计科目中英对照1.docVIP

会计科目中英对照1 一级科目 二级科目 三级科目 四级科目?? 代码 名称 代码 名称 代码 名称 代码 名称 英　译 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? 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 equivalents? 112 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 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? 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 receivable? 114 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 receivable? 118 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 receivables? 121~122 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 invento