精品資料（2021-2022年收藏）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]

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 Hand 21002銀行存款Bank Deposit 31003存放中央銀行款項(xiàng)銀行專(zhuān)用Deposit in the Central Bank 41011存放同業(yè)銀行專(zhuān)用Due from Placements with Banks and Other Financial Institutions 51015其他貨幣資金Other Monetary Capital 61021結(jié)算備付金證券專(zhuān)用Deposit Reservation for Balance 71031存

2、出保證金金融共用Deposit for Recognizance 81051拆出資金金融共用Lendings to Banks and Other Financial Institutions 91101交易性金融資產(chǎn)Transactional Monetary Capital 101111買(mǎi)入返售金融資產(chǎn)金融共用Redemptory Monetary Capital for Sale 111121應(yīng)收票據(jù)Notes Receivable 121122應(yīng)收賬款A(yù)ccounts Receivable 131123預(yù)付賬款A(yù)ccounts Prepayment 141131應(yīng)收股利Dividend

3、 Receivable 151132應(yīng)收利息Accrued Interest Receivable 161211應(yīng)收保戶(hù)儲(chǔ)金保險(xiǎn)專(zhuān)用Receivable Deposit from the Insured 171221應(yīng)收代位追償款保險(xiǎn)專(zhuān)用Subrogation Receivables 181222應(yīng)收分保賬款保險(xiǎn)專(zhuān)用Reinsurance Accounts Receivable 191223應(yīng)收分保未到期責(zé)任準(zhǔn)備金保險(xiǎn)專(zhuān)用Receivable Deposit for Undue Duty of Reinsurance 201224應(yīng)收分保保險(xiǎn)責(zé)任準(zhǔn)備金保險(xiǎn)專(zhuān)用Receivable Deposi

4、t for Duty of Reinsurance 211231其他應(yīng)收款Other Accounts Receivable 221241壞賬準(zhǔn)備Bad Debit Reserve 231251貼現(xiàn)資產(chǎn)銀行專(zhuān)用Deposit of Capital Discounted 241301貸款銀行和保險(xiǎn)共用Loans 251302貸款損失準(zhǔn)備銀行和保險(xiǎn)共用Loans Impairment Reserve 261311代理兌付證券銀行和證券共用Vicariously Cashed Securities 271321代理業(yè)務(wù)資產(chǎn)Capital in Vicarious Business 281401材料采

5、購(gòu)Procurement of Materials 291402在途物資Materials in Transit 301403原材料Raw Materials 311404材料成本差異Balance of Materials 321406庫(kù)存商品Commodity Stocks 331407發(fā)出商品Goods in Transit 341410商品進(jìn)銷(xiāo)差價(jià)Difference between Purchase and Sales of Commodities 351411委托加工物資Materials for Consigned Processing 361412包裝物及低值易耗品Wrappa

6、ge and Easily Wornout Inexpensive Articles 371421消耗性生物資產(chǎn)農(nóng)業(yè)專(zhuān)用Consumptive Biological Assets 381431周轉(zhuǎn)材料建造承包商專(zhuān)用Revolving Materials 391441貴金屬銀行專(zhuān)用Expensive Metals 401442抵債資產(chǎn)金融共用Capital for Debt Payment 411451損余物資保險(xiǎn)專(zhuān)用Salvage Value Of Insured Properties 421461存貨跌價(jià)準(zhǔn)備Reserve For Stock Depreciation 431501待攤費(fèi)用U

7、namortized Expenditures 441511獨(dú)立賬戶(hù)資產(chǎn)保險(xiǎn)專(zhuān)用Capital in Independent Accounts 451521持有至到期投資Held-To-Maturity Investment 461522持有至到期投資減值準(zhǔn)備Reserve for Held-To-Maturity Investment Impairment 471523可供出售金融資產(chǎn)Financial Assets Available for Sale 481524長(zhǎng)期股權(quán)投資Long-term Equity Investment 491525長(zhǎng)期股權(quán)投資減值準(zhǔn)備Reserve for L

