东莞会计培训金账本中英文版财务报表东莞学会计

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1、会计学习交流www.jinzhangben.cn　　　　　　　会计实务操作　中英文版财务报表资产负债表：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othercashandcashequivalent

2、s112短期投资short-terminvestment1121短期投资-股票short-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-corp

3、oratebonds1128短期投资-其它short-terminvestments-other1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket113应收票据notesreceivable第18页　会计学习交流www.jinzhangben.cn　　　　　　　会计实务操作　1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable1137应收票据-关系人notesreceivable-relate

4、dparties1138其它应收票据othernotesreceivable1139备抵呆帐－应收票据allowanceforuncollec-tibleaccounts-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-

5、tibleaccounts-accountsreceivable118其它应收款otherreceivables1181应收出售远汇款forwardexchangecontractreceivable1182应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies1183买卖远汇折价discountonforwardex-changecontract1184应收收益earnedrevenuereceivable1185应收退税款incometaxrefundreceivab

6、le1187其它应收款-关系人otherreceivables-relatedparties1188其它应收款-其它otherreceivables-other1189备抵呆帐-其它应收款allowanceforuncollec-tibleaccounts-otherreceivables121~122存货inventories第18页　会计学习交流www.jinzhangben.cn　　　　　　　会计实务操作　1211商品存货merchandiseinventory1212寄销商品consignedgoods1213在途商品good

7、sintransit1219备抵存货跌价损失allowanceforreductionofinventorytomarket1221制成品finishedgoods1222寄销制成品consignedfinishedgoods1223副产品by-products1224在制品workinprocess1225委外加工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229备抵存货跌价损失allow

8、anceforreductionofinventorytomarket125预付费用prepaidexpenses1251预付薪资prepaidpayroll1252预付租金prepaidrents1253预付保险费pr