(财务会计)中国会计科目中英文对照(最全版).pdfVIP

中国会计科目中英文对照 代码 名称 代码 名称 代码 名称 代码 名称 英 译 1 资产 a et 11~ 12 流动资产 current a et 111 现金及约当现金 cash and cash equivalent 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving fund 1113 银行存款 cash in bank 1116 在途现金 cash in transit 1117 约当现金 cash equivalent 1118 其它现金及 约当现金 other cash and cash equivalent 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investment - stock 1122 短期投资 -短期票券 short-term investment - short-term note and bill 1123 短期投资 -政府债券 short-term investment - government bond 1124 短期投资 -受益凭证 short-term investment - beneficiary certificate 1125 短期投资 -公司债 short-term investment - corporate bond 1128 短期投资 -其它 short-term investment - 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 note receivable 1131 应收票据 note receivable 1132 应收票据贴现 discounted note receivable 1137 应收票据 -关系人 note receivable - related partie 1138 其它应收票据 other note receivable 1139 备抵呆帐 －应收票据 allowance for uncollec- tible accounts- note receivable 114 应收帐款 account receivable 1141 应收帐款 account receivable 1142 应收分期帐款 installment account receivable 1147 应收帐款 -关系人 account receivable - related partie 1149 备抵呆帐 －应收帐款 allowance for uncollec- tible account - account receivable 118 其它应收款 other receivable 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 currencie 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 receivable - related partie 1188 其它应收款 - 其它 other receivable - other 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible account - other receivable 121~122 存货 inventorie 1211 商品存货 merchan