中英文會計科目對照.doc

一、資產(chǎn)類 1 1001 庫存現(xiàn)金 Cash on Hand 2 1002 銀行存款 Bank Deposit 3 1003 存放中央銀行款項 銀行專用 Deposit in the Central Bank 4 1011 存放同業(yè) 銀行專用 Due from Placements with Banks and Other Financial Institutions 5 1015 其他貨幣資金 Other Monetary Capital 6 1021 結(jié)算備付金 證券專用 Deposit Reservation for Balance 7 1031 存出保證金 金融共用 Deposit for Recognizance 8 1051 拆出資金 金融共用 Lendings to Banks and Other Financial Institutions 9 1101 交易性金融資產(chǎn) Transactional Monetary Capital 10 1111 買入返售金融資產(chǎn) 金融共用 Redemptory Monetary Capital for Sale 11 1121 應(yīng)收票據(jù) Notes Receivable 12 1122 應(yīng)收賬款 Accounts Receivable 13 1123 預(yù)付賬款 Accounts Prepayment 14 1131 應(yīng)收股利 Dividend Receivable 15 1132 應(yīng)收利息 Accrued Interest Receivable 16 1211 應(yīng)收保戶儲金 保險專用 Receivable Deposit from the Insured 17 1221 應(yīng)收代位追償款 保險專用 Subrogation Receivables 18 1222 應(yīng)收分保賬款 保險專用 Reinsurance Accounts Receivable 19 1223 應(yīng)收分保未到期責(zé)任準(zhǔn)備金 保險專用 Receivable Deposit for Undue Duty of Reinsurance 20 1224 應(yīng)收分保保險責(zé)任準(zhǔn)備金 保險專用 Receivable Deposit for Duty of Reinsurance 21 1231 其他應(yīng)收款 Other Accounts Receivable 22 1241 壞賬準(zhǔn)備 Bad Debit Reserve 23 1251 貼現(xiàn)資產(chǎn) 銀行專用 Deposit of Capital Discounted 24 1301 貸款 銀行和保險共用 Loans 25 1302 貸款損失準(zhǔn)備 銀行和保險共用 Loans Impairment Reserve 26 1311 代理兌付證券 銀行和證券共用 Vicariously Cashed Securities 27 1321 代理業(yè)務(wù)資產(chǎn) Capital in Vicarious Business 28 1401 材料采購 Procurement of Materials 29 1402 在途物資 Materials in Transit 30 1403 原材料 Raw Materials 31 1404 材料成本差異 Balance of Materials 32 1406 庫存商品 Commodity Stocks 33 1407 發(fā)出商品 Goods in Transit 34 1410 商品進銷差價 Difference between Purchase and Sales of Commodities 35 1411 委托加工物資 Materials for Consigned Processing 36 1412 包裝物及低值易耗品 Wrappage and Easily Wornout Inexpensive Articles 37 1421 消耗性生物資產(chǎn) 農(nóng)業(yè)專用 Consumptive Biological Assets 38 1431 周轉(zhuǎn)材料 建造承包商專用 Revolving Materials 39 1441 貴金屬 銀行專用 Expensive Metals 40 1442 抵債資產(chǎn) 金融共用 Capital for Debt Payment 41 1451 損余物資 保險專用 Salvage Value Of Insured Properties 42 1461 存貨跌價準(zhǔn)備 Reserve For Stock Depreciation 43 1501 待攤費用 Unamortized Expenditures 44 1511 獨立賬戶資產(chǎn) 保險專用 Capital in Independent Accounts 45 1521 持有至到期投資 Held-To-Maturity Investment 46 1522 持有至到期投資減值準(zhǔn)備 Reserve for Held-To-Maturity Investment Impairment 47 1523 可供出售金融資產(chǎn) Financial Assets Available for Sale 48 1524 長期股權(quán)投資 Long-term Equity Investment 49 1525 長期股權(quán)投資減值準(zhǔn)備 Reserve for Long-term Equity Investment Impairment 50 1526 投資性房地產(chǎn) Investment Real Estate 51 1531 長期應(yīng)收款 Long-term Accounts Receivable 52 1541 未實現(xiàn)融資收益 Unrealized Financing Profits 53 1551 存出資本保證金 保險專用 Deposit for Capital Recognizance 54 1601 固定資產(chǎn) Fixed Assets 55 1602 累計折舊 Accumulative Depreciation 56 1603 固定資產(chǎn)減值準(zhǔn)備 Reserve for Fixed Assets Impairment 57 1604 在建工程 Construction in Process 58 1605 工程物資 Engineer Material 59 1606 固定資產(chǎn)清理 Disposal of Fixed Assets 60 1611 融資租賃資產(chǎn) 租賃專用 Financial Leasing Assets 61 1612 未擔(dān)保余值 租賃專用 Unguaranteed Residual Value 62 1621 生產(chǎn)性生物資產(chǎn) 農(nóng)業(yè)專用 Productive Biological Assets 63 1622 生產(chǎn)性生物資產(chǎn)累計折舊 農(nóng)業(yè)專用 Accumulative Depreciation of Productive Biological Assets 64 1623 公益性生物資產(chǎn) 農(nóng)業(yè)專用 Biological Assets for Commonweal 65 1631 油氣資產(chǎn) 石油天然氣開采專用 Oil and Gas Assets 66 1632 累計折耗 石油天然氣開采專用 Accumulated Depletion 67 1701 無形資產(chǎn) Intangible Assets 68 1702 累計攤銷 Accumulated Amortization 69 1703 無形資產(chǎn)減值準(zhǔn)備 Reserve for Intangible Assets