中英文对照最新会计科目北京市审计局发布

1、中英文对照会计科目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 Hand 21002银行存款Bank Deposit 31003存放中央银行款项银行专用Deposit in the Central Bank 41011存放同业银行专用Due from Placements with Banks and Other Financial Institutions 51015其他货币资金Other Monetary Capital 61021结算备付金证券专用Deposit Reservation for Balance 71031存出保证金金融共用Depo

2、sit for Recognizance 81051拆出资金金融共用Lendings to Banks and Other Financial Institutions 91101交易性金融资产Transactional Monetary Capital 101111买入返售金融资产金融共用Redemptory Monetary Capital for Sale 111121应收票据Notes Receivable 121122应收账款Accounts Receivable 131123预付账款Accounts Prepayment 141131应收股利Dividend Receivable

3、151132应收利息Accrued Interest Receivable 161211应收保户储金保险专用Receivable Deposit from the Insured 171221应收代位追偿款保险专用Subrogation Receivables 181222应收分保账款保险专用Reinsurance Accounts Receivable 191223应收分保未到期责任准备金保险专用Receivable Deposit for Undue Duty of Reinsurance 201224应收分保保险责任准备金保险专用Receivable Deposit for Duty o

4、f Reinsurance 211231其他应收款Other Accounts Receivable 221241坏账准备Bad Debit Reserve 231251贴现资产银行专用Deposit of Capital Discounted 241301贷款银行和保险共用Loans 251302贷款损失准备银行和保险共用Loans Impairment Reserve 261311代理兑付证券银行和证券共用Vicariously Cashed Securities 271321代理业务资产Capital in Vicarious Business 281401材料采购Procurement

5、 of Materials 291402在途物资Materials in Transit 301403原材料Raw Materials 311404材料本钱差异Balance of Materials 321406库存商品Commodity Stocks 331407发出商品Goods in Transit 341410商品进销差价Difference between Purchase and Sales of Commodities 351411委托加工物资Materials for Consigned Processing 361412包装物及低值易耗品Wrappage and Easil

6、y Wornout Inexpensive Articles 371421消耗性生物资产农业专用Consumptive Biological Assets 381431周转材料建造承包商专用Revolving Materials 391441贵金属银行专用Expensive Metals 401442抵债资产金融共用Capital for Debt Payment 411451损余物资保险专用Salvage Value Of Insured Properties 421461存货跌价准备Reserve For Stock Depreciation 431501待摊费用Unamortized E

7、xpenditures 441511独立账户资产保险专用Capital in Independent Accounts 451521持有至到期投资Held-To-Maturity Investment 461522持有至到期投资减值准备Reserve for Held-To-Maturity Investment Impairment 471523可供出售金融资产Financial Assets Available for Sale 481524长期股权投资Long-term Equity Investment 491525长期股权投资减值准备Reserve for Long-term Equ

8、ity Investment Impairment 501526投资性房地产Investment Real Estate 511531长期应收款Long-term Accounts Receivable 521541未实现融资收益Unrealized Financing Profits 531551存出资本保证金保险专用Deposit for Capital Recognizance 541601固定资产Fixed Assets 551602累计折旧Accumulative Depreciation 561603固定资产减值准备Reserve for Fixed Assets Impairme

9、nt 571604在建工程Construction in Process 581605工程物资Engineer Material 591606固定资产清理Disposal of Fixed Assets 601611融资租赁资产租赁专用Financial Leasing Assets 611612未担保余值租赁专用Unguaranteed Residual Value 621621生产性生物资产农业专用Productive Biological Assets 631622生产性生物资产累计折旧农业专用Accumulative Depreciation of Productive Biologi

10、cal Assets 641623公益性生物资产农业专用Biological Assets for Commonweal 651631油气资产石油天然气开采专用Oil and Gas Assets 661632累计折耗石油天然气开采专用Accumulated Depletion 671701无形资产Intangible Assets 681702累计摊销Accumulated Amortization 691703无形资产减值准备Reserve for Intangible Assets Impairment 701711商誉Business Reputation 711801长期待摊费用Lo

