壹資產類會計科目 1. Asset Accounts 編號科目英文科目. Codes Chinese Account Names English Account Names 1- 資產Assets 11-12 流動資產Current Assets喬喬小公主的記事本跳到主文歡迎來到Joanne&Jamie的小世界部落格全站分類：休閒旅遊相簿部落格留言名片Sep08Tue200918:16會計科目英文對照表一般行業會計科目中英文對照表壹資產類會計科目1.AssetAccounts編號科目英文科目CodesChineseAccountNamesEnglishAccountNames1-資產Assets11-12流動資產CurrentAssets1104現金及約當現金CashandCashEquivalents1101庫存現金CashonHand1102零用金／週轉金PettyCash1103銀行存款CashinBanks1005在途現金CashinTransit1007約當現金CashEquivalents111-短期投資Short-TermInvestments1111有價證券－股票MarketableSecurities-Stock1112有價證券－短期票券MarketableSecurities-Short-TermNotes1113有價證券－政府債券MarketableSecurities-GovernmentBonds1114有價證券－受益憑證MarketableSecurities-Beneficiary'sCertificates1115有價證券－公司債MarketableSecurities-Beneficiay's1116附賣回債券投資InvestmentsinBondswithResaleAgreements1118其他短期投資OtherShort-TermInvestments1119備抵短期投資跌價損失AllowanceforValuationLossofShort-TermInvestments112-117應收款項Receivables112-應收票據NotesReceivable1121應收票據NotesReceivable1122其他應收票據OtherNotesReceivable1123應收票據貼現DiscountedNotesReceivable1129備抵呆帳－應收票據AllowanceforBadDebts-NotesReceivable113-應收票據－關係人NotesReceivable-RelatedParties1131應收票據－關係人NotesReceivable-RelatedParties1132其他應收票據－關係人OtherNotesReceivable-RelatedParties1133應收票據貼現－關係人DiscountedNotesReceivable-RelatedParties1139備抵呆帳－應收關係人票據AllowanceforBadDebts-NotesReceivableduefromRelatedParties114-應收帳款AccountsReceivable1141應收銷售及管理費(證券投資信託業適用)CommissionsandManagementFeesReceivable(forSecuritiesInvestmentandTrustBusiness1144應收帳款AccountsReceivable1145未實現利息收入－應收分期帳款InstallmentAccountsReceivable1146應收租賃款RentsReceivable1147未實現利息收入－應收租賃款UnrealizedInterestIncome-RentsReceivable1148備抵銷貨退回及折讓AllowanceforSalesReturnsandDiscoutns1149備抵呆帳－應收帳款，分期帳款及租賃款AllowanceforBadDebts-Accoutns,Installment,andRentsReceivable115-應收帳款－關係人AccountsReceivable-RelatedParties1153應收帳款－關係人AccountsReceivable-RelatedParties1154應收分期帳款－關係人InstallmentAccountsReceivable-RelatedParties1155未實現利息收入－應收關係人分期帳款UnrealizedInterestIncome-InstallmentAccountsReceivablefromRelatedParties1156應收租賃款－關係人RentsReceibable-Rela