會(huì)計(jì)雙語(yǔ)詞匯

1、 PAGE 479會(huì)計(jì)科目中英對(duì)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accountt科目說(shuō)明EXPLANAATIONOFaCCOUNTT1資產(chǎn)assetts指商業(yè)透過(guò)交易易或其他事項(xiàng)項(xiàng)所獲得之經(jīng)經(jīng)濟(jì)資源，能能以貨幣衡量量並預(yù)期未來(lái)來(lái)能提供經(jīng)濟(jì)濟(jì)效益者。Economiic ressourcees conntrollled byy an eentityy as aa resuult off pastt trannsactiions oor eveents aand frrom whhich ffutur

2、ee econnomic beneffits pprobabbly arre obttainedd.1112流動(dòng)資產(chǎn)currentt asseets指現(xiàn)金、短期投投資及其他預(yù)預(yù)期能於一年年內(nèi)變現(xiàn)或耗耗用之資產(chǎn)。Currentt asseets arre cassh andd otheer asssets eexpectted too be cconverrted tto cassh, soold, oor connsumedd withhin a year111現(xiàn)金及約當(dāng)現(xiàn)金金cash and ccash eequivaalentss包括庫(kù)存現(xiàn)金、銀銀行存款及週週轉(zhuǎn)金、零用用金，及隨時(shí)時(shí)可轉(zhuǎn)換

3、成定定額現(xiàn)金且即即將到期而其其利率變動(dòng)對(duì)對(duì)其價(jià)值影響響甚少之短期期且具高度流流動(dòng)性之投資資。不包括已已指定用途或或依法律或契契約受有限制者。Consistts of cash on haand, ccash iin bannk, reevolviing fuunds, pettyy cashh and highlly liqquiditty invvestmeents aand caash thhat caan be conveerted momenntarilly, buut cassh thaat is eitheer resstrictted too be uused oonly ffo

4、r sppecifiied puurposees or by reegulattion oor conntractts is excluuded.1111庫(kù)存現(xiàn)金cash onn handd1112零用金週轉(zhuǎn)金金pettyy cashh/revoolvingg fundds1113銀行存款cash inn bankks1114定期存款depositt accoount1115可轉(zhuǎn)讓定存單nnegotiiable certifficatee of depossite1116在途現(xiàn)金cash inn trannsit1117約當(dāng)現(xiàn)金cash eqquivallents1118其他現(xiàn)金及約當(dāng)當(dāng)現(xiàn)金o

5、thher caash annd cassh equuivaleents112短期投資shoort-teerm innvestmments指短期性之投資資，包括公平平價(jià)值變動(dòng)列列入損益之金金融資產(chǎn)、備備供出售金融融資產(chǎn)及持有到期日日金融資產(chǎn)。Consistts of finanncial assetts at fair valuee throough iincomee stattementt, finnanciaal asssets iin avaailablle-forr-salee and finanncial assetts in held-to-maaturitty-currrent.

6、1121公平價(jià)值變動(dòng)列列入損益之金金融資產(chǎn)financiial asssets at faair vaalue tthrouggh inccome sstatemment 1122備供出售金融資資產(chǎn)finaanciall asseets inn avaiilablee-for-sale1123持有至到期日金金融資產(chǎn)fiinanciial asssets in heeld-too-matuurity1129金融資產(chǎn)評(píng)價(jià)調(diào)調(diào)整Adjuustmennts foor chaange iin vallue off inveestmennt115避險(xiǎn)性金融資產(chǎn)產(chǎn)finanncial assetts for

7、r hedgging指依避險(xiǎn)會(huì)計(jì)指指定且為有效效避險(xiǎn)工具之之金融資產(chǎn)，應(yīng)應(yīng)以公平價(jià)值值衡量，並應(yīng)應(yīng)依流動(dòng)性區(qū)區(qū)分為流動(dòng)與與非流動(dòng)，非非流動(dòng)者應(yīng)改改列其他資產(chǎn)產(chǎn)項(xiàng)下。financiial asssets on effecctive hedgiing shhould be vaalued by faair vaalue aand diistingguisheed by liquiidity1151避險(xiǎn)之衍生性金金融資產(chǎn)deerivattive ffinanccial aassetss for hedgiing1156避險(xiǎn)之衍生性金金融資產(chǎn)評(píng)價(jià)價(jià)調(diào)整Adjjustmeents ffor chhang

8、e in vaalue oof derivvativee finaanciall asseets foor heddging113應(yīng)收票據(jù)notes rreceivvable商業(yè)應(yīng)收之各種種票據(jù)。結(jié)算算時(shí)應(yīng)評(píng)估應(yīng)應(yīng)收票據(jù)無(wú)法法收現(xiàn)之金額額，提列適當(dāng)當(dāng)之備抵呆帳帳，列為應(yīng)收收票據(jù)之減項(xiàng)項(xiàng)。A writtten prromisee thatt is eexpectted too be ccolleccted bby a bbusineess annd shoould ttake sstock the aamountts unccollecctiblee as ssettleement. Thenn

9、 accoount rreasonnable allowwance to bee the deducction of noote reeceivaable.1131應(yīng)收票據(jù)notes rreceivvable1132應(yīng)收票據(jù)貼現(xiàn)ddiscouunted notess receeivablle1137應(yīng)收票據(jù)關(guān)係係人notees recceivabble relatted paartiess1138其他應(yīng)收票據(jù)oother notess receeivablle1139備抵呆帳應(yīng)收收票據(jù)alllowancce forr uncoollecttible accouunts notess recee

10、ivablle114應(yīng)收帳款accountts recceivabble凡因出售產(chǎn)品、商商品或提供勞勞務(wù)等而發(fā)生生之債權(quán)。結(jié)結(jié)算時(shí)應(yīng)評(píng)估估應(yīng)收帳款無(wú)無(wú)法收現(xiàn)之金金額，提列適適當(dāng)之備抵呆呆帳，列為應(yīng)應(yīng)收帳款之減減項(xiàng)。Trade rreceivvabless arissing ffrom tthe saale off prodducts, goodds or serviices tto cusstomerrs andd shouuld taake sttock tthe ammountss uncoollecttible as seettlemment. Then accouunt reeason

11、aable aallowaance tto be the ddeducttion oof acccountss receeivablle.1141應(yīng)收帳款acccountss receeivablle1142應(yīng)收分期帳款iinstalllmentt accoounts receiivablee1147應(yīng)收帳款關(guān)係係人accoounts receiivablee reelatedd partties1149備抵呆帳應(yīng)收收帳款alllowancce forr uncoollecttible accouunts accoounts receiivablee118其他應(yīng)收帳款other rreceiv

12、vabless指不能歸屬於應(yīng)應(yīng)收帳款之款款項(xiàng)。結(jié)算時(shí)時(shí)應(yīng)評(píng)估其他他應(yīng)收款無(wú)法法收現(xiàn)之金額額，提列適當(dāng)當(dāng)之備抵呆帳帳，列為其他他應(yīng)收帳款之之減項(xiàng)。Receivaables not cclassiified underr the headiings aabove and sshouldd takee stocck thee amouunts uuncolllectibble ass setttlemennt. Thhen acccountt reassonablle alllowancce to be thhe dedductioon of otherr receeivablle.1184應(yīng)收收益

13、earrned rrevenuue recceivabble1185應(yīng)收退稅款inncome tax rrefundd receeivablle1187其他應(yīng)收款關(guān)關(guān)係人othher reeceivaables rellated partiies1188其他應(yīng)收款其其他otheer recceivabbles otheer1189備抵呆帳其他他應(yīng)收款alllowannce foor unccollecctiblee accoounts acccountss receeivablle121122存貨invenntoriees指?jìng)涔┱I(yíng)業(yè)業(yè)出售之商品品、製成品、副副產(chǎn)品；或正正在生產(chǎn)中之之在製品

14、，將將於加工完成成後出售者；或?qū)⒅苯印㈤g間接用於生產(chǎn)產(chǎn)供出售之商商品（或勞務(wù)務(wù)）之材料或或物料。Productts, fiinisheed gooods, bby-prooductss thatt are availlable for ssale uunder normaal opeeratioon; orr workk-in-pprocesss beiing prrocesssed thhat iss expeected to bee soldd whenn comppletedd; or materrials or suuppliees thaat aree expeected to be

