文档介绍：07新会计准则会计科目名称英文版
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 c