会计科目表

会计科目表 库存现金 Cash on hand 资产类 Assets 银行存款 Bank deposit 存放中央银行款项 Deposit in the Central Bank 存放同业 Deposit in domestic or foreign financial institutions 其它货币基金 Other monetary funds 结算备付金 Provision for settlement 存出保证金 Refundable deposits 拆出资金 Lendings to other financial institutions 交易性金融资产 Transaction financial assets 买入返售金融资产 Purchases of resale financial assets 应收票据 Notes receivable 应收账款 Accounts receivable 预付账款 Accounts prepaid 应收股利 Dividends receivable 应收利息 Interests receivable 应收保护储金 Insureds’ savings receivable 应收代位追偿款 Subrogation recourse fee receivables 应收分保账款 Reinsurance accounts receivable 应收分保未到期责任准备金 Reserve for unexpired reinsurance receivable 应收分保保险责任准备金 Reserve for reinsurance receivable 其它应收款 Other receivables 坏帐准备 Bad debt provision 贴现资产 Discount assets 贷款 Loan 贷款损失准备 Provision for loan loss 代理兑付证券 Proxy cashing of securities 代理业务资产 Agency business assets 材料采购 Materials purchasing 在途物资 Materials in transit 原材料 Raw materials 材料成本差异 Cost variance of materials 库存商品 Goods in stock 发出商品 Merchandise shipped 商品进销差价 Difference between purchase and sales of commodities 委托加工物资 Materials for consigned processing 包装物及低值易耗品 Packaging materials ,low-price and perishable articles 消耗性物物资产 Consumptive biological assets 周转材料 Revolving materials 贵金属 Precious metal 抵债资产 Mortgage assets 损余物资 Residual damaged materials 存货跌价准备 Provision for inventory price decline 待摊费用 Unamortized expenses 独立账户资产 Separate account assets 持有至到期投资 Held-to-maturity investment 持有至到期投资减值准备 Impairment provision for Held-to-maturity investment 可供出售金融资产 Financial assets available for sale 长期股权投资 Long-term equity investment 长期股权投资减值准备 Impairment provision for long-term equity investment 投资性房地产 Investment real estate 长期应收款 Long-term receivables 未实现融资收益 Unrealized financing income 存出资本保证金 Refundable capital deposit 固定资产 Fixed assets 累计折旧 Accumulated depreciation 固定资产减值准备 Impairment provision for fixed assets 在建工程 Construction work in process 工程物资 Project materials 固定资产清理 Disposal of fixed assets 融资租赁资产 Finance lease assets 未担保余值 Unsecured residual value 生产性生物资产 Productive biological assets 生产性生物资产累计折旧 Accumulated depreciation of productive biological assets 公益性生物资产 Public welfare biological assets 油气资产 Oil and gas assets 累计折耗 Accumulated depletion 无形资产 Intangible assets 累计摊销 Accumulated amortization 无形资产减值准备 Impairment provision for intangible assets 商誉 Goodwill 长期待摊费用 Long-term unamortized expense 递延所得税资产 Deferred income tax assets 待处理财产损益 Property profit and loss in suspense 负债类 Liabilities 短期借款 Short-term borrowing 存入保证金 Deposit received 拆入资金 Funds borrowed from other financial institutions 向中央银行借款 Borrowings from the central bank 同业存放 Inter-bank deposit 吸收存款 Absorption of deposit 贴现负债 Discount liabilities 交易性金融负债 Transaction financial liabilities 专出回购金融资产款 Sale accounts of repurchased financial assets 应付票据 Notes payable 应付账款 Accounts payable 预收账款 Advance collection 应付职工薪酬 Employee wages & salaries payable 应缴税费 Taxes payable 应付股利 Dividends payable 应付利息 Interests payable 其他应付款 Other accounts payable 应付保户红利 Bonus payable to insureds 应付分保账款 Reinsurance accounts payable 代理买卖证券款 Proxy dealing in securities 代理承销证券款 Proxy underwriting of securities 代理兑付证券款 Proxy cashing of securities 代理业务负债 Liabilities for agency business 预提费用 Provision for expenses 预计负债 Estimated liabilities 递延税款 Deferred taxes 长期借款 Long-term borrowing 长期债券 Long-term bond 未到期责任准备金 Unexpired liability reserve 保险责任准备金 Insurance liability reserve 保户储金 Savings of insureds 独立账户负债 Separate account liabilities 长期应付款 Long-term payables 未确认融资费用 Unrecognized financing expense 专项应付款 Special accounts payable 递延所得税负债 Deferred income tax liabilities 共同类 清算资金往来 Liquidation funds account 外汇买卖 Foreign exchange dealing 衍生工具 Derivative instrument 套期工具 Hedging instrument 被套期项目 Hedged project 所有者权益类 实收资本 Paid-in capital 资本公积 Additional paid-in capital 盈余公积 Surplus reserve 一般风险准备 Reserve for general risk 本年利润 Current year profit 利润分配 Profit distribution 库存股 Treasury stock 成本类 生产成本 Production cost 制造费用 Manufacturing expense 劳务成本 Service cost 研发支出 Research and development expenditure 工程施工 Project under construction 工程结算 Project settlement 机械作业 Machinery work 损益类 主营业务收入 Main business revenue 利息收入 Interest revenue 手续费收入 Commission revenue 保费收入 Premium revenue 分保费收入 Reinsurance premium revenue 租赁收入 Rental revenue 其他业务收入 Other business revenue 汇兑损益 Exchange gain or loss 公允价值变动损益 Loss & gain from fair value changes 投资收益 Investment income 摊回保险责任准备金 Recovered insurance liability reserve 摊回赔付支出 Recovered indemnity expenditure 摊回分保费用 Recovered reinsurance expense 营业外收入 Non-operating revenue 主营业务成本 Cost of main business 其它业务支出 Other business expenditure 营业税金及附加 Business tax & surcharge 利息支出 Interest expenditure 手续费支出 Commission expenditure 提取未到期责任准备金 Withdrawing of unexpired liability reserve 提取保险责任准备金 Withdrawing of insurance liability reserve 赔付支出 Indemnity expenditure 保户红利支出 Bonus expenditure for insureds 退保金 Surrenders 分出保费 Ceded-out premium 分保费用 Reinsurance expense 销售费用 Sales expense 管理费用 Overhead expense 财务费用 Financial expense 勘探费用 Exploration expense 资产减值损失 Loss from assets impairment 营业外支出 Non-operating expenditure 所得税 Income tax 以前年度损益调整 Adjustment to prior year’s profit and loss 会计科目名称 Accounting Title