会计复习资料中英文对照.doc

本资料汇总人员：潘汉平、施秋霞 会计科目的中英文对照 一、资产类 Assets 流动资产 Current assets 1001 现金 Cash 1111 应收票据 Note receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money 存货 Inventories 1301 待摊费用 Deferred and prepaid expenses 1501 固定资产 Fixed assets 房屋 Building 建筑物 Structure 机器设备 Machinery equipment 运输设备