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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
一、资产类
1
2
3
1001
1002
1003
库存现金
银行存款
存放中央银行
款项
存放同业
银行专用
Cash on
Hand
Bank
Deposit
Deposit in the
Central Bank
Due from
Placements with Banks and Other
Financial Institutions
Other Monetary Capital
Deposit Reservation for
Balance
Deposit for
Recognizance
Lendings to
Banks and Other Financial
Institutions
Transactional Monetary
Capital
英文表达法
4
5
6
7
1011
银行专用
证券专用
金融共用
金融共用
1015
其他货币资金
1021
结算备付金
1031
存出保证金
1051
拆出资金
交易性金融资
产
买入返售金融
资产
应收票据
应收账款
预付账款
应收股利
应收利息
8
9
1101
10
1111
11
1121
12
1122
13
1123
14
1131
15
1132
金融共用
保险专用
保险专用
保险专用
Redemptory
Monetary Capital for Sale
Notes Receivable
Accounts Receivable
Accounts Prepayment
Dividend Receivable
Accrued Interest Receivable
Receivable Deposit from the
Insured
Subrogation
Receivables
Reinsurance
Accounts Receivable
16
1211
应收保户储金
17
1221
应收代位追偿
款
18
1222
应收分保账款
19
1223
应收分保未到
期责任准备金
应收分保保险
责任准备金
保险专用
Receivable
Deposit for Undue Duty of
Reinsurance
20
1224
保险专用
Receivable
Deposit
for
Duty
of
Reinsurance
银行专用
银行和保险
共用
银行和保险
共用
银行和证券
共用
Other Accounts
Receivable
Bad Debit
Reserve
Deposit of Capital
Discounted
Loans
21
1231
其他应收款
22
1241
23
1251
24
1301
坏账准备
贴现资产
贷款
25
1302
贷款损失准备
Loans Impairment Reserve
26
1311
代理兑付证券
27
1321
代理业务资产
28
1401
29
1402
30
1403
材料采购
在途物资
原材料
Vicariously
Cashed Securities
Capital
in Vicarious Business
Procurement of Materials
Materials in Transit
Raw Materials
Balance of Materials
Commodity Stocks
Goods in Transit
Difference between Purchase and Sales
of
Commodities
Materials for Consigned
Processing
Wrappage and
Easily Wornout Inexpensive
Articles
Consumptive Biological
Assets
31
1404
材料成本差异
32
1406
33
1407
库存商品
发出商品
34
1410
商品进销差价
35
1411
委托加工物资
36
1412
包装物及低值
易耗品
消耗性生物资
产
周转材料
37
1421
农业专用
建造承包商
专用
38
1431
Revolving
Materials
39
1441
40
1442
41
1451
贵金属
抵债资产
损余物资
银行专用
金融共用
保险专用
保险专用
Expensive Metals
Capital for Debt Payment
Salvage Value Of Insured
Properties
Reserve For
Stock Depreciation
Unamortized Expenditures
Capital in Independent
Accounts
Held-To-Maturity
Investment
Reserve for
Held-To-Maturity Investment
Impairment
Financial Assets Available for
Sale
Long-term Equity
Investment
Reserve for
Long-term Equity Investment
Impairment
Investment Real Estate
Long-term Accounts
Receivable
Unrealized
Financing Profits
42
1461
存货跌价准备
43
1501
待摊费用
44
1511
独立账户资产
45
1521
持有至到期投
资
持有至到期投
资减值准备
可供出售金融
资产
46
1522
47
1523
48
1524
长期股权投资
49
1525
长期股权投资
减值准备
50
1526
投资性房地产
51
1531
长期应收款
52
1541
未实现融资收
益
存出资本保证
金
固定资产
累计折旧
固定资产减值
准备
在建工程
工程物资
53
1551
54
1601
55
1602
56
1603
57
1604
58
1605
保险专用
Deposit for Capital
Recognizance
Fixed
Assets
Accumulative
Depreciation
Reserve for
Fixed Assets Impairment
Construction in Process
Engineer Material
Disposal of Fixed Assets
59
1606
固定资产清理
60
1611
融资租赁资产
61
1612
未担保余值
62
1621
生产性生物资
产
生产性生物资
产累计折旧
公益性生物资
产
油气资产
租赁专用
租赁专用
农业专用
Financial
Leasing Assets
Unguaranteed
Residual Value
Productive
Biological Assets
Accumulative Depreciation of Productive
Biological Assets
Biological Assets for
Commonweal
63
1622
农业专用
64
1623
农业专用
石油天然气
开采专用
石油天然气
开采专用
65
1631
Oil and Gas
Assets
66
1632
67
1701
68
1702
69
1703
70
1711
累计折耗
无形资产
累计摊销
无形资产减值
准备
商誉
Accumulated
Depletion
Intangible
Assets
Accumulated
Amortization
Reserve for
Intangible Assets Impairment
Business Reputation
Long-term Deferred Expenses
Deferred Income Tax Assets
71
1801
长期待摊费用
72
1811
递延所得税资
产
待处理财产损
溢
73
1901
Unsettled Assets Profit and
Loss
二、负债类
74
2001
短期借款
金融共用
金融共用
Short-term
Borrowings
Deposit Received
for Recognizance
Borrowings
from Banks and Other Financial
Institutions
Borrowings from the Central
Bank
75
2002
存入保证金
76
2003
拆入资金
向中央银行借
款
77
2004
银行专用