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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
1	1001	库存现金		Cash on Hand
2	1002	银行存款		Bank Deposit
3	1003	存放中央银行款项	银行专用	Deposit in the Central Bank
4	1011	存放同业	银行专用	Due from Placements with Banks and Other Financial Institutions
5	1015	其他货币资金		Other Monetary Capital
6	1021	结算备付金	证券专用	Deposit Reservation for Balance
7	1031	存出保证金	金融共用	Deposit for Recognizance
8	1051	拆出资金	金融共用	Lendings to Banks and Other Financial Institutions
9	1101	交易性金融资产		Transactional Monetary Capital
10	1111	买入返售金融资产	金融共用	Redemptory Monetary Capital for Sale
11	1121	应收票据		Notes Receivable
12	1122	应收账款		Accounts Receivable
13	1123	预付账款		Accounts Prepayment
14	1131	应收股利		Dividend Receivable
15	1132	应收利息		Accrued Interest Receivable
16	1211	应收保户储金	保险专用	Receivable Deposit from the Insured
17	1221	应收代位追偿款	保险专用	Subrogation Receivables
18	1222	应收分保账款	保险专用	Reinsurance Accounts Receivable
19	1223	应收分保未到期责任准备金	保险专用	Receivable Deposit for Undue Duty of Reinsurance
20	1224	应收分保保险责任准备金	保险专用	Receivable Deposit for Duty of Reinsurance
21	1231	其他应收款		Other Accounts Receivable
22	1241	坏账准备		Bad Debit Reserve
23	1251	贴现资产	银行专用	Deposit of Capital Discounted
24	1301	贷款	银行和保险共用	Loans
25	1302	贷款损失准备	银行和保险共用	Loans Impairment Reserve
26	1311	代理兑付证券	银行和证券共用	Vicariously Cashed Securities
27	1321	代理业务资产		Capital in Vicarious Business
28	1401	材料采购		Procurement of Materials
29	1402	在途物资		Materials in Transit
30	1403	原材料		Raw Materials
31	1404	材料成本差异		Balance of Materials
32	1406	库存商品		Commodity Stocks
33	1407	发出商品		Goods in Transit
34	1410	商品进销差价		Difference between Purchase and Sales of Commodities
35	1411	委托加工物资		Materials for Consigned Processing
36	1412	包装物及低值易耗品		Wrappage and Easily Wornout Inexpensive Articles
37	1421	消耗性生物资产	农业专用	Consumptive Biological Assets
38	1431	周转材料	建造承包商专用	Revolving Materials
39	1441	贵金属	银行专用	Expensive Metals
40	1442	抵债资产	金融共用	Capital for Debt Payment
41	1451	损余物资	保险专用	Salvage Value Of Insured Properties
42	1461	存货跌价准备		Reserve For Stock Depreciation
43	1501	待摊费用		Unamortized Expenditures
44	1511	独立账户资产	保险专用	Capital in Independent Accounts
45	1521	持有至到期投资		Held-To-Maturity Investment
46	1522	持有至到期投资减值准备		Reserve for Held-To-Maturity Investment Impairment
47	1523	可供出售金融资产		Financial Assets Available for Sale
48	1524	长期股权投资		Long-term Equity Investment
49	1525	长期股权投资减值准备		Reserve for Long-term Equity Investment Impairment
50	1526	投资性房地产		Investment Real Estate
51	1531	长期应收款		Long-term Accounts Receivable
52	1541	未实现融资收益		Unrealized Financing Profits
53	1551	存出资本保证金	保险专用	Deposit for Capital Recognizance
54	1601	固定资产		Fixed Assets
55	1602	累计折旧		Accumulative Depreciation
56	1603	固定资产减值准备		Reserve for Fixed Assets Impairment
57	1604	在建工程		Construction in Process
58	1605	工程物资		Engineer Material
59	1606	固定资产清理		Disposal of Fixed Assets
60	1611	融资租赁资产	租赁专用	Financial Leasing Assets
61	1612	未担保余值	租赁专用	Unguaranteed Residual Value
62	1621	生产性生物资产	农业专用	Productive Biological Assets
63	1622	生产性生物资产累计折旧	农业专用	Accumulative Depreciation of Productive Biological Assets
64	1623	公益性生物资产	农业专用	Biological Assets for Commonweal
65	1631	油气资产	石油天然气开采专用	Oil and Gas Assets
66	1632	累计折耗	石油天然气开采专用	Accumulated Depletion
67	1701	无形资产		Intangible Assets
68	1702	累计摊销		Accumulated Amortization
69	1703	无形资产减值准备		Reserve for Intangible Assets Impairment
70	1711	商誉		Business Reputation
71	1801	长期待摊费用		Long-term Deferred Expenses
72	1811	递延所得税资产		Deferred Income Tax Assets
73	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 Borrowings
75	2002	存入保证金	金融共用	Deposit Received for Recognizance
76	2003	拆入资金	金融共用	Borrowings from Banks and Other Financial Institutions
77	2004	向中央银行借款	银行专用	Borrowings from the Central Bank
