会计科目英文对照表

会计科目英文对照表

会计科目英文对照表

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- 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

tible

accounts

-

accounts

1213 在途商品 goods in transit

1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods

1222 寄销制成品 consigned finished goods

1223 副产品 by-products 1224 在制品 work in process

1225 委外加工 work in process - outsourced

1226 原料 raw materials 1227 物料 supplies

1228 在途原物料 materials and supplies in transit

1229 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses 1251 预付薪资 prepaid payroll 1252 预付租金 prepaid rents 1253 预付保险费 prepaid insurance 1254 用品盘存 office supplies 1255 预付所得税 prepaid income tax