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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 yrK-- C8  
  1 1001 库存现金 cash on hand J z:W-o  
  2 1002 银行存款 bank deposit "#eNFCo7k  
  5 1015 其他货币资金 other monetary capital s_Ge22BZ  
  9 1101 交易性金融资产 transaction monetary assets w3]0 !) t1  
  11 1121 应收票据 notes receivable Ph7(JV{  
  12 1122 应收账款 Account receivable T$8$ 9D_u  
  13 1123 预付账款 account prepaid o`y*yucHI  
  14 1131 应收股利 dividend receivable ;Cp/2A}Xx  
  15 1132 应收利息 accrued interest receivable Spr:K,  
  21 1231 其他应收款 accounts receivable-others ekk&TTp#  
  22 1241 坏账准备 had debts reserve oE|{|27X  
  28 1401 材料采购 procurement of materials {/|8g (  
  29 1402 在途物资 materials in transit iHG:W wM&  
  30 1403 原材料 raw materials BoiIr[ (  
  32 1406 库存商品 commodity stocks X m:gD6;9  
  33 1407 发出商品 goods in transit Ll E_{||h  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ?\p%Mx?   
  42 1461 存货跌价准备 reserve against stock price declining da86Jj=k  
  43 1501 待摊费用 fees to be apportioned ?PxYS%D_L  
  45 1521 持有至到期投资 hold investment due %H 6ZfEO  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve WUOPYYW<o  
  47 1523 可供出售金融资产 financial assets available for sale 'r?HL;,q  
  48 1524 长期股权投资 long-term stock ownership investment yOCcp+`T}  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve F+m4  
  50 1526 投资性房地产 investment real eastate R7;rBEt8  
  51 1531 长期应收款 long-term account receivable IM&7h! l"|  
  52 1541 未实现融资收益 unrealized financing income z1KC$~{O  
  54 1601 固定资产 permanent assets s? \9i6  
  55 1602 累计折旧 accumulated depreciation ^[?+=1 k  
  56 1603 固定资产减值准备permanent assets reduction reserve $X\` 7`v  
  57 1604 在建工程 construction in process )b2E/G@X&  
  58 1605 工程物资 engineer material M0IqQM57N  
  59 1606 固定资产清理 disposal of fixed assets `GN5QLg#}0  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing MKh L^c-  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ujHzG}2z  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture )+{omQ7v  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture ; dHOH\,:  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture "E[*rnsLN  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation >D^7v(&  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation [,?A$Z*Z|  
  67 1701 无形资产 intangible assets AiHDoV+-  
  68 1702 累计摊销 accumulated amortization hs#s $})}Z  
  69 1703 无形资产减值准备 intangible assets reduction reserve LVcy.kU@]  
  70 1711 商誉 business reputation $8ww]}K  
  71 1801 长期待摊费用 long-term deferred expenses <Phr`/  
  72 1811 递延所得税资产 deferred income tax assets `r0 qn'*  
  73 1901 待处理财产损溢 waiting assets profit and loss 6g,3s?aT  
  二、负债类 debt group -bb7Y  
  74 2001 短期借款 short-term loan S$_Ts1Ge6  
  81 2101 交易性金融负债 transaction financial liabilities Sw9mrhzJfe  
  83 2201 应付票据 notes payable exMPw ;8  
  84 2202 应付账款 account payable +z?f,`.*  
  85 2205 预收账款 item received in advance O09g b[  
  86 2211 应付职工薪酬 employee pay payable *z:lq2"G  
  87 2221 应交税费 tax payable i@?<]n  
  88 2231 应付股利 dividend payable 2i'-lM=  
  89 2232 应付利息 interest payable [-94=|S @  
  90 2241 其他应付款 other account payable &IPK5o,  
  97 2401 预提费用 withholding expenses h] TVi$J  
  98 2411 预计负债 estimated liabilities dE!=a|Pl  
  99 2501 递延收益 deferred income hn L gsz  
  100 2601 长期借款 money borrowed for long term ^|12~d_.T  
  101 2602 长期债券 long-term bond {.8)gVBmA  
  106 2801 长期应付款 long-term account payable ;? QAPTz  
  107 2802 未确认融资费用 unacknowledged financial charges <yaw9k+P  
  108 2811 专项应付款 special accounts payable .xQ'^P_q  
  109 2901 递延所得税负债 deferred income tax liabilities .8xacVyK2  
  三、共同类  vh.tk^&  
  112 3101 衍生工具 derivative tool N0KRND  
  113 3201 套期工具 arbitrage tool 8}b[Q/h!  
  114 3202 被套期项目 arbitrage project @{GxQzo  
  四、所有者权益类 ] Lft^,7  
  115 4001 实收资本 paid-up capital ;x C~{O  
  116 4002 资本公积 contributed surplus %lW:8 ckL  
  117 4101 盈余公积 earned surplus >!.lr9(l  
  119 4103 本年利润 profit for the current year !x / Z"  
  120 4104 利润分配 allocation of profits B9Tztg  
  121 4201 库存股 treasury stock $>37PVVW  
  五、成本类 o:\j/+]  
  122 5001 生产成本 production cost |Dpfh  
  123 5101 制造费用 cost of production ( w  
  124 5201 劳务成本 service cost tl#s:  
  125 5301 研发支出 research and development expenditures [4yQbqe;  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor f3B8,>  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor AS^$1i :  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 1M FpuPJk  
  六、损益类 tdK^X1  
  129 6001 主营业务收入 main business income nM}`H'0  
  130 6011 利息收入 金融共用​ interest income financial sharing ,+evP=(cX  
  135 6051 其他业务收入 other business income $d[:4h~  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance nezbmpL4  
  137 6101 公允价值变动损益 sound value flexible loss and profit _jKVA6_E  
  138 6111 投资收益 income on investment n,LKkOG  
  142 6301 营业外收入 nonrevenue receipt JNCtsfd  
  143 6401 主营业务成本 main business cost epyYo&x}  
  144 6402 其他业务支出 other business expense X,CF Y  
  145 6405 营业税金及附加 business tariff and annex  @n'ss!h  
  146 6411 利息支出 金融共用 interest expense financial sharing wA&)y>n-  
  155 6601 销售费用 marketing cost BkqW>[\5xm  
  156 6602 管理费用 managing cost %+J*oFwQu  
  157 6603 财务费用 financial cost k}qiIMdI  
  158 6604 勘探费用 exploration expense Oj\mkg  
  159 6701 资产减值损失 loss from asset devaluation @x ]^blq  
  160 6711 营业外支出 nonoperating expense n:] 1^wX#  
  161 6801 所得税 income tax z3LPR:&Z  
  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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