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会计科目中英文对照 (北京市审计局发布) 发表评论(0) 编辑词条

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 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Deposit 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
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 of 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 of Materials
291402在途物资Materials in Transit
301403原材料Raw Materials
311404材料成本差异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 Easily 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 Expenditures
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 Equity 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 Impairment
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 Biological 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Long-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 the Central Bank
782011同业存放银行专用Due to Placements with Banks and Other Financial Institutions
792012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 Payable
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 for 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Estimated 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 Accounts
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
1133201套期工具Arbitrage Tools
1143202被套期项目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、成本类
1225001生产成本Production Costs
1235101制造费用Manufacturing Expenditures
1245201劳务成本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Interest 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主营业务成本Prime Operating Cost
1446402其他业务成本Other Operating Cost
1456405营业税金及附加Business Tax and Surcharges
1466411利息支出金融共用Interest Expenses
1476421手续费支出金融共用Commission Expenses
1486501提取未到期责任准备金保险专用Appropriation of Deposit for Undue Duty
1496502提取保险责任准备金保险专用Appropriation of Deposit for Duty
1506511赔付支出保险专用Compensation Expenses
1516521保户红利支出保险专用Dividend Expenses for The Insured
1526531退保金保险专用Loan Value
1536541分出保费保险专用Reinsurance Premium
1546542分保费用保险专用Reinsurance Expenses
1556601销售费用Marketing Costs
1566602管理费用Managing Costs
1576603财务费用Financing Costs
1586604勘探费用Prospecting Costs
1596701资产减值损失Assets Devaluation
1606711营业外支出Nonoperating Expenses
1616801所得税Income Tax
1626901以前年度损益调整Profit and Loss Adjustment of Former Years
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标签: 会计科目中英文对照 (北京市审计局发布) Accounts Payable Accounts Prepayment Accounts Receivable Accounts Received in Advance Accrued Interest Payable Accrued Interest Receivable Accumulated Amortization Accumulated Depletion Accumulative Depreciation Accum

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