文档介绍：会计科目中英对照（全）
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 consign