1、會計科目中英文對照及編碼 一級科目 到 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

2、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

3、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 p

4、arties 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 u

5、ncollec- 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 incom

6、e 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 121122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

7、存貨跌價損失 allowance for reduction of inventory to market 1221製成品 finished goods 1222寄銷製成品 consigned finished goods 1223副產品 by-products 1224 在製品 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備抵存貨跌價損失 allowance for

8、 reduction of inventory to market 125預付費用prepaid expenses  1251預付薪資prepaid payroll 1252預付租金prepaid rents 1253 預付保險費 prepaid insurance 1254用品盤存 office supplies 1255預付所得稅prepaid income tax 1258其他預付費用other prepaid expenses 126預付款項prepayments  1261預付貨款prepayment for purchases 1268其他預

9、付款項 other prepayments 128129其他流動資產other current assets  1281進項稅額 VAT paid ( or input tax) 1282留抵稅額 excess VAT paid (or overpaid VAT)1283暫付款 temporary payments 1284代付款 payment on behalf of others 1285員工借支advances to employees 1286存出保證金 refundable deposits 1287受限制存款certificate of deposit-res

10、tricted 1291遞延所得稅資產 deferred income tax assets 1292遞延兌換損失 deferred foreign exchange losses 1293業主(股東)往來 owners(stockholders) current account 1294同業往來current account with others 1298其他流動資產其他 other current assets other 13基金及長期投資funds and long-term investments  131基金funds  1311償債基金

11、redemption fund (or sinking fund) 1312改良及擴充基金fund for improvement and expansion 1313 意外損失準備基金 contingency fund 1314退休基金 pension fund 1318其他基金 other funds 132長期投資long-term investments  1321長期股權投資long-term equity investments 1322長期債券投資 long-term bond investments 1323長期不動產投資 long-term real es

12、tate in-vestments 1324人壽保險現金解約價值 cash surrender value of life insurance 1328其他長期投資 other long-term investments1329備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments 14 15固定資產property , plant, and equipment  141 土地land  1411土地 land 1418 土地重估增值land r

13、evaluation increments 142土地改良物land improvements  1421土地改良物 land improvements 1428 土地改良物 重估增值 land improvements revaluation increments 1429累積折舊 土地改良物 accumulated depreciation land improvements 143房屋及建物buildings  1431房屋及建物buildings 1438房屋及建物 重估增值 buildings revaluation increments 14

14、39累積折舊 房屋及建物 accumulated depreciation buildings 144146機(器)具及設備machinery and equipment  1441機(器)具 machinery 1448 機(器)具 重估增值 machinery revaluation increments 1449累積折舊 機(器)具 accumulated depreciation machinery 151租賃資產leased assets  1511租賃資產 leased assets 1519累積折舊 租賃資產 accumulated dep

15、reciation leased assets 152租賃權益改良leasehold improvements  1521租賃權益改良 leasehold improvements 1529累積折舊 租賃權益改良 accumulated depreciation leasehold improvements 156未完工程及預付購置設備款construction in progress and prepayments for equipment  1561未完工程 construction in progress 1562預付購置設備款prepaymen

16、t for equipment 158雜項固定資產miscellaneous property, plant, and equipment  1581雜項固定資產miscellaneous property, plant, and equipment 1588 雜項固定資產重估增值 miscellaneous property, plant, and equipment revaluation increments 1589累積折舊 雜項固定資產accumulated depreciation miscellaneous property, plant, and equip

17、ment 16遞耗資產depletable assets  161遞耗資產depletable assets  1611天然資源natural resources 1618天然資源 重估增值natural resources revaluation increments 1619累積折耗 天然資源 accumulated depletion natural resources 17無形資產intangible assets  171商標權trademarks  1711商標權 trademarks 172專利權pa

18、tents  1721 專利權patents 173特許權franchise  1731特許權 franchise 174著作權copyright  1741著作權 copyright 175電腦軟體computer software  1751電腦軟體 computer software cost 176商譽goodwill  1761商譽 goodwill 177開辦費organization costs  1771開辦費 organization costs 178其他

