新企业会计准则科目英文版

1、个人收集整理 勿做商业用途中英文对照最新会计科目 北京市审计局发布顺序 号编号会计科目名称适用范围英文表达法一、资产类11001库存现金Cash on Hand21002银行存款Bank Deposit31003存放中央银行 款项银行专用Deposit in the Central Bank41011存放同业银行专用Due from Placements with Banks and Other Financial Institutions51015其他货币资金Other Monetary Capital61021结算备付金证券专用Deposit Reservation for Balance

2、71031存出保证金金融共用Deposit for Recognizance81051拆出资金金融共用Lendings to Banks and Other FinancialInstitutions91101交易性金融资 产Transactional Monetary Capital101111买入返售金融 资产金融共用Redemptory Monetary Capital for Sale111121应收票据Notes Receivable121122应收账款Accounts Receivable131123预付账款Accounts Prepayment141131应收股利Dividend

3、 Receivable151132应收利息Accrued Interest Receivable161211应收保户储金保险专用Receivable Deposit from the Insured171221应收代位追偿 款保险专用Subrogation Receivables个人收集整理 勿做商业用途181222应收分保账款保险专用Reinsurance Accounts Receivable191223应收分保未到期责任准备金保险专用Receivable Deposit for Undue Duty ofReinsurance201224应收分保保险 责任准备金保险专用Receivabl

4、e Deposit for Duty of Reinsurance211231其他应收款Other Accounts Receivable221241坏账准备Bad Debit Reserve231251贴现资产银行专用Deposit of Capital Discounted241301贷款银行和保险 共用Loans251302贷款损失准备银行和保险 共用Loans Impairment Reserve261311代理兑付证券银行和证券 共用Vicariously Cashed Securities271321代理业务资产Capital in Vicarious Business281401

5、材料采购Procurement of Materials291402在途物资Materials in Transit301403原材料Raw Materials311404材料成本差异Balance of Materials321406库存商品Commodity Stocks331407发出商品Goods in Transit341410商品进销差价Difference between Purchase and Sales ofCommodities351411委托加工物资Materials for Consigned Processing361412包装物及低值 易耗品Wrappage an

6、d Easily Wornout InexpensiveArticles371421消耗性生物资 产农业专用Consumptive Biological Assets个人收集整理 勿做商业用途381431周转材料建造承包商 专用Revolving Materials391441贵金属银行专用Expensive Metals401442抵债资产金融共用Capital for Debt Payment411451损余物资保险专用Salvage Value Of Insured Properties421461存货跌价准备Reserve For Stock Depreciation431501待摊费

7、用Unamortized Expenditures441511独立账户资产保险专用Capital in Independent Accounts451521持有至到期投 资Held-To-Maturity Investment461522持有至到期投 资减值准备Reserve for Held-To-Maturity InvestmentImpairment471523可供出售金融 资产Financial Assets Available for Sale481524长期股权投资Long-term Equity Investment491525长期股权投资 减值准备Reserve for Lo

8、ng-term Equity InvestmentImpairment501526投资性房地产Investment Real Estate511531长期应收款Long-term Accounts Receivable521541未实现融资收 益Unrealized Financing Profits531551存出资本保证 金保险专用Deposit for Capital Recognizance541601固定资产Fixed Assets551602累计折旧Accumulative Depreciation561603固定资产减值 准备Reserve for Fixed Assets Im

9、pairment571604在建工程Construction in Process个人收集整理 勿做商业用途581605工程物资Engineer Material591606固定资产清理Disposal of Fixed Assets601611融资租赁资产租赁专用Financial Leasing Assets611612未担保余值租赁专用Unguaranteed Residual Value621621生产性生物资 产农业专用Productive Biological Assets631622生产性生物资 产累计折旧农业专用Accumulative Depreciation of Prod

10、uctiveBiological Assets641623公益性生物资 产农业专用Biological Assets for Commonweal651631油气资产石油天然气 开采专用Oil and Gas Assets661632累计折耗石油天然气 开采专用Accumulated Depletion671701无形资产Intangible Assets681702累计摊销Accumulated Amortization691703无形资产减值 准备Reserve for Intangible Assets Impairment701711商誉Business Reputation71180

11、1长期待摊费用Long-term Deferred Expenses721811递延所得税资 产Deferred Income Tax Assets731901待处理财产损 溢Unsettled Assets Profit and Loss二、负债类742001短期借款Short-term Borrowings752002存入保证金金融共用Deposit Received for Recognizance762003拆入资金金融共用Borrowings from Banks and Other Financial个人收集整理 勿做商业用途Institutions772004向中央银行借 款银行

