中英文對(duì)照最新會(huì)計(jì)科目-北京市審計(jì)局發(fā)布

1、中英文對(duì)照最新會(huì)計(jì)科目北京市審計(jì)局發(fā)布順序號(hào)編號(hào)會(huì)計(jì)科目名稱(chēng)適用范圍英文表達(dá)法一、資產(chǎn)類(lèi)11001庫(kù)存現(xiàn)金Cash on Hand21002銀行存款Bank Deposit31003存放中央銀行款項(xiàng)銀行專(zhuān)用Deposit in the Cen tral Bank41011存放冋業(yè)銀行專(zhuān)用Due from Placeme nts with Banks and Other Financial Institutions51015其他貨幣資金Other Mon etary Cap ital61021結(jié)算備付金證券專(zhuān)用Deposit Reservatio n for Bala nee71031存出保證金

2、金融共用Deposit for Reeog nizance81051拆出資金金融共用Lendings to Banks and OtherFinan cial In stituti ons91101交易性金融資產(chǎn)Tran sact ional Mon etary Capital101111買(mǎi)入返售金融資產(chǎn)金融共用Redemptory Mon etary Capital forSale111121應(yīng)收票據(jù)Notes Receivable121122應(yīng)收賬款A(yù)cco unts Receivable131123預(yù)付賬款A(yù)cco unts Prepayme nt141131應(yīng)收股利Divide nd

3、Receivable151132應(yīng)收利息Accrued In terest Receivable161211應(yīng)收保戶(hù)儲(chǔ)金保險(xiǎn)專(zhuān)用Receivable Deposit from theIn sured171221應(yīng)收代位追償款保險(xiǎn)專(zhuān)用Subrogati on Receivables181222應(yīng)收分保賬款保險(xiǎn)專(zhuān)用Rein sura nee Acco unts Receivable191223應(yīng)收分保未到期責(zé)任準(zhǔn)備金保險(xiǎn)專(zhuān)用Receivable Deposit for Un due Duty of Rein sura nee201224應(yīng)收分保保險(xiǎn)責(zé)任準(zhǔn)備金保險(xiǎn)專(zhuān)用Receivable Depos

4、it for Duty ofRein sura nee211231其他應(yīng)收款Other Acco unts Receivable221241壞賬準(zhǔn)備Bad Debit Reserve231251貼現(xiàn)資產(chǎn)銀行專(zhuān)用Deposit of Capital Disco un ted241301貸款銀行和保險(xiǎn)共用Loa ns251302貸款損失準(zhǔn)備銀行和保險(xiǎn)共用Loa ns Impairme nt Reserve261311代理兌付證券銀行和證券共用Vicariously Cashed Securities271321代理業(yè)務(wù)資產(chǎn)Capital in Vicarious Busin ess281401材料

5、米購(gòu)Procureme nt of Materials291402在途物資Materials in Tran sit301403原材料Raw Materials311404材料成本差異Bala nee of Materials321406庫(kù)存商品Commodity Stocks331407發(fā)出商品Goods in Tran sit341410商品進(jìn)銷(xiāo)差價(jià)Difference betwee n Purchase andSales of Commodities351411委托加工物資Materials for Con sig nedProcess ing361412包裝物及低值易耗品Wrappag

6、e and Easily WornoutIn expe nsive Articles371421消耗性生物資產(chǎn)農(nóng)業(yè)專(zhuān)用Con sumptive Biological Assets381431周轉(zhuǎn)材料建造承包商專(zhuān)用Revolvi ng Materials391441貴金屬銀行專(zhuān)用Expe nsive Metals401442抵債資產(chǎn)金融共用Capital for Debt Payme nt411451損余物資保險(xiǎn)專(zhuān)用Salvage Value Of In suredProperties421461存貨跌價(jià)準(zhǔn)備Reserve For Stock Depreciati on431501待攤費(fèi)用Un

