ACCA会计科目中英对照.docxVIP

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 库存现金 cash on hand 零用金/周转金 petty cash/revolving funds 银行存款 cash in banks 在途现金 cash in transit 约当现金 cash equivalents 其它现金及 约当现金 other cash and cash equivalents 112 短期投资 short-term investments 短期投资 -股票 short-term investments - stock 短期投资 -短期票券 short-term investments - short-term notes and bills 短期投资 -政府债券 short-term investments - government bonds 短期投资 -受益凭证 short-term investments - beneficiary certificates 短期投资 -公司债 short-term investments - corporate bonds 短期投资 -其它 short-term investments - other 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 应收票据 notes receivable 应收票据贴现 discounted notes receivable 应收票据 -关系人 notes receivable - related parties 其它应收票据 other notes receivable 备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable 应收帐款 accounts receivable 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 应收出售远汇款 forward exchange contract receivable 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 应收收益 earned revenue receivable 应收退税款 income tax refund receivable 其它应收款 - 关系人 other receivables - related parties 其它应收款 - 其它 other receivables - other 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables 121~122 存货 inventories 商品存货 merchandise inventory 寄销商品 consigned goods 在途商品 goods in transit 1219 备抵存货跌价损失 allowance for reduction of inventory to market 制成品 finished goods 寄销制成品 consigned finished goods 副产品 by-products 在制品 work in process 委外加工 work in process - outsourced 原料 raw materials 物料 supplies 在途原物料 materials and supplies in transit 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses 预付薪资 prepaid payr