ACCA考试会计科目中英对照（1）

ikoreaii

　　代码           名称           英译
　　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 investments
　　       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