Standard PRC Code and PRC Name-2006-中英对照.xls

号编号会计科目名称English 一一 资资产产类类 11001库存现金Cash On Hand 21002银行存款Cash In Bank 31003存放中央银行款项Other Monetary Capital 41011存放同业Due from banks 51012其他货币资金Other Cash And Cash Equivalents 61021结算备付金Deposit Reservation for Balance 71031存出保证金Refundable Deposits 81101交易性金融资产Transaction Monetary Assets 91111买入返售金融资产Redemptory Monetary Capital for Sale 101121应收票据Notes Receivable 111122应收账款Account Receivable 121123预付账款Account Prepaid 131131应收股利Dividend Receivable 141132应收利息Interest Receivable 151201应收代位追偿款Subrogation Receivables 161211应收分保账款Reinsurance Accounts Receivable 171212应收分保合同准备金Deposit for Reinsurance Contract Receivable 181221其他应收款Accounts Receivable Others 191231坏账准备Bad Debts Reserve 201301贴现资产Deposit of Capital Discounted 211302拆出资金Lendings to Banks and Other Financial Institutions 221303贷款Loans 231304贷款损失准备Loans Impairment Reserve 241311代理兑付证券Vicariously Cashed Securities 251321代理业务资产Capital in Vicarious Business 261401材料采购Procurement Of Materials 271402在途物资Materials In Transit 281403原材料Raw Materials 291404材料成本差异Materials Cost Variance 301405库存商品Finished Goods 311406发出商品Goods In Transit 321407商品进销差价Differences Between Purchasing And Selling Price 331408委托加工物资Work In Process Outsourced 341411周转材料Revolving Materials 351421消耗性生物资产Consumptive Biological Assets 361431贵金属Precious metals 371441抵债资产Capital for Debt Payment 381451损余物资Salvage Value Of Insured Properties 391461融资租赁资产Financial Leasing Assets 401471存货跌价准备Reserve Against Stock Price Declining 411501持有至到期投资Hold Investment Due 421502持有至到期投资减值准备Hold Investment Due Reduction Reserve 431503可供出售金融资产Financial Assets Available For Sale 441511长期股权投资Long Term Stock Ownership Investment 451512长期股权投资减值准备Long Term Stock Ownership Investment Reduction Reserve 461521投资性房地产Investment Real Estate 471531长期应收款Long Term Account Receivable 481532未实现融资收益Unrealized Financing Income 491541存出资本保证金Deposit for Capital Recognizance 501601固定资产Fixed Asset 511602累计折旧Accumulated Depreciation 521603固定资产减值准备Fixed Assets Reduction Reserve 531604在建工程Construction In Process 541605工程物资Project Goods And Material 551606固定资产清理Liquidation Of Fixed Assets 561611未担保余值Unguaranteed Residual Value Exclusively 571621生产性生物资产Productive Living Assets Exclusively 581622生产性生物资产累计折旧Productive Living Assets Accumulated Depreciation Exclusively 591623公益性生物资产Non Profit Living Assets Exclusively 601631油气资产Oil And Gas Assets Exclusively 611632累计折耗Accumulated Depletion Exclusively 621701无形资产Intangible Assets 631702累计摊销Accumulated Amortization 641703无形资产减值准备Intangible Assets Reduction Reserve 651711商誉Business Reputation 661801长期待摊费用Long Term Deferred Expenses 671811递延所得税资产Deferred Income Tax Assets 681821独立账户资产Capital in Independent Accounts 691901待处理财产损溢Wait Deal Assets Profit And Loss 二二 负负债债类类 702001短期借款Short Term Loan 712002存入保证金Deposits received 722003拆入资金Loans from other banks 732004向中央银行借款Borrowings from the Central Bank 742011吸收存款Savings Absorption 752012同业存放Interbnak placement 762021贴现负债Liabilities of Capital Discounted 772101交易性金融负债Transaction Financial Liabilities 782111卖出回购金融资产款Financial assets sold for repurchase 792201应付票据Notes Payable 802202应付账款Account Payable 812203预收账款Prepayment Received 822211应付职工薪酬Employees Wage Payable 832221应交税费Tax Payable 842231应付利息Interest Payable 852232应付股利Dividend Payable 862241其他应付款Other Account Payable 872251应付保单红利Dividend Payable for The Insured 882261应付分保账款Dividend Payable for Reinsurance 892311代理买卖证券款Receivings from Vicariously Traded Securities 902312代理承销证券款Receivings from Vicariously Sold Securities 912313代理兑付证券款Receivings from Vicariously Cashed Securities 922314代理业务负债Liabilities from Vicarious Business 932401递延收益Deferred Income 942501长期借款Money Borrowed For Long Term 952502应付债券Bond payable 962601未到期责任准备金Deposit for Undue Duty of Reinsurance 972602保险责任准备金Deposit for Duty of Reinsurance 982611保户储金Deposit of the Insured 992621独立账户负债Liabilities of Independent Accounts 1002701长期应付款Long Term Account Payable 1012702未确认融资费用Unacknowledged Financial Charges 1022711专项应付款Special Accounts Payable 1032801预计负债Expected Liabilities 1042901递延所得税负债Deferred Income Tax Liabilities 三三 共共同同类类 1053001清算资金往来Liquidation of Inter Bank Business 1063002货币兑换Money Exchange 1073101衍生工具Derivative Tool 1083201套期工具Arbitrage Tool 1093202被套期项目Arbitrage Project 四四 所所有有者者权权益益类类 1104001实收资本Practical Capital Collected Or Share Capital 1114002资本公积Capital Reserves 1124101盈余公积Surplus Reserves 1134102一般风险准备Generic Risk Reserve 1144103本年利润Profit For The Current Year 1154104利润分配Allocation Of Profits 1164201库存股Treasury Stock 五五 成成本本类类 1175001生产成本Production Cost 1185101制造费用Cost Of Production 1195201劳务成本Service Cost 1205301研发支出Research And Development Expenditures 1215401工程施工Engineering Construction Exclusively 1225402工程结算Engineering Settlement Exclusively 1235403机械作业Mechanical operation 六六 损损益益类类 1246001主营业务收入Main Business Income 1256011利息收入Interest Income 1266021手续费及佣金收入Fee and commission income 1276031保费收入Premium Income 1286041租赁收入Leasehold Income 1296051其他业务收入Other Business Income 1306061汇兑损益Exchange Gain Or Loss Exclusively 1316101公允价值变动损益Sound Value Flexible Loss And Profit 1326111投资收益Income On Investment 1336201摊回保险责任准备金Amortized Deposit for Duty 1346202摊回赔付支出Amortized Compensation Expenses 1356203摊回分保费用Amortized Reinsurance Expenditures 1366301营业外收入Nonrevenue Receipt 1376401主营业务成本Main Business Cost 1386402其他业务成本Other Business Expense 1396403营业税金及附加Business Tax And Surcharge 1406411利息支出Interest Expense 1416421手续费及佣金支出Service fee expense 1426501提取未到期责任准备金Unearned Premium Reserve 1436502提取保险责任准备金Appropriation of Deposit for Duty 14