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1、会计双语词汇一級 科目FIRSTGRADE二級 科目SECONDGRADE三級 科目THIRDGRADE四級 科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATION OF ACCOUNT1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。Econo mic resources con trolled by an en tity as a result of past tran sacti ons or eve nts and from which future econo mic ben efits probably
2、are obta in ed.1112流動資產curre nt 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。Curre nt assets are cash and other assets expected to be con verted to cash, sold, or con sumed withi n a year111現金及約當現金cash and cash equivale nts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1111庫存現金cash on hand1112零用金/週轉金pe
3、tty cash/revolv ing funds一級 科目FIRSTGRADE二級 科目SECONDGRADE三級 科目THIRDGRADE四級 科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATION OF ACCOUNT1113銀行存款cash in banks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。Con sists of cash on hand, cash in bank, revolv ing fun ds, petty cash and highly liquidity in vestme nts and cash that
4、 can be con verted mome ntarily, but cash that is either restricted to be used only for specified purposes or by regulati on or con tracts is excluded.1114定期存款 deposit acco unt1115可轉讓定存單n egotiable certificate of deposite1116在途現金cash in tran sit1117約當現金cash equivale nts1118其他現金及約當現金 other cash and c
5、ash equivale nts112短期投資short-term in vestme nts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。Con sists of finan cial assets at fair value through in come stateme nt, finan cial assets in available-for- sale and finan cial assets in held-to- maturity-curre nt.1121公平價值變動列入損益 之金融資產finan cial assets
6、at fair value through in come stateme nt1122備供出售金融資產 finan cial assets in available-for-sale1123持有至到期日金融資產 finan cial assets in held-to-maturity一級 科目FIRSTGRADE二級 科目SECONDGRADE三級 科目THIRDGRADE四級 科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATION OF ACCOUNT1129金融資產評價調整 Adjustme nts for cha nge in value of in vestme
7、 nt115避險性金融資產 finan cial assets for hedgi ng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。finan cial assets on effective hedgi ng should be valued by fair value and disti nguished by liquidity1151避險之衍生性金融資產 derivative finan cial assets for hedgi ng1156避險之衍生性金融資產 評價調整Adjustme nts
8、 for cha nge in value of derivative finan cial assets for hedgi ng113應收票據no tes receivable商業應收之各種票據。 結算時應評估應收票據 無法收現之金額，提列 適當之備抵呆帳，列為 應收票據之減項。A writte n promise that is expected to be collected by a bus in ess and should take stock the amounts un collectible as settleme nt. Then1131應收票據no tes receiv
9、able1132應收票據貼現disco un ted no tes receivable1137應收票據-關係人 no tes receivable - related parties1138其他應收票據otherno tes receivable一級 科目FIRSTGRADE二級 科目SECONDGRADE三級 科目THIRDGRADE四級 科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATION OF ACCOUNT1139備抵呆帳-應收票據 allowa nee forun collectible aeeo unts - no tes receivableaeeo un
10、t reas on able allowa nee to be the deducti on of note receivable.114應收帳款aeeo unts receivable凡因出售產品、商品或 提供勞務等而發生之債 權。結算時應評估應收 帳款無法收現之金額， 提列適當之備抵呆帳， 列為應收帳款之減項。Trade receivables arising from the sale of products, goods or services to customers and should take stock the amounts un collectible as settle
