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1、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、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存放冋业银行专用Due from Placements with Banks and OtherFinancial Institutions51015其他货币资金Other Monetary Capital61021结算备付金证券专用Deposit Reservation for Balance71031存出保证金金融共用Depo
2、sit 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 Receivable151132应收利
3、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 Receivables181222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Receivable Deposit for Duty of Reinsurance21
4、1231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材料米购Procurement of Materials291402在途物资
5、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 and Easily Wornout InexpensiveArticles371
6、421消耗性生物资产农业专用Consumptive Biological Assets381431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待摊费用Unamortized Expenditures441511独立账户资产保险专用Capital in In
7、dependent Accounts451521持有至到期投资HeldToMaturity Investment461522持有至到期投资减值准备Reserve for HeldToMaturity Investment Impairment471523可供出售金融资产Financial Assets Available for Sale481524长期股权投资Longterm Equity Investment491525长期股权投资 减值准备Reserve for Longterm Equity InvestmentImpairment501526投资性房地产Investment Real
8、 Estate511531长期应收款Longterm 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 Impairment571604在建工程Construction in Process581605工程物资Engineer Mater
9、ial591606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 ProductiveBiological Assets641623公益性生物资产农业专用Biological Assets for Commonweal651631油气
10、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-Vt、人商誉Business Reputation711801长期待摊费用Longterm Deferred Expenses721811递延所得税资产Deferred Income Tax Assets731901待
11、处理财产损溢Unsettled Assets Profit and Loss、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 FinancialInstitutions772004向中央银行借款银行专用Borrowings from the Central Bank782011冋业存放银行专用Due to Placements with Banks and 0therFinancial I
12、nstitutions792012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
13、Payable872221应父税费Tax Payable882231应付股利Dividend Payable892232应付利息Accrued Interest Payable902241其他应付款0ther 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 Payable 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 Vicarious