8、ong-term Equity Investment Impairment 501526投資性房地產(chǎn)Investment Real Estate 511531長(zhǎng)期應(yīng)收款Long-term Accounts Receivable 521541未實(shí)現(xiàn)融資收益Unrealized Financing Profits 531551存出資本保證金保險(xiǎn)專(zhuān)用Deposit for Capital Recognizance 541601固定資產(chǎn)Fixed Assets 551602累計(jì)折舊Accumulative Depreciation 561603固定資產(chǎn)減值準(zhǔn)備Reserve for Fixed Ass

9、ets Impairment 571604在建工程Construction in Process 581605工程物資Engineer Material 591606固定資產(chǎn)清理Disposal of Fixed Assets 601611融資租賃資產(chǎn)租賃專(zhuān)用Financial Leasing Assets 611612未擔(dān)保余值租賃專(zhuān)用Unguaranteed Residual Value 621621生產(chǎn)性生物資產(chǎn)農(nóng)業(yè)專(zhuān)用Productive Biological Assets 631622生產(chǎn)性生物資產(chǎn)累計(jì)折舊農(nóng)業(yè)專(zhuān)用Accumulative Depreciation of Produc

10、tive Biological Assets 641623公益性生物資產(chǎn)農(nóng)業(yè)專(zhuān)用Biological Assets for Commonweal 651631油氣資產(chǎn)石油天然氣開(kāi)采專(zhuān)用Oil and Gas Assets 661632累計(jì)折耗石油天然氣開(kāi)采專(zhuān)用Accumulated Depletion 671701無(wú)形資產(chǎn)Intangible Assets 681702累計(jì)攤銷(xiāo)Accumulated Amortization 691703無(wú)形資產(chǎn)減值準(zhǔn)備Reserve for Intangible Assets Impairment 701711商譽(yù)Business Reputation 71

11、1801長(zhǎng)期待攤費(fèi)用Long-term Deferred Expenses 721811遞延所得稅資產(chǎn)Deferred Income Tax Assets 731901待處理財(cái)產(chǎn)損溢Unsettled Assets Profit and Loss 二、負(fù)債類(lèi) 742001短期借款Short-term Borrowings 752002存入保證金金融共用Deposit Received for Recognizance 762003拆入資金金融共用Borrowings from Banks and Other Financial Institutions 772004向中央銀行借款銀行專(zhuān)用Bor

12、rowings from the Central Bank 782011同業(yè)存放銀行專(zhuān)用Due to Placements with Banks and Other Financial Institutions 792012吸收存款銀行專(zhuān)用Savings Absorption 802021貼現(xiàn)負(fù)債銀行專(zhuān)用Liabilities of Capital Discounted 812101交易性金融負(fù)債Transactional Moneytary Liabilities 822111賣(mài)出回購(gòu)金融資產(chǎn)款金融共用Financial Assets Sold for Repurchase 832201應(yīng)付

13、票據(jù)Notes Payable 842202應(yīng)付賬款A(yù)ccounts Payable 852205預(yù)收賬款A(yù)ccounts Received in Advance 862211應(yīng)付職工薪酬P(guān)ayroll Payable 872221應(yīng)交稅費(fèi)Tax Payable 882231應(yīng)付股利Dividend Payable 892232應(yīng)付利息Accrued Interest Payable 902241其他應(yīng)付款Other Accounts Payable 912251應(yīng)付保戶(hù)紅利保險(xiǎn)專(zhuān)用Dividend Payable for The Insured 922261應(yīng)付分保賬款保險(xiǎn)專(zhuān)用Dividen

14、d Payable for Reinsurance 932311代理買(mǎi)賣(mài)證券款證券專(zhuān)用Receivings from Vicariously Traded Securities 942312代理承銷(xiāo)證券款證券和銀行共用Receivings from Vicariously Sold Securities 952313代理兌付證券款證券和銀行共用Receivings from Vicariously Cashed Securities 962314代理業(yè)務(wù)負(fù)債Liabilities from Vicarious Business 972401預(yù)提費(fèi)用Withholding Expenses 98

