中国会计科目中英对照(含科目代码).docVIP

科目代码?会计科目 英文 一、资产类??Assets 流动资产 Current?assets 货币资金 Cash?and?cash?equivalents 1001?现金 Cash 1002?银行存款 Cash?in?bank 1009?其他货币资金?Other?cash?and?cash?equivalents 100901 外埠存款?Other?city?Cash?in?bank 100902 银行本票?Cashiers?cheque 100903 银行汇票?Bank?draft 100904 信用卡 Credit?card 100905 信用证保证金?L/C??Guarantee?deposits 100906 存出投资款?Refundable?deposits 1101?短期投资 Short-term?investments 110101?股票?Short-term?investments?-?stock 110102?债券?Short-term?investments?-?corporate?bonds 110103?基金?Short-term?investments?-?corporate?funds 110110?其他?Short-term?investments?-?other 1102?短期投资跌价准备?Short-term?investments?