會計科目中英文對照及編碼 @ candy16899的部落格

會計科目中英文對照及編碼

一級科目及四級科目

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
				111	現金及約當現金			cash and cash equivalents
						1111	庫存現金	cash on hand
						1112	零用金/週轉金	petty cash/revolving funds
						1113	銀行存款	cash in banks
						1116	在途現金	cash in transit
						1117	約當現金	cash equivalents
						1118	其他現金及約當現金	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 —其他	short-term investments – other
						1129	備抵短期投資跌價損失	allowance for reduction of short-term investment to market
				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	其他應收票據	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	allowance for uncollec- tible accounts – accounts receivable
				118	其他應收款			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	其他應收款 — 關係人	other receivables – related parties
						1188	其他應收款 — 其他	other receivables – other
						1189	備抵呆帳 — 其他應收款	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