11、me nt. Then aeeo unt reas on able allowa nee to be the deducti on of aeeo unts receivable.1141應收帳款aceou nts receivable1142應收分期帳款in stallme nt aeeo unts receivable1147應收帳款-關係人 aeeo unts receivable - related parties1149備抵呆帳-應收帳款 allowa nee forun collectible aeeo unts -aeeo unts receivable118其他應收帳款othe
12、r receivables指不能歸屬於應收帳款 之款項。結算時應評估 其他應收款無法收現之 金額，提列適當之備抵 呆帳，列為其他應收帳1184應收收益earned reve nue receivable1185應收退稅款income tax refund receivable一級 科目FIRSTGRADE二級 科目SECONDGRADE三級 科目THIRDGRADE四級 科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATION OF ACCOUNT1187其他應收款-關係人 other receivables - related parties款之減項。Receivables
13、 not classified un der the headi ngs above and should take stock the amounts un collectible as settleme nt. Then acco unt reas on able allowa nee to be the deducti on of other receivable.1188其他應收款-其他other receivables - other1189備抵呆帳-其他應收款 allowa nee forun collectible aeeo unts -acco unts receivable1
14、21122存貨 inventories指備供正常營業出售之 商品、製成品、副產 品；或正在生產中之在 製品，將於加工完成後 出售者；或將直接、間 接用於生產供出售之商 品或勞務之材料或 物料。Products, fini shed goods, by-products that are available for sale un der no rmal operati on; or work-i n- process being processed that is expected to be sold whe n completed; or materials or supplies tha
15、t are expected to be1211商品存貨 mercha ndise inven tory1212奇銷商品con sig ned mercha ndise1213在途商品merchandise in tran sit1219備抵存貨跌價損失 allowa nee to reduce inven tory to market1221製成品 finished goods1222奇銷製成品con sig ned fini shed goods1223副產品 by-products1224在製品 work in process1225委外加工work in process -outsou
16、rced1226原料 raw materials一級 科目FIRSTGRADE二級 科目SECONDGRADE三級 科目THIRDGRADE四級 科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATION OF ACCOUNT1227物料 suppliesused directly or in directly in produc ing the goods (or services) available for sale.1228在途原物料materials and supplies in tra nsit1229備抵存貨跌價損失 allowa nee to reduce i
17、nven tory to market125預付費用prepaid expenses預付費用包括預付薪 資、租金、保險費、用 品盤存、所得稅及其他 預付費用等，能在一年 內消耗者。Con sists of prepaid payroll, prepaid rent, prepaid in sura nee, office supplies, prepaid in come tax, and other prepaid expe nse that are expected to be con sumed withi n one year.1251預付薪資prepaid payroll1252預付
18、租金prepaid rents1253預付保險費prepaid in sura nee1254用品盤存office supplies1255預付所得稅prepaid in come tax1258其他預付費用other prepaid expe nses126預付款項prepayme nts指預為支付之各項本钱 或費用。但因購置固定 資產而依約預付之款項1261預付貨款prepayment for purchases一級 科目FIRSTGRADE二級 科目SECONDGRADE三級 科目THIRDGRADE四級 科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATION OF
19、ACCOUNT1268其他預付款項 other prepayme nts及備供營業使用之未完 工程營造款，應列入固 定資產項下。Cost and expe nses that are paid in adva nee. But con tract payme nts on property, pla nt and equipme nt purchased or on con struct ion-i n- progress for con struct ion to be usee in operati on should be classified un der property, pla
20、nt and equipme nt.128129其他流動資產other curre nt assets指不能歸屬於前述各款 之流動資產。Curre nt assets that cannot be classified un der the above curre nt asset headi ngs.1281進項稅額prepaid sales tax1282留抵稅額overpaid sales tax1283暫付款temporary payme nts1284代付款payment on behalf of others1285員工借支 advances to employees1286存出保
21、證金refun dable deposits一級 科目FIRSTGRADE二級 科目SECONDGRADE三級 科目THIRDGRADE四級 科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATION OF ACCOUNT1287受限制存款 restricted deposits )1291遞延所得稅資產 deferred in come tax assets(curre nt)1292遞延兌換損失 deferred foreig n exchange losses1293業主(股東)往來owners (stockholder curre nt acco unt1294同業往來
