會計科目中英文對照

會計科目中英文對照[專業完全版]

1118 其它現金及 約當現金 other cash and cash equivalents

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

1129備抵短期投資跌價損失 allowance for reduction of short-term investment to market

1137 應收票據-關係人 notes receivable-related parties

1139 備抵呆帳 －應收票據 allowance for uncollectible accounts-notes 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 uncollectible accounts-accounts receivable

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

1187 其它應收款-關係人 other receivables-related parties

1189 備抵呆帳-其它應收款 allowance for uncollectible accounts-other receivables

1219備抵存貨跌價損失 allowance for reduction of inventory to market

1228 在途原物料 materials and supplies in transit

1229 備抵存貨跌價損失 allowance for reduction of inventory to market

1282 留抵稅額 excess VAT paid (or overpaid VAT) 

1287 受限制存款 certificate of deposit-restricted

1292 遞延兌換損失 deferred foreign exchange losses

1293 業主(股東)往來 owners'(stockholders') current account

13 基金及長期投資 funds and long-term investments 

1311 償債基金 redemption fund (or sinking fund)

1312 改良及擴充基金 fund for improvement and expansion

1323 長期不動產投資 long-term real estate in-vestments

1324 人壽保險現金解約價值 cash surrender value of life insurance

1329 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 

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

1438 房屋及建物-重估增值 buildings-revaluation increments

1439 累積折舊-房屋及建物 accumulated depreciation-buildings

1448機(器)具-重估增值 machinery-revaluation increments

1449 累積折舊-機(器)具 accumulated depreciation-machinery

1519 累積折舊-租賃資產 accumulated depreciation-leased assets

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 

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 equipment

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

184 長期應收票據及款項與催收帳款 long-term notes , accounts and overdue receivables 

1847長期應收票據及款項與催收帳款-關 long-term notes, accounts and overdue receivables-related parties

1849備抵呆帳-長期應收票據及款項與催 allowance for uncollectible accounts-long-term notes, accounts and overdue receivables

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

1881 受限制存款 certificate of deposit-restricted

2115 短期借款-員工 short-term borrowings-employees

2117短期借款-關係人 short-term borrowings-related parties

212 應付短期票券 short-term notes and bills payable 

2128 其它應付短期票券 other short-term notes and bills payable

2129應付短期票券折價 discount on short-term notes and bills payable

2147 應付帳款-關係人 accounts payable-related parties

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

2193 應付董監事酬勞 compensation payable to directors and supervisors

2261 預收貨款 sales revenue received in advance

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 long-term notes and accounts payable due within one year or one operating cycle

2277一年或一營業週期內到期長期應付票 long-term notes and accounts payables to related parties-current portion

2278其它一年或一營業週期內到期長期負 other long-term lia-bilities-current portion

2291 遞延所得稅負債 deferred income tax liabilities

2298 其它流動負債-其它 other current liabilities-others

2319 應付公司債溢(折)價 premium(discount) on corporate bonds payable

2325 長期借款-員工 long-term loans payable-employees

2327 長期借款-關係人 long-term loans payable-related parties

233 長期應付票據及款項 long-term notes and accounts payable 

2333長期應付租賃負債 long-term capital lease liabilities

2337 長期應付票據及款項-關係人 Long-term notes and accounts payable-related parties

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

2388 其它長期負債-其它 other long-term liabilities-other

2814遞延所得稅負債 deferred income tax liabilities

2888 雜項負債-其它 miscellaneous liabilities-other

3114 待分配股票股利 stock dividends to be distributed

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 paid-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 合併公積 capital surplus from business combination

3251 合併公積 capital surplus from business combination

328 其它資本公積 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 method

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) 

3322 改良擴充準備 improvement and expansion reserve

3323償債準備 special reserve for redemption of liabilities

335 未分配盈餘(或累積虧損) retained earnings-unappropriated (or accumulated deficit)

3353 本期損益 net income or loss for current period

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

3421累積換算調整數 cumulative translation adjustments

343未認列爲退休金成本之淨損失 net loss not recognized as pension cost

3431 未認列爲退休金成本之淨損失 net loss not recognized as pension costs

5124 進貨折讓 charges on purchased merchandise

5157 修繕費 repair(s) and maintenance (expense ) 

5163 加工費 manufacturing overhead-outsourced

6157 修繕費 repair(s) and maintenance (expense)

6159 廣告費 advertisement expense, advertisement

62 管理及總務費用 general & administrative expenses 

625~628 管理及總務費用 general & administrative expenses

6257 修繕費 repair(s) and maintenance (expense)

6259 廣告費 advertisement expense, advertisement

6274 研究發展費用 research and development expense

6288 其它管理及總務費用 other general and administrative expenses

63 研究發展費用 research and development expenses 

635~638 研究發展費用 research and development expenses

6357 修繕費 repair(s) and maintenance (expense)

6378 其它研究發展費用 other research and development expenses 

7 營業外收入及費用 non-operating revenue and expenses, other income(expense) 

