中英對照會計科目

會計科目  中英對照
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/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 其他現金及 約當現金 other cash and cash equivalents
112 短期投資 short-term investments
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 -其他 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 -關係人  notes receivable - related parties
1138  其他應收票據  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 -關係人  accounts receivable - related parties
1149 備抵呆帳 －應收帳款  allowance for uncollec- tible accounts - accounts receivable
118 其他應收款 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 其他應收款 - 關係人  other receivables - related parties
1188 其他應收款 - 其他  other receivables - other
1189 備抵呆帳 - 其他應收款  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 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
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 其他預付費用 other prepaid expenses
126 預付款項 prepayments
1261 預付貨款 prepayment for purchases
1268 其他預付款項  other prepayments
128~129 其他流動資產 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(股東)往來  owners'(stockholders') current account
1294 同業往來 current account with others
1298 其他流動資產-其他  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 其他基金  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 其他長期投資  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
1589 累積折舊- 雜項固定資產 accumulated depreciation - miscellaneous property, plant, and equipment
16 遞耗資產 depletable assets
161 遞耗資產 depletable assets
1611 天然資源 natural resources
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
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 電腦軟體 computer software
1751 電腦軟體  computer software cost
176 商譽 goodwill
1761 商譽  goodwill
177 開辦費 organization costs
1771 開辦費  organization costs
178 其他無形資產 other intangibles
1781 遞延退休金成本  deferred pension costs
1782 租賃權益改良  leasehold improvements
1788  其他無形資產-其他  other intangible assets - other
18 其他資產 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 其他遞延資產 other deferred assets
182 閒置資產 idle assets
1821 閒置資產  idle assets
184 長期應收票據及款項與催收帳款 long-term notes , accounts and overdue receivables
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
1847  長期應收票據及款項與催收帳款-關係人 long-term notes, accounts and overdue receivables- related parties
1848 其他長期應收款項 other long-term receivables
1849  備抵呆帳-長期應收票據及款項與催收帳款  allowance for uncollectible accounts - long-term notes, accounts and overdue receivables
185 出租資產 assets leased to others
1851 出租資產  assets leased to others
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
186 存出保證金 refundable deposit
1861 存出保證金  refundable deposits
188 雜項資產 miscellaneous assets
1881 受限制存款  certificate of deposit - restricted
1888  雜項資產 -其他  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
2115 短期借款 -員工  short-term borrowings - employees
2117  短期借款 -關係人  short-term borrowings- related parties
2118 短期借款 -其他  short-term borrowings - other
212 應付短期票券 short-term notes and bills payable
2121 應付商業本票 commercial paper payable
2122  銀行承兌匯票  bank acceptance
2128 其他應付短期票券  other short-term notes and bills payable
2129  應付短期票券折價  discount on short-term notes and bills payable
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  其他應付票據  other notes payable
214 應付帳款 accounts pay able
2141 應付帳款  accounts payable
2147 應付帳款 -關係人 accounts payable - related parties
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 -其他 accrued taxes payable- other
2178 其他應付費用  other accrued expenses payable
218~219 其他應付款 other payables
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
2185  應付設備款  Payables on equipment
2187 其他應付款 -關係人 other payables - related parties
2191 應付股利  dividend payable
2192 應付紅利  bonus payable
2193 應付董監事酬勞 compensation payable to directors and supervisors
2198  其他應付款 -其他  other payables - other
226 預收款項advance receipts 
2261 預收貨款  sales revenue received in advance
2262 預收收入  revenue received in advance
2268 其他預收款  other advance receipts
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據及款項  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據及款項-關係人  long-term notes and accounts payables to related parties - current portion
2278  其他一年或一營業週期內到期長期負債  other long-term lia- bilities - current portion
228~229 其他流動負債 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
2291 遞延所得稅負債 deferred income tax 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
2298 其他流動負債-其他 other current liabilities - 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
2319 應付公司債溢(折)價  premium(discount) on 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
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
2328 長期借款 -其他 long-term loans payable - other
233 長期應付票據及款項 long-term notes and accounts payable
2331  長期應付票據 long-term notes payable
2332 長期應付帳款 long-term accounts pay-able
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
2338 其他長期應付款項 other long-term payables
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
235 應計退休金負債 accrued pension liabilities
2351 應計退休金負債  accrued pension liabilities
238 其他長期負債 other long-term liabilities
2388 其他長期負債-其他 other long-term liabilities - other
28 其他負債 other liabilities
281 遞延負債 deferred liabilities
2811 遞延收入  deferred revenue
2814  遞延所得稅負債  deferred income tax liabilities
2818 其他遞延負債 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
2888 雜項負債 -其他  miscellaneous liabilities - other