22、Trades curre nt acco unt1298其他流動資產-其他 other curre nt assets - other13基金及長期投資fun ds and Iong-termin vestme nts指商業為特疋用途而提 撥之各類基金及因業務 目的而為長期性之投 資。Assets and Ion g-term in vestme nts that are desig nated for specific purposes.131基金funds指為特定用途所提列之 資產，如償債基金、改1311償債基金redemption fund (or sinking fund)一級 科目F
23、IRSTGRADE二級 科目SECONDGRADE三級 科目THIRDGRADE四級 科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATION OF ACCOUNT1312改良及擴充基金fund for improveme nt and expa nsion良及擴充基金、意外損 失準備基金等。Assets that are desig nated for specific purposes, for example, redempti on fund, fund for improveme nt and expa nsion and contingency fund.1313
24、意外損失準備基金 contingency fund1314退休基金 pension fund1318其他基金other funds132134長期投資Ion g-term in vestme nts指長期性之投資，如投 資其他企業發行之股 票、債券或投資不動產 等。Lon g-term in vestme nts in cludi ng in vesti ng in stock bonds and real estate.1321公平價值變動列入損益 之金融資產-非流動 finan cial assets at fair value through in come stateme nt -no
25、n curre nt1322備供出售金融資產非 流動 finan cial assets in available-for-sale - non curre nt1323持有至到期日金融資產 非流動 finan cial asset in held-to- maturity -non curre nt1325以本钱衡量之金融資產 finan cial assets at cost-non curre nt一級 科目FIRSTGRADE二級 科目SECONDGRADE三級 科目THIRDGRADE四級 科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATION OF ACCOUN
26、T1329金融資產評價調整 Adjustme nts for cha nge in value of in vestme nt1331採權益法之長期股權投資 Ion g-termin vestme nts at equity1341長期不動產投資lon g-term real estate in vestme nts1345人壽保險現金解約價值 cash surre nder value of life in sura nce1349其他長期投資otherIon g-term in vestme nts1415固定資產Fixed assets指為供營業上使用，非 以出售為目的，且使用 年限在一
27、年以上之有形 資產，除土地外，應於 達到可供使用狀態時， 以合理而有系統之方 法，按期提列折舊，其 累計折舊應列為固定資 產之減項。Assets which are purchased for con ti nued and longterm use in ear ning profit in a bus in ess. They are written off aga inst profits over一級 科目FIRSTGRADE二級 科目SECONDGRADE三級 科目THIRDGRADE四級 科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATION OF ACCOUN
28、Ttheir an ticipated life by chargi ng depreciati on expe nses (with excepti on of Ian d). Accumulated depreciati on is show n in the face of the bala nee sheet or in the no tes.141土地 land指營業上使用之土地及 具有永久性之土地改 良。Land and perpetual land improveme nts for operati ng use.1411土地 land1417土地重估增值land - reval
29、uati on in creme nts1419累計減損-土地 accumulated impairme nt Ta nd142土地改良物land improveme nts凡在自有土地上從事非 永久性整理改良工程之 本钱皆屬之。Enhan ceme nts or improveme nts on the self-ow ned land that with limited useful lives.1421土地改良物land improveme nts1427土地改良物-重估增值land improveme nts - revaluati on in creme nts1428累計折舊一土地
30、改良物 accumulated depreciati on Ta nd improveme nts一級 科目FIRSTGRADE二級 科目SECONDGRADE三級 科目THIRDGRADE四級 科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATION OF ACCOUNT1429累計減損-土地改良物 accumulated impairme nt -a nd improveme nts143房屋及建築buildings指營業上使用之自有房 屋建築及其他附屬設 備。Self-ow ned buildi ngs and their auxiliary equipme nt av
31、ailable for use in operati on.1431房屋及建築buildings1437房屋及建築-重估增值 buildi ngs -evaluati on in crements1438累計折舊-房屋及建築 accumulated depreciati on -buildi ngs1439累計減損-房屋及建築accumulated impairme nt -buildi ngs144146機器具及設備 machi nery and eauipme nt指自有之直接或間接提 供生產之機器具、 運輸設備、辦公設備及 其各項設備零配件。Self-ow ned machi nery