15、e usedd direectly or inndirecctly iin prooducinng thee goodds (orr servvices) avaiilablee for sale.1211商品存貨merrchanddise iinventtory1212寄銷商品connsigneed merrchanddise1213在途商品merrchanddise iin traansit1219備抵存貨跌價(jià)損損失alloowancee to rreducee inveentoryy to mmarkett1221製成品finiished goodss1222寄銷製成品coonsignn

16、ed fiinisheed gooods1223副產(chǎn)品by-pproduccts1224在製品workk in pprocesss1225委外加工worrk in proceess outsoourcedd1226原料raw mmateriials1227物料suppllies1228在途原物料maateriaals annd supppliess in ttransiit1229備抵存貨跌價(jià)損損失alloowancee to rreducee inveentoryy to mmarkett125預(yù)付費(fèi)用preepaid expennses預(yù)付費(fèi)用包括預(yù)預(yù)付薪資、租租金、保險(xiǎn)費(fèi)費(fèi)、用品盤(pán)存存、

17、所得稅及及其他預(yù)付費(fèi)費(fèi)用等，能在在一年內(nèi)消耗耗者。Consistts of prepaaid paayrolll, preepaid rent, preppaid iinsuraance, officce supppliess, preepaid incomme taxx, andd otheer preepaid expennse thhat arre exppectedd to bbe connsumedd withhin onne yeaar.1251預(yù)付薪資preepaid payrooll1252預(yù)付租金preepaid rentss1253預(yù)付保險(xiǎn)費(fèi)prrepaidd insuur

18、ancee1254用品盤(pán)存offfice ssuppliies1255預(yù)付所得稅prrepaidd incoome taax1258其他預(yù)付費(fèi)用oother prepaaid exxpensees126預(yù)付款項(xiàng)prepaymments指預(yù)為支付之各各項(xiàng)成本或費(fèi)費(fèi)用。但因購(gòu)購(gòu)置固定資產(chǎn)產(chǎn)而依約預(yù)付付之款項(xiàng)及備備供營(yíng)業(yè)使用用之未完工程程營(yíng)造款，應(yīng)應(yīng)列入固定資資產(chǎn)項(xiàng)下。Cost annd exppensess thatt are paid in addvancee. Butt conttract paymeents oon proopertyy, plaant annd equuipmennt pu

19、rrchaseed or on coonstruuctionn-in-pprogreess foor connstrucction to bee usedd in ooperattion sshouldd be cclassiified underr propertty, pllant aand eqquipmeent.1261預(yù)付貨款preepaymeent foor purrchasees1268其他預(yù)付款項(xiàng)other pprepayymentss128129其他流動(dòng)資產(chǎn)other ccurrennt asssets指不能歸屬於前前述各款之流流動(dòng)資產(chǎn)。Currentt asseets th

20、hat caannot be cllassiffied uunder the aabove curreent assset hheadinngs.1281進(jìn)項(xiàng)稅額prepaidd salees taxx1282留抵稅額overpaiid salles taax1283暫付款temporaary paaymentts1284代付款paymment oon behhalf oof othhers1285員工借支advvancess to eemployyees1286存出保證金refundaable ddeposiits1287受限制存款restriccted ddeposiit1291遞延所得稅

21、資產(chǎn)產(chǎn)deferrred iincomee tax assetts(currrent)1292遞延兌換損失deferreed forreign exchaange llossess1293業(yè)主(股東)往往來(lái)owneers (stockkholdeers) curreent acccountt1294同業(yè)往來(lái)Traades curreent acccountt1298其他流動(dòng)資產(chǎn)其他othher cuurrentt asseets otherr13基金及長(zhǎng)期投資資fundss and long-term invesstmentts指商業(yè)為特定用用途而提撥之之各類基金及及因業(yè)務(wù)目的的而為長(zhǎng)期性性之

22、投資。Assets and llong-tterm iinvesttmentss thatt are desiggnatedd for speciific ppurposses.131基金fundss 指為特定用途所所提列之資產(chǎn)產(chǎn)，如償債基基金、改良及及擴(kuò)充基金、意意外損失準(zhǔn)備備基金等。Assets that are ddesignnated for sspeciffic puurposees, foor exaample, redeemptioon funnd, fuund foor impprovemment aand exxpansiion annd conntingeency ffun

