会计科目中英对照（全）
1资产 asts
11～ 12流动资产 current asts
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
love paradi 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汇佳小学
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
exclusive113应收票据 notes receivable
古埃及文字翻译 1131 应收票据 notes receivable
kuge 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
gems 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 receivablebatch是什么意思
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 merchandi 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 of inventory to market
125预付费用 prepaid expens
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 expens
126预付款项 prepayments
1261 预付货款 prepayment for purchas
1268 其它预付款项 other prepayments
128~129其它流动资产 other current asts
1281 进项税额 VAT paid ( or input tax）
恒星日与太阳日
1282 留抵税额 excess VAT paid （or overpaid VAT）
1283 暂付款 temporary payments
1284 代付款 payment on behalf of others
1285 员工借支 advances to employees
1286 存出保证金 refundable deposits
1287 受限制存款 certificate of deposit-restricted
1291 递延所得税资产 deferred income tax asts
1292 递延兑换损失 deferred foreign exchange loss
1293 业主(股东）往来 owners’（stockholders') current account
1294 同业往来 current account with others
1298 其它流动资产-其它 other current asts - other
13基金及长期投资 funds and long-term investments
131基金 funds
1311 偿债基金 redemption fund (or sinking fund)
1312 改良及扩充基金 fund for improvement and expansion
1313 意外损失准备基金 contingency fund
1314 退休基金 pension fund
1318 其它基金 other funds
132长期投资 long—term investments
1321 长期股权投资 long—term equity investments
1322 长期债券投资 long—term bond investments
1323 长期不动产投资 long—term real estate in-vestments
1324 人寿保险现金解约价值 cash surrender value of life insurance
1328 其它长期投资 other long-term investments
1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long—term investments
14~ 15固定资产 property , plant, and equipment
141土地 land
1411 土地 land
romantic love 1418 土地-重估增值 land — revaluation increments
142土地改良物 land improvements
1421 土地改良物 land improvements
慢慢地英文
1428 土地改良物 —重估增值 land improvements - revaluation increments
1429 累积折旧 —土地改良物 accumulated depreciation — land improvements
143房屋及建物 buildings
1431 房屋及建物 buildings
1438 房屋及建物 —重估增值 buildings -revaluation increments
1439 累积折旧 —房屋及建物 accumulated depreciation - buildings
144～146机(器)具及设备 machinery and equipment
1441 机（器）具 machinery
1448 机(器）具 —重估增值 machinery - revaluation increments
1449 累积折旧 -机(器）具 accumulated depreciation — machinery
151租赁资产 lead asts
