中英文会计科目对照.doc

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1、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DepositReservationforBalance71031存出保证金金融共用DepositforRecognizance8105

2、1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AccountsPrepayment141131应收股利DividendReceivable151132应收利息Acc

3、ruedInterestReceivable161211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ReceivableDepositforUndueDutyofReinsurance201224应收分保保险责任准备金保险专用ReceivableDepositforDutyofR

4、einsurance211231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VicariouslyCashedSecurities271321代理业务资产CapitalinVicariousBusiness281401材料采购P

5、rocurementofMaterials291402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DifferencebetweenPurchaseandSalesofCommodities351411委托加工物资MaterialsforConsignedProcessing361412包装物及低值易耗品

6、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SalvageValueOfInsuredProperties421461存货跌价准备ReserveForStockDeprecia

7、tion431501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FinancialAssetsAvailableforSale481524长期股权投资Long-termEquityInvestment

8、491525长期股权投资减值准备ReserveforLong-termEquityInvestmentImpairment501526投资性房地产InvestmentRealEstate511531长期应收款Long-termAccountsReceivable521541未实现融资收益U