23、d.1311償債基金reddemptiion fuund (oor sinnking fund)1312改良及擴(kuò)充基金金fund for iimprovvementt and expannsion1313意外損失準(zhǔn)備基基金conttingenncy fuund1314退休基金pennsion fund1318其他基金othher fuunds132-1344長(zhǎng)期投資long-teerm innvestmments指長(zhǎng)期性之投資資，如投資其其他企業(yè)發(fā)行行之股票、債債券或投資不不動(dòng)產(chǎn)等。Long-teerm innvestmments incluuding invessting in sttock

24、 bbonds and rreal eestatee.1321公平價(jià)值變動(dòng)列列入損益之金金融資產(chǎn)非非流動(dòng)finnanciaal asssets aat faiir vallue thhroughh incoome sttatemeent noncuurrentt1322備供出售金融資資產(chǎn)非流動(dòng)動(dòng)finanncial assetts in availlable-for-ssale - nonccurrennt1323持有至到期日金金融資產(chǎn)非非流動(dòng)finnanciaal assset inn heldd-to-mmaturiity noncuurrentt1325以成本衡量之金金融資產(chǎn)fiinan

25、ciial asssets at coost - noncuurrentt1329金融資產(chǎn)評(píng)價(jià)調(diào)調(diào)整Adjuustmennts foor chaange iin vallue off inveestmennt1331採(cǎi)權(quán)益法之長(zhǎng)期期股權(quán)投資llong-tterm iinvesttmentss at eequityy1341長(zhǎng)期不動(dòng)產(chǎn)投資資long-term real estatte invvestmeents1345人壽保險(xiǎn)現(xiàn)金解解約價(jià)值caash suurrendder vaalue oof liffe inssurancce1349其他長(zhǎng)期投資oother long-term invess

26、tmentts1415固定資產(chǎn)Fixed aassetss指為供營(yíng)業(yè)上使使用，非以出出售為目的，且且使用年限在在一年以上之之有形資產(chǎn)，除除土地外，應(yīng)應(yīng)於達(dá)到可供供使用狀態(tài)時(shí)時(shí)，以合理而而有系統(tǒng)之方方法，按期提提列折舊，其其累計(jì)折舊應(yīng)應(yīng)列為固定資資產(chǎn)之減項(xiàng)。Assets whichh are purchhased for ccontinnued aand loong-teerm usse in earniing prrofit in a businness. They are wwritteen offf agaiinst pprofitts oveer theeir annticippated

27、 life by chharginng deppreciaation expennses (with excepption of laand). Accummulateed deppreciaation is shhown iin thee facee of tthe baalancee sheeet or in thhe nottes.141土地land指營(yíng)業(yè)上使用之之土地及具有有永久性之土土地改良。Land annd perrpetuaal lannd impprovemments for ooperatting uuse.1411土地land1417土地重估增值值land revvalu

28、attion iincremments1419累計(jì)減損-土地地accummulateed imppairmeent land 142土地改良物land immproveementss凡在自有土地上上從事非永久久性整理改良良工程之成本本皆屬之。Enhanceementss or iimprovvementts on the sself-oowned land that with limitted usseful livess.1421土地改良物land immproveementss1427土地改良物重重估增值laand immproveementss reevaluaation increem

29、entss1428累計(jì)折舊土地地改良物acccumullated depreeciatiion land improovemennts1429累計(jì)減損-土地地改良物acccumullated impaiirmentt lannd impprovemments143房屋及建築buuildinngs指營(yíng)業(yè)上使用之之自有房屋建建築及其他附附屬設(shè)備。Self-owwned bbuildiings aand thheir aauxiliiary eequipmment aavailaable ffor usse in operaation.1431房屋及建築buuildinngs1437房屋及建築重重估

30、增值buuildinngs rrevaluuationn incrrementts1438累計(jì)折舊房屋屋及建築acccumullated depreeciatiion builddings1439累計(jì)減損-房屋屋及建築acccumullated impaiirmentt buuildinngs144146機(jī)(器)具及設(shè)設(shè)備machhineryy and equippment指自有之直接或或間接提供生生產(chǎn)之機(jī)（器器）具、運(yùn)輸輸設(shè)備、辦公公設(shè)備及其各各項(xiàng)設(shè)備零配配件。Self-owwned mmachinnery tthat aare ussed diirectlly or indirrectly