7121 權益法認列之投資收益 investment income recognized under equity method

7123 短期投資市價回升利益 gain on market price recovery of short-term investment

714 處分投資收益 gain on disposal of investments

7141處分投資收益 gain on disposal of investments

7486 存貨跌價回升利益 gain from price recovery of inventory

7488 其它營業外收入-其它 other non-operating revenue-other items

7521 權益法認列之投資損失 investment loss recog-nized under equity method

7523 短期投資未實現跌價損失 unrealized loss on reduction of short-term investments to market

754 處分投資損失 loss on disposal of investments 

7541 處分投資損失 loss on disposal of investments

7886 存貨跌價及呆滯損失 loss for market price decline and obsolete and slow-moving inventories

7888 其它營業外費用-其它 other non-operating expenses-other

8 所得稅費用(或利益) income tax expense (or benefit) 

81 所得稅費用(或利益) income tax expense (or benefit)

811 所得稅費用(或利益) income tax expense (or benefit)

8111 所得稅費用（或利益） income tax expense ( or benefit)

91 停業部門損益 gain(loss) from discontinued operations 

911停業部門損益-停業前營業損益 income(loss) from operations of discontinued segments

9111 停業部門損益-停業前營業損益 income(loss) from operations of discontinued segment

912 停業部門損益-處分損益 gain(loss) from disposal of discontinued segments

9121停業部門損益-處分損益 gain(loss) from disposal of discontinued segment

93 會計原則變動累積影響數 cumulative effect of changes in accounting principles 

931 會計原則變動累積影響數 cumulative effect of changes in accounting principles

9311會計原則變動累積影響數 cumulative effect of changes in accounting principles

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

112 短期投資 short-term investment

1121 短期投資-股票 short-term investments-stock

1128 短期投資-其它 short-term investments-other

113 應收票據 notes receivable 

1131 應收票據 notes receivable

1132 應收票據貼現 discounted notes receivable

1138其它應收票據 other notes receivable

114 應收帳款 accounts receivable 

1141 應收帳款 accounts receivable

118 其它應收款 other receivables 

1184 應收收益 earned revenue receivable

1185 應收退稅款 income tax refund receivable

1188 其它應收款-其它 other receivables-other

121~122 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

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

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 其它預付費用 other prepaid expenses

126 預付款項 prepayments 

1261 預付貨款 prepayment for purchases

1268 其它預付款項 other prepayments

128~129 其它流動資產 other current assets 

1281 進項稅額 VAT paid ( or input tax)

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

1291 遞延所得稅資產 deferred income tax assets

1294 同業往來 current account with others

1298 其它流動資產-其它 other current assets-other

131 基金 funds 

1313意外損失準備基金 contingency fund

1314 退休基金 pension fund

1318 其它基金 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

1328 其它長期投資 other long-term investments 

141土地 land 

1411 土地 land

1418土地-重估增值 land-revaluation increments

142 土地改良物 land improvements 

1421 土地改良物 land improvements

143 房屋及建物 buildings 

1431 房屋及建物 buildings

144~146 機(器)具及設備 machinery and equipment 

1441 機(器)具 machinery

151 租賃資產 leased assets 

1511 租賃資產 leased assets

152 租賃權益改良 leasehold improvements 

1521 租賃權益改良 leasehold improvements

1561 未完工程 construction in progress

1562 預付購置設備款 prepayment for equipment

16 遞耗資產 depletable assets 

161 遞耗資產 depletable assets 

1611 天然資源 natural resources

17 無形資產 intangible assets 

171 商標權 trademarks 

1711 商標權 trademarks

172 專利權 patents 

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 計算機軟件 computer software 

1751 計算機軟件 computer software cost

176 商譽 goodwill 

1761 商譽 goodwill

177 開辦費 organization costs 

1771 開辦費 organization costs

178 其它無形資產 other intangibles 

1781 遞延退休金成本 deferred pension costs

1782 租賃權益改良 leasehold improvements

1788其它無形資產-其它 other intangible assets-other

18 其它資產 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-term prepaid insurance

1814遞延所得稅資產 deferred income tax assets

1815預付退休金 prepaid pension cost

1818 其它遞延資產 other deferred assets

182 閒置資產 idle assets 

1821 閒置資產 idle assets

1841 長期應收票據 long-term notes receivable

1842 長期應收帳款 long-term accounts receivable

1843 催收帳款 overdue receivables

1848 其它長期應收款項 other long-term receivables

185 出租資產 assets leased to others 

1851 出租資產 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 miscellaneous assets 

1888雜項資產-其它 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-owners

2118 短期借款-其它 short-term borrowings-other

2121 應付商業本票 commercial paper payable

2122銀行承兌匯票 bank acceptance

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其它應付票據 other notes payable

214 應付帳款 accounts pay able 

2141 應付帳款 accounts payable

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-其它 accrued taxes payable-other

2178 其它應付費用 other accrued expenses payable

218~219 其它應付款 other payables 

2185應付設備款 Payables on equipment

2187 其它應付款-關係人 other payables-related parties

2191 應付股利 dividend payable

2192 應付紅利 bonus payable

2198其它應付款-其它 other payables-other

226 預收款項 advance receipts 

2262 預收收入 revenue received in advance

2268 其它預收款 other advance receipts

228~229 其它流動負債 other current liabilities 

2281 銷項稅額 VAT received(or output tax)

