會(huì)計(jì)雙語(yǔ)詞匯

1、會(huì)計(jì)科目中英對(duì)照及編碼一級(jí)科目FIRSTGRADE二級(jí)科目SECONDGRADE三級(jí)科目THIRDGRADE四級(jí)科目FOURTHGRADE名 稱ACCOUNT科目說(shuō)明EXPLANATIONOFACCOUNT1資產(chǎn)assets指商業(yè)透過(guò)交易或其他事項(xiàng)所獲得之經(jīng)濟(jì)資源，能以貨幣衡量並預(yù)期未來(lái)能提供經(jīng)濟(jì)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

2、.1112流動(dòng)資產(chǎn)current assets指現(xiàn)金、短期投資及其他預(yù)期能於一年內(nèi)變現(xiàn)或耗用之資產(chǎn)。Current assets are cash and other assets expected to be converted to cash, sold, or consumed within a year111現(xiàn)金及約當(dāng)現(xiàn)金cash and cash equivalents包括庫(kù)存現(xiàn)金、銀行存款及週轉(zhuǎn)金、零用金，及隨時(shí)可轉(zhuǎn)換成定額現(xiàn)金且即將到期而其利率變動(dòng)對(duì)其價(jià)值影響甚少之短期且具高度流動(dòng)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

3、, 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(kù)存現(xiàn)金cash on hand1112零用金週轉(zhuǎn)金petty cash/revolving funds1113銀行存

4、款cash in banks1114定期存款deposit account1115可轉(zhuǎn)讓定存單negotiable certificate of deposite1116在途現(xiàn)金cash in transit1117約當(dāng)現(xiàn)金cash equivalents1118其他現(xiàn)金及約當(dāng)現(xiàn)金other cash and cash equivalents112短期投資short-term investments指短期性之投資，包括公平價(jià)值變動(dòng)列入損益之金融資產(chǎn)、備供出售金融資產(chǎn)及持有到期日金融資產(chǎn)。Consists of financial assets at fair value through inc

5、ome statement, financial assets in available-for-sale and financial assets in held-to-maturity-current.1121公平價(jià)值變動(dòng)列入損益之金融資產(chǎn)financial assets at fair value through income statement 1122備供出售金融資產(chǎn)financial assets in available-for-sale1123持有至到期日金融資產(chǎn)financial assets in held-to-maturity1129金融資產(chǎn)評(píng)價(jià)調(diào)整Adjustment

6、s for change in value of investment115避險(xiǎn)性金融資產(chǎn)financial assets for hedging指依避險(xiǎn)會(huì)計(jì)指定且為有效避險(xiǎn)工具之金融資產(chǎn)，應(yīng)以公平價(jià)值衡量，並應(yīng)依流動(dòng)性區(qū)分為流動(dòng)與非流動(dòng)，非流動(dòng)者應(yīng)改列其他資產(chǎn)項(xiàng)下。financial assets on effective hedging should be valued by fair value and distinguished by liquidity1151避險(xiǎn)之衍生性金融資產(chǎn)derivative financial assets for hedging1156避險(xiǎn)之衍生性金融資產(chǎn)

7、評(píng)價(jià)調(diào)整Adjustments for change in value of derivative financial assets for hedging113應(yīng)收票據(jù)notes receivable商業(yè)應(yīng)收之各種票據(jù)。結(jié)算時(shí)應(yīng)評(píng)估應(yīng)收票據(jù)無(wú)法收現(xiàn)之金額，提列適當(dāng)之備抵呆帳，列為應(yīng)收票據(jù)之減項(xiàng)。A written promise that is expected to be collected by a business and should take stock the amounts uncollectible as settlement. Then account reasonable

8、 allowance to be the deduction of note receivable.1131應(yīng)收票據(jù)notes receivable1132應(yīng)收票據(jù)貼現(xiàn)discounted notes receivable1137應(yīng)收票據(jù)關(guān)係人notes receivable related parties1138其他應(yīng)收票據(jù)other notes receivable1139備抵呆帳應(yīng)收票據(jù)allowance for uncollectible accounts notes receivable114應(yīng)收帳款accounts receivable凡因出售產(chǎn)品、商品或提供勞務(wù)等而發(fā)生之債權(quán)。結(jié)

9、算時(shí)應(yīng)評(píng)估應(yīng)收帳款無(wú)法收現(xiàn)之金額，提列適當(dāng)之備抵呆帳，列為應(yīng)收帳款之減項(xiàng)。Trade receivables arising from the sale of products, goods or services to customers and should take stock the amounts uncollectible as settlement. Then account reasonable allowance to be the deduction of accounts receivable.1141應(yīng)收帳款accounts receivable1142應(yīng)收分期帳款in

10、stallment accounts receivable1147應(yīng)收帳款關(guān)係人accounts receivable related parties1149備抵呆帳應(yīng)收帳款allowance for uncollectible accounts accounts receivable118其他應(yīng)收帳款other receivables指不能歸屬於應(yīng)收帳款之款項(xiàng)。結(jié)算時(shí)應(yīng)評(píng)估其他應(yīng)收款無(wú)法收現(xiàn)之金額，提列適當(dāng)之備抵呆帳，列為其他應(yīng)收帳款之減項(xiàng)。Receivables not classified under the headings above and should take stock th

11、e amounts uncollectible as settlement. Then account reasonable allowance to be the deduction of other receivable.1184應(yīng)收收益earned revenue receivable1185應(yīng)收退稅款income tax refund receivable1187其他應(yīng)收款關(guān)係人other receivables related parties1188其他應(yīng)收款其他other receivables other1189備抵呆帳其他應(yīng)收款allowance for uncollectib

12、le accounts accounts receivable121122存貨inventories指?jìng)涔┱I(yíng)業(yè)出售之商品、製成品、副產(chǎn)品；或正在生產(chǎn)中之在製品，將於加工完成後出售者；或?qū)⒅苯?、間接用於生產(chǎn)供出售之商品（或勞務(wù)）之材料或物料。Products, finished goods, by-products that are available for sale under normal operation; or work-in-process being processed that is expected to be sold when completed; or materi

13、als or supplies that are expected to be used directly or indirectly in producing the goods (or services) available for sale.1211商品存貨merchandise inventory1212寄銷(xiāo)商品consigned merchandise1213在途商品merchandise in transit1219備抵存貨跌價(jià)損失allowance to reduce inventory to market1221製成品finished goods1222寄銷(xiāo)製成品consign

14、ed finished goods1223副產(chǎn)品by-products1224在製品work in process1225委外加工work in process outsourced1226原料raw materials1227物料supplies1228在途原物料materials and supplies in transit1229備抵存貨跌價(jià)損失allowance to reduce inventory to market125預(yù)付費(fèi)用prepaid expenses預(yù)付費(fèi)用包括預(yù)付薪資、租金、保險(xiǎn)費(fèi)、用品盤(pán)存、所得稅及其他預(yù)付費(fèi)用等，能在一年內(nèi)消耗者。Consists of prep

15、aid payroll, prepaid rent, prepaid insurance, office supplies, prepaid income tax, and other prepaid expense that are expected to be consumed within one year.1251預(yù)付薪資prepaid payroll1252預(yù)付租金prepaid rents1253預(yù)付保險(xiǎn)費(fèi)prepaid insurance1254用品盤(pán)存office supplies1255預(yù)付所得稅prepaid income tax1258其他預(yù)付費(fèi)用other prepai

16、d expenses126預(yù)付款項(xiàng)prepayments指預(yù)為支付之各項(xiàng)成本或費(fèi)用。但因購(gòu)置固定資產(chǎn)而依約預(yù)付之款項(xiàng)及備供營(yíng)業(yè)使用之未完工程營(yíng)造款，應(yīng)列入固定資產(chǎn)項(xiàng)下。Cost and expenses that are paid in advance. But contract payments on property, plant and equipment purchased or on construction-in-progress for construction to be used in operation should be classified under property

