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会计词汇中英文对照表.docx


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会计词汇中英文对照表 1资产 assets 11~ 12流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资-股票 short-term investments - stock 1122 短期投资-短期票券 short-term investments - short-term notes and bills 1123 短期投资-政府债券 short-term investments - government bonds 1124 短期投资-受益凭证 short-term investments - beneficiary certificates 1125 短期投资-公司债 short-term investments - corporate bonds 1128 短期投资-其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据-关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable 1139 备抵呆帐-应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable 1141 应收帐款 accounts receivable 1142 应收分期帐款 installment accounts receivable 1147 应收帐款-关系人 accounts receivable - related parties 1149 备抵呆帐-应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 其它应收款 other receivables 1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款-外币 forward exchange contract receivable - foreign currencies 1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable 1185 应收退税款 e tax refund receivable 1187 其它应收款-关系人 other receivables - related parties 1188 其它应收款-其它 other receivables - other 1189 备抵呆帐-其它应收款 allowance for uncollec- tible accounts - other receivables 121~122 存货 inventories 1211 商品存货 merchandise inventory 1212 寄销商品 consigned goods 1213 在途商品 goods in transit 1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄销制成品 consigned finished goods 1223 副产品 by-products 1224 在制品 work in process 1225 委外加工 work in process - outsourced 1226 原料 raw materials 1227 物料 supplies 1228 在途原物料 materia

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