會計詞匯中英文對照（二）

　　118 其它應收款 other receivables
　　1181 應收出售遠匯款 forward exchange contract receivable
　　1182 應收遠匯款 -外幣 forward exchange contract receivable - foreign currencies
　　1183 買賣遠匯折價 discount on forward ex-change contract
　　1184 應收收益 earned revenue receivable
　　1185 應收退稅款 income tax refund receivable
　　1187 其它應收款 - 關系人 other receivables - related parties
　　1188 其它應收款 - 其它 other receivables - other
　　1189 備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables
　　121~122 存貨 inventories
　　1211 商品存貨 merchandise inventory
　　1212 寄銷商品 consigned goods
　　1213 在途商品 goods in transit
　　1219 備抵存貨跌價損失 allowance for reduction of inventory to market
　　1221 制成品 finished goods
　　1222 寄銷制成品 consigned finished goods
　　1223 副產(chǎn)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 transit
　　1229 備抵存貨跌價損失 allowance for reduction of inventory to market