会计专业英语词汇

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  consigned finished goods 
1223 副产品  by-products 
1224  在制品  work in process 
1225 委外加工  work in process - outsourced 
1226 原料  raw materials 
1227 物料  supplies 
1228 在途原物料  materials and supplies in transit 
1229 备抵存货跌价损失  allowance for reduction of inventory to market 
125 预付费用 prepaid expenses
1251 预付薪资 prepaid payroll 
1252 预付租金 prepaid rents 
1253  预付保险费  prepaid insurance 
1254 用品盘存  office supplies 
1255 预付所得税 prepaid income tax 
1258 其它预付费用 other prepaid expenses 
126 预付款项 prepayments
1261 预付货款 prepayment for purchases 

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