2283 暫收款 temporary receipts

2284 代收款 receipts under custody

2285估計售後服務/保固負債 estimated warranty 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

23 長期負債 long-term liabilities 

231 應付公司債 corporate bonds payable 

2311 應付公司債 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

2328 長期借款-其它 long-term loans payable-other

2331長期應付票據 long-term notes payable

2332 長期應付帳款 long-term accounts pay-able

2338 其它長期應付款項 other long-term payables

235 應計退休金負債 accrued pension liabilities 

2351 應計退休金負債 accrued pension liabilities

238 其它長期負債 other long-term liabilities 

28 其它負債 other liabilities 

281 遞延負債 deferred liabilities 

2811 遞延收入 deferred revenue

2818 其它遞延負債 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 

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

3112 特別股股本 capital-preferred stock

3113 預收股本 capital collected in advance

3115 資本 capital

32 資本公積 additional paid-in capital 

326 受贈公積 donated surplus

3261受贈公積 donated surplus

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

3328 其它特別盈餘公積 other special reserve

3351 累積盈虧 accumulated profit or loss

3352 前期損益調整 prior period adjustments

34 權益調整 equity adjustments 

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 

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 其它營業收入 other operating revenue 

488 其它營業收入-其它 other operating revenue

4888其它營業收入-其它 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 expenses

5123進貨退出 purchase returns

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 labor

515~518 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)

5158包裝費 packing expenses

5161 水電瓦斯費 utilities (expense)

5162 保險費 insurance (expense)

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 其它製造費用 other manufacturing expenses

56 勞務成本制 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 其它營業成本 other operating costs 

588 其它營業成本-其它 other operating costs-other

5888其它營業成本-其它 other operating costs-other

6 營業費用 operating expenses 

61 推銷費用 selling expenses 

615~618 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 郵電費 postage (expenses)

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 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佣金支出 commission (expense)

6176 訓練費 training (expense)

6188 其它推銷費用 other selling expenses

6251 薪資支出 payroll expense

6252 租金支出 rent expense, rent

6253 文具用品 office supplies

6254 旅費 travelling expense, travel

6255 運費 shipping expenses,freight

6256 郵電費 postage (expenses)

6261 水電瓦斯費 utilities (expense)

6262 保險費 insurance (expense)

6264 交際費 entertainment (expense)

6265 捐贈 donation (expense)

6266 稅捐 taxes

6267 呆帳損失 loss on uncollectible accounts

6268 折舊 depreciation expensea

6269 各項耗竭及攤提 various amortization

6271 外銷損失 loss on export sales

6272伙食費 meal (expenses)

6273 職工福利 employee benefits/welfare

6275 佣金支出 commission (expense)

6276 訓練費 training (expense)

6278 勞務費 professional service fees

6351 薪資支出 payroll expense

6352 租金支出 rent expense, rent

6353文具用品 office supplies

6354 旅費 travelling expense, travel

6355 運費 shipping expenses, freight

6356 郵電費 postage (expenses)

6361水電瓦斯費 utilities (expense)

6362保險費 insurance (expense)

6364 交際費 entertainment (expense)

6366 稅捐 taxes

6368 折舊 depreciation expense

6369 各項耗竭及攤提 various amortization

6372 伙食費 meal (expenses)

6373 職工福利 employee benefits/welfare

6376 訓練費 training (expense)

71~74 營業外收入 non-operating revenue 

711 利息收入 interest revenue

7111 利息收入 interest revenue/income

712投資收益 investment income

7122 股利收入 dividends income

713 兌換利益 foreign exchange gain 

7131 兌換利益 foreign exchange gain

715處分資產溢價收入 gain on disposal of assets

7151 處分資產溢價收入 gain on disposal of assets

748 其它營業外收入 other non-operating revenue 

7481 捐贈收入 donation income

7482 租金收入 rent revenue/income

7483 佣金收入 commission revenue/income

7484 出售下腳及廢料收入 revenue from sale of scraps

7485 存貨盤盈 gain on physical inventory

7487壞帳轉回利益 gain on reversal of bad debts

75~ 78 營業外費用 non-operating expenses 

751 利息費用 interest expense

7511 利息費用 interest expense

752 投資損失 investment loss 

753 兌換損失 foreign exchange loss

7531 兌換損失 foreign exchange loss

755 處分資產損失 loss on disposal of assets

7551 處分資產損失 loss on disposal of assets

788 其它營業外費用 other non-operating expenses

7881 停工損失 loss on work stoppages

7882 災害損失 casualty loss

7885 存貨盤損 loss on physical inventory

9 非經常營業損益 nonrecurring gain or loss 

92 非常損益 extraordinary gain or loss 

921非常損益 extraordinary gain or loss

9211 非常損益 extraordinary gain or loss

94少數股權淨利 minority interest income 

941 少數股權淨利 minority interest income

9411 少數股權淨利 minority interest income