會(huì)計(jì)英語

1、1資產(chǎn)assets11~12流動(dòng)資產(chǎn)currentassets111現(xiàn)金及約當(dāng)現(xiàn)金cashcashequivalents1111庫存現(xiàn)金cashonh1112零用金周轉(zhuǎn)金pettycashrevolvingfunds1113銀行存款cashinbanks1116在途現(xiàn)金cashintransit1117約當(dāng)現(xiàn)金cashequivalents1118其它現(xiàn)金及約當(dāng)現(xiàn)金othercashcashequivalents112短期投資shtte

2、rminvestment1121短期投資股票shtterminvestmentsstock1122短期投資短期票券shtterminvestmentsshttermnotesbills1123短期投資政府債券shtterminvestmentsgovernmentbonds1124短期投資受益憑證shtterminvestmentsbeneficiarycertificates1125短期投資公司債shtterminvestmentsc

3、patebonds1128短期投資其它shtterminvestmentsother1129備抵短期投資跌價(jià)損失allowancefreductionofshtterminvestmenttomarket113應(yīng)收票據(jù)notesreceivable1131應(yīng)收票據(jù)notesreceivable1132應(yīng)收票據(jù)貼現(xiàn)discountednotesreceivable1137應(yīng)收票據(jù)關(guān)系人notesreceivablerelatedparti

4、es1138其它應(yīng)收票據(jù)othernotesreceivable1139備抵呆帳－應(yīng)收票據(jù)allowancefuncollectibleaccountsnotesreceivable114應(yīng)收帳款accountsreceivable1141應(yīng)收帳款accountsreceivable1142應(yīng)收分期帳款installmentaccountsreceivable1147應(yīng)收帳款關(guān)系人accountsreceivablerelatedpar

5、ties1149備抵呆帳－應(yīng)收帳款allowancefuncollectibleaccountsaccountsreceivable118其它應(yīng)收款otherreceivables1181應(yīng)收出售遠(yuǎn)匯款fwardexchangecontractreceivable1182應(yīng)收遠(yuǎn)匯款外幣fwardexchangecontractreceivablefeigncurrencies1183買賣遠(yuǎn)匯折價(jià)discountonfwardexchan

6、gecontract1184應(yīng)收收益earnedrevenuereceivable1185應(yīng)收退稅款incometaxrefundreceivable1187其它應(yīng)收款關(guān)系人otherreceivablesrelatedparties13基金及長期投資fundslongterminvestments131基金funds1311償債基金redemptionfund(sinkingfund)1312改良及擴(kuò)充基金fundfimproveme

7、ntexpansion1313意外損失準(zhǔn)備基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132長期投資longterminvestments1321長期股權(quán)投資longtermequityinvestments1322長期債券投資longtermbondinvestments1323長期不動(dòng)產(chǎn)投資longtermrealestateinvestments1324人壽保險(xiǎn)現(xiàn)金解

8、約價(jià)值cashsurrendervalueoflifeinsurance1328其它長期投資otherlongterminvestments1329備抵長期投資跌價(jià)損失allowancefexcessofcostovermarketvalueoflongterminvestments14~15固定資產(chǎn)propertyplantequipment141土地l1411土地l1418土地重估增值lrevaluationincrements14

9、2土地改良物limprovements1421土地改良物limprovements1428土地改良物重估增值limprovementsrevaluationincrements1429累積折舊土地改良物accumulateddepreciationlimprovements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物重估增值buildingsrevaluationincrements1439累

10、積折舊房屋及建物accumulateddepreciationbuildings144~146機(jī)(器)具及設(shè)備machineryequipment1441機(jī)(器)具machinery1448機(jī)(器)具重估增值machineryrevaluationincrements1449累積折舊機(jī)(器)具accumulateddepreciationmachinery151租賃資產(chǎn)leasedassets1511租賃資產(chǎn)leasedassets15

11、19累積折舊租賃資產(chǎn)accumulateddepreciationleasedassets152租賃權(quán)益改良leaseholdimprovements1521租賃權(quán)益改良leaseholdimprovements1529累積折舊租賃權(quán)益改良accumulateddepreciationleaseholdimprovements156未完工程及預(yù)付購置設(shè)備款constructioninprogressprepaymentsfequipme