会计分录英文

会计科目中英文对照 (北京市审计局发布)

中英文对照最新会计科目 北京市审计局发布

顺序编会计科目名

适用范围

号 号 称

一、资产类

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

1001 库存现金1002 银行存款

英文表达法

Cash on HandCash in bank

存放中央银

1003 银行专用 Deposit in the Central Bank

行款项

1011 存放同业

银行专用

Due from Placements with Banks and Other Financial InstitutionsOther Monetary Capital

其他货币资1015

金

1021 结算备付金证券专用 Deposit Reservation for Balance1031 存出保证金金融共用 Deposit for Recognizance

1051 拆出资金

金融共用

Lendings to Banks and Other

Financial Institutions

交易性金融1101

资产

Transactional Monetary Capital

买入返售金Redemptory Monetary Capital for 1111 金融共用

融资产Sale

1121 应收票据1122 应收账款1123 预付账款1131 应收股利1132 应收利息

Notes Receivable

Accounts Receivable

Advance to suppliersDividend Receivable

Accrued Interest Receivable

应收保户储Receivable Deposit from the 1211 保险专用

金Insured

应收代位追1221 保险专用 Subrogation Receivables

偿款

应收分保账1222 保险专用 Reinsurance Accounts Receivable

款

19 20

应收分保未

Receivable Deposit for Undue

1223 到期责任准保险专用

Duty of Reinsurance

备金

1224 应收分保保保险专用 Receivable Deposit for Duty of

险责任准备金

Reinsurance

21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42

1231 其他应收款1241 坏账准备1251 贴现资产1301 贷款

Other Receivable

Provision for bad debts

银行专用 Deposit of Capital Discounted

银行和保

Loans

险共用

贷款损失准银行和保1302 Loans Impairment Reserve

备险共用

代理兑付证银行和证1311 Vicariously Cashed Securities

券券共用

代理业务资1321

产

Capital in Vicarious BusinessProcurement of MaterialsMaterials in TransitRaw Materials

