中英文会计词汇分类详解.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 inv