12、专用Borrowings from the Central Bank782011同业存放银行专用Due to Placements with Banks and Other Financial Institutions792012吸收存款银行专用Savings Absorption802021贴现负债银行专用Liabilities of Capital Discounted812101交易性金融负 债Transactional Moneytary Liabilities822111卖出回购金融 资产款金融共用Financial Assets Sold for Repurchase832201应

13、付票据Notes Payable842202应付账款Accounts Payable852205预收账款Accounts Received in Advance862211应付职工薪酬Payroll Payable872221应交税费Tax Payable882231应付股利Dividend Payable892232应付利息Accrued Interest Payable902241其他应付款Other Accounts Payable912251应付保户红利保险专用Dividend Payable for The Insured922261应付分保账款保险专用Dividend Payabl

14、e for Reinsurance932311代理买卖证券 款证券专用Receivings from Vicariously TradedSecurities942312代理承销证券 款证券和银行 共用Receivings from Vicariously SoldSecurities952313代理兑付证券 款证券和银行 共用Receivings from Vicariously CashedSecurities962314代理业务负债Liabilities from Vicarious Business个人收集整理 勿做商业用途972401预提费用Withholding Expenses9

15、82411预计负债Estimated Liabilities992501递延收益Deferred Profits1002601长期借款Long-term Borrowings1012602长期债券Long-term Bonds1022701未到期责任准 备金保险专用Deposit for Undue Duty of Reinsurance1032702保险责任准备 金保险专用Deposit for Duty of Reinsurance1042711保户储金保险专用Deposit of the Insured1052721独立账户负债保险专用Liabilities of Independent

16、 Accounts1062801长期应付款Long-term Accounts Payable1072802未确认融资费 用Unsettled Financing Expenses1082811专项应付款Special Accounts Payable1092901递延所得税负 债Deferred Income Tax Liabilities三、共同类1103001清算资金往来银行专用Liquidation of Inter Bank Business1113002外汇买卖金融共用Foreign Exchange Buy and Sale1123101衍生工具Derivative Tools1

17、133201套期工具Arbitrage Tools1143202被套期项目Arbitraged Items四、所有者权益类1154001实收资本Paid-in Capital1164002资本公积Capital Surplus1174101盈余公积Earned Surplus个人收集整理 勿做商业用途1184102一般风险准备金融共用Generic Risk Reserve1194103本年利润Full-year Profit1204104利润分配Allocation of Profits1214201库存股Treasury Share五、成本类1225001生产成本Production Co

18、sts1235101制造费用Manufacturing Expenditures1245201劳务成本Service Costs1255301研发支出Research and Development Expenditures1265401工程施工建造承包商 专用Engineering Constructon1275402工程结算建造承包商 专用Engineering Settlement1285403机械作业建造承包商 专用Mechanical Operations六、损益类1296001主营业务收入Prime Operating Revenue1306011利息收入金融共用Interest

19、Income1316021手续费收入金融共用Commission Income1326031保费收入保险专用Premium Income1336032分保费收入保险专用Reinsurance Premium Income1346041租赁收入租赁专用Leasehold Income1356051其他业务收入Other Business Income1366061汇兑损益金融专用Exchange Gain or Loss1376101公允价值变动 损益Profit and Loss from Fair Value Changes1386111投资收益Income on Investment个人收

20、集整理 勿做商业用途1396201摊回保险责任 准备金保险专用Amortized Deposit for Duty1406202摊回赔付支出保险专用Amortized Compensation Expenses1416203摊回分保费用保险专用Amortized Reinsurance Expenditures1426301营业外收入Nonrevenue Receipt1436401主营业务成本Prime Operating Cost1446402其他业务成本Other Operating Cost1456405营业税金及附 加Business Tax and Surcharges146641

21、1利息支出金融共用Interest Expenses1476421手续费支出金融共用Commission Expenses1486501提取未到期责任准备金保险专用Appropriation of Deposit for Undue Duty1496502提取保险责任 准备金保险专用Appropriation of Deposit for Duty1506511赔付支出保险专用Compensation Expenses1516521保户红利支出保险专用Dividend Expenses for The Insured1526531退保金保险专用Loan Value1536541分出保费保险专用

22、Reinsurance Premium1546542分保费用保险专用Reinsurance Expenses1556601销售费用Marketing Costs1566602管理费用Managing Costs1576603财务费用Financing Costs1586604勘探费用Prospecting Costs1596701资产减值损失Assets Devaluation1606711营业外支出Nonoperating Expenses1616801所得税Income Tax个人收集整理 勿做商业用途1626901以前年度损益 调整Profit and Loss Adjustment o

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