会计科目中英对照.docVIP

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资产assets

11~12流动资产currentassets

111现金及约当现金cashandcashequivalents

1111库存现金cashonhand

1112零用金/周转金pettycash/revolvingfunds

1113银行存款cashinbanks

1116在途现金cashintransit

1117约当现金cashequivalents

1118其它现金及约当现金othercashandcashequivalents

112短期投资shortterminvestments

1121短期投资股票shortterminvestmentsstock

1122短期投资短期票券shortterminvestmentsshorttermnotesandbills

1123短期投资政府债券shortterminvestmentsgovernmentbonds

1124短期投资受益凭证shortterminvestmentsbeneficiarycertificates

1125短期投资公司债shortterminvestmentscorporatebonds

1128短期投资其它shortterminvestmentsother

1129备抵短期投资跌价损失allowanceforreductionofshortterminvestmenttomarket

113应收票据notesreceivable

1131应收票据notesreceivable

1132应收票据贴现discountednotesreceivable

1137应收票据关系人notesreceivablerelatedparties

1138其它应收票据othernotesreceivable

1139备抵呆帐－应收票据allowanceforuncollectibleaccountsnotesreceivable

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accountsreceivablerelatedparties

1149备抵呆帐－应收帐款allowanceforuncollectibleaccountsaccountsreceivable

118其它应收款otherreceivables

1181应收出售远汇款forwardexchangecontractreceivable

1182应收远汇款外币forwardexchangecontractreceivableforeigncurrencies

1183买卖远汇折价discountonforwardexchangecontract

1184应收收益earnedrevenuereceivable

1185应收退税款inetaxrefundreceivable

1187其它应收款关系人otherreceivablesrelatedparties

1188其它应收款其它otherreceivablesother

1189备抵呆帐其它应收款allowanceforuncollectibleaccountsotherreceivables

121~122存货inventories

1211商品存货merchandiseinventory

1212寄销商品consignedgoods

1213在途商品goodsintransit

1219备抵存货跌价损失allowanceforreductionofinventorytomarket

1221制成品finishedgoods

1222寄销制成品