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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 v]k-x n|$j  
  1 1001 库存现金 cash on hand r `PJb5^\|  
  2 1002 银行存款 bank deposit %#2 $B+  
  5 1015 其他货币资金 other monetary capital Y5aG^wE[:  
  9 1101 交易性金融资产 transaction monetary assets hU$a Z  
  11 1121 应收票据 notes receivable l5D)UO  
  12 1122 应收账款 Account receivable ~P|;Y<?3  
  13 1123 预付账款 account prepaid nXT`7  
  14 1131 应收股利 dividend receivable gH//@`6  
  15 1132 应收利息 accrued interest receivable ^MpMqm1?8;  
  21 1231 其他应收款 accounts receivable-others *L^W[o  
  22 1241 坏账准备 had debts reserve z$J m1l  
  28 1401 材料采购 procurement of materials n{gEIUo#  
  29 1402 在途物资 materials in transit 6ld4'oM  
  30 1403 原材料 raw materials ;FqmZjm  
  32 1406 库存商品 commodity stocks 3m>YR-n$  
  33 1407 发出商品 goods in transit M`Q$-#E:  
  36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles i.E2a)  
  42 1461 存货跌价准备 reserve against stock price declining h ;*x1BVE  
  43 1501 待摊费用 fees to be apportioned Uj5-x%~  
  45 1521 持有至到期投资 hold investment due \OW:-  
  46 1522 持有至到期投资减值准备 hold investment due reduction reserve =+iY<~8  
  47 1523 可供出售金融资产 financial assets available for sale t 'eaR-  
  48 1524 长期股权投资 long-term stock ownership investment 0=>$J WF  
  49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 6l\5J6x  
  50 1526 投资性房地产 investment real eastate Lap?L/NS  
  51 1531 长期应收款 long-term account receivable c!\Gj|  
  52 1541 未实现融资收益 unrealized financing income <&\ng^Z$  
  54 1601 固定资产 permanent assets TsFhrtnx&X  
  55 1602 累计折旧 accumulated depreciation lsax.uG5x  
  56 1603 固定资产减值准备permanent assets reduction reserve ^5X?WA,Z99  
  57 1604 在建工程 construction in process 9'*7 ( j;  
  58 1605 工程物资 engineer material g}W`LIasv  
  59 1606 固定资产清理 disposal of fixed assets h7#\]2U$[5  
  60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing i)x0 ]XF  
  61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing z"4 q%DC  
  62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 4kL6aSqT  
  63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture mz0{eO  
  64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture &@lfr623  
  65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ]W3_]N 3  
  66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation :|bL2T@>[  
  67 1701 无形资产 intangible assets :Q`Of}#  
  68 1702 累计摊销 accumulated amortization <1*kXTN(  
  69 1703 无形资产减值准备 intangible assets reduction reserve E^)FnXe5  
  70 1711 商誉 business reputation rn-bfzoDS  
  71 1801 长期待摊费用 long-term deferred expenses 3H,x4L5j  
  72 1811 递延所得税资产 deferred income tax assets RZHfT0*jL  
  73 1901 待处理财产损溢 waiting assets profit and loss J.UNw8z  
  二、负债类 debt group "}3sL#|z  
  74 2001 短期借款 short-term loan |[rn/  
  81 2101 交易性金融负债 transaction financial liabilities *tv&=  
  83 2201 应付票据 notes payable OH/9<T?  
  84 2202 应付账款 account payable EGl<oxL*R2  
  85 2205 预收账款 item received in advance "lt<$.  
  86 2211 应付职工薪酬 employee pay payable Y#@D% a8  
  87 2221 应交税费 tax payable FGn"j@m0  
  88 2231 应付股利 dividend payable ?-j/X6(\(  
  89 2232 应付利息 interest payable 54p{J  
  90 2241 其他应付款 other account payable @g#5d|U);  
  97 2401 预提费用 withholding expenses <6(0ZO%,C!  
  98 2411 预计负债 estimated liabilities [l-o*@  
  99 2501 递延收益 deferred income 7L #)yY  
  100 2601 长期借款 money borrowed for long term z\eQB%aM  
  101 2602 长期债券 long-term bond $q\"d?n  
  106 2801 长期应付款 long-term account payable @@H/q  
  107 2802 未确认融资费用 unacknowledged financial charges p<r^{y  
  108 2811 专项应付款 special accounts payable &h/r]KrZ  
  109 2901 递延所得税负债 deferred income tax liabilities [3X\"x5@V  
  三、共同类 0PkX-.  
  112 3101 衍生工具 derivative tool &MH8~LSb  
  113 3201 套期工具 arbitrage tool fnX[R2KZ  
  114 3202 被套期项目 arbitrage project 8oE`>Y  
  四、所有者权益类 OP\jO DX  
  115 4001 实收资本 paid-up capital I7_8oq\3D  
  116 4002 资本公积 contributed surplus -Mr_Ao`E  
  117 4101 盈余公积 earned surplus f(y+1  
  119 4103 本年利润 profit for the current year ir6aV|ea!  
  120 4104 利润分配 allocation of profits -1 dD~S$  
  121 4201 库存股 treasury stock V< F &\  
  五、成本类 ^$'{:i  
  122 5001 生产成本 production cost ! \s}A7  
  123 5101 制造费用 cost of production +[ ?!@)  
  124 5201 劳务成本 service cost -Y524   
  125 5301 研发支出 research and development expenditures '=;e# C`<{  
  126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor W_@ b. 1  
  127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor t0f7dU3e;L  
  128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ^1){ @ (  
  六、损益类 uzxwJs'fz  
  129 6001 主营业务收入 main business income 62ru%<x=  
  130 6011 利息收入 金融共用​ interest income financial sharing `LoRudf_`  
  135 6051 其他业务收入 other business income V<5. 4{[G  
  136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance *w;?&)8%  
  137 6101 公允价值变动损益 sound value flexible loss and profit ,<Cl^ ^a,  
  138 6111 投资收益 income on investment "&H'?N%9Up  
  142 6301 营业外收入 nonrevenue receipt qoZi1,i'  
  143 6401 主营业务成本 main business cost D zD5n  
  144 6402 其他业务支出 other business expense 8`L]<Dm  
  145 6405 营业税金及附加 business tariff and annex {- I +  
  146 6411 利息支出 金融共用 interest expense financial sharing d21thV ,S  
  155 6601 销售费用 marketing cost `]65&hWZL  
  156 6602 管理费用 managing cost '|gsmO  
  157 6603 财务费用 financial cost N/F_,>E  
  158 6604 勘探费用 exploration expense 3 chx 4  
  159 6701 资产减值损失 loss from asset devaluation #r9\.NA!  
  160 6711 营业外支出 nonoperating expense f&$Bjq  
  161 6801 所得税 income tax KGOhoiR9:C  
  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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