计专业英语.docxVIP

一、资产 assets? ?1、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 equivalents112 短期投资 short-term investments? ? 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 -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 market113 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 receivable114 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 receivable118 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 receivables121~122 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 副产品 by-products? ? 12