會計分錄英文

會計科目中英文對照（北京市審計局發(fā)布）中英文對照最新會計科目北京市審計局發(fā)布順序號編號會計科目名稱適用范圍英文表達(dá)法一、資產(chǎn)類11001庫存現(xiàn)金CashonHand21002銀行存款Cashinbank31003存放中央銀行款項銀行專用DepositintheCentralBank41011存放同業(yè)銀行專用DuefromPlacementswithBanksandOtherFinancialInstitutions51015其他貨幣資金OtherMonetaryCapital61021結(jié)算備付金證券專用DepositReservationforBalance71031存出保證金金融共用DepositforRecognizance81051拆出資金金融共用LendingstoBanksandOtherFinancialInstitutions91101交易性金融資產(chǎn)TransactionalMonetaryCapital101111買入返售金融資產(chǎn)金融共用RedemptoryMonetaryCapitalforSale111121應(yīng)收票據(jù)NotesReceivable121122應(yīng)收賬款A(yù)ccountsReceivable131123預(yù)付賬款A(yù)dvancetosuppliers141131應(yīng)收股利DividendReceivable151132應(yīng)收利息AccruedInterestReceivable161211應(yīng)收保戶儲金保險專用ReceivableDepositfromtheInsured171221應(yīng)收代位追償款保險專用SubrogationReceivables181222應(yīng)收分保賬款保險專用ReinsuranceAccountsReceivable191223應(yīng)收分保未到期責(zé)任準(zhǔn)備金保險專用ReceivableDepositforUndueDutyofReinsurance201224應(yīng)收分保保保險專用ReceivableDepositforDutyof

險責(zé)任準(zhǔn)備金Reinsurance211231其他應(yīng)收款OtherReceivable221241壞賬準(zhǔn)備Provisionforbaddebts231251貼現(xiàn)資產(chǎn)銀行專用DepositofCapitalDiscounted241301貸款銀行和保險共用Loans251302貸款損失準(zhǔn)備銀行和保險共用LoansImpairmentReserve261311代理兌付證券銀行和證券共用VicariouslyCashedSecurities271321代理業(yè)務(wù)資產(chǎn)CapitalinVicariousBusiness281401材料采購ProcurementofMaterials291402在途物資MaterialsinTransit301403原材料RawMaterials311404材料成本差異BalanceofMaterials321406庫存商品CommodityStocks331407發(fā)出商品GoodsinTransit341410商品進(jìn)銷差價DifferencebetweenPurchaseandSalesofCommodities351411委托加工物資MaterialsforConsignedProcessing361412包裝物及低值易耗品WrappageandEasilyWornoutInexpensiveArticles371421消耗性生物資產(chǎn)農(nóng)業(yè)專用ConsumptiveBiologicalAssets381431周轉(zhuǎn)材料建造承包商專用RevolvingMaterials391441貴金屬銀行專用ExpensiveMetals401442抵債資產(chǎn)金融共用CapitalforDebtPayment411451損余物資保險專用SalvageValueOfInsuredProperties421461存貨跌價準(zhǔn)備ReserveForStockDepreciation

431501待攤費用UnamortizedExpenditures441511獨立賬戶資產(chǎn)保險專用CapitalinIndependentAccounts451521持有至到期投資Held—To—MaturityInvestment461522持有至到期投資減值準(zhǔn)備ReserveforHeld—To—MaturityInvestmentImpairment471523可供出售金融資產(chǎn)FinancialAssetsAvailableforSale481524長期股權(quán)投資Long—termEquityInvestment491525長期股權(quán)投資減值準(zhǔn)備ReserveforLong—termEquityInvestmentImpairment501526投資性房地產(chǎn)InvestmentRealEstate511531長期應(yīng)收款Long—termAccountsReceivable521541未實現(xiàn)融資收益UnrealizedFinancingProfits531551存出資本保證金保險專用DepositforCapitalRecognizance541601固定資產(chǎn)Fixedassets551602累計折舊AccumulativeDepreciation561603固定資產(chǎn)減值準(zhǔn)備Provisionforimpairmentoffixedassets571604在建工程ConstruetioninProcess581605工程物資EngineerMaterial591606固定資產(chǎn)清理DisposalofFixedAssets601611融資租賃資產(chǎn)租賃專用FinancialLeasingAssets611612未擔(dān)保余值租賃專用UnguaranteedResidualValue621621生產(chǎn)性生物資產(chǎn)農(nóng)業(yè)專用ProductiveBiologicalAssets631622生產(chǎn)性生物資產(chǎn)累計折舊農(nóng)業(yè)專用AccumulativeDepreciationofProductiveBiologicalAssets

