ACCA会计科目中英对照.docVIP

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财产assets 11~12流动财产currentassets 111现金及约当现金cashandcashequivalents 1111库存现金cashonhand 1112零用金/周转金pettycash/revolvingfunds 1113银行存款cashinbanks 1116在途现金cashintransit 1117约当现金cashequivalents 1118其余现金及约当现金othercashandcashequivalents 112短期投资short-terminvestments 1121短期投资-股票short-terminvestments-stock 1122短期投资-短期票券short-terminvestments-short-termnotesand bills 1123 短期投资 -政府债券 short-terminvestments-governmentbonds 1124 短期投资 -得益凭证 short-terminvestments-beneficiarycertificates 1125 短期投资 -公司债 short-terminvestments-corporatebonds 1128短期投资-其余short-terminvestments-other