中法对照的会计科目汇总---部分
<P>自己找了些，放上来共享一下了！</P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><FONT size=3><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">Bilan </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">资产负债表</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">compte de r</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">é</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">sultat </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">损益表</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">Annex</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">附表</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">CA ( chiffre d''affaires) </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">营业额</SPAN></FONT><FONT size=3><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"> <BR></SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">Rentabilit</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">é</SPAN><SPAN style="mso-bidi-font-size: 10.5pt"> </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">收益能力</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">Solvabilit</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">é</SPAN><SPAN style="mso-bidi-font-size: 10.5pt"> </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">偿债能力</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">Flexibilit</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">é</SPAN><SPAN style="mso-bidi-font-size: 10.5pt"> </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">灵活性</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">ETE </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">净利</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">EBE </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">毛利</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">stock MP </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">库存原材料</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">stock PF </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">库存产成品</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">charges </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">费用</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">produits </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">产出</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">BFR </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">营运资金需求量</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">D</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">é</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">caissement </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">现金流出</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">Encaissement </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">现金流入</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">CAF </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">自有资金能力</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">Clients </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">应受账款</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">fournisseurs </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">应付帐款</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">remboursem </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">本金</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">int</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">é</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">r</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">ê</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">ts </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">利息</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">emprunts </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">借款</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">capital </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">资本</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">Amortissement de IT </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">固定资产折旧</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">Charges de personnel </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">人员费用</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">Dotations aux amortissement </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">分摊折旧</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">investissement </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">投资</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">d</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">é</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">bit </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">借</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">cr</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">é</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">dit </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">贷</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">tableau des flux de tr</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">é</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">sorerie </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">现金流量表</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">tableau de financements </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">财务状况表</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">ACTIF </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">资产</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">PASSIF </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">负债</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">Fonds d''origine propre </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">自有原始资金</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">Rapport </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">à</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"> nouveau </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">结转上年余额</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">Dettes financi</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">è</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">res </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">银行借款</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">Immobilisations </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">固定资产原值</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">Disponibilit</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">é</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">s </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">可使用的资金</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">Fonds emprunt</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">é</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">s </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">负债总额</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">NET </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">净利</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">brut </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">毛利</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">doit </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">借方</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">avoir </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">贷方</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">Grand livre </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">总帐</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">PCEA ( produits de cession d''</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">é</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">l</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">é</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">ment d''actif ) : </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">转让资产收入</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">Reserves </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">资本公积金</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">Avis de DEBIT </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">银行扣款单</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">Avis de CREDIT </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">银行进款单</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">R</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">é</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">duction ( Rabais, remise, ristourne , escompte ) </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">折扣</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">R</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">é</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">duction </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">à</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"> caract</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">è</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">re commercial </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">商业折扣</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">R</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">é</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">duction </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">à</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"> caract</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">è</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">re financier </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">现金折扣</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">Journal </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">日记帐</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">TVA ( taxe </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">à</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"> la valeur ajout</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">é</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">e ) </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">增值税</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">TVA collect</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">é</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">e </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">消项税额</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">TVA d</SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">é</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">ductible </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">进项税额</SPAN></FONT><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt">TVA </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">à</SPAN><SPAN lang=EN-US style="mso-bidi-font-size: 10.5pt"> payer </SPAN><SPAN style="FONT-FAMILY: SimSun; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">应交税金</SPAN></FONT><SPAN lang=EN-US style="FONT-SIZE: 9.5pt; COLOR: #444444; FONT-FAMILY: Verdana"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></P><P>［此帖子已被 plhxxyy 在 2009-2-26 16:06:13 编辑过］</P><P>［此帖子已被 plhxxyy 在 2009-2-26 16:06:59 编辑过］</P><p>［此帖子已被 plhxxyy 在 2009-2-26 16:07:32 编辑过］Re:中法对照的会计科目汇总---部分
谢谢分享。页:
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