新会计准则会计科目表(中英文对照)

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1、新会计科目表1资产assets11~12流动资产currentassets111现金及约当现金cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116在途现金cashintransit1117约当现金cashequivalents1118其它现金及约当现金othercashandcashequivalents112短期投资short-terminvestment1121短期投资-股票short-

2、terminvestments-stock1122短期投资-短期票券short-terminvestments-short-termnotesandbills1123短期投资-政府债券short-terminvestments-governmentbonds1124短期投资-受益凭证short-terminvestments-beneficiarycertificates1125短期投资-公司债short-terminvestments-corporatebonds1128短期投资-其它short-terminvestments-o

3、ther1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket113应收票据notesreceivable1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable1137应收票据-关系人notesreceivable-relatedparties1138其它应收票据othernotesreceivable1139备抵呆帐－应收票据allowanceforuncollec-tibleaccounts-

4、notesreceivable114应收帐款accountsreceivable1141应收帐款accountsreceivable1142应收分期帐款installmentaccountsreceivable1147应收帐款-关系人accountsreceivable-relatedparties1149备抵呆帐－应收帐款allowanceforuncollec-tibleaccounts-accountsreceivable118其它应收款otherreceivablesenforcedthermalinsulationstar

5、tscheckingsystem,issuedbythethermalinsulationconstructionbeforeyoustarttonotice,transferinspectionofupperandloweroperationandtransferofrecords.Foroutdooroperation,pipelineequipmenttoeffectivelycarryouttheinsulationwaterproofmeasuresfailtoinstallprotectivepanelsinpartwi

6、ththreetarpaulincover,topreventinsulationfrommoisture.InsulationseamMichaelJackson5mm,joints,joints>100mm,insulationthicknesstolerance(+10MM~–5mm),appropriatematerialelasticbanding,spacingaccordingtothedesignrequirements,rigidinsulationsoftmaterialsforconstructionjoint

7、stight;Andlarge-diameterverticalpipeforhightemperaturepipelineinstrictaccordancewithdesigndrawingscalledfortheestablishmentofexpansionjointsandholdingbracket;Designrequirementsintoaremovabletypeofinsulation,instrictaccordancewithspecificationsdisconnectfromtheotherinsu

8、lation;Surfaceinsulationboardsinthetechnologyofplasteringconstructionofwovenclothtopreventpollutionandprotectivepanel