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
3114 待分配股票股利  stock dividends to be distributed
3115 資本 capital
32 資本公積 additional paid-in capital
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
326 受贈公積  donated surplus
3261  受贈公積 donated surplus
328 其他資本公積  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)
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
3322 改良擴充準備 improvement and expansion reserve
3323  償債準備  special reserve for redemption of liabilities
3328 其他特別盈餘公積  other special reserve
335 未分配盈餘(或累積虧損)  retained earnings-unappropriated (or accumulated deficit)
3351 累積盈虧 accumulated profit or loss
3352 前期損益調整  prior period adjustments
3353 本期損益  net income or loss for current period
34 權益調整 equity adjustments
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  未認列為退休金成本之淨損失  net loss not recognized as pension cost
3431 未認列為退休金成本之淨損失 net loss not recognized as pension costs
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 其他營業收入 other operating revenue
488 其他營業收入-其他  other operating revenue
4888  其他營業收入-其他 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
5124 進貨折讓 charges on purchased merchandise
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)
5157 修繕費  repair(s) and maintenance (expense )
5158  包裝費  packing expenses
5161 水電瓦斯費  utilities (expense)
5162 保險費  insurance (expense)
5163 加工費  manufacturing overhead - outsourced
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 其他製造費用  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 其他營業成本 other operating costs
588 其他營業成本-其他  other operating costs-other
5888  其他營業成本-其他 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)
6157 修繕費  repair(s) and maintenance (expense)
6159 廣告費  advertisement expense, advertisement
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  傭金支出  commission (expense)
6176 訓練費  training (expense)
6188 其他推銷費用  other selling expenses
62 管理及總務費用 general & administrative expenses
625~628 管理及總務費用  general & administrative 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)
6257 修繕費 repair(s) and maintenance (expense)
6259 廣告費  advertisement expense, advertisement
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 expense
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
6274 研究發展費用  research and development expense
6275 傭金支出  commission (expense)
6276 訓練費  training (expense)
6278 勞務費 professional service fees
6288 其他管理及總務費用  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
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)
6357 修繕費 repair(s) and maintenance (expense)
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)
6378 其他研究發展費用  other research and development expenses

7 營業外收入及費用 non-operating revenue and expenses, other income(expense) 
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
7121 權益法認列之投資收益  investment income recognized under equity method
7122 股利收入  dividends income
7123 短期投資市價回升利益  gain on market price recovery of short-term investment
713 兌換利益  foreign exchange gain
7131 兌換利益 foreign exchange gain
714 處分投資收益  gain on disposal of investments
7141  處分投資收益  gain on disposal of investments
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 其他營業外收入  other non-operating revenue
7481 捐贈收入  donation income
7482 租金收入  rent revenue/income
7483 傭金收入  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
7486 存貨跌價回升利益  gain from price recovery of inventory
7487  壞帳轉回利益  gain on reversal of bad debts
7488 其他營業外收入-其他  other non-operating revenue- other items
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
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
753 兌換損失  foreign exchange loss
7531 兌換損失 foreign exchange loss
754 處分投資損失  loss on disposal of investments
7541 處分投資損失  loss on disposal of investments
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 其他營業外費用  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
7886 存貨跌價及呆滯損失 loss for market price decline and obsolete and slow-moving inventories
7888 其他營業外費用-其他 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)

9 非經常營業損益 nonrecurring gain or loss 
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
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
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
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