中国会计科目中文对照(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?inves