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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 es)^^kGj6f  
  1 1001 库存现金 cash on hand &aRL}#U  
  2 1002 银行存款 bank deposit Xz^nm\  
  5 1015 其他货币资金 other monetary capital MfL 7|b)  
  9 1101 交易性金融资产 transaction monetary assets (ghI$oH  
  11 1121 应收票据 notes receivable mUg :<.^  
  12 1122 应收账款 Account receivable t%}<S~"  
  13 1123 预付账款 account prepaid IJ Jp5[w  
  14 1131 应收股利 dividend receivable  V9) /  
  15 1132 应收利息 accrued interest receivable q<:8{Y|  
  21 1231 其他应收款 accounts receivable-others w ,j*I7V  
  22 1241 坏账准备 had debts reserve Q!+AiSTU  
  28 1401 材料采购 procurement of materials ~Zr}QO}G  
  29 1402 在途物资 materials in transit S`kOtZ_N n  
  30 1403 原材料 raw materials U`(=iyWP=  
  32 1406 库存商品 commodity stocks od)TQSo  
  33 1407 发出商品 goods in transit 99=~vNn  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles !UoA6C:  
  42 1461 存货跌价准备 reserve against stock price declining +9Tc.3vQ  
  43 1501 待摊费用 fees to be apportioned IhNX~Jg'^  
  45 1521 持有至到期投资 hold investment due <\#'o}  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve \GL] I.  
  47 1523 可供出售金融资产 financial assets available for sale ^\ [p6>  
  48 1524 长期股权投资 long-term stock ownership investment LzU'6ah';5  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve WGv47i  
  50 1526 投资性房地产 investment real eastate v5M4Rs&t  
  51 1531 长期应收款 long-term account receivable E;a,].  
  52 1541 未实现融资收益 unrealized financing income CP7Fe{P  
  54 1601 固定资产 permanent assets m!xvWqY+  
  55 1602 累计折旧 accumulated depreciation cr!8Tp;2A  
  56 1603 固定资产减值准备permanent assets reduction reserve QD@O!}; T  
  57 1604 在建工程 construction in process Vgj#-7bdyi  
  58 1605 工程物资 engineer material ,8 4|qI  
  59 1606 固定资产清理 disposal of fixed assets nqy*>X`  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Q4cCg7|0  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 6&$.E! z  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 7fR5V  
  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 U6&`s%mIa  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture q=X<QhK  
  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 hju^x8 ,=m  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation cp Ot?XYR~  
  67 1701 无形资产 intangible assets u !BU^@P  
  68 1702 累计摊销 accumulated amortization Y+"1'W  
  69 1703 无形资产减值准备 intangible assets reduction reserve G=cRdiy`C  
  70 1711 商誉 business reputation Xe_ <]|  
  71 1801 长期待摊费用 long-term deferred expenses 3;v)f":[  
  72 1811 递延所得税资产 deferred income tax assets (7g"ppf  
  73 1901 待处理财产损溢 waiting assets profit and loss _m9k2[N!  
  二、负债类 debt group <O+GXJ2  
  74 2001 短期借款 short-term loan 21v--wZ  
  81 2101 交易性金融负债 transaction financial liabilities SMZ*30i  
  83 2201 应付票据 notes payable Q Gpj$ _b  
  84 2202 应付账款 account payable ) h]+cGM  
  85 2205 预收账款 item received in advance rnK]3Ust  
  86 2211 应付职工薪酬 employee pay payable +Csb8  
  87 2221 应交税费 tax payable 4FaO+Eo,8  
  88 2231 应付股利 dividend payable 77M!2S_E  
  89 2232 应付利息 interest payable RW&o3_Ua  
  90 2241 其他应付款 other account payable 6u"wgX]H  
  97 2401 预提费用 withholding expenses ^Gd1 T  
  98 2411 预计负债 estimated liabilities LaJ vPOQ  
  99 2501 递延收益 deferred income $ +WXM$N  
  100 2601 长期借款 money borrowed for long term @}q, ';H7  
  101 2602 长期债券 long-term bond PlB3"{}0Q  
  106 2801 长期应付款 long-term account payable ZjxF@`H  
  107 2802 未确认融资费用 unacknowledged financial charges  LgF?1?  
  108 2811 专项应付款 special accounts payable N w. )O  
  109 2901 递延所得税负债 deferred income tax liabilities :<aGZ\R5  
  三、共同类 |5vJ:'`I  
  112 3101 衍生工具 derivative tool F${s EtH  
  113 3201 套期工具 arbitrage tool Osqk#Oh  
  114 3202 被套期项目 arbitrage project 25OQY.>bE  
  四、所有者权益类 ,WE2.MWR  
  115 4001 实收资本 paid-up capital fn<dr(Dx  
  116 4002 资本公积 contributed surplus e`0C0GaP  
  117 4101 盈余公积 earned surplus }5fd:Bm;  
  119 4103 本年利润 profit for the current year }[eUAGhDU  
  120 4104 利润分配 allocation of profits b]u=I za  
  121 4201 库存股 treasury stock NV./p`k  
  五、成本类 G `|7NL   
  122 5001 生产成本 production cost --]blP7  
  123 5101 制造费用 cost of production gxO~44"  
  124 5201 劳务成本 service cost {gzQ/|}#z-  
  125 5301 研发支出 research and development expenditures X uP%/\  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 4S42h_9  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor =Z.0-C>W  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor {m U%.5  
  六、损益类 W7!Rf7TK  
  129 6001 主营业务收入 main business income Py*WHHO  
  130 6011 利息收入 金融共用​ interest income financial sharing e ztK`_n  
  135 6051 其他业务收入 other business income Kii@Z5R_?  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance )L&y@dy)  
  137 6101 公允价值变动损益 sound value flexible loss and profit _gVihu  
  138 6111 投资收益 income on investment w~6/p  
  142 6301 营业外收入 nonrevenue receipt 76T7<.S  
  143 6401 主营业务成本 main business cost ]ttF''lH  
  144 6402 其他业务支出 other business expense #btz94/~O  
  145 6405 营业税金及附加 business tariff and annex o+x%q<e;c  
  146 6411 利息支出 金融共用 interest expense financial sharing V n_&q6Pa  
  155 6601 销售费用 marketing cost -+){;,  
  156 6602 管理费用 managing cost }h1BAKg  
  157 6603 财务费用 financial cost \L>XF'o  
  158 6604 勘探费用 exploration expense CY?J$sN  
  159 6701 资产减值损失 loss from asset devaluation S(3h{Y"#  
  160 6711 营业外支出 nonoperating expense ubB1a_7  
  161 6801 所得税 income tax k:n{AoUc  
  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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