31、y in pproducction, trannsporttationn equiipmentt, offfice eequipmment aand otther eequipmment.1441機(jī)(器)具machineery 1447機(jī)(器)具重重估增值maachineery revalluatioon inccremennts1448累計(jì)折舊機(jī)(器)具acccumullated depreeciatiion machiinery1449累計(jì)減損機(jī)(器)具acccumullated impairrment macchinerry151租賃資產(chǎn)leased assetts指依資本租賃契契約所承

32、租之之資產(chǎn)。Assets leaseed undder caapitall leasse conntractts.1511租賃資產(chǎn)leased assetts1518累計(jì)折舊租賃賃資產(chǎn)acccumulaated ddeprecciatioon lleasedd asseets1519累計(jì)減損租賃賃資產(chǎn)acccumulaated iimpairrment leaased aassetss152租賃權(quán)益改良lleasehhold iimprovvementts指在依營(yíng)業(yè)租賃賃契約承租之之租賃標(biāo)的物物上之改良。Upgradiing maade too leassed prropertty undde

33、r opperatiing leease ccontraacts.1521租賃權(quán)益改良lleasehhold iimprovvementts1528累計(jì)折舊租賃賃權(quán)益改良aaccumuulatedd deprreciattion leasseholdd imprrovemeents1529累計(jì)減損租賃賃權(quán)益改良aaccumuulatedd impaairmennt lleasehhold iimprovvementts156未完工程及預(yù)付付購(gòu)置設(shè)備款款consttructiion inn proggress and pprepayymentss for equippment指正在建造或裝裝置而

34、尚未完完竣之工程及及預(yù)付購(gòu)置供供營(yíng)業(yè)使用之之設(shè)備款項(xiàng)等等。Construuctionn undeer proogresss or wworkinng in proceess, aand prrepaymments for eequipmment ppurchaased ffor usse in operaation.1561未完工程connstrucction in prrogresss 1562預(yù)付購(gòu)置設(shè)備款款prepaaymentts forr equiipmentt1569累計(jì)減損未完完工程acccumulaated iimpairrment consttructiion inn pro

35、ggress 158雜項(xiàng)固定資產(chǎn)mmiscelllaneoous prropertty, pllant, and eequipmment指不能歸屬於前前述各款之資資產(chǎn)。Assets that cannoot be classsifiedd undeer thee asseet heaadingss abovve.1581雜項(xiàng)固定資產(chǎn)mmiscelllaneoous prropertty, pllant, and eequipmment1587雜項(xiàng)固定資產(chǎn)重估增值mmiscelllaneoous prropertty, pllant, and eequipmment revaaluatiion

36、inncremeents1588累計(jì)折舊雜項(xiàng)項(xiàng)固定資產(chǎn)aaccumuulatedd deprreciattion misccellanneous propeerty, plantt, andd equiipmentt1589累計(jì)減損雜項(xiàng)項(xiàng)固定資產(chǎn)aaccumuulatedd impaairmennt mmiscelllaneoous prropertty, pllant, and eequipmment16遞耗資產(chǎn)depletaable aassetss指資產(chǎn)價(jià)值將隨隨開(kāi)採(cǎi)、砍伐伐或其他使用用方法而耗竭竭之天然資源源。Naturall resoourcess, thee valuue of w

37、hichh willl be eexhaussted bby minning, cuttiing annd othher coonsumpption methoods.161遞耗資產(chǎn)depletaable aassetss指資產(chǎn)價(jià)值將隨隨開(kāi)採(cǎi)、砍伐伐或其他使用用方法而耗竭之天然資源源。Naturall resoourcess, thee valuue of whichh willl be eexhaussted bby minning, cuttiing annd othher coonsumpption methoods.1611天然資源naturall resoourcess1617天然資

