会计报表与科目英文对照表.doc

会计科目英文对照表 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 investment?1121 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 uncollec- tible 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 uncollec- tible 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 uncollec- tible 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 finished goods?1223 副产品 by-products?1224 在制品 work in process?1225 委外加工 work in process