中国会计科目中英文对照代码 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 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- ...
