SoFi跳到主文Photography,Traveling,Marketing,Language,Movie部落格全站分類：休閒旅遊相簿部落格留言名片Oct01Sat201620:57重要會計用語中英對照，含科目代碼ImportantAccountingTerminEnglishandChinese,withitemCode整理自 中国会计科目中英文对照（含科目代码）_百度百科 & 會計研究發展基金會OrderCodeEnglishChinese11assets资产211~12currentassets流动资产3111cashandcashequivalents现金及约当现金41111cashonhand库存现金[1]51112pettycash/revolvingfunds零用金/周转金61113cashinbanks银行存款71116cashintransit在途现金81117cashequivalents约当现金91118othercashandcashequivalents其它现金及约当现金10112short-terminvestment短期投资111121short-terminvestments-stock短期投资-股票121122short-terminvestments-short-termnotesandbills短期投资-短期票券131123short-terminvestments-governmentbonds短期投资-政府债券141124short-terminvestments-beneficiarycertificates短期投资-受益凭证151125short-terminvestments-corporatebonds短期投资-公司债161128short-terminvestments-other短期投资-其它171129allowanceforreductionofshort-terminvestmenttomarket备抵短期投资跌价损失18113notesreceivable应收票据191131notesreceivable应收票据201132discountednotesreceivable应收票据贴现211137notesreceivable-relatedparties应收票据-关系人221138othernotesreceivable其它应收票据231139allowanceforuncollectibleaccounts-notesreceivable备抵呆帐-应收票据24114accountsreceivable应收帐款251141accountsreceivable应收帐款261142installmentaccountsreceivable应收分期帐款271147accountsreceivable-relatedparties应收帐款-关系人281149allowanceforuncollectibleaccounts-accountsreceivable备抵呆帐-应收帐款29118otherReceivables其它应收款301181forwardexchangecontractreceivable应收出售远汇款311182forwardexchangecontractreceivable-foreigncurrencies应收远汇款-外币321183discountonforwardexchangecontract买卖远汇折价331184earnedrevenuereceivable应收收益341185incometaxrefundreceivable应收退税款351187otherreceivables-relatedparties其它应收款-关系人361188otherreceivables-other其它应收款-其它371189allowanceforuncollec-tibleaccounts-otherreceivables备抵呆帐-其它应收款38121~122inventories存货391211merchandiseinventory商品存货401212consignedgoods寄销商品411213goodsintransit在途商品421219allowanceforreductionofinventorytomarket备抵存货跌价损失431221finishedgoods制成品441222consignedfinishedgoods寄销制成品451223by-products副产品461224workinprocess在制品471225workinprocess-Outsourced委外加工481226rawmaterials原料49122