會計雙語詞匯

1、 PAGE 99會計科目中中英對照及及編碼一級科目firsttgradee二級科目seCONNDgradee三級科目THIRDDgradee四級科目FOURTTHgradee名 稱稱accouunt科目說明EXPLAANATIIONOFaCCOUUNT1資產(chǎn)asssets指商業(yè)透過過交易或其其他事項所所獲得之經(jīng)經(jīng)濟資源，能能以貨幣衡衡量並預(yù)期期未來能提提供經(jīng)濟效效益者。Econoomic resoourcees coontroolledd by an eentitty ass a rresullt off passt trransaactioons oor evventss andd froo

2、m whhich futuure eeconoomic beneefitss proobablly arre obbtainned.11122流動資產(chǎn)curreent aassetts指現(xiàn)金、短短期投資及及其他預(yù)期期能於一年年內(nèi)變現(xiàn)或或耗用之資資產(chǎn)。Curreent aassetts arre caash aand ootherr asssets expeectedd to be cconveertedd to cashh, soold, or cconsuumed withhin aa yeaar111現(xiàn)金及約當(dāng)當(dāng)現(xiàn)金caash aand ccash equiivaleents包括庫存現(xiàn)現(xiàn)金

3、、銀行行存款及週週轉(zhuǎn)金、零零用金，及及隨時可轉(zhuǎn)轉(zhuǎn)換成定額額現(xiàn)金且即即將到期而而其利率變變動對其價價值影響甚甚少之短期期且具高度度流動性之之投資。不不包括已指指定用途或或依法律或或契約受有限制者。Consiists of ccash on hhand, cassh inn bannk, rrevollvingg funnds, pettty caash aand hhighlly liiquiddity inveestmeents and cashh thaat caan bee connvertted mmomenntariily, but cashh thaat iss eitther re

4、sttrictted tto bee useed onnly ffor sspeciifiedd purrposees orr by reguulatiion oor coontraacts is eexcluuded.1111庫存現(xiàn)金cash on hhand1112零用金週週轉(zhuǎn)金peetty cashh/revvolviing ffundss1113銀行存款cash in bbankss1114定期存款depossit aaccouunt1115可轉(zhuǎn)讓定存存單negottiablle certiificaate oof ddepossite1116在途現(xiàn)金cash in ttranssit

5、1117約當(dāng)現(xiàn)金cash equiivaleents1118其他現(xiàn)金及及約當(dāng)現(xiàn)金金otheer caash aand ccash equiivaleents112短期投資sshortt-terrm innvesttmentts指短期性之之投資，包包括公平價價值變動列列入損益之之金融資產(chǎn)產(chǎn)、備供出出售金融資資產(chǎn)及持有到期期日金融資資產(chǎn)。Consiists of ffinannciall asssets at ffair valuue thhrouggh inncomee staatemeent, finaanciaal asssetss in avaiilablle-foor-saale aan

6、d ffinannciall asssets in hheld-to-mmaturrity-currrent.1121公平價值變變動列入損損益之金融融資產(chǎn)finannciall asssets at ffair valuue thhrouggh inncomee staatemeent 1122備供出售金金融資產(chǎn)ffinannciall asssets in aavaillablee-forr-salle1123持有至到期期日金融資資產(chǎn)finnanciial aassetts inn helld-too-matturitty1129金融資產(chǎn)評評價調(diào)整AAdjusstmennts ffor cc

7、hangge inn vallue oof innvesttmentt115避險性金融融資產(chǎn)fiinanccial asseets ffor hhedgiing指依避險會會計指定且且為有效避避險工具之之金融資產(chǎn)產(chǎn)，應(yīng)以公公平價值衡衡量，並應(yīng)應(yīng)依流動性性區(qū)分為流流動與非流流動，非流流動者應(yīng)改改列其他資資產(chǎn)項下。finannciall asssets on effeectivve heedginng shhouldd be valuued bby faair vvaluee andd disstingguishhed bby liiquiddity1151避險之衍生生性金融資資產(chǎn)derrivatt

