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 [1] ?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-關系人 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-關系人 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 其它應收款-關系人 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
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
1219 備抵存貨跌價損失 allowance for reduction of inventory to market
1221 制成品 finished goods
1222 寄銷制成品 consigned finished goods
1223 副產品 by-products
1224 在制品 work in process
1225 委外加工 work in process-Outsourced
1226 原料 raw materials
1227 物料 supplies
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
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)
1282 留抵稅額 excess VAT paid (or overpaid VAT)
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
1287 受限制存款 certificate of deposit-restricted
1291 遞延所得稅資產 deferred income tax assets
1292 遞延兌換損失 deferred Foreign Exchange losses
1293 業主往來(股東往來) owners'(stockholders') current account
1294 同業往來 current account with others
1298 其它流動資產-其它 other current assets-other
13 基金及長期投資 funds and long-term investments
131 基金 funds
1311 償債基金 redemption fund (or sinking fund)
1312 改良及擴充基金 fund for improvement and expansion
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
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
1328 其它長期投資 other long-term investments
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
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
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
143 房屋及建物 buildings
1431 房屋及建物 buildings
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
144~146 機(器)具及設備 machinery and equipment
1441 機(器)具 machinery
1448 機(器)具-重估增值 machinery-revaluation increments
1449 累積折舊-機(器)具 accumulated depreciation-machinery
151 租賃資產 leased assets
1511 租賃資產 leased assets
1519 累積折舊-租賃資產 accumulated depreciation-leased assets
152 租賃權益改良 leasehold improvements
1521 租賃權益改良 leasehold improvements
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
1561 未完工程 construction in progress
1562 預付購置設備款 prepayment 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