7、amortized Expe nditures441511獨(dú)立賬戶(hù)資產(chǎn)保險(xiǎn)專(zhuān)用Capital in In depe ndent Acco unts451521持有至到期投資Held-To-Maturity In vestme nt461522持有至到Reserve for Held-To-Maturity期投資減值準(zhǔn)備In vestme nt Impairme nt471523可供出售金融資產(chǎn)Finan cial Assets Available forSale481524長(zhǎng)期股權(quán)投資Lon g-term Equity In vestme nt491525長(zhǎng)期股權(quán)投資減值準(zhǔn)備Reserve f

8、or Lon g-term EquityIn vestme nt Impairme nt501526投資性房地產(chǎn)In vestme nt Real Estate511531長(zhǎng)期應(yīng)收款Lon g-term Acco unts Receivable521541未實(shí)現(xiàn)融資收益Un realized Financing Profits531551存出資本保證金保險(xiǎn)專(zhuān)用Deposit for Capital Recognizance541601固定資產(chǎn)Fixed Assets551602累計(jì)折舊Accumulative Depreciati on561603固定資產(chǎn)減值準(zhǔn)備Reserve for Fix

9、ed AssetsImpairme nt571604在建工程Con struct ion in Process581605工程物資Engin eer Material591606固定資產(chǎn)清理Disposal of Fixed Assets601611融資租賃資產(chǎn)租賃專(zhuān)用Finan cial Leas ing Assets611612未擔(dān)保余值租賃專(zhuān)用Un guara nteed Residual Value621621生產(chǎn)性生農(nóng)業(yè)專(zhuān)Productive Biological Assets物資產(chǎn)用631622生產(chǎn)性牛物資產(chǎn)累計(jì)折舊農(nóng)業(yè)專(zhuān)用Accumulative Depreciati on of

10、Productive Biological Assets641623公益性牛物資產(chǎn)農(nóng)業(yè)專(zhuān)用Biological Assets for Commonwea651631油氣資產(chǎn)石油天然氣開(kāi)采專(zhuān)用Oil and Gas Assets661632累計(jì)折耗石油天然氣開(kāi)采專(zhuān)用Accumulated Depletio n671701無(wú)形資產(chǎn)Intan gible Assets681702累計(jì)攤銷(xiāo)Accumulated Amortizati on691703無(wú)形資產(chǎn)減值準(zhǔn)備Reserve for In ta ngible AssetsImpairme nt701711商譽(yù)Busin ess Reputati

11、on711801長(zhǎng)期待攤費(fèi)用Lon g-term Deferred Expe nses721811遞延所得稅資產(chǎn)Deferred In come Tax Assets731901待處理財(cái)產(chǎn)損溢Un settled Assets Profit and Loss、負(fù)債類(lèi)742001短期借款Short-term Borrowi ngs752002存入保證金金融共用Deposit Received forRecog nizance762003拆入資金金融共用Borrowi ngs from Banks and OtherFinan cial In stituti ons772004向中央銀銀行專(zhuān)Bor

12、rowi ngs from the Cen tral Bank行借款用782011冋業(yè)存放銀行專(zhuān)用Due to Placeme nts with Banks andOther Finan cial In stituti ons792012吸收存款銀行專(zhuān)用Savings Absorpti on802021貼現(xiàn)負(fù)債銀行專(zhuān)用Liabilities of CapitalDisco un ted812101交易性金融負(fù)債Tran sact ional Mon eytaryLiabilities822111賣(mài)出回購(gòu)金融資產(chǎn)款金融共用Finan cial Assets Sold forRepurchase8

13、32201應(yīng)付票據(jù)Notes Payable842202應(yīng)付賬款A(yù)cco unts Payable852205預(yù)收賬款A(yù)cco unts Received in Adva nee862211應(yīng)付職工薪酬P(guān)ayroll Payable872221應(yīng)交稅費(fèi)Tax Payable882231應(yīng)付股利Divide nd Payable892232應(yīng)付利息Accrued In terest Payable902241其他應(yīng)付款Other Acco unts Payable912251應(yīng)付保戶(hù)紅利保險(xiǎn)專(zhuān)用Divide nd Payable for The In sured922261應(yīng)付分保賬款保險(xiǎn)專(zhuān)用D

