會計專業英語辭彙
1254 用品盤存 office supplies
1255 預付所得稅 prepaid income tax
1258 其它預付費用 other prepaid expenses
126 預付款項 prepayments
1261 預付貨款 prepayment for purchases
1268 其它預付款項 other prepayments
128~129 其它流動資產 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 其它流動資產-其它 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 其它基金 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 其它長期投資 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