2025年ACCA会计科目中英对照

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 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 其他现金及 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 —企业债 short—term investments - corporate bonds 1128 短期投资 —其他 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 其他应收票据 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 其他应收款 other receivables 1181 应收发售远汇款 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 118...