8、ive finaanciaal asssetss forr heddgingg1156避險之衍生生性金融資資產(chǎn)評價調(diào)調(diào)整Adjjustmmentss forr chaange in vvaluee of deriivatiive ffinannciall asssets for hedgging113應(yīng)收票據(jù)notess recceivaable商業(yè)應(yīng)收之之各種票據(jù)據(jù)。結(jié)算時時應(yīng)評估應(yīng)應(yīng)收票據(jù)無無法收現(xiàn)之之金額，提提列適當(dāng)之之備抵呆帳帳，列為應(yīng)應(yīng)收票據(jù)之之減項。A wriittenn proomisee thaat iss exppecteed too be colllecteed byy a

9、 bbusinness and shouuld ttake stocck thhe ammountts unncolllectiible as ssettllemennt. TThen accoount reassonabble aallowwancee to be tthe ddeducctionn of notee recceivaable.1131應(yīng)收票據(jù)notess recceivaable1132應(yīng)收票據(jù)貼貼現(xiàn)disscounnted notees reeceivvablee1137應(yīng)收票據(jù)關(guān)係人nnotess recceivaable reelateed paartiees1138

10、其他應(yīng)收票票據(jù)othher nnotess recceivaable1139備抵呆帳應(yīng)收票據(jù)據(jù)alloowancce foor unncolllectiible accoountss nootes receeivabble114應(yīng)收帳款accouunts receeivabble凡因出售產(chǎn)產(chǎn)品、商品品或提供勞勞務(wù)等而發(fā)發(fā)生之債權(quán)權(quán)。結(jié)算時時應(yīng)評估應(yīng)應(yīng)收帳款無無法收現(xiàn)之之金額，提提列適當(dāng)之之備抵呆帳帳，列為應(yīng)應(yīng)收帳款之之減項。Tradee recceivaabless ariisingg froom thhe saale oof prroduccts, goodds orr serrvicees

11、 too cusstomeers aand sshoulld taake sstockk thee amoountss unccolleectibble aas seettleementt. Thhen aaccouunt rreasoonablle alllowaance to bbe thhe deeducttion of aaccouunts receeivabble.1141應(yīng)收帳款aaccouunts receeivabble1142應(yīng)收分期帳帳款insstalllmentt acccountts reeceivvablee1147應(yīng)收帳款關(guān)係人aaccouunts receeiva

12、bble rellatedd parrtiess1149備抵呆帳應(yīng)收帳款款alloowancce foor unncolllectiible accoountss aaccouunts receeivabble118其他應(yīng)收帳帳款otherr recceivaabless指不能歸屬屬於應(yīng)收帳帳款之款項項。結(jié)算時時應(yīng)評估其其他應(yīng)收款款無法收現(xiàn)現(xiàn)之金額，提提列適當(dāng)之之備抵呆帳帳，列為其其他應(yīng)收帳帳款之減項項。Receiivablles nnot cclasssifieed unnder the headdingss aboove aand sshoulld taake sstockk thee a

13、moountss unccolleectibble aas seettleementt. Thhen aaccouunt rreasoonablle alllowaance to bbe thhe deeducttion of ootherr recceivaable.1184應(yīng)收收益eearneed reevenuue reeceivvablee1185應(yīng)收退稅款款incoome ttax rrefunnd reeceivvablee1187其他應(yīng)收款款關(guān)係人人otheer reeceivvablees relaated partties1188其他應(yīng)收款款其他ootherr recceiv

14、aabless ootherr1189備抵呆帳其他應(yīng)收收款alllowannce ffor uuncolllecttiblee acccountts accoountss recceivaable121122存貨invventooriess指備供正常常營業(yè)出售售之商品、製成品、副產(chǎn)品；或正在生生產(chǎn)中之在在製品，將將於加工完完成後出售售者；或?qū)⒅苯印㈤g間接用於生生產(chǎn)供出售售之商品（或或勞務(wù)）之之材料或物物料。Produucts, finnisheed gooods, by-prodductss thaat arre avvailaable for salee undder nnormaal o

15、pperattion; or workk-in-proccess beinng prrocesssed thatt is expeectedd to be ssold whenn commpletted; or mmaterrialss or supppliess thaat arre exxpectted tto bee useed diirecttly oor inndireectlyy in prodducinng thhe gooods (or servvicess) avvailaable for salee.1211商品存貨mmerchhandiise iinvenntoryy12

