中英文对比最新会计科目 北京市审计局发布 顺序号编号 会计科目名称适用范围英文表达法 一、资产类 11001 库存现金Cash on Hand 21002 银行存款Bank Deposit 31003 存放中央银行款项银行专用Deposit in the Central Bank 41011 存放同业银行专用Due from Placements with Banks and Other Financial Institutions 51015 其他货币资金Other Monetary Capital 61021 结算备付金证券专用Deposit Reservation for Balance 71031 存出保证金金融共用Deposit for Recognizance 81051 拆出资金金融共用Lendings to Banks and Other Financial Institutions 91101 交易性金融资产Transactional Monetary Capital 101111 买入返售金融资产金融共用Redemptory Monetary Capital for Sale 111121 应收票据Notes Receivable 121122 应收账款Accounts Receivable 131123 预付账款Accounts Prepayment 141131 应收股利Dividend Receivable 151132 应收利息Accrued Interest Receivable 161211 应收保户储金保险专用Receivable Deposit from the Insured 171221 应收代位追偿款保险专用Subrogation Receivables 181222 应收分保账款保险专用Reinsurance Accounts Receivable 191223 应收分保未到期责任准备金保险专用Receivable Deposit for Undue Duty of Reinsurance 201224 应收分保保险责任准备金保险专用Receivable Deposit for Duty of Reinsurance 211231 其他应收款Other Accounts Receivable 221241 坏账准备Bad Debit Reserve 231251 贴现资产银行专用Deposit of Capital Discounted 241301 贷款银行和保险共用Loans 251302 贷款损失准备银行和保险共用Loans Impairment Reserve 261311 代理兑付证券银行和证券共用Vicariously Cashed Securities 271321 代理业务资产Capital in Vicarious Business 281401 材料采购Procurement of Materials 291402 在途物资Materials in Transit 301403 原材料Raw Materials 311404 材料成本差异Balance of Materials 321406 库存商品Commodity Stocks 331407 发出商品Goods in Transit 341410 商品进销差价Difference between Purchase and Sales of Commodities 351411 委托加工物资Materials for Consigned Processing 361412 包装物及...
