会计科目中英对照及编码

1會計科目中英對照及編碼一級科目FIRSTGRADE二級科目SECONDGRADE三級科目THIRDGRADE四級科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATIONOFACCOUNT1資產assets指商業透過交易或其他事項所獲得之經濟資源，能以貨幣衡量並預期未來能提供經濟效益者。Economicresourcescontrolledbyanentityasaresultofpasttransactionsoreventsandfromwhichfutureeconomicbenefitsprobablyareobtained.11~12流動資產currentassets指現金、短期投資及其他預期能於一年內變現或耗用之資產。Currentassetsarecashandotherassetsexpectedtobeconvertedtocash,sold,orconsumedwithinayear111現金及約當現金cashandcashequivalents1111庫存現金cashonhand1112零用金／週轉金pettycash/revolvingfunds1113銀行存款cashinbanks包括庫存現金、銀行存款及週轉金、零用金，及隨時可轉換成定額現金且即將到期而其利率變動對其價值影響甚少之短期且具高度流動性之投資。不包括已指定用途或依法律或契約受2一級科目FIRSTGRADE二級科目SECONDGRADE三級科目THIRDGRADE四級科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATIONOFACCOUNT1114定期存款depositaccount1115可轉讓定存單negotiablecertificateofdeposite1116在途現金cashintransit1117約當現金cashequivalents1118其他現金及約當現金othercashandcashequivalents有限制者。Consistsofcashonhand,cashinbank,revolvingfunds,pettycashandhighlyliquidityinvestmentsandcashthatcanbeconvertedmomentarily,butcashthatiseitherrestrictedtobeusedonlyforspecifiedpurposesorbyregulationorcontractsisexcluded.112短期投資short-terminvestments1121公平價值變動列入損益之金融資產financialassetsatfairvaluethroughincomestatement1122備供出售金融資產financialassetsinavailable-for-sale1123持有至到期日金融資產financialassetsinheld-to-maturity1129金融資產評價調整Adjustmentsforchangeinvalueofinvestment指短期性之投資，包括公平價值變動列入損益之金融資產、備供出售金融資產及持有到期日金融資產。Consistsoffinancialassetsatfairvaluethroughincomestatement,financialassetsinavailable-for-saleandfinancialassetsinheld-to-maturity-current.3一級科目FIRSTGRADE二級科目SECONDGRADE三級科目THIRDGRADE四級科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATIONOFACCOUNT115避險性金融資產financialassetsforhedging1151避險之衍生性金融資產derivativefinancialassetsforhedging1156避險之衍生性金融資產評價調整Adjustmentsforchangeinvalueofderivativefinancialassetsforhedging指依避險會計指定且為有效避險工具之金融資產，應以公平價值衡量，並應依流動性區分為流動與非流動，非流動者應改列其他資產項下。financialassetsoneffectivehedgingshouldbevaluedbyfairvalueanddistinguishedbyliquidity113應收票據notesreceivable1131應收票據notesreceivable1132應收票據貼現discountednotesreceivable1137應收票據－關係人notesreceivable–relatedparties1138其他應收票據othernotesreceivable1139備抵呆帳－應收票據allowanceforuncollectibleaccounts–notesreceivable商業應收之各種票據。結算時應評估應收票據無法收現之金額，提列適當之備抵呆帳，列為應收票據之減項。Awrittenpromisethatisexpectedtobecollectedbyabusinessandshouldtakestocktheamountsuncollectibleassettlement.Thenaccountreasonableallowancetobethedeductionofnotereceivable.4一級科目FIRSTGRADE二級科目SECONDGRADE三級科目THIRDGRADE四級科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATIONOFACCOUNT114應收帳款accountsreceivable1141應收帳款accountsreceivable1142應收分期帳款installmentaccountsreceivable1147應收帳款－關係人accountsreceivable–relatedparties1149備抵呆帳－應收帳款allowanceforuncollectibleaccounts–accountsreceivable凡因出售產品、商品或提供勞務等而發生之債權。結算時應評估應收帳款無法收現之金額，提列適當之備抵呆帳，列為應收帳款之減項。Tradereceivablesarisingfromthesaleofproducts,goodsorservicestocustomersandshouldtakestocktheamountsuncollectibleassettlement.Thenaccountreasonableallowancetobethedeductionofaccountsreceivable.118其他應收帳款otherreceivables1184應收收益earnedrevenuereceivable1185應收退稅款incometaxrefundreceivable1187其他應收款－關係人otherreceivables–relatedparties1188其他應收款－其他otherreceivables–other指不能歸屬於應收帳款之款項。結算時應評估其他應收款無法收現之金額，提列適當之備抵呆帳，列為其他應收帳款之減項。Receivablesnotclassifiedundertheheadingsaboveandshouldtakestocktheamountsuncollectibleassettlement.Thenaccountreasonable5一級科目FIRSTGRADE二級科目SECONDGRADE三級科目THIRDGRADE四級科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATIONOFACCOUNT1189備抵呆帳－其他應收款allowanceforuncollectibleaccounts–accountsreceivableallowancetobethedeductionofotherreceivable.121~122存貨inventories1211商品存貨merchandiseinventory1212寄銷商品consignedmerchandise1213在途商品merchandiseintransit1219備抵存貨跌價損失allowancetoreduceinventorytomarket1221製成品finishedgoods1222寄銷製成品consignedfinishedgoods1223副產品by-products1224在製品workinprocess1225委外加工workinprocess–outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229備抵存貨跌價損失allowancetoreduceinventorytomarket指備供正常營業出售之商品、製成品、副產品；或正在生產中之在製品，將於加工完成後出售者；或將直接、間接用於生產供出售之商品（或勞務）之材料或物料。Products,finishedgoods,by-productsthatareavailableforsaleundernormaloperation;orwork-in-processbeingprocessedthatisexpectedtobesoldwhencompleted;ormaterialsorsuppliesthatareexpectedtobeuseddirectlyorindirectlyinproducingthegoods(orservices)availableforsale.6一級科目FIRSTGRADE二級科目SECONDGRADE三級科目THIRDGRADE四級科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATIONOFACCOUNT125預付費用prepaidexpenses1251預付薪資prepaidpayroll1252預付租金prepaidrents1253預付保險費prepaidinsurance1254用品盤存officesupplies1255預付所得稅prepaidincometax1258其他預付費用otherprepaidexpenses預付費用包括預付薪資、租金、保險費、用品盤存、所得稅及其他預付費用等，能在一年內消耗者。Consistsofprepaidpayroll,prepaidrent,prepaidinsurance,officesupplies,prepaidincometax,andotherprepaidexpensethatareexpectedtobeconsumedwithinoneyear.126預付款項prepayments1261預付貨款prepaymentforpurchases1268其他預付款項otherprepayments指預為支付之各項成本或費用。但因購置固定資產而依約預付之款項及備供營業使用之未完工程營造款，應列入固定資產項下。Costandexpensesthatarepaidinadvance.Butcontractpaymentsonproperty,plantandequipmentpurchasedoronconstruction-in-progressforconstructiontobeusedinoperationshouldbeclassifiedunder7一級科目FIRSTGRADE二級科目SECONDGRADE三級科目THIRDGRADE四級科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATIONOFACCOUNTproperty,plantandequipm