期投资 hold investment due v/Z!Wp1LV  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 7|"gMw/  
  47 1523 可供出售金融资产 financial assets available for sale >c~ Fg s  
  48 1524 长期股权投资 long-term stock ownership investment iYyJq;S   
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve OC[+t6  
  50 1526 投资性房地产 investment real eastate -I'@4\<  
  51 1531 长期应收款 long-term account receivable d`_X$P4y  
  52 1541 未实现融资收益 unrealized financing income % e@Jc 3  
  54 1601 固定资产 permanent assets sKkk+-J4  
  55 1602 累计折旧 accumulated depreciation KV!!D{VS`@  
  56 1603 固定资产减值准备permanent assets reduction reserve lP!`lhc- ^  
  57 1604 在建工程 construction in process B@Ae2_;  
  58 1605 工程物资 engineer material 22|a~"Z  
  59 1606 固定资产清理 disposal of fixed assets vPV=K+1  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing fFHT`"bD:  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing tWNz: V  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ]Y%?kQ^  
  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 vB:_|B  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture d0`5zd@S  
  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 <Q4yN!6  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation q x1}e  
  67 1701 无形资产 intangible assets 0;b% @_E  
  68 1702 累计摊销 accumulated amortization .[ Z<r>  
  69 1703 无形资产减值准备 intangible assets reduction reserve vq df-i  
  70 1711 商誉 business reputation kc3dWWPe  
  71 1801 长期待摊费用 long-term deferred expenses Y+k)d^6r  
  72 1811 递延所得税资产 deferred income tax assets \9*,[mvC  
  73 1901 待处理财产损溢 waiting assets profit and loss s4$Z.xwr  
  二、负债类 debt group 6<h?%j(  
  74 2001 短期借款 short-term loan llf|d'5Nl  
  81 2101 交易性金融负债 transaction financial liabilities B/ (]AWi+  
  83 2201 应付票据 notes payable v$O%U[e<  
  84 2202 应付账款 account payable )1>fQ9   
  85 2205 预收账款 item received in advance )V}u}5  
  86 2211 应付职工薪酬 employee pay payable -m&8SN  
  87 2221 应交税费 tax payable BCE} Er&  
  88 2231 应付股利 dividend payable +,xl_,Z6  
  89 2232 应付利息 interest payable PTu~PVbp4  
  90 2241 其他应付款 other account payable Hw1<! Dyv  
  97 2401 预提费用 withholding expenses Vp;^_,  
  98 2411 预计负债 estimated liabilities USKa6<:{W  
  99 2501 递延收益 deferred income ;_yp@.,\T  
  100 2601 长期借款 money borrowed for long term 9` /\|t|V  
  101 2602 长期债券 long-term bond ::\7s  
  106 2801 长期应付款 long-term account payable Z;^UY\&X  
  107 2802 未确认融资费用 unacknowledged financial charges ; 7`y##  
  108 2811 专项应付款 special accounts payable PD$g W`V  
  109 2901 递延所得税负债 deferred income tax liabilities g,5r)FU`  
  三、共同类 F8\nAX  
  112 3101 衍生工具 derivative tool B rGaCja  
  113 3201 套期工具 arbitrage tool VQr)VU=jb  
  114 3202 被套期项目 arbitrage project ( aGwe@AS  
  四、所有者权益类 A~CQ@  
  115 4001 实收资本 paid-up capital ?jywW$   
  116 4002 资本公积 contributed surplus o%+8.Tx6wT  
  117 4101 盈余公积 earned surplus .[v4'ww^  
  119 4103 本年利润 profit for the current year ,cR=W|6cQm  
  120 4104 利润分配 allocation of profits ^K4#_H#"  
  121 4201 库存股 treasury stock &></l| hY  
  五、成本类 +H[G D!  
  122 5001 生产成本 production cost j5*W[M9W  
  123 5101 制造费用 cost of production s V70a 3#  
  124 5201 劳务成本 service cost dF$Fd{\4^  
  125 5301 研发支出 research and development expenditures FK MuRy|  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 87P.K Yy  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor wG1A]OJl1  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 1M|DaAI  
  六、损益类 \($EYhx  
  129 6001 主营业务收入 main business income 69U[kW&  
  130 6011 利息收入 金融共用​ interest income financial sharing -[cl]H)V  
  135 6051 其他业务收入 other business income E\5cb[Y  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance |O XufV?I  
  137 6101 公允价值变动损益 sound value flexible loss and profit X\?e=rUfn  
  138 6111 投资收益 income on investment #x"dWi (  
  142 6301 营业外收入 nonrevenue receipt 8Y.25$  
  143 6401 主营业务成本 main business cost #C+""qm  
  144 6402 其他业务支出 other business expense CU3[{a  
  145 6405 营业税金及附加 business tariff and annex O`nrXC{  
  146 6411 利息支出 金融共用 interest expense financial sharing k<xiP@b{y  
  155 6601 销售费用 marketing cost FcnSO 0G%  
  156 6602 管理费用 managing cost Sm;EWz-?  
  157 6603 财务费用 financial cost ?@"B:#l  
  158 6604 勘探费用 exploration expense u:+wuyu  
  159 6701 资产减值损失 loss from asset devaluation T&_!AjH  
  160 6711 营业外支出 nonoperating expense ZyBNo]  
  161 6801 所得税 income tax YYrXLt:  
  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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