19、無形資產other intangibles  1781遞延退休金成本 deferred pension costs 1782租賃權益改良 leasehold improvements 1788 其他無形資產其他 other intangible assets other 18其他資產other assets  181遞延資產deferred assets  1811 債券發行成本deferred bond issuance costs 1812長期預付租金long-term prepaid rent 1813長期預付保險費long-t

20、erm prepaid insurance 1814 遞延所得稅資產deferred income tax assets 1815 預付退休金 prepaid pension cost 1818其他遞延資產other deferred assets 182閒置資產idle assets  1821閒置資產 idle assets 184長期應收票據及款項與催收帳款long-term notes , accounts and overdue receivables  1841長期應收票據 long-term notes receivable 1842長期應

21、收帳款long-term accounts receivable 1843催收帳款 overdue receivables 1847 長期應收票據及款項與催收帳款關係人long-term notes, accounts and overdue receivables related parties 1848其他長期應收款項other long-term receivables 1849 備抵呆帳長期應收票據及款項與催收帳款 allowance for uncollectible accounts long-term notes, accounts and overdue receivables

22、 185出租資產assets leased to others  1851出租資產 assets leased to others 1858出租資產 重估增值 assets leased to others incremental value from revaluation 1859累積折舊 出租資產 accumulated depreciation assets leased to others 186存出保證金refundable deposit  1861存出保證金 refundable deposits 188雜項資產  m

23、iscellaneous assets  1881受限制存款 certificate of deposit restricted 1888 雜項資產 其他 miscellaneous assets other 2負債liabilities 21 22流動負債current liabilities  211短期借款short-term borrowings(debt)  2111銀行透支 bank overdraft 2112銀行借款bank loan 2114短期借款 業主 short-term borrowings own

24、ers 2115短期借款 員工 short-term borrowings employees 2117 短期借款 關係人 short-term borrowings related parties 2118短期借款 其他 short-term borrowings other 212應付短期票券short-term notes and bills payable  2121應付商業本票commercial paper payable 2122 銀行承兌匯票 bank acceptance 2128其他應付短期票券 other short-term notes and bi

25、lls payable 2129 應付短期票券折價 discount on short-term notes and bills payable 213應付票據notes payable  2131應付票據 notes payable 2137應付票據 關係人notes payable related parties 2138 其他應付票據 other notes payable 214應付帳款accounts pay able  2141應付帳款 accounts payable 2147應付帳款 關係人accounts payable related

26、 parties 216應付所得稅income taxes payable  2161應付所得稅 income tax payable 217應付費用accrued expenses  2171應付薪工accrued payroll 2172應付租金 accrued rent payable 2173應付利息 accrued interest payable 2174應付營業稅 accrued VAT payable 2175應付稅捐 其他accrued taxes payable other 2178其他應付費用 other accrued expen

27、ses payable 218219其他應付款other payables  2181應付購入遠匯款forward exchange contract payable 2182應付遠匯款 外幣 forward exchange contract payable foreign currencies 2183買賣遠匯溢價 premium on forward exchange contract 2184應付土地房屋款 payables on land and building purchased 2185 應付設備款 Payables on equipment 2187其他應

28、付款 關係人other payables related parties 2191應付股利 dividend payable 2192應付紅利 bonus payable 2193應付董監事酬勞compensation payable to directors and supervisors 2198 其他應付款 其他 other payables other 226預收款項advance receipts   2261預收貨款 sales revenue received in advance 2262預收收入 revenue received in advan

29、ce 2268其他預收款 other advance receipts 227一年或一營業週期內到期長期負債long-term liabilities -current portion  2271一年或一營業週期內到期公司債 corporate bonds payable current portion 2272一年或一營業週期內到期長期借款 long-term loans payable current portion 2273 一年或一營業週期內到期長期應付票據及款項 long-term notes and accounts payable due within one

