会计科目中英对照汇总.docxVIP

财务报表 财产欠债表 thestatementoffinancialposition 利润表 thestatementofcomprehensiveincome 现金流量表 cashflowstatement 所有者权益改动表themovementofequity’sfund 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 11~13一年内到期的流动财产currentassetsfallingduewithinoneyear 11~14 非流动财产 Non-currentassets 111钱币资本cashandcashequivalents 1111库存现金 cashonhand 1112 零用金/周转金pettycash/revolvingfunds 1113 银行存款 banks 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-termnotesandbills 1123 短期投资 -政府债券 short-terminvestments-governmentbonds 1124 短期投资 -受益凭据 short-terminvestments-beneficiarycertificates 1125 短期投资 -企业债 short-terminvestments-corporatebonds 1128 短期投资 -其余short-terminvestments-other 1129 备抵短期投资贬价损失allowanceforreductionofshort-terminvestmenttomarket 交易性金融财产 tradablefinancialassets 113应收单据notesreceivable 1131应收单据 notesreceivable 1132 应收单据贴现 discountednotesreceivable 1137 应收单据 -关系人notesreceivable-relatedparties 1138 其余应收单据 othernotesreceivable 1139 备抵呆帐－应收单据 allowanceforuncollec-tibleaccounts-notesreceivable 114应收帐款accountsreceivable 1141应收帐款 accountsreceivable 1142 应收分期帐款 installmentaccountsreceivable 1147 应收帐款 -关系人accountsreceivable-relatedparties 1149 备抵呆帐－应收帐款 baddebts-accountsreceivable 118其余应收款 otherreceivables 1181应收销售远汇款 forwardexchangecontractreceivable 1182 应收远汇款 -外币forwardexchangecontractreceivable-foreigncurrencies 1183 买卖远汇折价discountonforwardex-changecontract 1184 应收利润 earnedrevenuereceivable 1185 应收退税款 incometaxrefundreceivable 1186 应收利息 interestreceivable 1187 其余应收款 - 关系人 otherreceivables-relatedparties 1188 其余应收款 - 其余 otherreceivables-other 1189 备抵呆帐 -其余应收款baddebts-otherreceivables 1190 应收股利 dividendreceviables 121~122存货inventories 1211商品存货 merchandiseinventory 1212 寄销商品consignedgoods 1213 在途商品goodsintransit 1219 备抵存货贬价损失allowanceforreductionofinventorytomarket 1221 制成品 finishedgoods 1222 寄销制成品 consignedfinishedgoods 1223