会计科目中英文对照

1资产a s s e t s? 11~12流动资产c u r r e n t a s s e t s? 111现金及约当现金c a s h a n d c a s h e q u i v a l e n t s? 1111库存现金c a s h o n h a n d? 1112零用金/周转金p e t t y c a s h/r e v o l v i n g f u n d s? 1113银行存款c a s h i n b a n k s?0g 1116在途现金c a s h i n t r a n s i t? 1117约当现金c a s h e q u i v a l e n t s? 1118其它现金及约当现金o t h e r c a s h a n d c a s h e q u i v a l e n t s? 112短期投资s h o r t-t e r m i n v e s t m e n t? 1121短期投资-股票s h o r t-t e r m i n v e s t m e n t s-s t o c k? 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s h o r t-t e r m i n v e s t m e n t s-g o v e r n m e n t b o n d s? 1124短期投资-受益凭证s h o r t-t e r m i n v e s t m e n t s-b e n e f i c i a r y c e r t i f i c a t e s? 1125短期投资-公司债s h o r t-t e r m i n v e s t m e n t s-c o r p o r a t e b o n d s? 1128短期投资-其它s h o r t-t e r m i n v e s t m e n t s-o t h e r? 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n o t e s r e c e i v a b l e? 1131应收票据n o t e s r e c e i v a b l e? 1132应收票据贴现d i s c o u n t e d n o t e s r e c e i v a b l e? 1137应收票据-关系人n o t e s r e c e i v a b l e-r e l a t e d p a r t i e s? 1138其它应收票据o t h e r n o t e s r e c e i v a b l e? 1139 备抵呆帐－应收票据allowance for uncollec-tible accounts-notes receivable? 114应收帐款a c c o u n t s r e c e i v a b l e? 1141应收帐款a c c o u n t s r e c e i v a b l e? 1142应收分期帐款i n s t a l l m e n t a c c o u n t s r e c e i v a b l e? 1147应收帐款-关系人a c c o u n t s r e c e i v a b l e-r e l a t e d p a r t i e s?

1149 备抵呆帐－应收帐款allowance for uncollec-tible accounts -accounts receivable? 118其它应收款o t h e r r e c e i v a b l e s? 1181应收出售远汇款f o r w a r d e x c h a n g e c o n t r a c t r e c e i v a b l e? 1182 应收远汇款-外币forward exchange contract receivable -foreign currencies? 1183买卖远汇折价d i s c o u n t o n f o r w a r d e x-c h a n g e c o n t r a c t? 1184应收收益e a r n e d r e v e n u e r e c e i v a b l e? 1185应收退税款i n c o m e t a x r e f u n d r e c e i v a b l e? 1187其它应收款-关系人o t h e r r e c e i v a b l e s-r e l a t e d p a r t i e s? 1188其它应收款-其它o t h e r r e c e i v a b l e s-o t h e r? 1189 备抵呆帐-其它应收款allowance for uncollec-tible accounts -other receivables? 121~122存货i n v e n t o r i e s? 1211商品存货m e r c h a n d i s e i n v e n t o r y? 1212寄销商品c o n s i g n e d g o o d s? 1213在途商品g o o d s i n t r a n s i t? 1219备抵存货跌价损失a l l o w a n c e f o r r e d u c t i o n o f i n v e n t o r y t o m a r k e t? 1221制成品f i n i s h e d g o o d s? 1222寄销制成品c o n s i g n e d f i n i s h e d g o o d s? 1223副产品b y-p r o d u c t s? 1224在制品w o r k i n p r o c e s s? 1225委外加工w o r k i n p r o c e s s-o u t s o u r c e d? 1226原料r a w m a t e r i a l s? 1227物料s u p p l i e s? 1228在途原物料m a t e r i a l s a n d s u p p l i e s i n t r a n s i t? 1229备抵存货跌价损失a l l o w a n c e f o r r e d u c t i o n o f i n v e n t o r y t o m a r k e t? 125预付费用p r e p a i d e x p e n s e s? 1251预付薪资p r e p a i d p a y r o l l? 1252预付租金p r e p a i d r e n t s?