中英文会计词汇分类-精.docVIP

代码 名称 1 资产 assets 11~ 12??? 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand? 1112 零用金 / 周转金 petty cash/revolving funds? 1113 银行存款 cash in banks? 1116 在途现金 cash in transit? 1117 约当现金 cash equivalents? 1118 其它现金及 约当现金 other cash and cash equivalents? 112 短期投资 short-term investment1121 短期投资 - 股票 short-term investments - stock? 1122 短期投资 - 短期票券 ? short-term investments - short-term notes and bills? 1123 短期投资 - 政府债券 ? short-term investments - government bonds? 1124 短期投资 - 受益凭证 ? short-term investments - beneficiary certificates? 1125 短期投资 - 公司债 ? short-term investments - corporate bonds? 1128 短期投资 - 其它 short-term investments - other? 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market? 113 应收票据 notes receivable 1131 应收票据 notes receivable? 1132 应收票据贴现 ? discounted notes receivable? 1137 应收票据 - 关系人 ? notes receivable - related parties? 1138 其它应收票据 ? other notes receivable? 1139 备抵呆帐 －应收票据 ? allowance for uncollectible accounts- notes receivable? 114 应收帐款 accounts receivable 1141 应收帐款 ? accounts receivable? 1142 应收分期帐款 ? installment accounts receivable? 1147 应收帐款 - 关系人 ? accounts receivable - related parties? 1149 备抵呆帐 －应收帐款 ? allowance for uncollectible accounts - accounts receivable? 118 其它应收款 other receivables 1181 应收出售远汇款 ? forward exchange contract receivable? 1182 应收远汇款 - 外币 ? forward exchange contract receivable - foreign currencies? 1183 买卖远汇折价 ? discount on forward ex-change contract? 1184 应收收益 ? earned revenue receivable? 1185 应收退税款 ? income tax refund receivable? 1187 其它应收款 - 关系人 ? other receivables - related parties? 1188 其它应收款 - 其它 ? other receivables - other? 1189 备抵呆帐 - 其它应收款 ? allowance for uncollectible accounts - other receivables? 121~122 存货 inventories 1211 商品存货 ? merchandise inventory? 1212 寄销商品 consigned goods? 1213 在途商品 goods in transit? 1219 备抵存货跌价损失 ? allowance for reduction of inventory to market? 1221 制成品 ? finished goods? 1222 寄销制成品 ? consigned fin