会计报表与科目英文对照表

2021年1月24日发(作者：rarest)

会计科目英文对比表

1
资产
assets

11~ 12
流淌资产
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

121~122
存货
inventories

1211
商品存货
merchandise inventory

1212
寄销商品
consigned goods

1213
在途商品
goods in transit



1219
备
抵
存
货
跌
价
损
失

allowance
for
reduction
of
inventory to market

1221
制成品
finished goods

1222
寄销制成品
consigned finished goods

1223
副产品
by-products

1224
在制品
work in process

1225
委外加工
work in process - outsourced

1226
原料
raw materials

1227
物料
supplies

1228
在途原物料
materials and supplies in transit

1229
备
抵
存
货
跌
价
损
失

allowance
for
reduction
inventory to market

125
预付费用
prepaid expenses

1251
预付薪资
prepaid payroll

1252
预付租金
prepaid rents

1253
预付保险费
prepaid insurance

1254
用品盘存
office supplies

1255
预付所得税
prepaid income tax

1258
其它预付费用
other prepaid expenses


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