30、 year or one operating cycle 2277 一年或一營業週期內到期長期應付票據及款項關係人 long-term notes and accounts payables to related parties current portion 2278 其他一年或一營業週期內到期長期負債 other long-term lia- bilities current portion 228229其他流動負債other current liabilities  2281銷項稅額 VAT received(or output tax) 2283暫收款 tempor

31、ary receipts 2284代收款 receipts under custody 2285 估計售後服務/保固負債 estimated warranty liabilities 2291遞延所得稅負債deferred income tax liabilities 2292遞延兌換利益 deferred foreign exchange gain 2293業主(股東)往來 owners current account 2294同業往來 current account with others 2298其他流動負債其他other current liabilities others 23長期負

32、債long-term liabilities  231應付公司債corporate bonds payable  2311應付公司債 corporate bonds payable 2319應付公司債溢(折)價 premium(discount) on corporate bonds payable 232長期借款long-term loans payable  2321長期銀行借款 long-term loans payable bank 2324長期借款 業主long-term loans payable owners 2325長

33、期借款 員工long-term loans payable employees 2327長期借款 關係人long-term loans payable related parties 2328長期借款 其他long-term loans payable other 233長期應付票據及款項long-term notes and accounts payable  2331 長期應付票據long-term notes payable 2332長期應付帳款long-term accounts pay-able 2333 長期應付租賃負債 long-term capital le

34、ase liabilities 2337長期應付票據及款項 關係人Long-term notes and accounts payable related parties 2338其他長期應付款項other long-term payables 234估計應付土地增值稅accrued liabilities for land value increment tax  2341估計應付土地增值稅 estimated accrued land value incremental tax pay-able 235應計退休金負債accrued pension liabilities

35、  2351應計退休金負債 accrued pension liabilities 238其他長期負債other long-term liabilities  2388其他長期負債其他other long-term liabilities other 28其他負債other liabilities  281遞延負債deferred liabilities  2811遞延收入 deferred revenue 2814 遞延所得稅負債 deferred income tax liabilities 2818其他遞延負

36、債other deferred liabilities 286存入保證金deposits received  2861存入保證金 guarantee deposit received 288雜項負債miscellaneous liabilities  2888雜項負債 其他 miscellaneous liabilities other 3業主權益owners equity 31資本capital  311資本（或股本） capital   3111普通股股本capital common stock 31

37、12特別股股本capital preferred stock 3113預收股本 capital collected in advance 3114待分配股票股利 stock dividends to be distributed 3115資本capital 32資本公積additional paid-in capital  321股票溢價 paid-in capital in excess of par   3211普通股股票溢價 paid-in capital in excess of par- common stock 3212特別股股票溢價 pai

38、d-in capital in excess of par- preferred stock 323資產重估增值準備 capital surplus from assets revaluation   3231資產重估增值準備capital surplus from assets revaluation 324處分資產溢價公積 capital surplus from gain on disposal of assets  3241處分資產溢價公積 capital surplus from gain on disposal of assets 325合併

39、公積 capital surplus from business combination   3251合併公積capital surplus from business combination 326受贈公積 donated surplus   3261 受贈公積donated surplus 328其他資本公積 other additional paid-in capital   3281權益法長期股權投資資本公積 additional paid-in capital from investee under equity metho

40、d 3282資本公積 庫藏股票交易 additional paid-in capital treasury stock trans-actions 33保留盈餘(或累積虧損)retained earnings (accumulated deficit)  331 法定盈餘公積 legal reserve   3311 法定盈餘公積 legal reserve 332 特別盈餘公積 special reserve   3321 意外損失準備 contingency reserve 3322改良擴充準備improvement and ex

41、pansion reserve 3323 償債準備 special reserve for redemption of liabilities 3328其他特別盈餘公積 other special reserve 335未分配盈餘(或累積虧損) retained earnings-unappropriated (or accumulated deficit)   3351累積盈虧accumulated profit or loss 3352前期損益調整 prior period adjustments 3353本期損益 net income or loss for curr

