会计科目中英对照_Nancy Ren_070416.docVIP

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 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 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