会计科目英对照及编码.doc

會計科目中英對照及編碼 一級 科目 first grade 二級 科目 seCOND grade 三級 科目 THIRD grade 四級 科目 FOURTH grade 名 稱 account 科目說明 EXPLANATION OF aCCOUNT 1 資產assets 指商業透過交易或其他事項所獲得之經濟資源，能以貨幣衡量並預期未來能提供經濟效益者。 Economic resources controlled by an entity as a result of past transactions or events and from which future economic benefits probably are obtained. 11~12 流動資產 current assets 指現金、短期投資及其他預期能於一年內變現或耗用之資產。 Current assets are cash and other assets expected to be converted to cash, sold, or consumed within a year 111 現金及約當現金cash and cash equivalents 包括庫存現金、銀行存款及週轉金、零用金，及隨時可轉換成定額現金且即將到期而其利率變動對其價值影響甚少之短期且具高度流動性之投資。不包括已指定用途或依法律或契約受 有限制者。 Consists of cash on hand, cash in bank, revolving funds, petty cash and highly liquidity investments and cash that can be converted momentarily, but cash that is either restricted to be used only for specified purposes or by regulation or contracts is excluded. 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 1114 定期存款 deposit account 1115 可轉讓定存單negotiable certificate of deposite 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 指短期性之投資，包括公平價值變動列入損益之金融資產、備供出售金融資產及持有到期日金融資產。 Consists of financial assets at fair value through income statement, financial assets in available-for-sale and financial assets in held-to-maturity-current. 1121 公平價值變動列入損益之金融資產 financial assets at fair value through income statement 1122 備供出售金融資產financial assets in available-for-sale 1123 持有至到期日金融資產financial assets in held-to-maturity 1129 金融資產評價調整Adjustments for change in value of investment 115 避險性金融資產financial assets for hedging 指依避險會計指定且為有效避險工具之金融資產，應以公平價值衡量，並應依流動性區分為流動與非流動，非流動者應改列其他資產項下。 financial assets on effective hedging should be valued by fair value and distinguished by liquidity 1151 避險之衍生性金融資產derivative financial assets for hedging 1156 避險之衍生性金融資產評價調整Adjustments for change