我國會計科目中英文對照(doc 15頁)

我國會計科目中英文對照內容提要：
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 investment
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
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 其它應收款 other receivables
1181 應收出售遠彙款 forward exchange contract receivable
1182 應收遠彙款 -外幣 forward exchange contract receivable - foreign currencies
1183 買賣遠彙折價 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 其它應收款 - 關係人 other receivables - related parties
1188 其它應收款 - 其它 other receivables - other
1189 備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables

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