32、that are used directly or in directly in producti on, tran sportatio n equipme nt, office equipme nt and other equipme nt.1441機器具machi nery1447機器具-重估增值machi nery - revaluati on in creme nts1448累計折舊-機器具 accumulated depreciati on - machi nery一級 科目FIRSTGRADE二級 科目SECONDGRADE三級 科目THIRDGRADE四級 科目FOURTHGRA
33、DE名稱ACCOUNT科目說明EXPLANATION OF ACCOUNT1449累計減損-機器具 accumulated impairme nt - machi nery151租賃資產leased assets指依資本租賃契約所承 租之資產。Assets leased un der capital lease con tracts.1511租賃資產leased assets1518累計折舊-租賃資產 accumulated depreciati on -leased assets1519累計減損-租賃資產 accumulated impairme nt -leased assets152租賃
34、權益改良leasehold improveme nts指在依營業租賃契約承 租之租賃標的物上之改 良。Upgradi ng made to leased property un der operati ng lease con tracts.1521租賃權益改良 leasehold improveme nts1528累計折舊-租賃權益改 良 accumulateddepreciati on - leasehold improveme nts一級 科目FIRSTGRADE二級 科目SECONDGRADE三級 科目THIRDGRADE四級 科目FOURTHGRADE名稱ACCOUNT科目說明EXP
35、LANATION OF ACCOUNT1529累計減損-租賃權益改 良 accumulated impairme nt -leasehold improveme nts156未完工程及預付購置設 備款 construction inprogress and prepayme nts for equipme nt指正在建造或裝置而尚 未完竣之工程及預付購 置供營業使用之設備款 項等。Con structi on un der progress or work ing in process, and prepayme nts for equipme nt purchased for use in
36、operati on.1561未元工程con struct ion in progress1562預付購置設備款 prepayme nts for equipme nt1569累計減損-未完工程 accumulated impairme nt -con structi on in progress158雜項固定資產 miscella neous property, pla nt, and equipme nt指不能歸屬於前述各款 之資產。Assets that cannot be classified un der the asset headi ngs above.1581雜項固定資產 mi
37、scella neous property, pla nt, and equipme nt一級 科目FIRSTGRADE二級 科目SECONDGRADE三級 科目THIRDGRADE四級 科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATION OF ACCOUNT1587雜項固定資產-重估增 值 miscella neous property, pla nt, and equipme nt - revaluati on in creme nts1588累計折舊-雜項固定資 產 accumulated depreciati on - miscella neous proper
38、ty, pla nt, and equipme nt1589累計減損-雜項固定資 產 accumulated impairme nt - miscella neous property, pla nt, and equipme nt16遞耗資產 depletable assets指資產價值將隨開採、 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, cutti ng and other con sumpti on methods.161遞耗資產depletable asse
39、ts指資產價值將隨開採、 砍伐或其他使用方法而 耗竭之天然資源。Natural resources, the1611天然資源n atural resources一級 科目FIRSTGRADE二級 科目SECONDGRADE三級 科目THIRDGRADE四級 科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATION OF ACCOUNT1617天然資源-重估增值n atural resources - revaluati on in creme ntsvalue of which will be exhausted by mining, cutti ng and other c
40、on sumpti on methods.1618累計折耗-天然資源 accumulated depleti on -n atural resources1619累計減損-天然資源 accumulated impairme nt -n atural resources17無形資產intan gible assets指無實體存在而具經濟 價值之資產。The assets lacked physical substa nee but qualified econo mic value.171商標權 trademarks指依法取得或購入之商 標權。Trademark right held or pu
41、rchased legally; valued at un amortized costs.1711商標權 trademarks1717商標權-重估增值 trademarks - revaluati on in creme nts1719累計減損-商標權 accumulated impairme nt - trademarks172專利權patents指依法取得或購入之專 利權。The pate nt right held oi1721專利權patents一級 科目FIRSTGRADE二級 科目SECONDGRADE三級 科目THIRDGRADE四級 科目FOURTHGRADE名稱ACCOUN
42、T科目說明EXPLANATION OF ACCOUNT1727專利權-重估增值 pate nts -evaluati onin crementspurchased legally.1729累計減損-專利權 accumulated impairme nt -pate nts173特許權fran chise凡為營業而取得之特許 權屬之。Fran chise obta ined for operati on.1731特許權fran chise1739累計減損-特許權accumulated impairme nt -fran chise174著作權copyright指依法取得或購入文 學、藝術、學術、音 樂、電影等創作或翻譯 之出版、銷售、表演等 權利。Copyright held or purchased legally for the p