第1个回答 2013-09-10
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