有关会计科目的中英文对照(doc 12页)
有关会计科目的中英文对照目录:
1、资产、assets、
2、负债、liabilities、
3、业主权益、owners'、equity、
4、营业收入、operating、revenue、
5、营业成本、operating、costs
6、营业费用、operating、expenses、
7、营业外收入及费用、non-operating、revenue、and、expenses,、other、income(expense)、
8、所得税费用(或利益)、income、tax、expense、(or、benefit)、
9、非经常营业损益、nonrecurring、gain、or、loss
有关会计科目的中英文对照内容摘要:
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 investments
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
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