会计词汇中英文对照（二）

　　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
　　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 transit
　　1229 备抵存货跌价损失 allowance for reduction of inventory to market