14、ivide nd Payable for Rein sura nee932311代理買(mǎi)賣(mài)證券款證券專(zhuān)用Receivi ngs from VicariouslyTraded Securities942312 代理承銷(xiāo)證券和Receivings from Vicariously Sold證券款銀行共用Securities952313代理兌付證券款證券和銀行共用Receivi ngs from VicariouslyCashed Securities962314代理業(yè)務(wù)負(fù)債Liabilities from VicariousBusin ess972401預(yù)提費(fèi)用Withhold ing Expe n

15、ses982411預(yù)計(jì)負(fù)債Estimated Liabilities992501遞延收益Deferred Profits1002601長(zhǎng)期借款Lon g-term Borrowi ngs1012602長(zhǎng)期債券Lon g-term Bonds1022701未到期責(zé)任準(zhǔn)備金保險(xiǎn)專(zhuān)用Deposit for Un due Duty ofRein sura nee1032702保險(xiǎn)責(zé)任準(zhǔn)備金保險(xiǎn)專(zhuān)用Deposit for Duty of Rein sura nee1042711保戶(hù)儲(chǔ)金保險(xiǎn)專(zhuān)用Deposit of the In sured1052721獨(dú)立賬戶(hù)負(fù)債保險(xiǎn)專(zhuān)用Liabilities of I

16、n depe ndentAcco unts1062801長(zhǎng)期應(yīng)付款Lon g-term Acco unts Payable1072802未確認(rèn)融資費(fèi)用Un settled Financing Expe nses1082811專(zhuān)項(xiàng)應(yīng)付款Special Acco unts Payable1092901遞延所得稅負(fù)債Deferred In come Tax Liabilities三、共同類(lèi)1103001清算資金往來(lái)銀行專(zhuān)用Liquidati on of In ter BankBusin ess1113002外匯買(mǎi)賣(mài)金融共用Foreig n Excha nge Buy and Sale1123101衍

17、生工具Derivative Tools1133201套期工具Arbitrage Tools1143202被套期項(xiàng)目Arbitraged Items四、所有者權(quán)益類(lèi)1154001實(shí)收資本Paid-in Cap ital1164002資本公積Capital Surplus1174101盈余公積Earned Surplus1184102一般風(fēng)險(xiǎn)準(zhǔn)備金融共用Gen eric Risk Reserve1194103本年利潤(rùn)Full-year Profit1204104利潤(rùn)分配Allocation of Profits1214201庫(kù)存股Treasury Share五、成本類(lèi)1225001生產(chǎn)成本Prod

18、uct ion Costs1235101制造費(fèi)用Manu facturi ng Expe nditures1245201勞務(wù)成本Service Costs1255301研發(fā)支出Research and Developme ntExpe nditures1265401工程施工建造承包商專(zhuān)用Engin eeri ng Con struct on1275402工程結(jié)算建造承包商專(zhuān)用Engineering Settlement1285403機(jī)械作業(yè)建造承包商專(zhuān)用Mecha ni cal Operati ons六、損益類(lèi)1296001主宮業(yè)務(wù)收入Prime Operati ng Reve nue1306

19、011利息收入金融共用In terest In come1316021手續(xù)費(fèi)收入金融共用Commissi on In come1326031保費(fèi)收入保險(xiǎn)專(zhuān)用Premium In come1336032分保費(fèi)收入保險(xiǎn)專(zhuān)用Rein sura nee Premium In come1346041租賃收入租賃專(zhuān)用Leasehold In come1356051其他業(yè)務(wù)收入Other Busin ess In come1366061匯兌損益金融專(zhuān)用Excha nge Gain or Loss1376101公允價(jià)值變動(dòng)損益Profit and Loss from Fair ValueChanges1386111投資收益In come on In vestme nt1396201攤回保險(xiǎn)責(zé)任準(zhǔn)備金保險(xiǎn)專(zhuān)用Amortized Deposit for Duty1406202攤回賠付支出保險(xiǎn)專(zhuān)用Amortized Compe nsati on Expe nses1416203攤回分保費(fèi)用保險(xiǎn)專(zhuān)用Amortized Rein sura neeExpe nditures1426301營(yíng)業(yè)外收入Nonrevenue Receipt1436401主營(yíng)業(yè)務(wù)成本Prime Operat ing Cost1446402其他業(yè)務(wù)成本Other Operati ng Cost1456405