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cntn中英文对照最新会计科目-北京市审计局发布

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来源:https://www.bjmy2z.cn/gaokao
2021-01-20 07:04
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2021年1月20日发(作者:perceive)

中英文对照最新会计科目

北京市审计局发布





编号

会计科目
名称

适用范


一、资产类

1
1001
库存现金

2
1002
银行存款

3
1003
存放中央
银行款项



银行专


银行专



证券专


金融共


金融共



金融共







Cash on Hand

Bank Deposit

Deposit in the Central Bank

Due from Placements with Banks
and
Other
Financial
Institutions

Other Monetary Capital

英文表达法

4
1011
存放同业

其他货币
资金

结算备付


存出保证


5
1015
6
1021
Deposit Reservation for Balance

7
1031
Deposit for Recognizance

Lendings to Banks and Other
Financial Institutions

Transactional Monetary Capital

Redemptory Monetary Capital for
Sale

Notes Receivable

Accounts Receivable

Accounts Prepayment

Dividend Receivable

Accrued Interest Receivable

8
1051
拆出资金

交易性金
融资产

买入返售
金融资产

9
1101
10
1111
11
1121
应收票据

12
1122
应收账款

13
1123
预付账款

14
1131
应收股利

15
1132
应收利息

16
1211
应收保户
储金

应收代位
追偿款

应收分保
账款

应收分保
保险专


保险专


保险专


Receivable Deposit from the
Insured

Subrogation Receivables

17
1221
18
1222
Reinsurance Accounts Receivable

19
1223
未到期责
任准备金

应收分保
20
1224
保险责任
准备金

21
1231
其他应收


保险专
Receivable
Deposit
for
Undue
Duty


of Reinsurance

保险专


Receivable Deposit for Duty of
Reinsurance



银行专


银行和
Other Accounts Receivable

Bad Debit Reserve

Deposit of Capital Discounted

22
1241
坏账准备

23
1251
贴现资产

24
1301
贷款

保险共


Loans

25
1302
贷款损失
准备

银行和
保险共


银行和
证券共






Capital in Vicarious Business

Procurement of Materials

Materials in Transit

Raw Materials

Vicariously Cashed Securities

Loans Impairment Reserve

26
1311
代理兑付
证券

代理业务
资产

27
1321
28
1401
材料采购

29
1402
在途物资

30
1403
原材料

31
1404
材料成本
差异





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

32
1406
库存商品

33
1407
发出商品

34
1410
商品进销
差价

委托加工
物资

包装物及
36
1412
低值易耗


37
1421
消耗性生
物资产

35
1411


农业专


建造承
Consumptive Biological Assets

38
1431
周转材料

包商专


39
1441
贵金属

银行专


金融共


保险专




保险专




Revolving Materials

Expensive Metals

40
1442
抵债资产

Capital for Debt Payment

Salvage Value Of Insured
Properties

Reserve For Stock Depreciation

Unamortized Expenditures

Capital in Independent Accounts

41
1451
损余物资

存货跌价
准备

42
1461
43
1501
待摊费用

44
1511
独立账户
资产

持有至到
期投资

45
1521
Held-To- Maturity Investment

Reserve for Held-To- Maturity
46
1522
持有至到
期投资减
值准备

47
1523
可供出售
金融资产

长期股权
投资

长期股权
49
1525
投资减值
准备

50
1526
投资性房
地产

长期应收


未实现融
资收益

存出资本
保证金




Investment Impairment

Financial Assets Available for
Sale

Long-term Equity Investment

48
1524

Reserve for Long-term Equity
Investment Impairment

Investment Real Estate

51
1531

Long-term Accounts Receivable

52
1541

保险专








租赁专


租赁专


农业专
Unrealized Financing Profits

53
1551
Deposit
for
Capital
Recognizance

Fixed Assets

Accumulative Depreciation

Reserve for Fixed Assets
Impairment

Construction in Process

Engineer Material

Disposal of Fixed Assets

54
1601
固定资产

55
1602
累计折旧

56
1603
固定资产
减值准备

57
1604
在建工程

58
1605
工程物资

59
1606
固定资产
清理

融资租赁
资产

未担保余


60
1611
Financial Leasing Assets

61
1612
Unguaranteed Residual Value

Productive Biological Assets

62
1621
生产性生
物资产

生产性生
63
1622
物资产累
计折旧

64
1623
公益性生
物资产



农业专


农业专


石油天
Accumulative Depreciation of
Productive Biological Assets

Biological
Assets
for
Commonweal

65
1631
油气资产

然气开
采专用

石油天
66
1632
累计折耗

然气开
采专用

67
1701
无形资产

68
1702
累计摊销

69
1703
70
1711
71
1801
无形资产
减值准备

商誉

长期待摊
费用

递延所得
税资产

待处理财
产损溢






Oil and Gas Assets

Accumulated Depletion

Intangible Assets

Accumulated Amortization

Reserve for Intangible Assets
Impairment

Business Reputation

Long-term Deferred Expenses

72
1811

Deferred Income Tax Assets

73
1901

Unsettled Assets Profit and Loss

二、负债类

74
2001
短期借款

75
2002
存入保证



金融共


金融共


Short- term Borrowings

Deposit Received for
Recognizance

Borrowings from Banks and Other
Financial Institutions

76
2003
拆入资金

77
2004
向中央银
银行专
Borrowings from the Central Bank

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