2013新小企业会计准则中英文对照表

2013新小企业会计准则中英文对照表
最新小企业会计准则科目中英文对照
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代码科目名称
1001库存现金-cash on hand
1002银行存款-bank deposit
1004备用金-reserve funds
1012其他货币资金-other monetary capital
1101短期投资-short term investment
1121应收票据-notes receivable
1122应收账款-account receivable
1123预付账款-account prepaid
1131应收股利-dividend receivable
1132应收利息-accrued interest receivable
1221其他应收款-accounts receivable-others
1401材料采购-procurement of materials
1402在途物资-materials in transit
1403原材料-raw materials
1404材料成本差异-material cost variance
1405库存商品-commodity stocks
1407商品进销差价-goods into the sales price
1408委托加工物资-commissioned by the processing of materials
1411周转材料-turnover materials
1412包装物-wrappage
1413低值易耗品-Low value consumable
1421消耗性生物资产-The consumptive biological assets
1501长期债券投资-The long-term bond investment
1511长期股权投资-Long term equity investment
1601固定资产-permanent assets
1602累计折旧-Accumulated depreciation
1604在建工程-Construction in process
1605工程物资-Engineering materials
1606固定资产清理-disposal of fixed assets
1621生产性生物资产-The productive biological assets
1622生产性生物资产累计折旧-The productive biological assets accumulated depreciation 1701无形资产-Intangible assets 1702累计摊销-Accumulated amortisation
1801长期待摊费用-Long term deferred expenses
1901待处理财产损溢-waiting assets profit and loss
2001短期借款-Short term borrowings
2201应付票据-Notes payable
2202应付账款-Account payable
2203预收账款-Accounts receivable in advance
2211应付职工薪酬-Employee salary payable
2221应交税费-Tax payable
2231应付利息-Interest payable
2232应付利润-Profit payable
2241其他应付款-Other account payables
2401递延收益-Deferred income
2501长期借款-Long term loans
2701长期应付款-Long term payables
3001实收资本-Paid in capital
3002资本公积-Capital reserve
3101盈余公积-Surplus reserve
3103本年利润-Profit for the year
3104利润分配-The distribution of profits
4001生产成本-Production costs
4002劳务成本-Labor cost
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