新企业会计准则英文科目解析.docVIP

新企业会计准则英文科目表 会计科目中英对照（全） 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-pro