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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 <~}t; ji  
  1 1001 库存现金 cash on hand 4C ;4"6  
  2 1002 银行存款 bank deposit rZy38Wo  
  5 1015 其他货币资金 other monetary capital "b!QE2bRO  
  9 1101 交易性金融资产 transaction monetary assets Qj? G KO  
  11 1121 应收票据 notes receivable \"qXlTQ1_9  
  12 1122 应收账款 Account receivable L30x2\C  
  13 1123 预付账款 account prepaid ?zKVXK7}0  
  14 1131 应收股利 dividend receivable .Jz$)R  
  15 1132 应收利息 accrued interest receivable pQxaT$  
  21 1231 其他应收款 accounts receivable-others HB4Hz0Fa  
  22 1241 坏账准备 had debts reserve  KZL5>E  
  28 1401 材料采购 procurement of materials -P5VE0  
  29 1402 在途物资 materials in transit FhZ&^.:  
  30 1403 原材料 raw materials ~4wbIE_r N  
  32 1406 库存商品 commodity stocks 'A ,&9E{%1  
  33 1407 发出商品 goods in transit <=V2~ asB  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 7;C9V`  
  42 1461 存货跌价准备 reserve against stock price declining aho;HM$hjP  
  43 1501 待摊费用 fees to be apportioned ~u&3Ki*x  
  45 1521 持有至到期投资 hold investment due I'o9.B8%#  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve S zOB{  
  47 1523 可供出售金融资产 financial assets available for sale 8 F'i5i  
  48 1524 长期股权投资 long-term stock ownership investment 8=7u,t  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve aI |<t^X  
  50 1526 投资性房地产 investment real eastate e:V(kzAY;  
  51 1531 长期应收款 long-term account receivable -pj&|< h+9  
  52 1541 未实现融资收益 unrealized financing income | zj$p~  
  54 1601 固定资产 permanent assets 6:B[8otQ  
  55 1602 累计折旧 accumulated depreciation LS?hb)7  
  56 1603 固定资产减值准备permanent assets reduction reserve "JSg/optc  
  57 1604 在建工程 construction in process YF @'t~_Z  
  58 1605 工程物资 engineer material g?M\Z";  
  59 1606 固定资产清理 disposal of fixed assets qyc:;3?wm  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing uG3t%CmN  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing K$Y!d"D  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture @3[Z Q F  
  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 ;tI=xNre`1  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture (@O F Wc"p  
  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 {so"xoA^c  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ]?^m;~MQZ  
  67 1701 无形资产 intangible assets 'r4 j;Jn  
  68 1702 累计摊销 accumulated amortization mY.[AIB  
  69 1703 无形资产减值准备 intangible assets reduction reserve ReP7c3D>p  
  70 1711 商誉 business reputation K(Otgp+zb  
  71 1801 长期待摊费用 long-term deferred expenses -<}_K,Ky`  
  72 1811 递延所得税资产 deferred income tax assets Iq_cs '  
  73 1901 待处理财产损溢 waiting assets profit and loss kAf:_0?6  
  二、负债类 debt group GS~jNZx  
  74 2001 短期借款 short-term loan L1.<LB^4'  
  81 2101 交易性金融负债 transaction financial liabilities /g'F+{v  
  83 2201 应付票据 notes payable IZ3w.:A  
  84 2202 应付账款 account payable ZSYXUFz  
  85 2205 预收账款 item received in advance }MrR svN  
  86 2211 应付职工薪酬 employee pay payable ,g{`M]Ov  
  87 2221 应交税费 tax payable b}o^ ?NtA  
  88 2231 应付股利 dividend payable R{@WlkG}  
  89 2232 应付利息 interest payable kwK<?\D  
  90 2241 其他应付款 other account payable /l0\SVwa>  
  97 2401 预提费用 withholding expenses Tm[IOuhM'?  
  98 2411 预计负债 estimated liabilities zF(I#|Vo  
  99 2501 递延收益 deferred income +|Xx=1_?BK  
  100 2601 长期借款 money borrowed for long term ;hmy7M1%  
  101 2602 长期债券 long-term bond <<v,9*h  
  106 2801 长期应付款 long-term account payable G(|ki9^@"9  
  107 2802 未确认融资费用 unacknowledged financial charges >va#PFHA  
  108 2811 专项应付款 special accounts payable 2@1A,  
  109 2901 递延所得税负债 deferred income tax liabilities $~50M5&K#  
  三、共同类 $PstThM  
  112 3101 衍生工具 derivative tool LwkZ(Tt  
  113 3201 套期工具 arbitrage tool # o)a`,f  
  114 3202 被套期项目 arbitrage project 0NZg[>H  
  四、所有者权益类 !i CY!:  
  115 4001 实收资本 paid-up capital &BCl>^wn}  
  116 4002 资本公积 contributed surplus n'1pNL:  
  117 4101 盈余公积 earned surplus +l2{EiQw  
  119 4103 本年利润 profit for the current year ~DhYiOSo  
  120 4104 利润分配 allocation of profits  MI!C%  
  121 4201 库存股 treasury stock me$ 7\B;wy  
  五、成本类 d;9 X1`"  
  122 5001 生产成本 production cost JpD<2Mz_|V  
  123 5101 制造费用 cost of production S*IF/ fu  
  124 5201 劳务成本 service cost L=VJl[DL  
  125 5301 研发支出 research and development expenditures 1N1MD@C?P  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ,F.\z^\{  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 2ME3=C  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor |9jeOV}/  
  六、损益类 eL#pS=  
  129 6001 主营业务收入 main business income fZ]Y  
  130 6011 利息收入 金融共用​ interest income financial sharing 8{@|M l  
  135 6051 其他业务收入 other business income &2Q4{i  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance &$qqF&  
  137 6101 公允价值变动损益 sound value flexible loss and profit *rK}Ai  
  138 6111 投资收益 income on investment 0tC+?  
  142 6301 营业外收入 nonrevenue receipt ((N<2G)  
  143 6401 主营业务成本 main business cost ~0!s5  
  144 6402 其他业务支出 other business expense "D2 `=D!+  
  145 6405 营业税金及附加 business tariff and annex n87B[R  
  146 6411 利息支出 金融共用 interest expense financial sharing Nqk*3Q"f  
  155 6601 销售费用 marketing cost - ~T LI&[  
  156 6602 管理费用 managing cost ZTVX5"#Q  
  157 6603 财务费用 financial cost U{} bx  
  158 6604 勘探费用 exploration expense PiMh]  0  
  159 6701 资产减值损失 loss from asset devaluation H@qA  X  
  160 6711 营业外支出 nonoperating expense s6lo11  
  161 6801 所得税 income tax /d&zE|!  
  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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