会计科目中英对照（DOC 12页）

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
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-relatedparties
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earnedrevenuereceivable
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consignedgoods
1213在途商品goodsintransit
1219备抵存货跌价损失allowanceforreductionofinventorytomarket
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