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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
3 /V&PDC*'  
  一、资产类 YL \d2  
  1 1001 库存现金 cash on hand ?.E6Ube  
  2 1002 银行存款 bank deposit \xG>>A%  
  5 1015 其他货币资金 other monetary capital t98t&YUpm  
  9 1101 交易性金融资产 transaction monetary assets ei)ljvvmHP  
  11 1121 应收票据 notes receivable R=P=?U.  
  12 1122 应收账款 Account receivable ve[` 0  
  13 1123 预付账款 account prepaid uu L"o  
  14 1131 应收股利 dividend receivable NfizX!w&  
  15 1132 应收利息 accrued interest receivable -b+VzVJZ  
  21 1231 其他应收款 accounts receivable-others ]s-;*o\H  
  22 1241 坏账准备 had debts reserve 8px@sXI*`  
  28 1401 材料采购 procurement of materials lPyGL-Q  
  29 1402 在途物资 materials in transit c}GmS@  
  30 1403 原材料 raw materials <?'d \B  
  32 1406 库存商品 commodity stocks !'uL  
  33 1407 发出商品 goods in transit ]vRte!QJ;  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles -(9>{!",J  
  42 1461 存货跌价准备 reserve against stock price declining 9}4P%>_  
  43 1501 待摊费用 fees to be apportioned yq+'O&+   
  45 1521 持有至到期投资 hold investment due - y[nMEE  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve 7/QQ&7+NkS  
  47 1523 可供出售金融资产 financial assets available for sale cM%I5F+n  
  48 1524 长期股权投资 long-term stock ownership investment %PozxF:  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve umZy=KH j  
  50 1526 投资性房地产 investment real eastate sFv68Ag+  
  51 1531 长期应收款 long-term account receivable FrBoE#  
  52 1541 未实现融资收益 unrealized financing income 0nUcUdIf+  
  54 1601 固定资产 permanent assets 0 `%eP5  
  55 1602 累计折旧 accumulated depreciation sy`@q<h(  
  56 1603 固定资产减值准备permanent assets reduction reserve m  "'  
  57 1604 在建工程 construction in process -t~l!! N(  
  58 1605 工程物资 engineer material vAWJP_;J  
  59 1606 固定资产清理 disposal of fixed assets Z5 iP1/&D  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ~t7?5b?*\  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing I3`WY- uv  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture :YaEMQJ^  
  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 4FURm@C6  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ;8\w$SPP  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ssaEAm:  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation _'DT)%K  
  67 1701 无形资产 intangible assets 5{nERKaPf  
  68 1702 累计摊销 accumulated amortization 2"+8NfFl  
  69 1703 无形资产减值准备 intangible assets reduction reserve kt?G\H!}  
  70 1711 商誉 business reputation V45A>#?U  
  71 1801 长期待摊费用 long-term deferred expenses 0Oy.&C T  
  72 1811 递延所得税资产 deferred income tax assets 2noKy}q  
  73 1901 待处理财产损溢 waiting assets profit and loss A|>~/OW=@  
  二、负债类 debt group 8,iBG! RF  
  74 2001 短期借款 short-term loan d-/{@   
  81 2101 交易性金融负债 transaction financial liabilities nmI os]B  
  83 2201 应付票据 notes payable 6.%M:j0 0E  
  84 2202 应付账款 account payable vN#?>aL  
  85 2205 预收账款 item received in advance 3!E*h0$}  
  86 2211 应付职工薪酬 employee pay payable }ie  O  
  87 2221 应交税费 tax payable U-~cVk+LI  
  88 2231 应付股利 dividend payable mQEE?/xX;  
  89 2232 应付利息 interest payable FYPv:k   
  90 2241 其他应付款 other account payable |R$V[  
  97 2401 预提费用 withholding expenses EB R,j_  
  98 2411 预计负债 estimated liabilities )!SA]>-  
  99 2501 递延收益 deferred income @qj4rt"  
  100 2601 长期借款 money borrowed for long term BG ,ln(Vz  
  101 2602 长期债券 long-term bond ; kPx@C   
  106 2801 长期应付款 long-term account payable OpFe=1Q  
  107 2802 未确认融资费用 unacknowledged financial charges :/YHU3~Y  
  108 2811 专项应付款 special accounts payable W^j;"qj  
  109 2901 递延所得税负债 deferred income tax liabilities eS(hLXE!7  
  三、共同类 cGF_|1`  
  112 3101 衍生工具 derivative tool U9w0kcUw#J  
  113 3201 套期工具 arbitrage tool 8<V6W F`e  
  114 3202 被套期项目 arbitrage project JX4uH>6  
  四、所有者权益类 7{jB!Xj  
  115 4001 实收资本 paid-up capital h-r\ 1{Q1]  
  116 4002 资本公积 contributed surplus 9!'qLO  
  117 4101 盈余公积 earned surplus ^`M,ju  
  119 4103 本年利润 profit for the current year F}9!k LR  
  120 4104 利润分配 allocation of profits ~N "rr.w  
  121 4201 库存股 treasury stock {jz?LM  
  五、成本类 Fuq MT`  
  122 5001 生产成本 production cost %L;z~C  
  123 5101 制造费用 cost of production 2gP^+.  
  124 5201 劳务成本 service cost Pw c)u&  
  125 5301 研发支出 research and development expenditures NTq#'O) f  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor q!UN<+k\h  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor K]c|v i_D  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 3=YK" 5J  
  六、损益类 > ZR CM  
  129 6001 主营业务收入 main business income MU_8bK9m  
  130 6011 利息收入 金融共用​ interest income financial sharing a'zXLlXgGd  
  135 6051 其他业务收入 other business income R=Qa54  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Xn:5pd;?B6  
  137 6101 公允价值变动损益 sound value flexible loss and profit [l~Gwaul>  
  138 6111 投资收益 income on investment Ml-GAkgG  
  142 6301 营业外收入 nonrevenue receipt ~|y$^qy?U  
  143 6401 主营业务成本 main business cost sA^_I6>M"  
  144 6402 其他业务支出 other business expense `)i'1E[9  
  145 6405 营业税金及附加 business tariff and annex W^U6O&-K  
  146 6411 利息支出 金融共用 interest expense financial sharing p7SX,kpt>  
  155 6601 销售费用 marketing cost {B;<R1  
  156 6602 管理费用 managing cost [\i0@  
  157 6603 财务费用 financial cost -@*[   
  158 6604 勘探费用 exploration expense r0MUv}p#|L  
  159 6701 资产减值损失 loss from asset devaluation K;uOtbdOK  
  160 6711 营业外支出 nonoperating expense Tt^PiaS!  
  161 6801 所得税 income tax IZ9L ;"}  
  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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