中英文会计科目对照

司债

assets

current assets

cash and cash equivalents

cash on hand

petty cash/revolving funds

cash in banks

cash in transit

cash equivalents

other cash and cash equivalents

short-term investment

short-term investments-stock

short-term investments-short-term notes and bills

short-term investments-government bonds

short-term investments-beneficiary certificates

short-term investments-corporate bonds

short-term investments-other

allowance for reduction of short-term investment to market notes receivable

notes receivable

discounted notes receivable

notes receivable-related parties

other notes receivable

allowance for uncollectible accounts-notes receivable accounts receivable

accounts receivable

installment accounts receivable