会计科目中英对照汇总(doc 14页)

会计科目中英对照汇总内容提要：
资产负债表  the statement of financial position
利润表  the statement of comprehensive income
现金流量表  cashflow statement
所有者权益变动表 the movement of equity’s fund
一级科目 二级科目 三级科目 四级科目  
代码 名称 代码 名称 代码 名称 代码 名称 英　译
1 资产 assets
11~ 12 流动资产 current assets
11~ 13 一年内到期的流动资产  current assets falling due within one year
11~14  非流动资产   Non-current assets
111 货币资金 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  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 
交易性金融资产   tradable financial assets
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  bad debts  - accounts receivable 
118 其它应收款 other receivables

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