会计科目中英文对照

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1、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11001库存现金CashonHand21002银行存款BankDeposit31003存放中央银行款项银行专用DepositintheCentralBank41011存放同业银行专用DuefromPlacementswithBanksandOtherFinancialInstitutions51015其他货币资金OtherMonetaryCapital61021结算备付金证券专用DepositReserv

2、ationforBalance71031存出保证金金融共用DepositforRecognizance81051拆出资金金融共用LendingstoBanksandOtherFinancialInstitutions91101交易性金融资产TransactionalMonetaryCapital101111买入返售金融资产金融共用RedemptoryMonetaryCapitalforSale111121应收票据NotesReceivable121122应收账款AccountsReceivable131123预付账款Acc

3、ountsPrepayment141131应收股利DividendReceivable151132应收利息AccruedInterestReceivable161211应收保户储金保险专用ReceivableDepositfromtheInsured171221应收代位追偿款保险专用SubrogationReceivables181222应收分保账款保险专用ReinsuranceAccountsReceivable191223应收分保未到期责任准备金保险专用ReceivableDepositforUndueDutyofRe

4、insurance201224应收分保保险责任准备金保险专用ReceivableDepositforDutyofReinsurance211231其他应收款OtherAccountsReceivable221241坏账准备BadDebitReserve231251贴现资产银行专用DepositofCapitalDiscounted241301贷款银行和保险共用Loans251302贷款损失准备银行和保险共用LoansImpairmentReserve261311代理兑付证券银行和证券共用VicariouslyCashedS

5、ecurities271321代理业务资产CapitalinVicariousBusiness281401材料采购ProcurementofMaterials291402在途物资MaterialsinTransit301403原材料RawMaterials311404材料成本差异BalanceofMaterials321406库存商品CommodityStocks331407发出商品GoodsinTransit341410商品进销差价DifferencebetweenPurchaseandSalesofCommoditie

6、s351411委托加工物资MaterialsforConsignedProcessing361412包装物及低值易耗品WrappageandEasilyWornoutInexpensiveArticles371421消耗性生物资产农业专用ConsumptiveBiologicalAssets381431周转材料建造承包商专用RevolvingMaterials391441贵金属银行专用ExpensiveMetals401442抵债资产金融共用CapitalforDebtPayment411451损余物资保险专用Salvag

7、eValueOfInsuredProperties421461存货跌价准备ReserveForStockDepreciation431501待摊费用UnamortizedExpenditures441511独立账户资产保险专用CapitalinIndependentAccounts451521持有至到期投资Held-To-MaturityInvestment461522持有至到期投资减值准备ReserveforHeld-To-MaturityInvestmentImpairment471523可供出售金融资产Financi

8、alAssetsAvailableforSale481524长期股权投资Long-termEquityInvestment491525长期股权投资减值准备ReserveforLong-termEquityInvestmentImpairment501526投资性房地产InvestmentRealEsta