中英文對照最新會計科目北京市審計局發佈{|class=wikitable!順序號||編號||會計科目名稱||適用範圍||英文表達法-!colspan=5|一、資產類-1||1001||庫存現金||||Cash ...會計科目中英文對照(北京市審計局發佈)用手机看条目扫一扫，手机看条目出自MBA智库百科(https://wiki.mbalib.com/)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CashonHand21002銀行存款Cashinbank31003存放中央銀行款項銀行專用DepositintheCentralBank41011存放同業銀行專用DuefromPlacementswithBanksandOtherFinancialInstitutions51015其他貨幣資金OtherMonetaryCapital61021結算備付金證券專用DepositReservationforBalance71031存出保證金金融共用DepositforRecognizance81051拆出資金金融共用LendingstoBanksandOtherFinancialInstitutions91101交易性金融資產TransactionalMonetaryCapital101111買入返售金融資產金融共用RedemptoryMonetaryCapitalforSale111121應收票據NotesReceivable121122應收賬款AccountsReceivable131123預付賬款Advancetosuppliers141131應收股利DividendReceivable151132應收利息AccruedInterestReceivable161211應收保戶儲金保險專用ReceivableDepositfromtheInsured171221應收代位追償款保險專用SubrogationReceivables181222應收分保賬款保險專用ReinsuranceAccountsReceivable191223應收分保未到期責任準備金保險專用ReceivableDepositforUndueDutyofReinsurance201224應收分保保險責任準備金保險專用ReceivableDepositforDutyofReinsurance211231其他應收款OtherReceivable221241壞賬準備Provisionforbaddebts231251貼現資產銀行專用DepositofCapitalDiscounted241301貸款銀行和保險共用Loans251302貸款損失準備銀行和保險共用LoansImpairmentReserve261311代理兌付證券銀行和證券共用VicariouslyCashedSecurities271321代理業務資產CapitalinVicariousBusiness281401材料採購ProcurementofMaterials291402在途物資MaterialsinTransit301403原材料RawMaterials311404材料成本差異BalanceofMaterials321406庫存商品CommodityStocks331407發出商品GoodsinTransit341410商品進銷差價DifferencebetweenPurchaseandSalesofCommodities351411委托加工物資MaterialsforConsignedProcessing361412包裝物及低值易耗品WrappageandEasilyWornoutInexpensiveArticles371421消耗性生物資產農業專用ConsumptiveBiologicalAssets381431周轉材料建造承包商專用RevolvingMaterials391441貴金屬銀行專用ExpensiveMetals401442抵債資產金融共用CapitalforDebtPayment411451損餘物資保險專用SalvageValueOfInsuredProperties421461存貨跌價準備ReserveForStockDepreciation431501待攤費用UnamortizedExpenditures441511獨立賬戶資產保險專用CapitalinIndependentAccounts451521持有至到期投資Held-To-MaturityInvestment461522持有至到期投資減值準備ReserveforHeld-To-MaturityInvestmentImpairment471523可供出售金融資產F