香港公司

會計科目中英文對照 (北京市審計局發佈)

会计科目 9547 171

中英文對照最新會計科目 北京市審計局發佈

順序號編號會計科目名稱適用範圍英文表達法
一、資產類
11001庫存現金Cash on Hand
21002銀行存款Cash in bank
31003存放中央銀行款項銀行專用Deposit in the Central Bank
41011存放同業銀行專用Due from Placements with Banks and Other Financial Institutions
51015其他貨幣資金Other Monetary Capital
61021結算備付金證券專用Deposit Reservation for Balance
71031存出保證金金融共用Deposit for Recognizance
81051拆出資金金融共用Lendings to Banks and Other Financial Institutions
91101交易性金融資產Transactional Monetary Capital
101111買入返售金融資產金融共用Redemptory Monetary Capital for Sale

111121應收票據Notes Receivable
121122應收賬款Accounts Receivable
131123預付賬款Advance to suppliers
141131應收股利Dividend Receivable
151132應收利息Accrued Interest Receivable
161211應收保戶儲金保險專用Receivable Deposit from the Insured
171221應收代位追償款保險專用Subrogation Receivables
181222應收分保賬款保險專用Reinsurance Accounts Receivable
191223應收分保未到期責任準備金保險專用Receivable Deposit for Undue Duty of Reinsurance
201224應收分保保險責任準備金保險專用Receivable Deposit for Duty of Reinsurance
211231其他應收款Other Receivable
221241壞賬準備Provision for bad debts

231251貼現資產銀行專用Deposit of Capital Discounted
241301貸款銀行和保險共用Loans
251302貸款損失準備銀行和保險共用Loans Impairment Reserve
261311代理兌付證券銀行和證券共用Vicariously Cashed Securities
271321代理業務資產Capital in Vicarious Business
281401材料採購Procurement of Materials
291402在途物資Materials in Transit
301403原材料Raw Materials
311404材料成本差異Balance of Materials
321406庫存商品Commodity Stocks
331407發出商品Goods in Transit
341410商品進銷差價Difference between Purchase and Sales of Commodities
351411委托加工物資Materials for Consigned Processing

361412包裝物及低值易耗品Wrappage and Easily Wornout Inexpensive Articles
371421消耗性生物資產農業專用Consumptive Biological Assets
381431周轉材料建造承包商專用Revolving Materials
391441貴金屬銀行專用Expensive Metals
401442抵債資產金融共用Capital for Debt Payment
411451損餘物資保險專用Salvage Value Of Insured Properties
421461存貨跌價準備Reserve For Stock Depreciation
431501待攤費用Unamortized Expenditures
441511獨立賬戶資產保險專用Capital in Independent Accounts
451521持有至到期投資Held-To-Maturity Investment
461522持有至到期投資減值準備Reserve for Held-To-Maturity Investment Impairment

471523可供出售金融資產Financial Assets Available for Sale
481524長期股權投資Long-term Equity Investment
491525長期股權投資減值準備Reserve for Long-term Equity Investment Impairment
501526投資性房地產Investment Real Estate
511531長期應收款Long-term Accounts Receivable
521541未實現融資收益Unrealized Financing Profits
531551存出資本保證金保險專用Deposit for Capital Recognizance
541601固定資產Fixed assets
551602累計折舊Accumulative Depreciation
561603固定資產減值準備Provision for impairment of fixed assets
571604在建工程Construction in Process
581605工程物資

Engineer Material
591606固定資產清理Disposal of Fixed Assets
601611融資租賃資產租賃專用Financial Leasing Assets
611612未擔保餘值租賃專用Unguaranteed Residual Value
621621生產性生物資產農業專用Productive Biological Assets
631622生產性生物資產累計折舊農業專用Accumulative Depreciation of Productive Biological Assets
641623公益性生物資產農業專用Biological Assets for Commonweal
651631油氣資產石油天然氣開采專用Oil and Gas Assets
661632累計折耗石油天然氣開采專用Accumulated Depletion
671701無形資產Intangible Assets
681702累計攤銷Accumulated Amortization
691703無形資產減值準備Reserve for Intangible Assets Impairment