16、12寄銷商品cconsiignedd merrchanndisee1213在途商品mmerchhandiise iin trransiit1219備抵存貨跌跌價損失aallowwancee to reduuce iinvenntoryy to markket1221製成品fiinishhed ggoodss1222寄銷製成品品conssigneed fiinishhed ggoodss1223副產(chǎn)品byy-prooductts1224在製品woork iin prrocesss1225委外加工wwork in pproceess outtsourrced1226原料raww matteriaa

17、ls1227物料supppliees1228在途原物料料mateerialls annd suuppliies iin trransiit1229備抵存貨跌跌價損失aallowwancee to reduuce iinvenntoryy to markket125預(yù)付費用pprepaaid eexpennses預(yù)付費用包包括預(yù)付薪薪資、租金金、保險費費、用品盤盤存、所得得稅及其他他預(yù)付費用用等，能在在一年內(nèi)消消耗者。Consiists of pprepaaid ppayrooll, preppaid rentt, prrepaiid innsuraance, offfice suppplies

18、s, prrepaiid inncomee taxx, annd otther preppaid expeense thatt aree exppecteed too be conssumedd witthin one yearr.1251預(yù)付薪資pprepaaid ppayrooll1252預(yù)付租金pprepaaid rrentss1253預(yù)付保險費費preppaid insuurancce1254用品盤存oofficce suuppliies1255預(yù)付所得稅稅preppaid incoome ttax1258其他預(yù)付費費用othher pprepaaid eexpennses126預(yù)付款

19、項prepaaymennts指預(yù)為支付付之各項成成本或費用用。但因購購置固定資資產(chǎn)而依約約預(yù)付之款款項及備供供營業(yè)使用用之未完工工程營造款款，應(yīng)列入入固定資產(chǎn)產(chǎn)項下。Cost and expeensess thaat arre paaid iin addvancce. BBut ccontrract paymmentss on proppertyy, pllant and equiipmennt puurchaased or oon coonstrructiion-iin-prrogreess ffor cconsttructtion to bbe ussed iin opperattion

20、shouuld bbe cllassiifiedd undder propeerty, plaant aand eequippmentt.1261預(yù)付貨款pprepaaymennt foor puurchaases1268其他預(yù)付款款項otherr preepaymmentss128129其他流動資資產(chǎn)otherr currrentt asssets指不能歸屬屬於前述各各款之流動動資產(chǎn)。Curreent aassetts thhat ccannoot bee claassiffied undeer thhe abbove currrent asseet heeadinngs.1281進項稅額p

21、repaaid ssaless taxx1282留抵稅額overppaid salees taax1283暫付款tempooraryy payymentts1284代付款paaymennt onn behhalf of ootherrs1285員工借支aadvannces to eemplooyeess1286存出保證金金refunndablle deeposiits1287受限制存款款restrricteed deeposiit1291遞延所得稅稅資產(chǎn)deeferrred iincomme taax asssetss(currrentt)1292遞延兌換損損失deferrred foreei

22、gn exchhangee lossses1293業(yè)主(股東東)往來oownerrs (stocckhollderss) ccurreent aaccouunt1294同業(yè)往來TTradees ccurreent aaccouunt1298其他流動資資產(chǎn)其他他otheer cuurrennt asssetss ootherr13基金及長期期投資fuunds and longg-terrm innvesttmentts指商業(yè)為特特定用途而而提撥之各各類基金及及因業(yè)務(wù)目目的而為長長期性之投投資。Assetts annd loong-tterm inveestmeents thatt aree de

23、ssignaated for speccificc purrposees.131基金funnds 指為特定用用途所提列列之資產(chǎn)，如如償債基金金、改良及及擴充基金金、意外損損失準(zhǔn)備基基金等。Assetts thhat aare ddesiggnateed foor sppeciffic ppurpooses, forr exaamplee, reedempptionn funnd, ffund for imprrovemment and expaansioon annd coontinngenccy fuund.1311償債基金rredemmptioon fuund (or ssinkiing

