新企业会计准则科目英文版.docx

中英文对照最新会计科目 北京市审计局发布 顺序 编号 会计科目名称 适用范围 英文表达法 号 一、资产类 1 1001 库存现金 Cash on Hand 2 1002 银行存款 Bank Deposit 3 1003 存放中央银行 银行专用 Deposit in the Central Bank 款项 4 1011 Due from Placements with Banks and Other 存放同业 银行专用 Financial Institutions 5 1015 其他货币资金 Other Monetary Capital 6 1021 结算备付金 证券专用 Deposit Reservation for Balance 7 1031 存出保证金 金融共用 Deposit for Recognizance 8 1051 拆出资金 金融共用 Lendings to Banks and Other Financial Institutions 9 1101 交易性金融资 Transactional Monetary Capital 产 10 1111 买入返售金融 金融共用 Redemptory Monetary Capital for Sale 资产 11 1121 应收票据 Notes Receivable 12 1122 应收账款 Accounts Receivable 13 1123 预付账款 Accounts Prepayment 14 1131 应收股利 Dividend Receivable 15 1132 应收利息 Accrued Interest Receivable 16 1211 应收保户储金 保险专用 Receivable Deposit from the Insured 17 1221 应收代位追偿 保险专用 Subrogation Receivables 款 18 1222 应收分保账款 保险专用 Reinsurance Accounts Receivable 19 1223 应收分保未到 保险专用 Receivable Deposit for Undue Duty of 期责任准备金 Reinsurance 20 1224 应收分保保险 保险专用 Receivable Deposit for Duty of Reinsurance 责任准备金 21 1231 其他应收款 Other Accounts Receivable 22 1241 坏账准备 Bad Debit Reserve 23 1251 贴现资产 银行专用 Deposit of Capital Discounted 24 1301 贷款 银行和保险 Loans 共用 25 1302 贷款损失准备 银行和保险 Loans Impairment Reserve 共用 26 1311 代理兑付证券 银行和证券 Vicariously Cashed Securities 共用 27 1321 代理业务资产 Capital in Vicarious Business 28 1401 材料采购 Procurement of Materials 29 1402 在途物资 Materials in Transit 30 1403 原材料 Raw Materials 31 1404 材料成本差异 Balance of Materials 32 1406 库存商品 Commodity Stocks 33 1407 发出商品 Goods in Transit 34 1410 商品进销差价 Difference between Purchase and Sales of Commodities 35 1411 委托加工物资 Materials for Consigned Processing 36 1412 包装物及低值 Wrappage and Easily Wornout Inexpensive 易耗品 Articles 37 1421 消耗性生物资 农业专用 Consumptive Biological Assets 产 38 1431 周转材料 建造承包商 Revolving Materials 专用 39 1441 贵金属 银行专用 Expensive Metals 40 1442 抵债资产 金融共用 Capital for Debt Payment 41 1451 损余物资 保险专用 Salvage Value Of Insured Properties 42 1461 存货跌价准备 Reserve For Stock Depreciation 43 1501 待摊费用 Unamortized Expenditures 44 15