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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