641623公益性生物資產(chǎn)農(nóng)業(yè)專用BiologicalAssetsforCommonweal651631油氣資產(chǎn)石油天然氣開采專用OilandGasAssets661632累計折耗石油天然氣開采專用AccumulatedDepletion671701無形資產(chǎn)IntangibleAssets681702累計攤銷AccumulatedAmortization691703無形資產(chǎn)減值準(zhǔn)備ReserveforIntangibleAssetsImpairment701711商譽BusinessReputation711801長期待攤費用Long-termDeferredExpenses721811遞延所得稅資產(chǎn)DeferredIncomeTaxAssets731901待處理財產(chǎn)損溢Profit&lossofassetspendingdisposal一、負(fù)債類742001短期借款Short-termBorrowings752002存入保證金金融共用DepositReceivedforRecognizance762003拆入資金金融共用BorrowingsfromBanksandOtherFinancialInstitutions772004向中央銀行借款銀行專用BorrowingsfromtheCentralBank782011同業(yè)存放銀行專用DuetoPlacementswithBanksandOtherFinancialInstitutions792012吸收存款銀行專用SavingsAbsorption802021貼現(xiàn)負(fù)債銀行專用LiabilitiesofCapitalDiscounted812101交易性金融負(fù)債TransactionalMoneytaryLiabilities822111賣出回購金融資產(chǎn)款金融共用FinancialAssetsSoldforRepurchase832201應(yīng)付票據(jù)NotesPayable

842202應(yīng)付賬款A(yù)ccountsPayable852205預(yù)收賬款A(yù)dvancefromcustomers862211應(yīng)付職工薪酬P(guān)ayrollPayable872221應(yīng)父稅費TaxesPayable882231應(yīng)付股利DividendPayable892232應(yīng)付利息AccruedInterestPayable902241其他應(yīng)付款OtherAccountsPayable912251應(yīng)付保戶紅利保險專用DividendPayableforTheInsured922261應(yīng)付分保賬款保險專用DividendPayableforReinsurance932311代理買賣證券款證券專用ReceivingsfromVicariouslyTradedSecurities942312代理承銷證券款證券和銀行共用ReceivingsfromVicariouslySoldSecurities952313代理兌付證券款證券和銀行共用ReceivingsfromVicariouslyCashedSecurities962314代理業(yè)務(wù)負(fù)債LiabilitiesfromVicariousBusiness972401預(yù)提費用Accruedexpensess982411預(yù)計負(fù)債EstimatedLiabilities992501遞延收益DeferredProfits1002601長期借款Long-termloans1012602長期債券Long-termBonds1022701未到期責(zé)任準(zhǔn)備金保險專用DepositforUndueDutyofReinsurance1032702保險責(zé)任準(zhǔn)備金保險專用DepositforDutyofReinsurance1042711保戶儲金保險專用DepositoftheInsured1052721獨立賬戶負(fù)債保險專用LiabilitiesofIndependentAccounts1062801長期應(yīng)付款Long-termPayable1072802未確認(rèn)融資費用UnsettledFinancingExpenses

1082811專項應(yīng)付款SpecialAccountsPayable1092901遞延所得稅負(fù)債DeferredIncomeTaxLiabilities三、共同類1103001清算資金往來銀行專用LiquidationofInterBankBusiness1113002外匯買賣金融共用ForeignExchangeBuyandSale1123101衍生工具DerivativeTools1133201套期工具ArbitrageTools1143202被套期項目ArbitragedItems四、所有者權(quán)益類1154001實收資本Paid-inCapital1164002資本公積CapitalReserve1174101盈余公積SurplusReserve1184102一般風(fēng)險準(zhǔn)備金融共用GenericRiskReserve1194103本年利潤Profit&losssummary1204104利潤分配Distributionprofit1214201庫存股TreasuryShare五、成本類1225001生產(chǎn)成本ProductionCosts1235101制造費用ManufacturingExpenditures1245201勞務(wù)成本ServiceCosts1255301研發(fā)支出ResearchandDevelopmentExpenditures1265401工程施工建造承包商專用EngineeringConstrueton1275402工程結(jié)算建造承包商專用EngineeringSettlement1285403機械作業(yè)建造承包商專用MechanicalOperations六、損益類1296001主營業(yè)務(wù)收入Salesrevenue1306011利息收入金融共用InterestIncome

1316021手續(xù)費收入金融共用CommissionIncome1326031保費收入保險專用PremiumIncome1336032分保費收入保險專用ReinsurancePremiumIncome1346041租賃收入租賃專用LeaseholdIncome1356051其他業(yè)務(wù)收入Revenuesfromotheroperationse1366061匯兌損益金融專用ExchangeGainorLoss1376101公允價值變動損益ProfitandLossfromFairValueChanges1386111投資收益IncomeonInvestment1396201攤回保險責(zé)任準(zhǔn)備金保險專用AmortizedDepositforDuty1406202攤回賠付支出保險專用AmortizedCompensationExpenses1416203攤回分保費用保險專用AmortizedReinsuranceExpenditures1426301營業(yè)外收入Non-operatingprofit1436401主營業(yè)務(wù)成本Costofsales1446402其他業(yè)務(wù)成本Costofotheropera