会计科目中英对照(全)

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1、会计科目中英对照（全）  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short-terminvestment1121短

2、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 短期投资-公司债 short-terminvestments-corporatebonds  1128短期投资-其它short

3、-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  1137应收票据-关系人 notesreceivable-relatedparties  1138 其它应收票据 othernotesreceivable  1139备抵呆帐－应收票据 allowance

4、foruncollec-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-relatedparties  1149备抵呆帐－应收帐款 allowanceforuncollec-tibleaccounts-accountsreceivable  118其它应收款otherreceivable

5、s 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 earnedrevenuereceivable  1185应收退税款 incometaxrefundreceivable  1187其它应收款-关系人 otherreceivables-relatedparties 

6、 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consignedgoods  1213 在途商品goodsintransit  1219 备抵存货跌价损失 allowanceforreductionofinventorytomarket  1221制成品 finishedg

7、oods  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  1228在途原物料 materialsandsuppliesintransit  1229备抵存货跌价损失 allowanceforreductionofinventorytomarket  125预付费用prepaidexpenses 125

8、1预付薪资prepaidpayroll  1252预付租金prepaidrent