38、源重估估增值nattural resouurces revaaluatiion inncremeents1618累計(jì)折耗天然然資源acccumulaated ddeplettion natuural rresourrces1619累計(jì)減損天然然資源acccumulaated iimpairrment nattural resouurces17無(wú)形資產(chǎn)intangiible aassetss指無(wú)實(shí)體存在而而具經(jīng)濟(jì)價(jià)值值之資產(chǎn)。The asssets llackedd physsical substtance but qqualiffied eeconommic vaalue.171商標(biāo)權(quán)trad

39、demarkks指依法取得或購(gòu)購(gòu)入之商標(biāo)權(quán)權(quán)。Trademaark riight hheld oor purrchaseed leggally; valuued att unammortizzed coosts.1711商標(biāo)權(quán)traddemarkks1717商標(biāo)權(quán)重估增增值traddemarkksrevvaluattion iincremments1719累計(jì)減損商標(biāo)標(biāo)權(quán)accuumulatted immpairmment tradeemarkss172專利權(quán)pateents指依法取得或購(gòu)購(gòu)入之專利權(quán)權(quán)。The pattent rright held or puurchassed leegal

40、lyy.1721專利權(quán)pateents1727專利權(quán)重估增增值pateentsrrevaluuationn incrrementts1729累計(jì)減損專利利權(quán)accuumulatted immpairmment patennts173特許權(quán)frannchisee凡為營(yíng)業(yè)而取得得之特許權(quán)屬屬之。Franchiise obbtaineed forr operrationn.1731特許權(quán)frannchisee1739累計(jì)減損特許許權(quán)accuumulatted immpairmment francchise174著作權(quán)copyyrightt指依法取得或購(gòu)購(gòu)入文學(xué)、藝藝術(shù)、學(xué)術(shù)、音音樂(lè)、電影等等創(chuàng)作或翻

41、譯譯之出版、銷銷售、表演等等權(quán)利。Copyrigght heeld orr purcchasedd legaally ffor thhe pubblishiing annd salle of origiinal ccompossitionn or ttransllationn of lliteraature, art, acaddemic articcle, mmusic, motiion piicturee and otherr simiilar wworks, and the rright of peerformming aart annd mussic; vvaluedd at iits

42、 unnamorttized costss.1741著作權(quán)copyyrightt1749累計(jì)減損著作作權(quán)accuumulatted immpairmment copyrright175電腦軟體computeer sofftwaree costt指對(duì)於購(gòu)買(mǎi)或開(kāi)開(kāi)發(fā)以供出售售、出租或以以其他方式行銷之電腦軟軟體。Computeer sofftwaree purcchasedd or ddevelooped ffor saale, rrent oor othher foorm off markketingg.1751電腦軟體commputerr softtware cost1758累計(jì)攤銷-電腦腦軟

43、體Acccumulaated aamortiizatioon coomputeer sofftwaree costt1759累計(jì)減損電腦腦軟體Acccumulaated iimpairrment compuuter ssoftwaare coost176商譽(yù)goodwwill指出價(jià)取得之商商譽(yù)。Goodwilll acqquiredd as aa resuult off a puurchasse.1761商譽(yù)goodwwill1769累計(jì)減損商譽(yù)譽(yù)Accummulateed imppairmeent goodwwill178其他無(wú)形資產(chǎn)oother intanngiblee assetts凡不

44、屬上列各項(xiàng)項(xiàng)之無(wú)形資產(chǎn)產(chǎn)皆屬之。Intangiible aassetss thatt cannnot bee classsifieed intto thee intaangiblle assset heeadinggs aboove.1781遞延退休金成本本deferrred ppensioon cossts1782租賃權(quán)益改良lleasehhold iimprovvementts1788其他無(wú)形資產(chǎn)其他othher inntangiible aassetss otther1789累計(jì)減損-其他他Accumuulatedd impaairmennt otherr18其他資產(chǎn)othher ass

45、sets指不能歸屬於前前五項(xiàng)之資產(chǎn)產(chǎn)，且回收或或變現(xiàn)期限在在一年以上者者，以較長(zhǎng)者者為準(zhǔn)。Assets that cannoot be classsifiedd intoo the asseet heaadingss abovve andd whicch hass recooverabble peeriod longeer thaan onee yearr.181遞延資產(chǎn)deferreed asssets指已發(fā)生之支出出，其效益超超過(guò)一年，應(yīng)應(yīng)由以後各期期負(fù)擔(dān)者。Expendiituress incuurred that will beneffit ovver onne yeaar or on

