ACCA会计科目中英对照(20201113090714)

一级科目二级科目三级科目四级科目

代码名称代码名称代码名称代码名称英译

1 资产assets

11~ 12 流动资产current assets

111 现金及约当现金cash and cash equivale nts

1111 库存现金cash on hand

1112 零用金/ 周转金petty cash/revolvi ng fun ds

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allowa nee for reduction of short-term

inv estme nt to market

113 应收票据notes receivable

1131 应收票据notes receivable

1132 应收票据贴现discou nted n otes receivable

1137 应收票据-关系人notes receivable - related parties

1138 其它应收票据other no tes receivable

1139 备抵呆帐—应收票据allowa nee for un collec- tible accou nts- notes receivable

114 应收帐款accounts receivable

1141 应收帐款accou nts receivable

1142 应收分期帐款in stallme nt accou nts receivable

1147 应收帐款-关系人accounts receivable - related parties

1149 备抵呆帐—应收帐款allowa nee for un collec- tible accou nts - accou nts

receivable

118 其它应收款other receivables

1181 应收出售远汇款forward excha nge con tract receivable

1182 应收远汇款-夕卜币forward excha nge con tract receivable - foreig n curre ncies

1183 买卖远汇折价disco unt on forward ex-cha nge con tract

1184 应收收益ear ned revenue 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allowanee for uncollec- tible accounts - other receivables

121?122 存货inventories

1211 商品存货mercha ndise inven tory

1212 寄销商品con sig ned goods

1213 在途商品goods in transit

1219 备抵存货跌价损失allowa nee for reduction of in ve ntory to market 1221 制成品fin ished goods

1222 寄销制成品con sig ned fin ished 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 tran sit

1229 备抵存货跌价损失allowa nee for reduction of inven tory 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 in sura nee

1254 用品盘存office supplies

1258 其它预付费用other prepaid expe nses

126 预付款项prepayments

1261 预付货款prepayment for purchases

1268 其它预付款项other prepayme nts

128~129 其它流动资产other curre nt assets

1281 进项税额VAT paid ( or in put tax)

1282 留抵税额excess VAT paid (or overpaid VAT)

1283 暂付款temporary payme nts

1284 代付款payme nt on behalf of others

1285 员工借支advances to employees

1286 存出保证金refun dable deposits

1287 受限制存款certificate of deposit-restricted

1292 递延兑换损失deferred foreig n excha nge losses 1293 业主(股东)往来own ers'(stockholders') curre nt accou nt 1294 同业往来current account with others

1298 其它流动资产-其它other current assets - other

13 基金及长期投资funds and Ion g-term inv estme nts

131 基金fun ds

1311 偿债基金redemptio n fund (or sinking fund)

1312 改良及扩充基金fund for improveme nt and expa nsion 1313 意外损失准备基金con ti ngency fund

1314 退休基金 pen sion fund

1318 其它基金 other funds

132 长期投资 Iong-term investments

1321 长期股权投资 lon g-term equity in vestme nts

1322 长期债券投资 lon g-term bo nd in vestme nts

1323 长期不动产投资 lon g-term real estate in-vestme nts

1324 人寿保险现金解约价值 cash surre nder value of life in sura nee 1328 其它长期投资 other Ion g-term in vestme nts

1329 备抵长期投资跌价损失

allowa nee for excess of cost over market value

of Ion g-term inv estme nts

14~ 15 固定资产 property , plant, and equipment

141 土地 land

1411 土地 land

1418 土地-重估增值 land - revaluati on in creme nts

142 土地改良物 la nd improveme nts

1421 土地改良物 la nd improveme nts

land improveme nts - revaluati on in creme nts accumulated depreciatio n - land improveme nts 143房屋及建物 buildings 1431房屋及建物 buildi ngs

1428 土地改良物-重估增值

1429累积折旧-土地改良物 1438房屋及建物-重估增值 buildi ngs -revaluati on in creme nts

1439 累积折旧-房屋及建物accumulated depreciation - buildings

144~146 机（器）具及设备machinery and equipment

1441 机（器）具machi nery

1448 机（器）具-重估增值mach in ery - revaluation in creme nts

1449 累积折旧-机（器）具accumulated depreciation - machinery

151 租赁资产leased assets

1511 租赁资产leased assets

1519 累积折旧-租赁资产accumulated depreciation - leased assets

152 租赁权益改良leasehold improvements

1521 租赁权益改良leasehold improveme nts

1529 累积折旧-租赁权益改良accumulated depreciation - leasehold improveme nts

156 未完工程及预付购置设备款con structi on in progress and prepayme nts for equipme nt

1561 未完工程con structi on in progress

1562 预付购置设备款prepayme nt for equipme nt

158 杂项固定资产miscellaneous property, plant, and equipment

1581 杂项固定资产miscella neous property, pla nt, and equipme nt

1588 杂项固定资产-重估增值miscellaneous property, plant, and equipme nt - revaluati on in creme nts

