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1、库存现金 Cash on Hand银行存款 Bank Deposit存放中央银行款项 银行专用Deposit in the Central Bank存放同业 银行专用 Due from Placements with Banks and Other Financial Institutions 其他货币资金 Other Monetary Capital结算备付金 证券专用 Deposit Reservation for Balance存出保证金金融共用Deposit for Recognizance拆出资金 金融共用 Lendings to Banks and Other Financial
2、Institutions交易性金融资产 Transactional Monetary Capital买入返售金融资产 金融共用Redemptory Monetary Capital for Sale应收票据应收账款预付账款应收股利应收利息应收保户储金 保险专用 Receivable Deposit from the Insured 应收代位追偿款保险专用Subrogation Receivables应收分保账款 保险专用Reinsurance Accounts ReceivableNotes ReceivableAccounts ReceivableAccounts PrepaymentDiv
3、idend ReceivableAccrued Interest Receivable顺序号编号 会计科目名称 适用范围英文表达法 一、资产类1 10012 10023 10034 10115 10156 10217 10318 10519 110110 111111 112112 112213 112314 113115 113216 121117 122118 122219 1223应收分保未到期责任准备金保险专用Receivable Deposit for Undue Duty ofReinsurance20 1224应收分保保险责任准备金 保险专用Receivable Deposit
4、for Duty of Reinsurance21 1231 其他应收款 Other Accounts Receivable22 1241 坏账准备 Bad Debit Reserve23 1251 贴现资产 银行专用 Deposit of Capital Discounted24 1301贷款银行和保险共用Loans25 1302贷款损失准备 银行和保险共用Loans Impairment Reserve26 1311代理兑付证券 银行和证券共用Vicariously Cashed Securities27 1321 代理业务资产 Capital in Vicarious Business2
5、8 1401 材料采购 Procurement of Materials29 1402 在途物资 Materials in Transit30 1403 原材料 Raw Materials31 1404 材料成本差异 Balance of Materials32 1406 库存商品 Commodity Stocks33 1407 发出商品 Goods in Transit34 1410 商品进销差价 Difference between Purchase and Sales of Commodities35 1411 委托加工物资 Materials for Consigned Process
6、ing36 1412 包装物及低值易耗品 Wrappage and Easily Wornout Inexpensive Articles37 1421消耗性生物资产 农业专用Consumptive Biological Assets38 1431周转材料 建造承包商专用Revolving Materials39 1441贵金属 银行专用Expensive Metals40 1442 抵债资产 金融共用 Capital for Debt Payment41 1451 损余物资 保险专用 Salvage Value Of Insured Properties42 1461 存货跌价准备 Rese
7、rve For Stock Depreciation43 1501 待摊费用 Unamortized Expenditures44 1511 独立账户资产 保险专用 Capital in Independent Accounts45 1521 持有至到期投资 Held-To-Maturity Investment46 1522 持有至到期投资减值准备 Reserve for Held-To-Maturity Investment Impairment47 1523 可供出售金融资产 Financial Assets Available for Sale48 1524 长期股权投资 Long-t
8、erm Equity Investment49 1525 长期股权投资减值准备 Reserve for Long-term Equity Investment Impairment50 1526 投资性房地产 Investment Real Estate51 1531 长期应收款 Long-term Accounts Receivable52 1541 未实现融资收益 Unrealized Financing Profits53 1551 存出资本保证金 保险专用 Deposit for Capital Recognizance54 1601 固定资产 Fixed Assets55 1602
9、累计折旧 Accumulative Depreciation56 1603 固定资产减值准备 Reserve for Fixed Assets Impairment57 1604 在建工程 Construction in Process58 1605 工程物资 Engineer Material59 1606 固定资产清理 Disposal of Fixed Assets60 1611融资租赁资产 租赁专用Financial Leasing Assets61 1612 未担保余值 租赁专用 Unguaranteed Residual Value62 1621生产性生物资产 农业专用Produc
10、tive Biological Assets63 1622生产性生物资产累计折旧农业专用 Accumulative Depreciation of ProductiveBiological Assets64 1623 公益性生物资产 农业专用 Biological Assets for Commonweal65 1631油气资产 石油天然气开采专用Oil and Gas Assets66 1632累计折耗石油天然气开采专用Accumulated Depletion67 1701 无形资产 Intangible Assets68 1702 累计摊销 Accumulated Amortizatio
11、n69 1703 无形资产减值准备 Reserve for Intangible Assets Impairment70 1711 商誉 Business Reputation71 1801 长期待摊费用 Long-term Deferred Expenses72 1811 递延所得税资产 Deferred Income Tax Assets73 1901 待处理财产损溢 Unsettled Assets Profit and Loss二、负债类74 2001 短期借款 Short-term Borrowings75 2002 存入保证金 金融共用 Deposit Received for R
12、ecognizance76 2003 拆入资金 金融共用 Borrowings from Banks and Other Financial Institutions77 2004 向中央银行借款银行专用 Borrowings from the Central Bank78 2011 同业存放 银行专用 Due to Placements with Banks and Other Financial Institutions79 2012吸收存款银行专用Savings Absorption80 2021 贴现负债 银行专用 Liabilities of Capital Discounted81
13、 2101 交易性金融负债 Transactional Moneytary Liabilities82 2111卖出回购金融资产款 金融共用Financial Assets Sold for Repurchase83 2201 应付票据 Notes Payable84 2202 应付账款 Accounts Payable85 2205 预收账款 Accounts Received in Advance86 2211 应付职工薪酬 Payroll Payable87 2221 应交税费 Tax Payable88 2231 应付股利 Dividend Payable89 2232 应付利息 Ac
14、crued Interest Payable90 2241 其他应付款 Other Accounts Payable91 2251 应付保户红利 保险专用 Dividend Payable for The Insured92 2261 应付分保账款 保险专用 Dividend Payable for Reinsurance93 2311 代理买卖证券款 证券专用 Receivings from Vicariously Traded Securities94 2312 代理承销证券款 证券和银行共用 Receivings from Vicariously Sold Securities95 23
15、13 代理兑付证券款 证券和银行共用 Receivings from Vicariously Cashed Securities96 2314 代理业务负债 Liabilities from Vicarious Business97 2401 预提费用 Withholding Expenses98 2411 预计负债 Estimated Liabilities99 2501 递延收益 Deferred Profits100 2601 长期借款 Long-term Borrowings101 2602 长期债券 Long-term Bonds102 2701 未到期责任准备金 保险专用 Deposit for Undue Duty of Reinsurance103 2702 保险责任准备金 保险专用 Deposit for Duty of Reinsurance104 2711 保户储金 保险专用 Deposit of the Insured105 2721 独立账户负债 保险专用 Liabilities of Independent Accounts106 2801 长期应付款 Long-term Accounts Payable107 2802 未