17、, plant and equipment.1261預(yù)付貨款prepayment for purchases1268其他預(yù)付款項(xiàng)other prepayments128129其他流動(dòng)資產(chǎn)other current assets指不能歸屬於前述各款之流動(dòng)資產(chǎn)。Current assets that cannot be classified under the above current asset headings.1281進(jìn)項(xiàng)稅額prepaid sales tax1282留抵稅額overpaid sales tax1283暫付款temporary payments1284代付款payment

18、on behalf of others1285員工借支advances to employees1286存出保證金refundable deposits1287受限制存款restricted deposit1291遞延所得稅資產(chǎn)deferred income tax assets(current)1292遞延兌換損失deferred foreign exchange losses1293業(yè)主(股東)往來(lái)owners (stockholders) current account1294同業(yè)往來(lái)Trades current account1298其他流動(dòng)資產(chǎn)其他other current asse

19、ts other13基金及長(zhǎng)期投資funds and long-term investments指商業(yè)為特定用途而提撥之各類(lèi)基金及因業(yè)務(wù)目的而為長(zhǎng)期性之投資。Assets and long-term investments that are designated for specific purposes.131基金funds 指為特定用途所提列之資產(chǎn)，如償債基金、改良及擴(kuò)充基金、意外損失準(zhǔn)備基金等。Assets that are designated for specific purposes, for example, redemption fund, fund for improveme

20、nt and expansion and contingency fund.1311償債基金redemption fund (or sinking fund)1312改良及擴(kuò)充基金fund for improvement and expansion1313意外損失準(zhǔn)備基金contingency fund1314退休基金pension fund1318其他基金other funds132-134長(zhǎng)期投資long-term investments指長(zhǎng)期性之投資，如投資其他企業(yè)發(fā)行之股票、債券或投資不動(dòng)產(chǎn)等。Long-term investments including investing in s

21、tock bonds and real estate.1321公平價(jià)值變動(dòng)列入損益之金融資產(chǎn)非流動(dòng)financial assets at fair value through income statement noncurrent1322備供出售金融資產(chǎn)非流動(dòng)financial assets in available-for-sale - noncurrent1323持有至到期日金融資產(chǎn)非流動(dòng)financial asset in held-to-maturity noncurrent1325以成本衡量之金融資產(chǎn)financial assets at cost - noncurrent1329金

22、融資產(chǎn)評(píng)價(jià)調(diào)整Adjustments for change in value of investment1331採(cǎi)權(quán)益法之長(zhǎng)期股權(quán)投資long-term investments at equity1341長(zhǎng)期不動(dòng)產(chǎn)投資long-term real estate investments1345人壽保險(xiǎn)現(xiàn)金解約價(jià)值cash surrender value of life insurance1349其他長(zhǎng)期投資other long-term investments1415固定資產(chǎn)Fixed assets指為供營(yíng)業(yè)上使用，非以出售為目的，且使用年限在一年以上之有形資產(chǎn)，除土地外，應(yīng)於達(dá)到可供使用狀態(tài)時(shí)

23、，以合理而有系統(tǒng)之方法，按期提列折舊，其累計(jì)折舊應(yīng)列為固定資產(chǎn)之減項(xiàng)。Assets which are purchased for continued and long-term use in earning profit in a business. They are written off against profits over their anticipated life by charging depreciation expenses (with exception of land). Accumulated depreciation is shown in the face of

24、 the balance sheet or in the notes.141土地land指營(yíng)業(yè)上使用之土地及具有永久性之土地改良。Land and perpetual land improvements for operating use.1411土地land1417土地重估增值land revaluation increments1419累計(jì)減損-土地accumulated impairment land 142土地改良物land improvements凡在自有土地上從事非永久性整理改良工程之成本皆屬之。Enhancements or improvements on the self-ow

25、ned land that with limited useful lives.1421土地改良物land improvements1427土地改良物重估增值land improvements revaluation increments1428累計(jì)折舊土地改良物accumulated depreciation land improvements1429累計(jì)減損-土地改良物accumulated impairment land improvements143房屋及建築buildings指營(yíng)業(yè)上使用之自有房屋建築及其他附屬設(shè)備。Self-owned buildings and their aux

