| 词条 | 会计科目中英文对照 (北京市审计局发布) |
| 释义 | 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 |
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