1401 材料采购1402 在途物资1403 原材料

材料成本差1404

异

Balance of MaterialsCommodity StocksGoods in Transit

1406 库存商品1407 发出商品

商品进销差1410

价

Difference between Purchase and

Sales of Commodities

委托加工物1411

资

Materials for Consigned

Processing

包装物及低1412

值易耗品

Wrappage and Easily Wornout

Inexpensive Articles

消耗性生物1421 农业专用 Consumptive Biological Assets

资产

1431 周转材料1441 贵金属

建造承包

Revolving Materials

商专用

银行专用 Expensive Metals

1442 抵债资产1451 损余物资

金融共用 Capital for Debt Payment保险专用

Salvage Value Of Insured Properties

存货跌价准1461

备

Reserve For Stock Depreciation

43 44 45

1501 待摊费用

Unamortized Expenditures

独立账户资1511 保险专用 Capital in Independent Accounts

产

持有至到期1521

投资

Held-To-Maturity Investment

46

持有至到期1522 投资减值准

备

Reserve for Held-To-Maturity Investment Impairment

47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62

可供出售金1523

融资产

Financial Assets Available for

Sale

长期股权投1524

资

Long-term Equity Investment

长期股权投1525

资减值准备

Reserve for Long-term Equity Investment Impairment

投资性房地1526

产

Investment Real Estate

1531 长期应收款

Long-term Accounts ReceivableUnrealized Financing Profits

未实现融资1541

收益

存出资本保1551 保险专用 Deposit for Capital Recognizance

证金

1601 固定资产1602 累计折旧

Fixed assets

Accumulative Depreciation

固定资产减1603

值准备

Provision for impairment of

fixed assets

1604 在建工程1605 工程物资

Construction in ProcessEngineer Material

固定资产清1606

理

Disposal of Fixed Assets

融资租赁资1611 租赁专用 Financial Leasing Assets

产

1612 未担保余值租赁专用 Unguaranteed Residual Value

生产性生物1621 农业专用 Productive Biological Assets

资产

63

生产性生物

Accumulative Depreciation of

1622 资产累计折农业专用

Productive Biological Assets

旧

64

公益性生物1623 农业专用 Biological Assets for Commonweal

资产

65 1631 油气资产

石油天然

气开采专Oil and Gas Assets用

66 67 68 69 70 71 72 73

1632 累计折耗1701 无形资产1702 累计摊销

石油天然

气开采专Accumulated Depletion用

Intangible Assets

Accumulated Amortization

无形资产减1703

值准备

Reserve for Intangible Assets

Impairment

1711 商誉

Business Reputation

长期待摊费1801

用

Long-term Deferred ExpensesDeferred Income Tax Assets

递延所得税1811

资产

待处理财产1901

损溢

Profit & loss of assets pending

disposal

二、负债类

74 75 76 77 78 79 80 81 82 83

2001 短期借款

Short-term BorrowingsDeposit Received for Recognizance

2002 存入保证金金融共用 2003 拆入资金

金融共用

Borrowings from Banks and Other Financial Institutions

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

借款

2011 同业存放2012 吸收存款2021 贴现负债

银行专用

Due to Placements with Banks and Other Financial Institutions

银行专用 Savings Absorption银行专用

Liabilities of Capital Discounted

交易性金融2101

负债

Transactional Moneytary

Liabilities

卖出回购金Financial Assets Sold for 2111 金融共用

融资产款Repurchase

2201 应付票据

Notes Payable

84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99

2202 应付账款2205 预收账款

Accounts Payable

Advance from customersPayroll PayableTaxes Payable

应付职工薪2211

酬

2221 应交税费2231 应付股利2232 应付利息

Dividend Payable

Accrued Interest PayableOther Accounts Payable

2241 其他应付款

应付保户红2251 保险专用 Dividend Payable for The Insured

利

应付分保账2261 保险专用 Dividend Payable for Reinsurance

款

代理买卖证Receivings from Vicariously 2311 证券专用

券款Traded Securities

代理承销证证券和银Receivings from Vicariously Sold 2312

券款行共用 Securities

代理兑付证证券和银Receivings from Vicariously 2313

券款行共用 Cashed Securities

代理业务负2314

债

Liabilities from Vicarious

Business

2401 预提费用2411 预计负债2501 递延收益

Accrued expensess

Estimated LiabilitiesDeferred ProfitsLong-term loansLong-term Bonds

100 2601 长期借款101 2602 长期债券

未到期责任Deposit for Undue Duty of

102 2701 保险专用

准备金Reinsurance

保险责任准

103 2702 保险专用 Deposit for Duty of Reinsurance

备金

104 2711 保户储金

保险专用 Deposit of the Insured

独立账户负Liabilities of Independent

105 2721 保险专用

债Accounts

106 2801 长期应付款

Long-term Payable

未确认融资

107 2802

费用

Unsettled Financing Expenses

131 6021 手续费收入金融共用 Commission Income

132 6031 保费收入

保险专用 Premium Income

133 6032 分保费收入保险专用 Reinsurance Premium Income134 6041 租赁收入

租赁专用 Leasehold Income

其他业务收

135 6051

入

Revenues from other operationse

136 6061 汇兑损益

金融专用 Exchange Gain or Loss

公允价值变

137 6101

动损益

Profit and Loss from Fair Value

Changes

138 6111 投资收益

Income on Investment

摊回保险责

139 6201 保险专用 Amortized Deposit for Duty

任准备金

摊回赔付支

140 6202 保险专用 Amortized Compensation Expenses

出

摊回分保费Amortized Reinsurance

141 6203 保险专用

用Expenditures

142 6301 营业外收入

Non-operating profitCost of sales

主营业务成

143 6401

本

其他业务成

144 6402

本

Cost of other operations

营业税金及

145 6405

附加

Business Tax and Surcharges

146 6411 利息支出

金融共用 Interest Expenses

147 6421 手续费支出金融共用 Commission Expenses

提取未到期Appropriation of Deposit for

148 6501 保险专用

责任准备金Undue Duty

提取保险责Appropriation of Deposit for

149 6502 保险专用

任准备金Duty

150 6511 赔付支出

保险专用 Compensation Expenses

保户红利支Dividend Expenses for The

151 6521 保险专用

出Insured

152 6531 退保金

保险专用 Loan Value

153 6541 分出保费154 6542 分保费用

保险专用 Reinsurance Premium

保险专用 Reinsurance Expenses

155 6601 销售费用156 6602 管理费用157 6603 财务费用158 6604 勘探费用

Marketing CostsManaging Costs

Financing Costs

Prospecting Costs

资产减值损

159 6701

失

Assets Devaluation

160 6711 营业外支出161 6801 所得税

Non-operating expensesIncome Tax

以前年度损

162 6901

益调整

Prior period profit & loss

adjustment