会计科目中英对照1

《会计科目中英对照1》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、财务用语－会计科目中英对照1会计科目中英对照1一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other

2、cashandcashequivalents 112短期投资short-terminvestments   1121短期投资-股票short-terminvestments-stock 1122短期投资-短期票券 short-terminvestments-short-termnotesandbills 1123 短期投资-政府债券 short-terminvestments-governmentbonds 1124 短期投资-受益凭证 short-terminvestments-beneficiarycertificates 1125 

3、短期投资-公司债 short-terminvestments-corporatebonds 1128短期投资-其它short-terminvestments-other 1129 备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket 113应收票据notesreceivable   1131应收票据notesreceivable 1132应收票据贴现 discountednotesreceivable 第22页共22页财务用语－会计科目中英对照11137应收票据-关系人

4、 notesreceivable-relatedparties 1138 其它应收票据 othernotesreceivable 1139备抵呆帐－应收票据 allowanceforuncollec-tibleaccounts-notesreceivable 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 accountsreceivable-relatedpartie

5、s 1149备抵呆帐－应收帐款 allowanceforuncollec-tibleaccounts-accountsreceivable 118其它应收款otherreceivables   1181 应收出售远汇款 forwardexchangecontractreceivable 1182应收远汇款-外币 forwardexchangecontractreceivable-foreigncurrencies 1183买卖远汇折价 discountonforwardex-changecontract 1184应收收益 earnedre

6、venuereceivable 1185应收退税款 incometaxrefundreceivable 1187其它应收款-关系人 otherreceivables-relatedparties 1188其它应收款-其它 otherreceivables-other 1189备抵呆帐-其它应收款 allowanceforuncollec-tibleaccounts-otherreceivables 121~122存货inventories   1211商品存货 merchandiseinventory 1212寄销商品consignedg

7、oods 1213 在途商品goodsintransit 第22页共22页财务用语－会计科目中英对照11219 备抵存货跌价损失 allowanceforreductionofinventorytomarket 1221制成品 finishedgoods 1222寄销制成品 consignedfinishedgoods 1223副产品 by-products 1224在制品 workinprocess 1225委外加工 workinprocess-outsourced 1226原料 rawmaterials 1227物料 supplies

8、 1228在途原物料 materialsandsuppliesintransit 1229备抵存货跌价损失 allowanceforreductionofinventorytomarket 1