26、iliary equipment available for use in operation.1431房屋及建築buildings1437房屋及建築重估增值buildings revaluation increments1438累計(jì)折舊房屋及建築accumulated depreciation buildings1439累計(jì)減損-房屋及建築accumulated impairment buildings144146機(jī)(器)具及設(shè)備machinery and equipment指自有之直接或間接提供生產(chǎn)之機(jī)（器）具、運(yùn)輸設(shè)備、辦公設(shè)備及其各項(xiàng)設(shè)備零配件。Self-owned machinery

27、 that are used directly or indirectly in production, transportation equipment, office equipment and other equipment.1441機(jī)(器)具machinery 1447機(jī)(器)具重估增值machinery revaluation increments1448累計(jì)折舊機(jī)(器)具accumulated depreciation machinery1449累計(jì)減損機(jī)(器)具accumulated impairment machinery151租賃資產(chǎn)leased assets指依資本租賃契約

28、所承租之資產(chǎn)。Assets leased under capital lease contracts.1511租賃資產(chǎn)leased assets1518累計(jì)折舊租賃資產(chǎn)accumulated depreciation leased assets1519累計(jì)減損租賃資產(chǎn)accumulated impairment leased assets152租賃權(quán)益改良leasehold improvements指在依營(yíng)業(yè)租賃契約承租之租賃標(biāo)的物上之改良。Upgrading made to leased property under operating lease contracts.1521租賃權(quán)益改良l

29、easehold improvements1528累計(jì)折舊租賃權(quán)益改良accumulated depreciation leasehold improvements1529累計(jì)減損租賃權(quán)益改良accumulated impairment leasehold improvements156未完工程及預(yù)付購(gòu)置設(shè)備款construction in progress and prepayments for equipment指正在建造或裝置而尚未完竣之工程及預(yù)付購(gòu)置供營(yíng)業(yè)使用之設(shè)備款項(xiàng)等。Construction under progress or working in process, and pr

30、epayments for equipment purchased for use in operation.1561未完工程construction in progress 1562預(yù)付購(gòu)置設(shè)備款prepayments for equipment1569累計(jì)減損未完工程accumulated impairment construction in progress 158雜項(xiàng)固定資產(chǎn)miscellaneous property, plant, and equipment指不能歸屬於前述各款之資產(chǎn)。Assets that cannot be classified under the asset

31、headings above.1581雜項(xiàng)固定資產(chǎn)miscellaneous property, plant, and equipment1587雜項(xiàng)固定資產(chǎn)重估增值miscellaneous property, plant, and equipment revaluation increments1588累計(jì)折舊雜項(xiàng)固定資產(chǎn)accumulated depreciation miscellaneous property, plant, and equipment1589累計(jì)減損雜項(xiàng)固定資產(chǎn)accumulated impairment miscellaneous property, plant,

32、 and equipment16遞耗資產(chǎn)depletable assets指資產(chǎn)價(jià)值將隨開(kāi)採(cǎi)、砍伐或其他使用方法而耗竭之天然資源。Natural resources, the value of which will be exhausted by mining, cutting and other consumption methods.161遞耗資產(chǎn)depletable assets指資產(chǎn)價(jià)值將隨開(kāi)採(cǎi)、砍伐或其他使用方法而耗竭之天然資源。Natural resources, the value of which will be exhausted by mining, cutting and

33、 other consumption methods.1611天然資源natural resources1617天然資源重估增值natural resources revaluation increments1618累計(jì)折耗天然資源accumulated depletion natural resources1619累計(jì)減損天然資源accumulated impairment natural resources17無(wú)形資產(chǎn)intangible assets指無(wú)實(shí)體存在而具經(jīng)濟(jì)價(jià)值之資產(chǎn)。The assets lacked physical substance but qualified eco