11、ng-term Deferred Expenses 721811递延所得税资产Deferred Income Tax Assets 731901待处理财产损溢Unsettled Assets Profit and Loss 二、负债类 742001短期借款Short-term Borrowings 752002存入保证金金融共用Deposit Received for Recognizance 762003拆入资金金融共用Borrowings from Banks and Other Financial Institutions 772004向中央银行借款银行专用Borrowings from

12、 the Central Bank 782021同业存放银行专用Due to Placements with Banks and Other Financial Institutions 792021吸收存款银行专用Savings Absorption 802021贴现负债银行专用Liabilities of Capital Discounted 812101交易性金融负债Transactional Moneytary Liabilities 822111卖出回购金融资产款金融共用Financial Assets Sold for Repurchase 832201应付票据Notes Paya

13、ble 842202应付账款Accounts Payable 852205预收账款Accounts Received in Advance 862211应付职工薪酬Payroll Payable 872221应交税费Tax Payable 882231应付股利Dividend Payable 892232应付利息Accrued Interest Payable 902241其他应付款Other Accounts Payable 912251应付保户红利保险专用Dividend Payable for The Insured 922261应付分保账款保险专用Dividend Payable fo

14、r Reinsurance 932311代理买卖证券款证券专用Receivings from Vicariously Traded Securities 942312代理承销证券款证券和银行共用Receivings from Vicariously Sold Securities 952313代理兑付证券款证券和银行共用Receivings from Vicariously Cashed Securities 962314代理业务负债Liabilities from Vicarious Business 972401预提费用Withholding Expenses 982411预计负债Esti

15、mated Liabilities 992501递延收益Deferred Profits 1002601长期借款Long-term Borrowings 1012602长期债券Long-term Bonds 1022701未到期责任准备金保险专用Deposit for Undue Duty of Reinsurance 1032702保险责任准备金保险专用Deposit for Duty of Reinsurance 1042711保户储金保险专用Deposit of the Insured 1052721独立账户负债保险专用Liabilities of Independent Account

16、s 1062801长期应付款Long-term Accounts Payable 1072802未确认融资费用Unsettled Financing Expenses 1082811专项应付款Special Accounts Payable 1092901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 Business 1113002外汇买卖金融共用Foreign Exchange Buy and Sale 1123101衍生工具Derivative Tools 11

17、33201套期工具Arbitrage Tools 1143202被套期工程Arbitraged Items 四、所有者权益类 1154001实收资本Paid-in Capital 1164002资本公积Capital Surplus 1174101盈余公积Earned Surplus 1184102一般风险准备金融共用Generic Risk Reserve 1194103本年利润Full-year Profit 1204104利润分配Allocation of Profits 1214201库存股Treasury Share 五、本钱类 1225001生产本钱Production Costs

18、 1235101制造费用Manufacturing Expenditures 1245201劳务本钱Service Costs 1255301研发支出Research and Development Expenditures 1265401工程施工建造承包商专用Engineering Constructon 1275402工程结算建造承包商专用Engineering Settlement 1285403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 Revenue 1306011利息收入金融共用Intere

19、st Income 1316021手续费收入金融共用Commission Income 1326031保费收入保险专用Premium Income 1336032分保费收入保险专用Reinsurance Premium Income 1346041租赁收入租赁专用Leasehold Income 1356051其他业务收入Other Business Income 1366061汇兑损益金融专用Exchange Gain or Loss 1376101公允价值变动损益Profit and Loss from Fair Value Changes 1386111投资收益Income on Investment 1396201摊回保险责任准备金保险专用Amortized Deposit for Duty 1406202摊回赔付支出保险专用Amortized Compensation Expenses 1416203摊回分保费用保险专用Amortized Reinsurance Expenditures 1426301营业外收入Nonrevenue Receipt 1436401主营业务本钱Prime Operating Cost 1446402其他业务本钱Other Operating Cost 14