中国会计科目中英文对照

代码名称1资产assets11~12流动资产currentassets111现金及约当现金cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116在途现金cashintransit1117约当现金cashequivalents1118其它现金及约当现金othercashandcashequivalents112短期投资short—terminvestment1121短期投资—股票short—terminvestments—stock1122短期投资—短期票券short—terminvestments—short—termnotesandbills1123短期投资—政府债券short—terminvestments—governmentbonds1124短期投资—受益凭证short—terminvestments—beneficiarycertificates1125短期投资—公司债short—terminvestments—corporatebonds1128短期投资—其它short—terminvestments—other1129备抵短期投资跌价损失allowanceforreductionofshort—terminvestmenttomarket113应收票据notesreceivable1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable1137应收票据—关系人notesreceivable—relatedparties1138其它应收票据othernotesreceivable1139备抵呆帐－应收票据allowanceforuncollec—tibleaccounts—notesreceivable114应收帐款accountsreceivable1141应收帐款accountsreceivable1142应收分期帐款installmentaccountsreceivable1147应收帐款—关系人accountsreceivable—relatedparties1149备抵呆帐－应收帐款allowanceforuncollec—tibleaccounts—accountsreceivable118其它应收款otherreceivables1181应收出售远汇款forwardexchangecontractreceivable1182应收远汇款—外币forwardexchangecontractreceivable—foreigncurrencies1183买卖远汇折价discountonforwardex—changecontract1184应收收益earnedrevenuereceivable1185应收退税款incometaxrefundreceivable1187其它应收款—关系人otherreceivables—relatedparties1188其它应收款—其它otherreceivables—other1189备抵呆帐—其它应收款allowanceforuncollec—tibleaccounts—otherreceivables121~122存货inventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1213在途商品goodsintransit1219备抵存货跌价损失allowanceforreductionofinventorytomarket1221制成品finishedgoods1222寄销制成品consignedfinishedgoods1223副产品by—products1224在制品workinprocess1225委外加工workinprocess—outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229备抵存货跌价损失allowanceforreductionofinventorytomarket125预付费用prepaidexpenses1251预付薪资prepaidpayroll1252预付租金prepaidrents1253预付保险费prepaidinsurance1254用品盘存officesupplies1255预付所得税prepaidincometax1258其它预付费用otherprepaidexpenses126预付款项prepayments1261预付货款prepaymentforpurchases1268其它预付款项otherprepayments。