701711商譽Business Reputation
711801長期待攤費用Long-term Deferred Expenses
721811遞延所得稅資產Deferred Income Tax Assets
731901待處理財產損溢Profit & loss of assets pending disposal
二、負債類
742001短期借款Short-term Borrowings
752002存入保證金金融共用Deposit Received for Recognizance
762003拆入資金金融共用Borrowings from Banks and Other Financial Institutions
772004向中央銀行借款銀行專用Borrowings from the Central Bank
782011同業存放銀行專用Due to Placements with Banks and Other Financial Institutions
792012吸收存款銀行專用Savings Absorption
802021貼現負債銀行專用Liabilities of Capital Discounted
812101交易性金融負債Transactional Moneytary Liabilities
822111賣出回購金融資產款金融共用Financial Assets Sold for Repurchase
832201應付票據Notes Payable
842202應付賬款Accounts Payable
852205預收賬款Advance from customers
862211應付職工薪酬Payroll Payable
872221應交稅費Taxes Payable
882231應付股利Dividend Payable
892232應付利息Accrued Interest Payable
902241其他應付款Other Accounts Payable
912251應付保戶紅利保險專用Dividend Payable for The Insured
922261應付分保賬款保險專用Dividend Payable for Reinsurance
932311代理買賣證券款證券專用Receivings from Vicariously Traded Securities
942312代理承銷證券款證券和銀行共用Receivings from Vicariously Sold Securities
952313代理兌付證券款證券和銀行共用Receivings from Vicariously Cashed Securities
962314代理業務負債Liabilities from Vicarious Business
972401預提費用Accrued expensess
982411預計負債Estimated Liabilities
992501遞延收益Deferred Profits
1002601長期借款Long-term loans
1012602長期債券Long-term Bonds
1022701未到期責任準備金保險專用Deposit for Undue Duty of Reinsurance
1032702保險責任準備金保險專用Deposit for Duty of Reinsurance
1042711保戶儲金保險專用Deposit of the Insured
1052721獨立賬戶負債保險專用Liabilities of Independent Accounts
1062801長期應付款Long-term Payable
1072802未確認融資費用Unsettled Financing Expenses
1082811專項應付款Special Accounts Payable
1092901遞延所得稅負債Deferred Income Tax Liabilities
三、共同類
1103001清算資金往來銀行專用Liquidation of Inter Bank Business
1113002外匯買賣金融共用Foreign Exchange Buy and Sale
1123101衍生工具Derivative Tools
1133201套期工具Arbitrage Tools
1143202被套期項目Arbitraged Items
四、所有者權益類
1154001實收資本Paid-in Capital
1164002資本公積Capital Reserve
1174101盈餘公積Surplus Reserve
1184102一般風險準備金融共用Generic Risk Reserve
1194103本年利潤Profit & loss summary
1204104利潤分配Distribution profit
1214201庫存股Treasury Share
五、成本類
1225001生產成本Production Costs
1235101製造費用Manufacturing Expenditures
1245201勞務成本Service Costs
1255301研發支出Research and Development Expenditures
1265401工程施工建造承包商專用Engineering Constructon
1275402工程結算建造承包商專用Engineering Settlement
1285403機械作業建造承包商專用Mechanical Operations
六、損益類
1296001主營業務收入Sales revenue
1306011利息收入金融共用Interest Income
1316021手續費收入金融共用Commission Income
1326031保費收入保險專用Premium Income
1336032分保費收入保險專用Reinsurance Premium Income
1346041租賃收入租賃專用Leasehold Income
1356051其他業務收入Revenues from other operationse
1366061匯兌損益金融專用Exchange Gain or Loss
1376101公允價值變動損益Profit and Loss from Fair Value Changes
1386111投資收益Income on Investment
1396201攤回保險責任準備金保險專用Amortized Deposit for Duty
1406202攤回賠付支出保險專用Amortized Compensation Expenses
1416203攤回分保費用保險專用Amortized Reinsurance Expenditures
1426301營業外收入Non-operating profit
1436401主營業務成本Cost of sales
1446402其他業務成本Cost of other operations
1456405營業稅金及附加Business Tax and Surcharges
1466411利息支出金融共用Interest Expenses
1476421手續費支出金融共用Commission Expenses
1486501提取未到期責任準備金保險專用Appropriation of Deposit for Undue Duty
1496502提取保險責任準備金保險專用Appropriation of Deposit for Duty
1506511賠付支出保險專用Compensation Expenses
1516521保戶紅利支出保險專用Dividend Expenses for The Insured
1526531退保金保險專用Loan Value
1536541分出保費保險專用Reinsurance Premium
1546542分保費用保險專用Reinsurance Expenses
1556601銷售費用Marketing Costs
1566602管理費用Managing Costs
1576603財務費用Financing Costs
1586604勘探費用Prospecting Costs
1596701資產減值損失Assets Devaluation
1606711營業外支出Non-operating expenses
1616801所得稅Income Tax
1626901以前年度損益調整Prior period profit & loss adjustment

__NOKEYWORD__