46、e ooperatting ccycle and sshouldd be aamortiized oover tthe fuuture perioods.1811債券發(fā)行成本ddeferrred boond isssuancce cossts1812長(zhǎng)期預(yù)付租金llong-tterm pprepaiid rennt1813長(zhǎng)期預(yù)付保險(xiǎn)費(fèi)費(fèi)long-term prepaaid innsurannce1814遞延所得稅資產(chǎn)產(chǎn)deferrred iincomee tax assetts nnoncurrrent1815預(yù)付退休金prrepaidd penssion ccost1818其他遞延資產(chǎn)ot

47、her ddeferrred asssets182閒置資產(chǎn)idle asssets指目前未供營(yíng)業(yè)業(yè)上使用之資資產(chǎn)。Assets not uunder operaating use ccurrenntly.1821閒置資產(chǎn)idle asssets184長(zhǎng)期應(yīng)收票據(jù)及及款項(xiàng)lonng-terrm nottes , accouunts aand overddue reeceivaables指收款期間在一一年以上之應(yīng)應(yīng)收票據(jù)、帳帳款及催收帳帳款。Long-teerm nootes, accouunts rreceivvable and ooverduue chaarges that due bbeyo

48、ndd one year or onne opeeratinng cyccle.1841長(zhǎng)期應(yīng)收票據(jù)long-teerm nootes1842長(zhǎng)期應(yīng)收帳款long-teerm acccountts 1843催收帳款overduee receeivablles1847長(zhǎng)期應(yīng)收票據(jù)及及款項(xiàng)與催收收帳款關(guān)係係人longg-termm notees, acccountts andd overrdue rreceivvabless rellated partiies1848其他長(zhǎng)期應(yīng)收款款項(xiàng)otheer lonng-terrm recceivabbles1849備抵呆帳-長(zhǎng)期期應(yīng)收票據(jù)及及款項(xiàng)與催收收帳

49、款alllowancce forr uncoollecttible accouunts longg-termm notees, acccountts andd overrdue rreceivvabless185出租資產(chǎn)asssets lleasedd to ootherss指非以投資或出出租為業(yè)之商商業(yè)供作出租租之自有資產(chǎn)產(chǎn)。Self-owwned aassetss heldd for rennt by a bussinesss whicch is not iin thee inveestmennt or leasiing buusinesss.1851出租資產(chǎn)asssets lleased

50、d to ootherss1859累積折舊出租租資產(chǎn)acccumulaated ddeprecciatioon aassetss leassed too otheer186存出保證金refundaable ddeposiit指存出供作保證證用之現(xiàn)金或或其他資產(chǎn)。Cash orr otheer asssets ddeposiited ffor guuaranttee puurposee.1861存出保證金refundaable ddeposiit188雜項(xiàng)資產(chǎn)misscellaaneouss asseets指不能歸屬於前前述各款之其其他資產(chǎn)。Other aassetss thatt cannno

51、t bee classsifieed undder thhe othher assset hheadinngs abbove.1881受限制存款reestriccted ddeposiit1888雜項(xiàng)資產(chǎn)其他他misceellaneeous aassetss - otther2負(fù)債liabiilitiees指商業(yè)由於過(guò)去去之交易或其其他事項(xiàng)，所所產(chǎn)生之經(jīng)濟(jì)濟(jì)義務(wù)，能以以貨幣衡量，並並將以提供勞勞務(wù)或支付經(jīng)經(jīng)濟(jì)資源之方方式償付者。An obliigatioon of an enntity arisiing frrom paast trransacctionss or eeventss, thee

52、 setttlemennt of whichh may resullt in the ttransffer orr use of asssets, provvisionn of sservicces orr otheer yieeldingg of eeconommic beenefitts in the ffuturee.2122流動(dòng)負(fù)債currentt liabbilitiies指將於一年內(nèi)，以以流動(dòng)資產(chǎn)或或其他流動(dòng)負(fù)負(fù)債償付之債債務(wù)。Liabiliities whichh are reasoonablyy expeected to bee liquuidateed witth currr

