会计科目中英文对照汇编(doc 21页)

会计科目中英文对照汇编内容提要：
名称     英　译
资产      assets
流动资产     current assets
现金及约当现金   cash and cash equivalents
库存现金     cash on hand 
零用金/周转金    petty cash/revolving funds 
银行存款     cash in banks 
在途现金     cash in transit 
约当现金     cash equivalents 
其它现金及约当现金  other cash and cash equivalents 
短期投资     short-term investment
短期投资—股票   short-term investments - stock 
短期投资—短期票券   short-term investments - short-term notes and bills 
短期投资—政府债券   short-term investments - government bonds 
短期投资—受益凭证   short-term investments - beneficiary certificates 
短期投资—公司债   short-term investments - corporate bonds 
短期投资—其它   short-term investments - other 
备抵短期投资跌价损失 allowance for reduction of short-term investment to market 
应收票据     notes receivable
应收票据贴现     discounted notes receivable 
应收票据—关系人   notes receivable - related parties 
其它应收票据     other notes receivable 
备抵呆帐—应收票据   allowance for uncollectible accounts- notes receivable 
应收账款     accounts receivable
应收分期账款     installment accounts receivable 
应收账款—关系人   accounts receivable - related parties 
备抵呆帐—应收账款   allowance for uncollectible accounts - accounts receivable 
其它应收款    other receivables
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