ACCA考试会计科目中英对照（1）

　　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

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