香港公司做帐基会计科目.docVIP

会计科目中英文对照代码?? ??? 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 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 -其它 short-term investments - other 112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 1133 应收票据 -关系人 notes receivable - related parties 1134 其它应收票据 other notes receivable 114 应收账款 accounts receivable 1141 应收账款 accounts receivable 114应收账款 -关系人 accounts receivable - related parties 11其它应收款 other receivables 121~122 存货 inventories 1211 商品存货 merchandise inventory 1212 寄销商品 consigned goods 122原料 raw materials 1227 物料 supplies 125 预付费用 prepaid expenses 1251 预付薪资 prepaid payroll 1252 预付租金 prepaid rents 126 预付款项 prepayments 1261 预付货款 prepayment for purchases 126其它预付款项 other prepayments 128~129 其它流动资产 other current assets 1281 进项税额 VAT paid ( or input tax) 129业主(股东)往来 owners(stockholders) current account 129同业往来 current account with others 129其它流动资产-其它 other current assets - other 13 基金及长期投资 funds and long-term investments 131 基金 funds 1311 偿债基金 redemption fund (or sinking fund) 1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund 1314 退休基金 pension fund 131其它基金 other funds 132 长期投资 long-term investments 1321 长期股权投资 long-term equity investments 1322 长期债券投资 long-term bond investments 1323 长期不动产投资 long-term real estate in-vestments 132其它长期投资 other long-term investments 14~ 15 固定资产 property 141 土地 land 1411 土地 land 14房屋及建物 buildings 141 房屋及建物 buildings 14机(器)具及设备 machinery and equipment 141 机(器)具 machinery 17 无形资产 intangible assets 18 其它资产 other assets 2 负债 liabilities 21~ 22 流动负债 current liabilities 211 短期借款 short-term borrowings(debt) 2111 银行透支 bank overdraft? 2