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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 qTN30(x2  
  1 1001 库存现金 cash on hand Kw2]J)TO  
  2 1002 银行存款 bank deposit ENI|e,'[  
  5 1015 其他货币资金 other monetary capital ^gkKk&~A5?  
  9 1101 交易性金融资产 transaction monetary assets Htfq?\ FD  
  11 1121 应收票据 notes receivable bP,Ka  
  12 1122 应收账款 Account receivable v^;vH$B  
  13 1123 预付账款 account prepaid .KtK<Ps[S  
  14 1131 应收股利 dividend receivable I:0dz:T7*  
  15 1132 应收利息 accrued interest receivable xe9 \5Gb}  
  21 1231 其他应收款 accounts receivable-others MHGaf`7ro  
  22 1241 坏账准备 had debts reserve c:+UC  
  28 1401 材料采购 procurement of materials phB d+zQc  
  29 1402 在途物资 materials in transit BU7QK_zT:  
  30 1403 原材料 raw materials q29d=  
  32 1406 库存商品 commodity stocks ;9q$eK%d  
  33 1407 发出商品 goods in transit *1T~ruNqa  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ]:m4~0^#-(  
  42 1461 存货跌价准备 reserve against stock price declining r?dkE=B  
  43 1501 待摊费用 fees to be apportioned {:KPEN  
  45 1521 持有至到期投资 hold investment due 5kADvi.  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve G_5w5dbG  
  47 1523 可供出售金融资产 financial assets available for sale 0.c9 6&  
  48 1524 长期股权投资 long-term stock ownership investment xk3)#*  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve c._!dq&#R  
  50 1526 投资性房地产 investment real eastate b< []z,  
  51 1531 长期应收款 long-term account receivable rv<qze;?|  
  52 1541 未实现融资收益 unrealized financing income T5}5uk9  
  54 1601 固定资产 permanent assets RRzLQ7J  
  55 1602 累计折旧 accumulated depreciation rB|4  
  56 1603 固定资产减值准备permanent assets reduction reserve 19RbIG/X  
  57 1604 在建工程 construction in process s@Loax6@B  
  58 1605 工程物资 engineer material Do5{t'm3  
  59 1606 固定资产清理 disposal of fixed assets ~}SQLYy7Z  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing yo$ A0Ti!w  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 44KWS~  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture t;:Yf  
  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 o{ccO29H/  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture %e_){28 n  
  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 prB: E[1  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation i8DYC=r  
  67 1701 无形资产 intangible assets Q5u3~Q'e  
  68 1702 累计摊销 accumulated amortization >5zD0!bA  
  69 1703 无形资产减值准备 intangible assets reduction reserve \&U"7gSL  
  70 1711 商誉 business reputation l{VJaZ $M  
  71 1801 长期待摊费用 long-term deferred expenses k^K%."INn  
  72 1811 递延所得税资产 deferred income tax assets )i\foSbB`V  
  73 1901 待处理财产损溢 waiting assets profit and loss +ZV?yR2yn  
  二、负债类 debt group XhN?E-WywQ  
  74 2001 短期借款 short-term loan E.-2 /'i  
  81 2101 交易性金融负债 transaction financial liabilities 1^[]#N-Bu  
  83 2201 应付票据 notes payable ju4wU; Nu  
  84 2202 应付账款 account payable ?,C'\8'  
  85 2205 预收账款 item received in advance &4)PW\ioY  
  86 2211 应付职工薪酬 employee pay payable AJ6O>Euq  
  87 2221 应交税费 tax payable iR8;^C.aT  
  88 2231 应付股利 dividend payable @V@<j)3P  
  89 2232 应付利息 interest payable i98PlAq)B  
  90 2241 其他应付款 other account payable 2P{! n#"  
  97 2401 预提费用 withholding expenses LmUR@ /V Q  
  98 2411 预计负债 estimated liabilities |HPb$#i  
  99 2501 递延收益 deferred income ?ZkVk=t?  
  100 2601 长期借款 money borrowed for long term I;9DG8C&v*  
  101 2602 长期债券 long-term bond P(3$XMx  
  106 2801 长期应付款 long-term account payable }VVtv1  
  107 2802 未确认融资费用 unacknowledged financial charges ZW 5FL-I  
  108 2811 专项应付款 special accounts payable qQS&K%F  
  109 2901 递延所得税负债 deferred income tax liabilities =,&{ &m)  
  三、共同类 W#wC  
  112 3101 衍生工具 derivative tool Bma.Uln  
  113 3201 套期工具 arbitrage tool u N_<G  
  114 3202 被套期项目 arbitrage project s8k4e6ak  
  四、所有者权益类 k_Lv\'Ok  
  115 4001 实收资本 paid-up capital W=2]!%3#  
  116 4002 资本公积 contributed surplus j tqU`|FSQ  
  117 4101 盈余公积 earned surplus B<~BX [  
  119 4103 本年利润 profit for the current year clM6R  
  120 4104 利润分配 allocation of profits : %U lNk  
  121 4201 库存股 treasury stock 7'@~TM  
  五、成本类 Ju.T.)H  
  122 5001 生产成本 production cost C.se/\PE  
  123 5101 制造费用 cost of production 59?$9}ob  
  124 5201 劳务成本 service cost Yof ]  
  125 5301 研发支出 research and development expenditures :;Npk9P(N  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor |8{ \j*3  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor C4|79UG>s  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor &@qB6!^  
  六、损益类 !T}R=;)e h  
  129 6001 主营业务收入 main business income Ihl]"76q/  
  130 6011 利息收入 金融共用​ interest income financial sharing =CaSd|   
  135 6051 其他业务收入 other business income PW9tZx#  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance a JQ_V  
  137 6101 公允价值变动损益 sound value flexible loss and profit xDmwiVy  
  138 6111 投资收益 income on investment #O7phjzgD  
  142 6301 营业外收入 nonrevenue receipt |;YDRI  
  143 6401 主营业务成本 main business cost WTZuf9:  
  144 6402 其他业务支出 other business expense U{HBmSR  
  145 6405 营业税金及附加 business tariff and annex !ed0  
  146 6411 利息支出 金融共用 interest expense financial sharing ZPHatC  
  155 6601 销售费用 marketing cost jW}hLjlN  
  156 6602 管理费用 managing cost 6O'Y@9#  
  157 6603 财务费用 financial cost _~!c%_  
  158 6604 勘探费用 exploration expense \u6/nvZ]N  
  159 6701 资产减值损失 loss from asset devaluation /)r[}C0   
  160 6711 营业外支出 nonoperating expense T`Xz*\}Zb  
  161 6801 所得税 income tax YO;@Tj2)x  
  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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