42、ent period 34權益調整equity adjustments  341長期股權投資未實現跌價損失 unrealized loss on market value decline of long-term equity investments   3411 長期股權投資未實現跌價損失 unrealized loss on market value decline of long-term equity investments 342 累積換算調整數 cumulative translation adjustment   342

43、1 累積換算調整數 cumulative translation adjustments 343 未認列為退休金成本之淨損失 net loss not recognized as pension cost   3431未認列為退休金成本之淨損失net loss not recognized as pension costs 35庫藏股treasury stock  351庫藏股 treasury stock   3511庫藏股 treasury stock 36少數股權minority interest  361少

44、數股權 minority interest   3611少數股權 minority interest 4營業收入operating revenue 41銷貨收入sales revenue  411銷貨收入 sales revenue   4111銷貨收入sales revenue 4112分期付款銷貨收入installment sales revenue 417銷貨退回 sales return  4171銷貨退回 sales return 419銷貨折讓 sales allowances &#

45、160;4191 銷貨折讓 sales discounts and allowances 46勞務收入service revenue  461勞務收入 service revenue   4611勞務收入 service revenue 47業務收入agency revenue  471業務收入 agency revenue   4711 業務收入 agency revenue 48其他營業收入other operating revenue  488其他營業收入其他 other operatin

46、g revenue   4888 其他營業收入其他other operating revenue other 5營業成本operating costs 51銷貨成本cost of goods sold  511銷貨成本 cost of goods sold   5111銷貨成本 cost of goods sold 5112分期付款銷貨成本installment cost of goods sold 512進貨 purchases  5121進貨 purchases 5122進貨費用 purchase e

47、xpenses 5123 進貨退出 purchase returns 5124進貨折讓charges on purchased merchandise 513 進料 materials purchased   5131進料 material purchased 5132進料費用charges on purchased material 5133進料退出material purchase returns 5134進料折讓 material purchase allowances 514直接人工 direct labor   5141直接人工 direct

48、labor 515518製造費用 manufacturing overhead   5151間接人工indirect labor 5152租金支出 rent expense, rent 5153文具用品 office supplies (expense) 5154 旅費travelling expense, travel 5155運費 shipping expenses, freight 5156郵電費 postage (expenses) 5157修繕費 repair(s) and maintenance (expense )5158 包裝費 packing expens

49、es 5161水電瓦斯費 utilities (expense) 5162保險費 insurance (expense) 5163加工費 manufacturing overhead outsourced 5166稅捐taxes 5168 折舊 depreciation expense 5169 各項耗竭及攤提 various amortization 5172伙食費meal (expenses) 5173 職工福利 employee benefits/welfare 5176訓練費 training (expense) 5177間接材料 indirect materials 5188其他製造

50、費用 other manufacturing expenses 56勞務成本製ervice costs  561勞務成本 service costs   5611勞務成本service costs 57業務成本gency costs  571業務成本 agency costs   5711業務成本 agency costs 58其他營業成本other operating costs  588其他營業成本其他 other operating costs-other   5888

51、 其他營業成本其他other operating costs other 6營業費用operating expenses 61推銷費用selling expenses  615618推銷費用 selling expenses   6151薪資支出 payroll expense 6152租金支出 rent expense, rent 6153文具用品 office supplies (expense) 6154旅費travelling expense, travel 6155運費 shipping expenses, freight 6156郵

52、電費 postage (expenses) 6157修繕費 repair(s) and maintenance (expense) 6159廣告費 advertisement expense, advertisement 6161 水電瓦斯費 utilities (expense) 6162保險費 insurance (expense) 6164交際費 entertainment (expense) 6165捐贈 donation (expense) 6166稅捐taxes 6167呆帳損失loss on uncollectible accounts 6168 折舊 depreciation

53、expense 6169各項耗竭及攤提 various amortization 6172伙食費 meal (expenses) 6173職工福利 employee benefits/welfare 6175 傭金支出 commission (expense) 6176訓練費 training (expense) 6188其他推銷費用 other selling expenses 62管理及總務費用general & administrative expenses  625628管理及總務費用 general & administrative expenses   6251薪資支出 payroll expense 625