會計科目中英對照彙總(doc 14頁)

會計科目中英對照彙總內容提要：
資產負債表 the statement of financial position
利潤表 the statement of comprehensive income
現金流量表 cashflow statement
所有者權益變動表 the movement of equity’s fund
一級科目 二級科目 三級科目 四級科目
代碼 名稱 代碼 名稱 代碼 名稱 代碼 名稱 英　譯
1 資產 assets
11~ 12 流動資產 current assets
11~ 13 一年內到期的流動資產 current assets falling due within one year
11~14 非流動資產 Non-current assets
111 貨幣資金 cash and cash equivalents
1111 庫存現金 cash on hand
1112 零用金/周轉金 petty cash/revolving funds
1113 銀行存款 banks
1116 在途現金 cash in transit
1117 約當現金 cash equivalents
1118 其它現金及 約當現金 other cash and cash equivalents
112 短期投資 short-term investments
1121 短期投資 -股票 short-term investments - stock
1122 短期投資 -短期票券 short-term investments - short-term notes and bills
1123 短期投資 -政府債券 short-term investments - government bonds
1124 短期投資 -受益憑證 short-term investments - beneficiary certificates
1125 短期投資 -公司債 short-term investments - corporate bonds
1128 短期投資 -其它 short-term investments - other
1129 備抵短期投資跌價損失 allowance for reduction of short-term investment to market
交易性金融資產 tradable financial assets
113 應收票據 notes receivable
1131 應收票據 notes receivable
1132 應收票據貼現 discounted notes receivable
1137 應收票據 -關係人 notes receivable - related parties
1138 其它應收票據 other notes receivable
1139 備抵呆帳 －應收票據 allowance for uncollec- tible accounts- notes receivable
114 應收帳款 accounts receivable
1141 應收帳款 accounts receivable
1142 應收分期帳款 installment accounts receivable
1147 應收帳款 -關係人 accounts receivable - related parties
1149 備抵呆帳 －應收帳款 bad debts - accounts receivable
118 其它應收款 other receivables

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