我国会计科目中英文对照(doc 15页)

我国会计科目中英文对照内容提要：
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  income 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 

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