78	2011	同业存放	银行专用	Due to Placements with Banks and Other Financial Institutions
79	2012	吸收存款	银行专用	Savings Absorption
80	2021	贴现负债	银行专用	Liabilities of Capital Discounted
81	2101	交易性金融负债		Transactional Moneytary Liabilities
82	2111	卖出回购金融资产款	金融共用	Financial Assets Sold for Repurchase
83	2201	应付票据		Notes Payable
84	2202	应付账款		Accounts Payable
85	2205	预收账款		Accounts Received in Advance
86	2211	应付职工薪酬		Payroll Payable
87	2221	应交税费		Tax Payable
88	2231	应付股利		Dividend Payable
89	2232	应付利息		Accrued Interest Payable
90	2241	其他应付款		Other Accounts Payable
91	2251	应付保户红利	保险专用	Dividend Payable for The Insured
92	2261	应付分保账款	保险专用	Dividend Payable for Reinsurance
93	2311	代理买卖证券款	证券专用	Receivings from Vicariously Traded Securities
94	2312	代理承销证券款	证券和银行共用	Receivings from Vicariously Sold Securities
95	2313	代理兑付证券款	证券和银行共用	Receivings from Vicariously Cashed Securities
96	2314	代理业务负债		Liabilities from Vicarious Business
97	2401	预提费用		Withholding Expenses
98	2411	预计负债		Estimated Liabilities
99	2501	递延收益		Deferred Profits
100	2601	长期借款		Long-term Borrowings
101	2602	长期债券		Long-term Bonds
102	2701	未到期责任准备金	保险专用	Deposit for Undue Duty of Reinsurance
103	2702	保险责任准备金	保险专用	Deposit for Duty of Reinsurance
104	2711	保户储金	保险专用	Deposit of the Insured
105	2721	独立账户负债	保险专用	Liabilities of Independent Accounts
106	2801	长期应付款		Long-term Accounts Payable
107	2802	未确认融资费用		Unsettled Financing Expenses
108	2811	专项应付款		Special Accounts Payable
109	2901	递延所得税负债		Deferred Income Tax Liabilities
三、共同类
110	3001	清算资金往来	银行专用	Liquidation of Inter Bank Business
111	3002	外汇买卖	金融共用	Foreign Exchange Buy and Sale
112	3101	衍生工具		Derivative Tools
113	3201	套期工具		Arbitrage Tools
114	3202	被套期项目		Arbitraged Items
四、所有者权益类
115	4001	实收资本		Paid-in Capital
116	4002	资本公积		Capital Surplus
117	4101	盈余公积		Earned Surplus
118	4102	一般风险准备	金融共用	Generic Risk Reserve
119	4103	本年利润		Full-year Profit
120	4104	利润分配		Allocation of Profits
121	4201	库存股		Treasury Share
五、成本类
122	5001	生产成本		Production Costs
123	5101	制造费用		Manufacturing Expenditures
124	5201	劳务成本		Service Costs
125	5301	研发支出		Research and Development Expenditures
126	5401	工程施工	建造承包商专用	Engineering Constructon
127	5402	工程结算	建造承包商专用	Engineering Settlement
128	5403	机械作业	建造承包商专用	Mechanical Operations
六、损益类
129	6001	主营业务收入		Prime Operating Revenue
130	6011	利息收入	金融共用	Interest Income
131	6021	手续费收入	金融共用	Commission Income
132	6031	保费收入	保险专用	Premium Income
133	6032	分保费收入	保险专用	Reinsurance Premium Income
134	6041	租赁收入	租赁专用	Leasehold Income
135	6051	其他业务收入		Other Business Income
136	6061	汇兑损益	金融专用	Exchange Gain or Loss
137	6101	公允价值变动损益		Profit and Loss from Fair Value Changes
138	6111	投资收益		Income on Investment
139	6201	摊回保险责任准备金	保险专用	Amortized Deposit for Duty
140	6202	摊回赔付支出	保险专用	Amortized Compensation Expenses
141	6203	摊回分保费用	保险专用	Amortized Reinsurance Expenditures
142	6301	营业外收入		Nonrevenue Receipt
143	6401	主营业务成本		Prime Operating Cost
144	6402	其他业务成本		Other Operating Cost
145	6405	营业税金及附加		Business Tax and Surcharges
146	6411	利息支出	金融共用	Interest Expenses
147	6421	手续费支出	金融共用	Commission Expenses
148	6501	提取未到期责任准备金	保险专用	Appropriation of Deposit for Undue Duty
149	6502	提取保险责任准备金	保险专用	Appropriation of Deposit for Duty
150	6511	赔付支出	保险专用	Compensation Expenses
151	6521	保户红利支出	保险专用	Dividend Expenses for The Insured
152	6531	退保金	保险专用	Loan Value
153	6541	分出保费	保险专用	Reinsurance Premium
154	6542	分保费用	保险专用	Reinsurance Expenses
155	6601	销售费用		Marketing Costs
156	6602	管理费用		Managing Costs
157	6603	财务费用		Financing Costs
158	6604	勘探费用		Prospecting Costs
159	6701	资产减值损失		Assets Devaluation
160	6711	营业外支出		Nonoperating Expenses
161	6801	所得税		Income Tax
162	6901	以前年度损益调整		Profit and Loss Adjustment of Former Years