有關會計科目的中英文對照(doc 12頁)

有關會計科目的中英文對照目錄：
1、資產、assets、
2、負債、liabilities、
3、業主權益、owners'、equity、
4、營業收入、operating、revenue、
5、營業成本、operating、costs
6、營業費用、operating、expenses、
7、營業外收入及費用、non-operating、revenue、and、expenses,、other、income(expense)、
8、所得稅費用(或利益)、income、tax、expense、(or、benefit)、
9、非經常營業損益、nonrecurring、gain、or、loss

有關會計科目的中英文對照內容摘要：
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/周轉金 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
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

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