会计科目中英文对照
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Unrealized Financing Profits
53
1551
存出资本保证金
保险专用
Deposit for Capital Recognizance
54
1601
固定资产
Fixed Assets
55
1602
累计折旧
Accumulative Depreciation
56
1603
固定资产减值准备
Reserve for Fixed Assets Impairment
42
1461
存货跌价准备
Reserve For Stock Depreciation
43
1501
待摊费用
Unamortized Expenditures
44
1511
独立账户资产
保险专用
Capital in Independent Accounts
45
1521
持有至到期投资
Held-To-Maturity Investment
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
应收代位追偿款
保险பைடு நூலகம்用
Subrogation Receivables
18
1222
应收分保账款
保险专用
Reinsurance Accounts Receivable
金融共用
Redemptory Monetary Capital for Sale
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
38
1431
周转材料
建造承包商专用
Revolving Materials
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
Vicariously Cashed Securities
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
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
交易性金融资产
Transactional Monetary Capital
10
1111
买入返售金融资产
49
1525
长期股权投资减值准备
Reserve for Long-term Equity Investment Impairment
50
1526
投资性房地产
Investment Real Estate
51
1531
长期应收款
Long-term Accounts Receivable
52
1541
未实现融资收益
存放同业
银行专用
Due from Placements with Banks and Other 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
1411
委托加工物资
Materials for Consigned Processing
36
1412
包装物及低值易耗品
Wrappage and Easily Wornout Inexpensive Articles
37
1421
消耗性生物资产
农业专用
Consumptive Biological Assets
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
46
1522
持有至到期投资减值准备
Reserve for Held-To-Maturity Investment Impairment
47
1523
可供出售金融资产
Financial Assets Available for Sale
48
1524
长期股权投资
Long-term Equity Investment
出自MBA智库百科(http://wiki.mbalib.com/)
顺序号
编号
会计科目名称
适用范围
英文表达法
一、资产类
1
1001
库存现金
Cash on Hand
2
1002
银行存款
Bank Deposit
3
1003
存放中央银行款项
银行专用
Deposit in the Central Bank
4
1011
19
1223
应收分保未到期责任准备金
保险专用
Receivable Deposit for Undue Duty of Reinsurance
20
1224
应收分保保险责任准备金
保险专用
Receivable Deposit for Duty of Reinsurance
21
1231
其他应收款
Other Accounts Receivable
57
1604
在建工程
Construction in Process
58
1605
工程物资
Engineer Material
59
1606
固定资产清理
Disposal of Fixed Assets
60
1611
融资租赁资产
租赁专用
Financial Leasing Assets
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
银行和保险共用
Loans
25
1302
贷款损失准备
银行和保险共用
Loans Impairment Reserve
26
1311
代理兑付证券
银行和证券共用
53
1551
存出资本保证金
保险专用
Deposit for Capital Recognizance
54
1601
固定资产
Fixed Assets
55
1602
累计折旧
Accumulative Depreciation
56
1603
固定资产减值准备
Reserve for Fixed Assets Impairment
42
1461
存货跌价准备
Reserve For Stock Depreciation
43
1501
待摊费用
Unamortized Expenditures
44
1511
独立账户资产
保险专用
Capital in Independent Accounts
45
1521
持有至到期投资
Held-To-Maturity Investment
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
应收代位追偿款
保险பைடு நூலகம்用
Subrogation Receivables
18
1222
应收分保账款
保险专用
Reinsurance Accounts Receivable
金融共用
Redemptory Monetary Capital for Sale
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
38
1431
周转材料
建造承包商专用
Revolving Materials
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
Vicariously Cashed Securities
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
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
交易性金融资产
Transactional Monetary Capital
10
1111
买入返售金融资产
49
1525
长期股权投资减值准备
Reserve for Long-term Equity Investment Impairment
50
1526
投资性房地产
Investment Real Estate
51
1531
长期应收款
Long-term Accounts Receivable
52
1541
未实现融资收益
存放同业
银行专用
Due from Placements with Banks and Other 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
1411
委托加工物资
Materials for Consigned Processing
36
1412
包装物及低值易耗品
Wrappage and Easily Wornout Inexpensive Articles
37
1421
消耗性生物资产
农业专用
Consumptive Biological Assets
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
46
1522
持有至到期投资减值准备
Reserve for Held-To-Maturity Investment Impairment
47
1523
可供出售金融资产
Financial Assets Available for Sale
48
1524
长期股权投资
Long-term Equity Investment
出自MBA智库百科(http://wiki.mbalib.com/)
顺序号
编号
会计科目名称
适用范围
英文表达法
一、资产类
1
1001
库存现金
Cash on Hand
2
1002
银行存款
Bank Deposit
3
1003
存放中央银行款项
银行专用
Deposit in the Central Bank
4
1011
19
1223
应收分保未到期责任准备金
保险专用
Receivable Deposit for Undue Duty of Reinsurance
20
1224
应收分保保险责任准备金
保险专用
Receivable Deposit for Duty of Reinsurance
21
1231
其他应收款
Other Accounts Receivable
57
1604
在建工程
Construction in Process
58
1605
工程物资
Engineer Material
59
1606
固定资产清理
Disposal of Fixed Assets
60
1611
融资租赁资产
租赁专用
Financial Leasing Assets
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
银行和保险共用
Loans
25
1302
贷款损失准备
银行和保险共用
Loans Impairment Reserve
26
1311
代理兑付证券
银行和证券共用