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1、會計科目中英對照及編碼一級科目FIRSTGRADE二級科目SECONDGRADE三級科目THIRDGRADE四級科目FOURTHGRADE名稱ACCOUNT科目說明EXPLANATIONOFACCOUNT1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。Economicresourcescontrolledbyanentityasaresultofpasttransactionsoreventsandfromwhichfutureeconomicbenefitsprobablyareo

2、btained.11~12流動資產currentassets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。Currentassetsarecashandotherassetsexpectedtobeconvertedtocash,sold,orconsumedwithinayear111現金及約當現金cashandcashequivalents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。Consists

3、ofcashonhand,cashinbank,revolvingfunds,pettycashandhighlyliquidityinvestmentsandcashthatcanbeconvertedmomentarily,butcashthatiseitherrestrictedtobeusedonlyforspecifiedpurposesorbyregulationorcontractsisexcluded.1111庫存現金cashonhand1112零用金／週轉金pettycash/revolvingfunds1113銀行

4、存款cashinbanks1114定期存款depositaccount1115可轉讓定存單negotiablecertificateofdeposite1116在途現金cashintransit1117約當現金cashequivalents1118其他現金及約當現金othercashandcashequivalents112短期投資short-terminvestments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。Consistsoffinancialassetsatfairvaluet

5、hroughincomestatement,financialassetsinavailable-for-saleandfinancialassetsinheld-to-maturity-current.1121公平價值變動列入損益之金融資產financialassetsatfairvaluethroughincomestatement1122備供出售金融資產financialassetsinavailable-for-sale1123持有至到期日金融資產financialassetsinheld-to-maturity1129金融資

6、產評價調整Adjustmentsforchangeinvalueofinvestment115避險性金融資產financialassetsforhedging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。financialassetsoneffectivehedgingshouldbevaluedbyfairvalueanddistinguishedbyliquidity1151避險之衍生性金融資產derivativefinancialassetsforhed

7、ging1156避險之衍生性金融資產評價調整Adjustmentsforchangeinvalueofderivativefinancialassetsforhedging113應收票據notesreceivable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。Awrittenpromisethatisexpectedtobecollectedbyabusinessandshouldtakestocktheamountsuncollectibleassettlement.Thenacc

8、ountreasonableallowancetobethedeductionofnotereceivable.1131應收票據notesreceivable1132應收票據貼現discountednotesreceiv