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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英文表达法一、资产类11001库存现金CashonHand21002银行存款BankDeposit31003存放中央银行款项银行专用DepositintheCentralBank41011存放同业银行专用DuefromPlacementswithBanksandOtherFinancialInstitutions51015其他货币资金OtherMonetaryCapital61021结算备付金证券专用DepositReservationforBalance71031存出保证金金融共用DepositforRecognizance81051拆出资金金融共用LendingstoBanksandOtherFinancialInstitutions91101交易性金融资产TransactionalMonetaryCapital101111买入返售金融资产金融共用RedemptoryMonetaryCapitalforSale111121应收票据NotesReceivable121122应收账款AccountsReceivable131123预付账款AccountsPrepayment141131应收股利DividendReceivable151132应收利息AccruedInterestReceivable161211应收保户储金保险专用ReceivableDepositfromtheInsured171221应收代位追偿款保险专用SubrogationReceivables181222应收分保账款保险专用ReinsuranceAccountsReceivable191223应收分保未到期责任准备金保险专用ReceivableDepositforUndueDutyofReinsurance201224应收分保保险责任准备金保险专用ReceivableDepositforDutyofReinsurance211231其他应收款OtherAccountsReceivable221241坏账准备BadDebitReserve231251贴现资产银行专用DepositofCapitalDiscounted241301贷款银行和保险共用Loans251302贷款损失准备银行和保险共用LoansImpairmentReserve261311代理兑付证券银行和证券共用VicariouslyCashedSecurities271321代理业务资产CapitalinVicariousBusiness281401材料采购ProcurementofMaterials291402在途物资MaterialsinTransit301403原材料RawMaterials311404材料成本差异BalanceofMaterials321406库存商品CommodityStocks331407发出商品GoodsinTransit341410商品进销差价DifferencebetweenPurchaseandSalesofCommodities351411委托加工物资MaterialsforConsignedProcessing361412包装物及低值易耗品WrappageandEasilyWornoutInexpensiveArticles371421消耗性生物资产农业专用ConsumptiveBiologicalAssets381431周转材料建造承包商专用RevolvingMaterials391441贵金属银行专用ExpensiveMetals401442抵债资产金融共用CapitalforDebtPayment411451损余物资保险专用SalvageValueOfInsuredProperties421461存货跌价准备ReserveForStockDepreciation431501待摊费用UnamortizedExpenditures441511独立账户资产保险专用CapitalinIndependentAccounts451521持有至到期投资Held-To-MaturityInvestment461522持有至到ReserveforHeld-To-Maturity期投资减值准备InvestmentImpairment471523可供出售金融资产FinancialAssetsAvailableforSale481524长期股权投资Long-termEquityInvestment491525长期股权投资减值准备ReserveforLong-termEquityInvestmentImpairment501526投资性房地产InvestmentRealEstate511531长期应收款Long-termAccountsReceivable521541未实现融资收益UnrealizedFinancingProfits531551存出资本保证金保险专用DepositforCapitalRecognizance541601固定资产FixedAssets551602累计折旧AccumulativeDepreciation561603固定资产减值准备ReserveforFixedAssetsImpairment571604在建工程ConstructioninProcess581605工程物资EngineerMaterial591606固定资产清理DisposalofFixedAssets601611融资租赁资产租赁专用FinancialLeasingAssets611612未担保余值租赁专用UnguaranteedResidualValue621621生产性生农业专ProductiveBiologicalAssets物资产用631622生产性生物资产累计折旧农业专用AccumulativeDepreciationofProductiveBiologicalAssets641623公益性生物资产农业专用BiologicalAssetsforCommonweal651631油气资产石油天然气开采专用OilandGasAssets661632累计折耗石油天然气开采专用AccumulatedDepletion671701无形资产IntangibleAssets681702累计摊销AccumulatedAmortization691703无形资产减值准备ReserveforIntangibleAssetsImpairment701711商誉BusinessReputation711801长期待摊费用Long-termDeferredExpenses721811递延所得税资产DeferredIncomeTaxAssets731901待处理财产损溢UnsettledAssetsProfitandLoss二、负债类742001短期借款Short-termBorrowings752002存入保证金金融共用DepositReceivedforRecognizance762003拆入资金金融共用BorrowingsfromBanksandOtherFinancialInstitutions772004向中央银银行专BorrowingsfromtheCentralBank行借款用782011同业存放银行专用DuetoPlacementswithBanksandOtherFinancialInstitutions792012吸收存款银行专用SavingsAbsorption802021贴现负债银行专用LiabilitiesofCapitalDiscounted812101交易性金融负债TransactionalMoneytaryLiabilities822111卖出回购金融资产款金融共用FinancialAssetsSoldforRepurchase832201应付票据NotesPayable842202应付账款AccountsPayable852205预收账款AccountsReceivedinAdvance862211应付职工薪酬PayrollPayable872221应交税费TaxPayable882231应付股利DividendPayable892232应付利息AccruedInterestPayable902241其他应付款OtherAccountsPayable912251应付保户红利保险专用DividendPayableforTheInsured922261应付分保账款保险专用DividendPayableforReinsurance932311代理买卖证券款证券专用ReceivingsfromVicariouslyTradedSecurities942312代理承销证券和ReceivingsfromVicariouslySold证券款银行共用Securities952313代理兑付证券款证券和银行共用ReceivingsfromVicariouslyCashedSecurities962314代理业务负债LiabilitiesfromVicariousBusiness972401预提费用WithholdingExpenses982411预计负债EstimatedLiabilities992501递延收益DeferredProfits1002601长期借款Long-termBorrowings1012602长期债券Long-termBonds1022701未到期责任准备金保险专用DepositforUndueDutyofReinsurance1032702保险责任准备金保险专用DepositforDutyofReinsurance1042711保户储金保险专用DepositoftheInsured1052721独立账户负债保险专用LiabilitiesofIndependentAccounts1062801长期应付款Long-termAccountsPayable1072802未确认融资费用UnsettledFinancingExpenses1082811专项应付款SpecialAccountsPayable1092901递延所得税负债DeferredIncomeTaxLiabilities三、共同类1103001清算资金往来银行专用LiquidationofInterBankBusiness1113002外汇买卖金融共用ForeignExchangeBuyandSale1123101衍生工具DerivativeTools1133201套期工具ArbitrageTools1143202被套期项目ArbitragedItems四、所有者权益类1154001实收资本Paid-inCapital1164002资本公积CapitalSurplus1174101盈余公积EarnedSurplus1184102一般风险准备金融共用GenericRiskReserve1194103本年利润Full-yearProfit1204104利润分配AllocationofProfits1214201库存股TreasuryShare五、成本类1225001生产成本ProductionCosts1235101制造费用ManufacturingExpenditures1245201劳务成本ServiceCosts1255301研发支出ResearchandDevelopmentExpenditures1265401工程施工建造承包商专用EngineeringConstructon1275402工程结算建造承包商专用EngineeringSettlement1285403机械作业建造承包商专用MechanicalOperations六、损益类1296001主营业务收入PrimeOperatingRevenue1306011利息收入金融共用InterestIncome1316021手续费收入金融共用CommissionInc