1589 累积折旧-杂项固定资产accumulated depreciation - miscellaneous property, pla nt, and equipme nt

16 递耗资产depletable assets

161 递耗资产depletable assets

1611 天然资源natural resources

1618 天然资源-重估增值n atural resources -revaluati on in creme nts 1619 累积折耗-天然资源accumulated depletion - natural resources 17 无形资产intangible assets

171 商标权trademarks

1711 商标权trademarks

172 专利权patents

1721 专利权patents

173 特许权franchise

1731 特许权fran chise

174 著作权copyright

1741 著作权copyright

176 商誉goodwill

1761 商誉goodwill

177 开办费organization costs

1771 开办费orga ni zati on costs

178 其它无形资产other intangibles

1781 递延退休金成本deferred pension costs

会计科目中英文对照

1资产a s s e t s? 11~12流动资产c u r r e n t a s s e t s? 111现金及约当现金c a s h a n d c a s h e q u i v a l e n t s? 1111库存现金c a s h o n h a n d? 1112零用金/周转金p e t t y c a s h/r e v o l v i n g f u n d s? 1113银行存款c a s h i n b a n k s?0g 1116在途现金c a s h i n t r a n s i t? 1117约当现金c a s h e q u i v a l e n t s? 1118其它现金及约当现金o t h e r c a s h a n d c a s h e q u i v a l e n t s? 112短期投资s h o r t-t e r m i n v e s t m e n t? 1121短期投资-股票s h o r t-t e r m i n v e s t m e n t s-s t o c k? 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s h o r t-t e r m i n v e s t m e n t s-g o v e r n m e n t b o n d s? 1124短期投资-受益凭证s h o r t-t e r m i n v e s t m e n t s-b e n e f i c i a r y c e r t i f i c a t e s? 1125短期投资-公司债s h o r t-t e r m i n v e s t m e n t s-c o r p o r a t e b o n d s? 1128短期投资-其它s h o r t-t e r m i n v e s t m e n t s-o t h e r? 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n o t e s r e c e i v a b l e? 1131应收票据n o t e s r e c e i v a b l e? 1132应收票据贴现d i s c o u n t e d n o t e s r e c e i v a b l e? 1137应收票据-关系人n o t e s r e c e i v a b l e-r e l a t e d p a r t i e s? 1138其它应收票据o t h e r n o t e s r e c e i v a b l e? 1139 备抵呆帐－应收票据allowance for uncollec-tible accounts-notes receivable? 114应收帐款a c c o u n t s r e c e i v a b l e? 1141应收帐款a c c o u n t s r e c e i v a b l e? 1142应收分期帐款i n s t a l l m e n t a c c o u n t s r e c e i v a b l e? 1147应收帐款-关系人a c c o u n t s r e c e i v a b l e-r e l a t e d p a r t i e s?

中国会计科目的中英文对照

中国会计科目的中英文对照权责发生制 with interest payable monthly at 15% per annum prior to their maturity in April 2007 the Company issued $60,000 principal amount to Mr. Baldwin which is due now April 1, 2007 and is convertible into Company common stock at a conversion price of $.18 per share. Accrued debenture interest 应计债券利息debenture退税证明书 Accrued Expenses 应计费用 overhead expense: 企业一样治理费用中国会计科目的中英文对比一、资产类Assets 流淌资产Current assets 货币资金Cash and cash equivalents 1001 现金Cash 1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments - corporate bonds '110103 基金Short-term investments - corporate funds '110110 其他Short-term investments - other 1102 短期投资跌价预备Short-term investments falling price reserves 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 1121 应收股利Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款Other notes receivable 1141 坏账预备Bad debt reserves 1151 预付账款Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable

《最新国际会计科目中英文对照》(2013.9)

中国会计科目中英文对照代码名称代码名称代码名称代码名称英译 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 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

会计科目中英文对照全

会计科目中英文对照全 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】

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 banks0 g 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？

会计科目中英文对照cpa版

第一课财务会计导读 Glossary accrual basis 权责发生制 Asset资产 balance sheet资产负债表 capital adequacy ratio 资本充足率 cash basis 收付实现制 cash flow statement现金流量表 double entry method 复式记账法 Expenses费用 Fair value公允价值 financial reports 财务报告 going concern 持续经营 guarantee 担保 Historical cost历史成本 Impairment 减值 impairment provision减值准备 income statement利润表 Liabilities负债 Maturity 到期 Net realizable value可变现净值 Owners’ Equity 所有者权益 post-amortization costs摊余成本 Present value现值 Profit利润 Replacement cost重置成本 stewardship 受托责任 transferor转出方 transferee转入方 1.资产类科目Assets 现金：Cash and cash equivalents 银行存款：Bank deposit 应收账款：Account receivable 应收票据：Notes receivable 应收股利：Dividend receivable 应收利息：Interest receivable 其他应收款：Other receivables 原材料：Raw materials 在途物资：Materials in transport 库存商品：inventory 存货跌价准备：provision for the decline in value of inventories