34、nomic value.171商標(biāo)權(quán)trademarks指依法取得或購(gòu)入之商標(biāo)權(quán)。Trademark right held or purchased legally; valued at unamortized costs.1711商標(biāo)權(quán)trademarks1717商標(biāo)權(quán)重估增值trademarksrevaluation increments1719累計(jì)減損商標(biāo)權(quán)accumulated impairment trademarks172專(zhuān)利權(quán)patents指依法取得或購(gòu)入之專(zhuān)利權(quán)。The patent right held or purchased legally.1721專(zhuān)利權(quán)patents1

35、727專(zhuān)利權(quán)重估增值patentsrevaluation increments1729累計(jì)減損專(zhuān)利權(quán)accumulated impairment patents173特許權(quán)franchise凡為營(yíng)業(yè)而取得之特許權(quán)屬之。Franchise obtained for operation.1731特許權(quán)franchise1739累計(jì)減損特許權(quán)accumulated impairment franchise174著作權(quán)copyright指依法取得或購(gòu)入文學(xué)、藝術(shù)、學(xué)術(shù)、音樂(lè)、電影等創(chuàng)作或翻譯之出版、銷(xiāo)售、表演等權(quán)利。Copyright held or purchased legally for the

36、 publishing and sale of original composition or translation of literature, art, academic article, music, motion picture and other similar works, and the right of performing art and music; valued at its unamortized costs.1741著作權(quán)copyright1749累計(jì)減損著作權(quán)accumulated impairment copyright175電腦軟體computer softw

37、are cost指對(duì)於購(gòu)買(mǎi)或開(kāi)發(fā)以供出售、出租或以其他方式行銷(xiāo)之電腦軟體。Computer software purchased or developed for sale, rent or other form of marketing.1751電腦軟體computer software cost1758累計(jì)攤銷(xiāo)-電腦軟體Accumulated amortization computer software cost1759累計(jì)減損電腦軟體Accumulated impairment computer software cost176商譽(yù)goodwill指出價(jià)取得之商譽(yù)。Goodwill ac

38、quired as a result of a purchase.1761商譽(yù)goodwill1769累計(jì)減損商譽(yù)Accumulated impairment goodwill178其他無(wú)形資產(chǎn)other intangible assets凡不屬上列各項(xiàng)之無(wú)形資產(chǎn)皆屬之。Intangible assets that cannot be classified into the intangible asset headings above.1781遞延退休金成本deferred pension costs1782租賃權(quán)益改良leasehold improvements1788其他無(wú)形資產(chǎn)其他ot

39、her intangible assets other1789累計(jì)減損-其他Accumulated impairment other18其他資產(chǎn)other assets指不能歸屬於前五項(xiàng)之資產(chǎn)，且回收或變現(xiàn)期限在一年以上者，以較長(zhǎng)者為準(zhǔn)。Assets that cannot be classified into the asset headings above and which has recoverable period longer than one year.181遞延資產(chǎn)deferred assets指已發(fā)生之支出，其效益超過(guò)一年，應(yīng)由以後各期負(fù)擔(dān)者。Expenditures inc

40、urred that will benefit over one year or one operating cycle and should be amortized over the future periods.1811債券發(fā)行成本deferred bond issuance costs1812長(zhǎng)期預(yù)付租金long-term prepaid rent1813長(zhǎng)期預(yù)付保險(xiǎn)費(fèi)long-term prepaid insurance1814遞延所得稅資產(chǎn)deferred income tax assets noncurrent1815預(yù)付退休金prepaid pension cost1818其他

41、遞延資產(chǎn)other deferred assets182閒置資產(chǎn)idle assets指目前未供營(yíng)業(yè)上使用之資產(chǎn)。Assets not under operating use currently.1821閒置資產(chǎn)idle assets184長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)long-term notes , accounts and overdue receivables指收款期間在一年以上之應(yīng)收票據(jù)、帳款及催收帳款。Long-term notes, accounts receivable and overdue charges that due beyond one year or one operatin

42、g cycle.1841長(zhǎng)期應(yīng)收票據(jù)long-term notes1842長(zhǎng)期應(yīng)收帳款long-term accounts 1843催收帳款overdue receivables1847長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款關(guān)係人long-term notes, accounts and overdue receivables related parties1848其他長(zhǎng)期應(yīng)收款項(xiàng)other long-term receivables1849備抵呆帳-長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款allowance for uncollectible accounts long-term notes, accounts

