在会计领域，中英会计科目的对照是至关重要的，因为它确保了国内外企业的财务报表的一致性和可比性。以下是中国会计科目中英文对照的主要部分，这些科目构成了企业财务状况的基础。
1. **资产（Assets）**
- **流动资产（Current Assets）**
- **现金及约当现金（Cash and Cash Equivalents）**
- **库存现金（Cash on Hand）**
- **零用金/周转金（Petty Cash/Revolving Funds）**
- **银行存款（Cash in Banks）**
- **在途现金（Cash in Transit）**
- **约当现金（Cash Equivalents）**
- **其它现金及约当现金（Other Cash and Cash Equivalents）**
- **短期投资（Short-Term Investments）**
- **短期投资-股票（Short-Term Investments - Stock）**
- **短期投资-短期票券（Short-Term Investments - Short-Term Notes and Bills）**
- **短期投资-政府债券（Short-Term Investments - Government Bonds）**
- **短期投资-受益凭证（Short-Term Investments - Beneficiary Certificates）**
- **短期投资-公司债（Short-Term Investments - Corporate Bonds）**
- **短期投资-其它（Short-Term Investments - Other）**
- **备抵短期投资跌价损失（Allowance for Reduction of Short-Term Investment to Market）**
- **应收票据（Notes Receivable）**
- **应收票据（Notes Receivable）**
- **应收票据贴现（Discounted Notes Receivable）**
- **应收票据-关系人（Notes Receivable - Related Parties）**
- **其它应收票据（Other Notes Receivable）**
- **备抵呆帐－应收票据（Allowance for Uncollectible Accounts- Notes Receivable）**
- **应收账款（Accounts Receivable）**
- **应收账款（Accounts Receivable）**
- **应收分期帐款（Installment Accounts Receivable）**
- **应收账款-关系人（Accounts Receivable - Related Parties）**
- **备抵呆帐－应收账款（Allowance for Uncollectible Accounts - Accounts Receivable）**
- **其它应收款（Other Receivables）**
- **应收出售远汇款（Forward Exchange Contract Receivable）**
- **应收远汇款-外币（Forward Exchange Contract Receivable - Foreign Currencies）**
- **买卖远汇折价（Discount on Forward Exchange Contract）**
- **应收收益（Earned Revenue Receivable）**
- **应收退税款（Income Tax Refund Receivable）**
- **其它应收款- 关系人（Other Receivables - Related Parties）**
- **其它应收款- 其它（Other Receivables - Other）**
- **备抵呆帐- 其它应收款（Allowance for Uncollectible Accounts - Other Receivables）**
2. **存货（Inventories）**
- **商品存货（Merchandise Inventory）**
- **寄销商品（Consigned Goods）**
- **在途商品（Goods in Transit）**
- **备抵存货跌价损失（Allowance for Reduction of Inventory to Market）**
- **制成品（Finished Goods）**
- **寄销制成品（Consigned Finished Goods）**
- **副产品（By-Products）**
- **在制品（Work in Process）**
- **委外加工（Work in Process - Outsourced）**
- **原料（Raw Materials）**
- **物料（Supplies）**
- **在途原物料（Materials and Supplies）**
这些会计科目涵盖了企业的主要流动资产，包括现金、短期投资、应收账款以及存货等，反映了企业在短期内获取收入和偿付债务的能力。理解和掌握这些科目对于理解财务报表至关重要，无论是对内部管理还是对外部投资者，都能提供关键信息来评估企业的财务健康状况。同时，了解这些中英对照的会计科目有助于跨国企业之间的财务沟通与合作。