会计科目中英对照表

资产负债表 Balance Sheet 项目 ITEM 货币资金 Cash 短期投资 Short term investments 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收帐款 Accounts receivable 其他应收款 Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guarantee 应收补贴款 Allowance receivable 应收出口退税 Export drawback receivable 存货 Inventories 其中：原材料 Including:Raw materials 产成品(库存商品) Finished goods 待摊费用 Prepaid and deferred expenses 待处理流动资产净损失 Unsettled G/L on current assets 一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资： Long-term investment：其中:长期股权投资 Including long term equity investment 长期债权投资 Long term securities investment *合并价差 Incorporating price difference 长期投资合计 Total long-term investment 固定资产原价 Fixed assets-cost 减：累计折旧 Less:Accumulated Dpreciation 固定资产净值 Fixed assets-net value 减：固定资产减值准备 Less:Impairment of fixed assets 固定资产净额 Net value of fixed assets 固定资产清理 Disposal of fixed assets 工程物资 Project material 在建工程 Construction in Progress 待处理固定资产净损失 Unsettled G/L on fixed assets 固定资产合计 Total tangible assets 无形资产 Intangible assets 其中:土地使用权 Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理 Including:Fixed assets repair 固定资产改良支出 Improvement expenditure of fixed assets 其他长期资产 Other long term assets 其中:特准储备物资 Among it:Specially approved reserving materials

会计科目中英文对照表

最新会计科目中英文对照表一、资产类 Assets 二、流动资产 Current assets 三、货币资金 Cash and cash equivalents 四、1001 库存现金 Cash on hand 五、1002 银行存款 Cash in bank 六、1009 其他货币资金 Other cash and cash equivalents 七、′100901 外埠存款 Other city Cash in bank 八、′100902 银行本票 Cashier′s cheque 九、′100903 银行汇票 Bank draft 十、′100904 信用卡 Credit card 十一、′100905 信用证保证金 L/C Guarantee deposits 十二、′100906 存出投资款 Refundable deposits 十三、1101 短期投资 Short-term investments 十四、′110101 股票 Short-term investments - stock 十五、′110102 债券 Short-term investments - corporate bonds 十六、′110103 基金 Short-term investments - corporate funds 十七、′110110 其他 Short-term investments - other 十八、1102 短期投资跌价准备 Short-term investments falling price reserves 十九、应收款 Account receivable 二十、1111 应收票据 Note receivable 二十一、银行承兑汇票 Bank acceptance

会计科目中英文对照表-来源

一、资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 1001现金Cash 1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments - corporate bonds '110103 基金Short-term investments - corporate funds '110110 其他Short-term investments - other 1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 1121 应收股利Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 1201 物资采购Supplies purchasing 1211 原材料Raw materials 1221 包装物Wrappage 1231 低值易耗品Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods 1243 库存商品Finished goods 1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves

国际会计科目中英文对照

国际会计科目中英文对照 Account 帐户 Accounting system 会计系统 American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表 Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用 Financial statement 财务报表 Financial activities 筹资活动 Going-concern assumption 持续经营假设Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating activities 经营活动 Owners equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设Stockholders 股东 Stockholders equity 股东权益 Window dressing 门面粉饰财会名词汉英对照表（1）会计与会计理论会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA

会计科目中英对照汇总

assets 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bad debts - 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 1186 应收利息interest 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bad debts - other receivables 1190 应收股利dividend receviables 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

中英文会计科目对照表

中英文会计科目对照表如下 : 会计科目中英对照表会计科目 accounting subject 顺序号 serial number 编号 code number 会计科目名称 accounting subject 会计科目适用范围 accounting subject range of application 一、资产类 1 1001 库存现金 cash on hand 2 1002 银行存款 bank deposit 5 1015 其他货币资金 other monetary capital 9 1101 交易性金融资产 transaction monetary assets 其他应收款 accounts receivable-others 22 1241 坏账准备 had debts reserve 28 1401 材料采购 procurement of materials 29 1402 在途物资 materials in transit 30 1403 原材料 raw materials 32 1406 库存商品 commodity stocks 33 1407 发出商品 goods in transit 36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存货跌价准备 reserve against stock price declining 43 1501 待摊费用 fees to be apportioned 45 1521 持有至到期投资 hold investment due 46 1522 持有至到期投资减值准备 hold investment due reduction reserve 47 1523 可供出售金融资产 financial assets available for sale 48 1524 长期股权投资 long-term stock ownership investment 49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 11 1121 应收票据 notes receivable 12 1122 13 1123 应收账款预付账Account receivable account prepaid 14 1131 应收股利 dividend receivable 15 1132 应收利息 accrued interest receivable 21 1231