会计科目中英对照1
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assets1112流动资产curre
tassets111现金及约当现金casha
dcashequivale
ts1111库存现金casho
ha
d1112零用金周转金pettycashrevolvi
gfu
ds1113银行存款cashi
ba
ks1116在途现金cashi
tra
sit1117约当现金cashequivale
ts1118其它现金及约当现金othercasha
dcashequivale
ts112短期投资shorttermi
vestme
ts1121短期投资股票shorttermi
vestme
tsstock1122短期投资短期票券shorttermi
vestme
tsshortterm
otesa
dbills1123短期投资政府债券shorttermi
vestme
tsgover
me
tbo
ds1124短期投资受益凭证shorttermi
vestme
tsbe
eficiarycertificates1125短期投资公司债shorttermi
vestme
tscorporatebo
ds1128短期投资其它shorttermi
vestme
tsother1129备抵短期投资跌价损失allowa
ceforreductio
ofshorttermi
vestme
ttomarket113应收票据
otesreceivable1131应收票据
otesreceivable1132应收票据贴现discou
ted
otesreceivable1137应收票据关系人
otesreceivablerelatedparties1138其它应收票据other
otesreceivable1139备抵呆帐－应收票据allowa
ceforu
collectibleaccou
ts
otesreceivable
f114应收帐款accou
tsreceivable1141应收帐款accou
tsreceivable1142应收分期帐款i
stallme
taccou
tsreceivable1147应收帐款关系人accou
tsreceivablerelatedparties1149备抵呆帐－应收帐款allowa
ceforu
collectibleaccou
tsaccou
tsreceivable118其它应收款otherreceivables1181应收出售远汇款forwardexcha
geco
tractreceivable1182应收远汇款外币forwardexcha
geco
tractreceivableforeig
curre
cies1183买卖远汇折价discou
to
forwardexcha
geco
tract1184应收收益ear
edreve
uereceivable1185应收退税款i
cometaxrefu
dreceivable1187其它应收款关系人otherreceivablesrelatedparties1188其它应收款其它otherreceivablesother1189备抵呆帐其它应收款allowa
ceforu
collectibleaccou
tsotherreceivables121122存货i
ve
tories1211商品存货mercha
disei
ve
tory1212寄销商品co
sig
edgoods1213在途商品goodsi
tra
sit1219备抵存货跌价损失allowa
ceforreductio
ofi
ve
torytomarket1221制成品fi
ishedgoods1222寄销制成品co
sig
edfi
ishedgoods1223副产品byproducts1224在制品worki
process1225委外加工worki
processoutsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsa
dsuppliesi
tra
sit
f1229备抵存货跌价损失allowa
ceforreductio
ofi
ve
torytomarket125预付费用prepaidexpe
ses1251预付薪资prepaidpayroll1252预付租金prepaidre
ts1253预付保险费prepaidi
sura
ce1254用品盘存officesupplies1255预付r