会计科目中英对照-16页文档资料.pdfVIP

一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in ban 1009 其他货币资金 Other cash and cash equivalents ´100901 外埠存款 Other city Cash in ban ´100902 银行本票 Cashier´s cheque ´100903 银行汇票 Bank draft ´100904 信用卡 Credit card ´100905 信用证保证金 L/C Guarantee deposits ´100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments ´110101 股票 Short-term investments - stoc ´110102 债券 Short-term investments - corporate bonds ´110103 基金 Short-term investments - corporate funds ´110110 其他 Short-term investments - other 1102 短