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包装物及低值易耗品Wrappage and Easily Wornout Inexpensive Articles 371421消...