15、2411預(yù)計(jì)負(fù)債Estimated Liabilities 992501遞延收益Deferred Profits 1002601長(zhǎng)期借款Long-term Borrowings 1012602長(zhǎng)期債券Long-term Bonds 1022701未到期責(zé)任準(zhǔn)備金保險(xiǎn)專(zhuān)用Deposit for Undue Duty of Reinsurance 1032702保險(xiǎn)責(zé)任準(zhǔn)備金保險(xiǎn)專(zhuān)用Deposit for Duty of Reinsurance 1042711保戶(hù)儲(chǔ)金保險(xiǎn)專(zhuān)用Deposit of the Insured 1052721獨(dú)立賬戶(hù)負(fù)債保險(xiǎn)專(zhuān)用Liabilities of Indepen

16、dent Accounts 1062801長(zhǎng)期應(yīng)付款Long-term Accounts Payable 1072802未確認(rèn)融資費(fèi)用Unsettled Financing Expenses 1082811專(zhuān)項(xiàng)應(yīng)付款Special Accounts Payable 1092901遞延所得稅負(fù)債Deferred Income Tax Liabilities 三、共同類(lèi) 1103001清算資金往來(lái)銀行專(zhuān)用Liquidation of Inter Bank Business 1113002外匯買(mǎi)賣(mài)金融共用Foreign Exchange Buy and Sale 1123101衍生工具Derivat

17、ive Tools 1133201套期工具Arbitrage Tools 1143202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 Capital 1164002資本公積Capital Surplus 1174101盈余公積Earned Surplus 1184102一般風(fēng)險(xiǎn)準(zhǔn)備金融共用Generic Risk Reserve 1194103本年利潤(rùn)Full-year Profit 1204104利潤(rùn)分配Allocation of Profits 1214201庫(kù)存股Treasury Share 五、成本類(lèi) 1225001生產(chǎn)成本Prod

18、uction Costs 1235101制造費(fèi)用Manufacturing Expenditures 1245201勞務(wù)成本Service Costs 1255301研發(fā)支出Research and Development Expenditures 1265401工程施工建造承包商專(zhuān)用Engineering Constructon 1275402工程結(jié)算建造承包商專(zhuān)用Engineering Settlement 1285403機(jī)械作業(yè)建造承包商專(zhuān)用Mechanical Operations 六、損益類(lèi) 1296001主營(yíng)業(yè)務(wù)收入Prime Operating Revenue 1306011利息

19、收入金融共用Interest Income 1316021手續(xù)費(fèi)收入金融共用Commission Income 1326031保費(fèi)收入保險(xiǎn)專(zhuān)用Premium Income 1336032分保費(fèi)收入保險(xiǎn)專(zhuān)用Reinsurance Premium Income 1346041租賃收入租賃專(zhuān)用Leasehold Income 1356051其他業(yè)務(wù)收入Other Business Income 1366061匯兌損益金融專(zhuān)用Exchange Gain or Loss 1376101公允價(jià)值變動(dòng)損益Profit and Loss from Fair Value Changes 1386111投資收益Income on Investment 1396201攤回保險(xiǎn)責(zé)任準(zhǔn)備金保險(xiǎn)專(zhuān)用Amortized Deposit for Duty 1406202攤回賠付支出保險(xiǎn)專(zhuān)用Amortized Compensation Expenses 1416203攤回分保費(fèi)用保險(xiǎn)專(zhuān)用Amortized Reinsurance Expenditures 1426301營(yíng)業(yè)外收入Nonrevenue Receipt 1436401主營(yíng)業(yè)務(wù)成本Prime Operating Cost 1446402其他業(yè)務(wù)成本Other Operating Cost