中英文对照会计科目北京市审计局发布

1、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用围 适范英文表达法一、资产类11001库存现金cash on hand21002银行存款bank deposit31003存放中央银行款项行用 银专depos i t in the centra 1 bank41011存放同业行用 银专due from placements wi th banks and otherfinancial inst i tut ions51015其他货币资金other monetary capital61021结算备付金证券 专用depos i t reservation for balance7103

2、1存出保证金金融 共用deposit for recognizance81051拆出资金金融 共用lendings to banks and other financialinsti tut ions91101交易性金融资产transactional monetary capital101111买入返售金融资产金融 共用redemptory monetary capital for sale111121应收票据notes receivable121122应收账款accounts receivable131123预付账款accounts prepayment141131应收股利dividend

3、receivable151132应收利息accrued interest receivable161211应收保户储金保险 专用receivable deposit from the insured171221应收代位追偿款保险 专用subrogation receivables181222应收分保账款保险 专用reinsurance accounts receivable191223应收分保未到期责保险 专用receivable deposit for undue duty of任准备金reinsuranceo24221a应准一保险 专用f o ydu r o f21312221142t 1

4、 b de d a b321x52 v 亠银行 专用1xa t it pca of t it s wdeo113款>行保共 银和险用2 o3备 准 失 损 款 贷行保共 银和险用n1131i行证共 银和券用y11 s u o 11 r a c v27213n 11 1£h t 1a p a c8211 o4sa r e t ma of922 o4o33 o4料 材 .原s a 11 r e t ma w ra314 o4236 o4品 商 存 库337 o4in s d goo43o11531±41163241a品一s e c 11 t r a7321411谿s t

5、e s s ae314造包专 建承商用931x4属亍 银专用401442抵债资产金融 共用capita 1 for debt payment411451损余物资保险 专用salvage value of insured propert ies421461存货跌价准备reserve for stock depreciat ion431501待摊费用unamortized expenditures441511独立账户资产保险 专用capital in independent accounts451521持有至到期投资held-to-maturi ty investment461522持有至到期投资

6、减reserve for held-to-maturity investment值准备impairment471523可供出售金融资产financial assets available for sale481524长期股权投资long-term equity investment491525长期股权投资减值准备reserve for long-term equity investment impairment501526投资性房地产investment real estate511531长期应收款long-term accounts receivable521541未实现融资收益unreal

7、ized financing profits531551存出资本保证金保险 专用deposit for capital recognizance541601固定资产fixed assets551602累计折旧accumulative depreciation561603固定资产减值准备reserve for fixed assets impairment571604在建工程construction in process581605工程物资engineer material591606固定资产清理disposal of fixed assets601611融资租赁资产租赁 专用financial

8、 leasing assets611612未担保余值租赁 专用unguaranteed residual value621621生产性生物资产productive biological assets631622生产性生物资产累 计折旧accumulative depreciation of product ivebiological assets463261a产 资 物 生 性 公11c01 r fo563161a油然开专 石天气采用s e s s a 11 o6623611油然开专 石天气采用671xo7862o7963o7备 准 值 减 产 资 形 无e - b 1x g n a t n

9、t1r foe r 1a p m io1111711誉一 直n o 1 t a t pu e r111x o821111811产 资 税 得 延 递s t e s s a31x o911t 1x f o r p债 负 二411o25722金融 共用r o f t s o p e673 o o2金融 共用d n a m o r f774 o o2银行 专用k n ab a r t n3 e th81xo2行用 银专o e972o2行用 银专o821o2银行 专用11 a t p ca of s e t 1a 11 1 ba l811x o21债 负 融 金 性 交281a 亠112墾款一融用 金

10、共r o f do s832201应付票据notes payable842202应付账款accounts payable852205预收账款accounts received in advance862211应付职工薪酬payrol1 payable872221应交税费tax payable882231应付股利dividend payable892232应付利息accrued interest payable902241其他应付款other accounts payable912251应付保户红利保险 专用dividend payable for the insured922261应付分保账款

11、保险 专用dividend payable for reinsurance932311代理买卖证券款证券 专用receivings f rom vicariously tradedsecurities942312代理承销证券款证券 和银 行共 用receivingsfrom vicariously soldsecurities952313代理兑付证券款券银共 证和行用receivings f rom vicariously cashedsecurities962314代理业务负债liabiiit ies from vicarious business972401预提费用withholding

12、expenses982411预计负债est imated liabi1i t ies992501递延收益def erred profits1002601长期借款long-term borrowings1012602长期债券long-term bonds1022701未到期责任准备金保险 专用depos i t for undue duty of reinsuranee1032702保险责任准备金保险 专用depos i t for duty of reinsurance1042711保户储金保险 专用depos i t of the insured1052721独立账户负债保险 专用liabi

13、1 it ies of independent accounts6 o118012应 期 长一72 o828 o118112 a a ix c e p s9 o111x o92债 负 税 得 所 延<类 同 共 一一、一o11111x o o3来 往 金 资 算 清行用 银专of1x 亠1123金融 共用e da s21xo332013具 工 期 套42 o2351x o462 o4积 公 本 资s u 亠 p r u s711111xo11811112 o114金融 共用k s 1a r93 o114o24o1112111o24股 存 库类 *- 成2211o5s st co321xo

14、5421ao25本 成 务 劳523015nda6211o45造包专 建承商用721125算 结 程 工造包专 建承商用823 o45造 g-c承包 商专 用六、损益类1296001主营业务收入prime operating revenue1306011利息收入金融 共用interest income1316021手续费收入金融 共用commission income1326031保费收入保险 专用premium income1336032分保费收入保险 专用reinsurance premium income1346041租赁收入租赁 专用leasehold income1356051其他业

15、务收入other bus iness income1366061汇兑损益金融 专用exchange gain or loss1376101公允价值变动损益profit and loss from fair value changes1386111投资收益income on investment1396201摊回保险责任准备 金保险 专用amortized deposit for duty1406202摊回赔付支出保险 专用amort ized compensation expenses1416203摊回分保费用保险 专用amort ized reinsurance expenditures14

16、26301营业外收入nonrevenue receipt1436401主营业务成本prime operating cost1446402其他业务成本other operating cost1456405营业税金及附加business tax and surcharges1466411利息支出金融 共用interest expenses1476421手续费支出金融 共用commission expenses1486501提取未到期责任准 备金保险 专用appropriation of deposit for undue duty1496502提取保险责任准备 金保险 专用appropriation of deposit for duty1506511赔付支出保险 专用compensation expenses1516521保户红利支出保险 专用dividend expenses for the insured1526531退保金保险 专用loan value1536541分出保费保险 专用reinsurance premium1546542分保费用保险 专用rei