43、and overdue receivables185出租資產(chǎn)assets leased to others指非以投資或出租為業(yè)之商業(yè)供作出租之自有資產(chǎn)。Self-owned assets held for rent by a business which is not in the investment or leasing business.1851出租資產(chǎn)assets leased to others1859累積折舊出租資產(chǎn)accumulated depreciation assets leased to other186存出保證金refundable deposit指存出供作保證用之現(xiàn)金

44、或其他資產(chǎn)。Cash or other assets deposited for guarantee purpose.1861存出保證金refundable deposit188雜項(xiàng)資產(chǎn)miscellaneous assets指不能歸屬於前述各款之其他資產(chǎn)。Other assets that cannot be classified under the other asset headings above.1881受限制存款restricted deposit1888雜項(xiàng)資產(chǎn)其他miscellaneous assets - other2負(fù)債liabilities指商業(yè)由於過(guò)去之交易或其他事項(xiàng)，

45、所產(chǎn)生之經(jīng)濟(jì)義務(wù)，能以貨幣衡量，並將以提供勞務(wù)或支付經(jīng)濟(jì)資源之方式償付者。An obligation of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets, provision of services or other yielding of economic benefits in the future.2122流動(dòng)負(fù)債current liabilities指將於一年內(nèi)，以流動(dòng)資產(chǎn)或其他流動(dòng)負(fù)債償付之債

46、務(wù)。Liabilities which are reasonably expected to be liquidated with current assets or other current liabilities within a year.211短期借款short-term debt指向金融機(jī)構(gòu)或他人借入及透支之款項(xiàng)，其償還期限在一年以內(nèi)者。Loan or overdraft borrowed from financial institutions or other personal creditors, due within one year or one operating cyc

47、le.2111銀行透支bank overdraft2112銀行借款bank loan2114短期借款業(yè)主short-term debtowners2115短期借款員工short-term debt employees2117短期借款關(guān)係人short-term debtrelated parties2118短期借款其他short-term debt other212應(yīng)付短期票券short-term notes and bills payable指為自貨幣市場(chǎng)獲取資金，而委託金融機(jī)構(gòu)發(fā)行之短期票券。Short-term note issued by financial institutions o

48、n behalf of the business, for obtaining capital from monetary market.2121應(yīng)付商業(yè)本票commercial paper payable2122銀行承兌匯票bank acceptance2128其他應(yīng)付短期票券other short-term notes and bills payable2129應(yīng)付短期票券折價(jià)discount on short-term notes and bills payable213應(yīng)付票據(jù)notes payable指商業(yè)應(yīng)付之各種票據(jù)。Various notes to be paid by the

49、 business.2131應(yīng)付票據(jù)notes payable2137應(yīng)付票據(jù)關(guān)係人notes payable related parties2138其他應(yīng)付票據(jù)other notes payable214應(yīng)付帳款accounts payable指商業(yè)應(yīng)付之各種帳款。Various accounts to be paid by the business.2141應(yīng)付帳款accounts payable2147應(yīng)付帳款關(guān)係人accounts payable related parties215其他金融負(fù)債other financial liabilities指於一年內(nèi)具有按潛在不利於己之條件與另

50、一方交換金融資產(chǎn)或金融負(fù)債之合約義務(wù)。A contractual obligation to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavorable to the entity within a year.2151公平價(jià)值變動(dòng)列入損益之金融負(fù)債financial liabilities at fair value through income statement 2152避險(xiǎn)之衍生性金融負(fù)債derivative financial liability for hedging 2153以成本衡量之金融負(fù)債financial liabilities at cost2159金融負(fù)債評(píng)價(jià)調(diào)整Adjustments for change in value of financial liabilities216應(yīng)付所得稅income tax payable應(yīng)付未付之營(yíng)利事業(yè)所得稅。Income tax payable of the business which