Impairment 70 1711 商譽 Business Reputation 71 1801 長期待攤費用 Long-term Deferred Expenses 72 1811 遞延所得稅資產(chǎn) Deferred Income Tax Assets 73 1901 待處理財產(chǎn)損溢 Unsettled Assets Profit and Loss 二、負(fù)債類 74 2001 短期借款 Short-term Borrowings 75 2002 存入保證金 金融共用 Deposit Received for Recognizance 76 2003 拆入資金 金融共用 Borrowings from Banks and Other Financial Institutions 77 2004 向中央銀行借款 銀行專用 Borrowings from the Central Bank 78 2011 同業(yè)存放 銀行專用 Due to Placements with Banks and Other Financial Institutions 79 2012 吸收存款 銀行專用 Savings Absorption 80 2021 貼現(xiàn)負(fù)債 銀行專用 Liabilities of Capital Discounted 81 2101 交易性金融負(fù)債 Transactional Moneytary Liabilities 82 2111 賣出回購金融資產(chǎn)款 金融共用 Financial Assets Sold for Repurchase 83 2201 應(yīng)付票據(jù) Notes Payable 84 2202 應(yīng)付賬款 Accounts Payable 85 2205 預(yù)收賬款 Accounts Received in Advance 86 2211 應(yīng)付職工薪酬 Payroll Payable 87 2221 應(yīng)交稅費 Tax Payable 88 2231 應(yīng)付股利 Dividend Payable 89 2232 應(yīng)付利息 Accrued Interest Payable 90 2241 其他應(yīng)付款 Other Accounts Payable 91 2251 應(yīng)付保戶紅利 保險專用 Dividend Payable for The Insured 92 2261 應(yīng)付分保賬款 保險專用 Dividend Payable for Reinsurance 93 2311 代理買賣證券款 證券專用 Receivings from Vicariously Traded Securities 94 2312 代理承銷證券款 證券和銀行共用 Receivings from Vicariously Sold Securities 95 2313 代理兌付證券款 證券和銀行共用 Receivings from Vicariously Cashed Securities 96 2314 代理業(yè)務(wù)負(fù)債 Liabilities from Vicarious Business 97 2401 預(yù)提費用 Withholding Expenses 98 2411 預(yù)計負(fù)債 Estimated Liabilities 99 2501 遞延收益 Deferred Profits 100 2601 長期借款 Long-term Borrowings 101 2602 長期債券 Long-term Bonds 102 2701 未到期責(zé)任準(zhǔn)備金 保險專用 Deposit for Undue Duty of Reinsurance 103 2702 保險責(zé)任準(zhǔn)備金 保險專用 Deposit for Duty of Reinsurance 104 2711 保戶儲金 保險專用 Deposit of the Insured 105 2721 獨立賬戶負(fù)債 保險專用 Liabilities of Independent Accounts 106 2801 長期應(yīng)付款 Long-term Accounts Payable 107 2802 未確認(rèn)融資費用 Unsettled Financing Expenses 108 2811 專項應(yīng)付款 Special Accounts Payable 109 2901 遞延所得稅負(fù)債 Deferred Income Tax Liabilities 三、共同類 110 3001 清算資金往來 銀行專用 Liquidation of Inter Bank Business 111 3002 外匯買賣 金融共用 Foreign Exchange Buy and Sale 112 3101 衍生工具 Derivative Tools 113 3201 套期工具 Arbitrage Tools 114 3202 被套期項目 Arbitraged Items 四、所有者權(quán)益類 115 4001 實收資本 Paid-in Capital 116 4002 資本公積 Capital Surplus 117 4101 盈余公積 Earned Surplus 118 4102 一般風(fēng)險準(zhǔn)備 金融共用 Generic Risk Reserve 119 4103 本年利潤 Full-year Profit 120 4104 利潤分配 Allocation of Profits 121 4201 庫存股 Treasury Share 五、成本類 122 5001 生產(chǎn)成本 Production Costs 123 5101 制造費用 Manufacturing Expenditures 124 5201 勞務(wù)成本 Service Costs 125 5301 研發(fā)支出 Research and Development Expenditures 126 5401 工程施工 建造承包商專用 Engineering Constructon 127 5402 工程結(jié)算 建造承包商專用 Engineering Settlement 128 5403 機械作業(yè) 建造承包商專用 Mechanical Operations 六、損益類 129 6001 主營業(yè)務(wù)收入 Prime Operating Revenue 130 6011 利息收入 金融共用 Interest Income 131 6021 手續(xù)費收入 金融共用 Commission Income 132 6031 保費收入 保險專用 Premium Income 133 6032 分保費收入 保險專用 Reinsurance Premium Income 134 6041 租賃收入 租賃專用 Leasehold Income 135 6051 其他業(yè)務(wù)收入 Other Business Income 136 6061 匯兌損益 金融專用 Exchange Gain or Loss 137 6101 公允價值變動損益 Profit and Loss from Fair Value Changes 138 6111 投資收益 Income on Investment 139 6201 攤回保險責(zé)任準(zhǔn)備金 保險專用 Amortized Deposit for Duty 140 6202 攤回賠付支出 保險專用 Amortized Compensation Expenses 141 6203 攤回分保費用 保險專用 Amortized Reinsurance Expenditures 142 6301 營業(yè)外收入 Nonrevenue Receipt 143 6401 主營業(yè)務(wù)成本 Prime Operating Cost 144 6402 其他業(yè)務(wù)成本 Other Operating Cost 145 6405 營業(yè)稅