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會計科目中英文對照及編碼
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一級科目及四級科目
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一級科目
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二級科目
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三級科目
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四級科目
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代碼
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名稱
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代碼
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名稱
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代碼
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名稱
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代碼
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名稱
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英 譯
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1
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資產
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assets
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11~ 12
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流動資產
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current assets
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111
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現金及約當現金
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cash and cash equivalents
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1111
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庫存現金
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cash on hand
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1112
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零用金/週轉金
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petty cash/revolving funds
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1113
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銀行存款
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cash in banks
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1116
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在途現金
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cash in transit
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1117
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約當現金
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cash equivalents
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1118
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其他現金及約當現金
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other cash and cash equivalents
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112
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短期投資
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short-term investments
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1121
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短期投資 —股票
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short-term investments – stock
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1122
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短期投資 —短期票券
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short-term investments – short-term notes and bills
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1123
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短期投資 —政府債券
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short-term investments – government bonds
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1124
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短期投資 —受益憑證
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short-term investments – beneficiary certificates
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1125
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短期投資 —公司債
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short-term investments – corporate bonds
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1128
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短期投資 —其他
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short-term investments – other
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1129
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備抵短期投資跌價損失
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allowance for reduction of short-term investment to market
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113
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應收票據
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notes receivable
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1131
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應收票據
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notes receivable
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1132
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應收票據貼現
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discounted notes receivable
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1137
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應收票據 —關係人
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notes receivable – related parties
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1138
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其他應收票據
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other notes receivable
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1139
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備抵呆帳－應收票據
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allowance for uncollec- tible accounts– notes receivable
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114
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應收帳款
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accounts receivable
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1141
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應收帳款
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accounts receivable
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1142
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應收分期帳款
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installment accounts receivable
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1147
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應收帳款 —關係人
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accounts receivable – related parties
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1149
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備抵呆帳－應收帳款
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allowance for uncollec- tible accounts – accounts receivable
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118
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其他應收款
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other receivables
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1181
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應收出售遠匯款
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forward exchange contract receivable
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1182
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應收遠匯款 —外幣
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forward exchange contract receivable – foreign currencies
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1183
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買賣遠匯折價
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discount on forward ex-change contract
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1184
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應收收益
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earned revenue receivable
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1185
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應收退稅款
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income tax refund receivable
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1187
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其他應收款 — 關係人
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other receivables – related parties
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1188
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其他應收款 — 其他
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other receivables – other
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1189
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備抵呆帳 — 其他應收款
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allowance for uncollec- tible accounts – other receivables
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121~122
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存貨
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inventories
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1211
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商品存貨
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merchandise inventory
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1212
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寄銷商品
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consigned goods
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1213
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在途商品
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goods in transit
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1219
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備抵存貨跌價損失
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