2014会计科目中英文对照及编码.docVIP

會計科目中英文對照及編碼 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 – othe