53、ent assetts or otherr currrent lliabillitiess withhin a year.211短期借款short-tterm ddebt指向金融機(jī)構(gòu)或或他人借入及及透支之款項(xiàng)項(xiàng)，其償還期期限在一年以以內(nèi)者。Loan orr overrdraftt borrrowed from finanncial instiitutioons orr otheer perrsonall credditorss, duee withhin onne yeaar or one ooperatting ccycle.2111銀行透支bank ovverdraaft2112銀行借款b

54、annk loaan2114短期借款業(yè)主主shortt-termm debttowneers2115短期借款員工工shortt-termm debtt empployeees2117短期借款關(guān)係係人shorrt-terrm debbtrellated partiies2118短期借款其他他shortt-termm debtt othher212應(yīng)付短期票券short-tterm nnotes and bbills payabble指為自貨幣市場(chǎng)場(chǎng)獲取資金，而而委託金融機(jī)機(jī)構(gòu)發(fā)行之短短期票券。Short-tterm nnote iissuedd by ffinanccial iinstittut

55、ionns on behallf of the businesss, foor obttaininng cappital from monettary mmarkett.2121應(yīng)付商業(yè)本票ccommerrcial paperr payaable2122銀行承兌匯票bank accceptaance2128其他應(yīng)付短期票票券otheer shoort-teerm nootes aand biills ppayablle2129應(yīng)付短期票券折折價(jià)disccount on shhort-tterm nnotes and bbills payabble213應(yīng)付票據(jù)notes ppayablle各V

56、ariouss notees to be paaid byy the businness.2131應(yīng)付票據(jù)notes ppayablle2137應(yīng)付票據(jù)關(guān)係係人notees payyable rellated partiies2138其他應(yīng)付票據(jù)other nnotes payabble214應(yīng)付帳款accountts payyable各Variouss accoounts to bee paidd by tthe buusinesss.2141應(yīng)付帳款accountts payyable2147應(yīng)付帳款關(guān)係係人accoounts payabble relatted paartiess215其

57、他金融負(fù)債other ffinanccial lliabillitiess指於一年內(nèi)具有有按潛在不利利於己之條件件與另一方交交換金融資產(chǎn)產(chǎn)或金融負(fù)債債之合約義務(wù)務(wù)。A contrractuaal oblligatiion too exchhange financiial asssets or fiinanciial liiabiliities with anothher enntity underr condditionns thaat aree poteentiallly unnfavorrable to thhe enttity wwithinn a yeear.2151公平價(jià)值變動(dòng)列列入

58、損益之金金融負(fù)債fiinanciial liiabiliities at faair vaalue tthrouggh inccome sstatemment 2152避險(xiǎn)之衍生性金金融負(fù)債deerivattive ffinanccial lliabillity ffor heedgingg 2153以成本衡量之金金融負(fù)債fiinanciial liiabiliities at coost2159金融負(fù)債評(píng)價(jià)調(diào)調(diào)整Adjuustmennts foor chaange iin vallue off finaanciall liabbilitiies216應(yīng)付所得稅income tax ppaya

59、blle應(yīng)付未付之營(yíng)利利事業(yè)所得稅稅。Income tax ppayablle of the bbusineess whhich hhas noot yett beenn paidd.2161應(yīng)付所得稅income tax ppayablle217應(yīng)付費(fèi)用accruedd expeenses凡已發(fā)生而尚未未支付之各項(xiàng)項(xiàng)應(yīng)付費(fèi)用，包包括應(yīng)付薪工工租金利息營(yíng)業(yè)稅應(yīng)付其他稅稅捐及其他應(yīng)應(yīng)付費(fèi)用等皆皆屬之。Expensee incuurred but nnot yeet paiid, inncludiing acccruedd payrroll, accruued reent paayablee, a

60、cccrued interrest ppayablle, acccruedd VAT payabble, aaccrueed taxxes paayablee-otheer andd otheer acccrued expennse paayablee.2171應(yīng)付薪工accruedd payrroll2172應(yīng)付租金rent paayablee2173應(yīng)付利息acccrued interrest ppayablle2174應(yīng)付營(yíng)業(yè)稅sales ttax paayablee2175應(yīng)付稅捐其他他taxes ppayablle otther2178其他應(yīng)付費(fèi)用other aaccrueed ex