会计英文

会计科目中英文对照

代码 名称

1 资产 assets

11~ 12 流动资产 current assets

111 现金及约当现金 cash and cash equivalents

1111 库存现金 cash on hand

1112 零用金/周转金 petty cash/revolving funds

1113 银行存款 cash in banks

1116 在途现金 cash in transit

1117 约当现金 cash equivalents

1118 其它现金及 约当现金 other cash and cash equivalents

112 短期投资 short-term investment

1121 短期投资 -股票 short-term investments - stock

1122 短期投资 -短期票券 short-term investments - short-term notes and bills

1123 短期投资 -政府债券 short-term investments - government bonds

1124 短期投资 -受益凭证 short-term investments - beneficiary certificates

1125 短期投资 -公司债 short-term investments - corporate bonds

1128 短期投资 -其它 short-term investments - 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 notes receivable

1131 应收票据 notes receivable

1132 应收票据贴现 discounted notes receivable

1137 应收票据 -关系人 notes receivable - related parties

1138 其它应收票据 other notes receivable

1139 备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable

1141 应收帐款 accounts receivable

1142 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

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 currencies 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 receivables - related parties

1188 其它应收款 - 其它 other receivables - other

1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables 121~122 存货 inventories

1211 商品存货 merchandise inventory

1212 寄销商品 consigned goods

1213 在途商品 goods in transit

1219 备抵存货跌价损失 allowance for reduction of inventory to market