24、ffund)1312改良及擴充充基金fuund ffor iimproovemeent aand eexpannsionn1313意外損失準(zhǔn)準(zhǔn)備基金ccontiingenncy ffund1314退休基金ppensiion ffund1318其他基金ootherr funnds132-1134長期投資long-termm invvestmmentss指長期性之之投資，如如投資其他他企業(yè)發(fā)行行之股票、債券或投投資不動產(chǎn)產(chǎn)等。Long-termm invvestmmentss inccludiing inveestinng inn stoock bbondss andd reaal esstate

25、e.1321公平價值變變動列入損損益之金融融資產(chǎn)非非流動fiinanccial asseets aat faair vvaluee thrroughh inccome stattemennt nonccurreent1322備供出售金金融資產(chǎn)非流動ffinannciall asssets in aavaillablee-forr-salle - nonccurreent1323持有至到期期日金融資資產(chǎn)非流流動finnanciial aassett in heldd-to-matuurityy nnoncuurrennt1325以成本衡量量之金融資資產(chǎn)finnanciial aassetts a

26、tt cosst - nonccurreent1329金融資產(chǎn)評評價調(diào)整AAdjusstmennts ffor cchangge inn vallue oof innvesttmentt1331採權(quán)益法之之長期股權(quán)權(quán)投資loong-tterm inveestmeents at eequitty1341長期不動產(chǎn)產(chǎn)投資loong-tterm reall esttate inveestmeents1345人壽保險現(xiàn)現(xiàn)金解約價價值cassh suurrennder valuue off liffe innsuraance1349其他長期投投資othher llong-termm invvestmme

27、ntss14155固定資產(chǎn)Fixedd asssets指為供營業(yè)業(yè)上使用，非非以出售為為目的，且且使用年限限在一年以以上之有形形資產(chǎn)，除除土地外，應(yīng)應(yīng)於達到可可供使用狀狀態(tài)時，以以合理而有有系統(tǒng)之方方法，按期期提列折舊舊，其累計計折舊應(yīng)列列為固定資資產(chǎn)之減項項。Assetts whhich are purcchaseed foor coontinnued and longg-terrm usse inn earrningg proofit in aa bussinesss. TThey are writtten off agaiinst proffits overr theeir aantic

28、cipatted llife by cchargging deprreciaationn exppensees (wwith exceeptioon off lannd). Accuumulaated deprreciaationn is showwn inn thee facce off thee ballancee sheeet oor inn thee nottes.141土地lannd指營業(yè)上使使用之土地地及具有永永久性之土土地改良。Land and perppetuaal laand iimproovemeents for operratinng usse.1411土地lannd14

29、17土地重估估增值laand revvaluaationn inccremeents1419累計減損-土地acccumuulateed immpairrmentt landd 142土地改良物物land imprrovemmentss凡在自有土土地上從事事非永久性性整理改良良工程之成成本皆屬之之。Enhanncemeents or iimproovemeents on tthe sself-owneed laand tthat withh limmitedd useeful livees.1421土地改良物物land imprrovemmentss1427土地改良物物重估增增值lannd im

30、mprovvemennts revvaluaationn inccremeents1428累計折舊土地改良良物acccumullatedd deppreciiatioon landd impproveementts1429累計減損-土地改良良物acccumullatedd imppairmment laand iimproovemeents143房屋及建築築builldinggs指營業(yè)上使使用之自有有房屋建築築及其他附附屬設(shè)備。Self-owneed buuildiings and theiir auuxiliiary equiipmennt avvailaable for use in oo

31、peraationn.1431房屋及建築築builldinggs1437房屋及建築築重估增增值buiildinngs revaaluattion incrremennts1438累計折舊房屋及建建築acccumullatedd deppreciiatioon builldinggs1439累計減損-房屋及建建築acccumullatedd imppairmment buuildiings144146機(器)具具及設(shè)備mmachiineryy andd equuipmeent指自有之直直接或間接接提供生產(chǎn)產(chǎn)之機（器器）具、運運輸設(shè)備、辦公設(shè)備備及其各項項設(shè)備零配配件。Self-owneed ma

32、achinnery thatt aree useed diirecttly oor inndireectlyy in prodductiion, trannsporrtatiion eequippmentt, offficee equuipmeent aand ootherr equuipmeent.1441機(器)具具machiineryy 1447機(器)具具重估增增值macchineery revvaluaationn inccremeents1448累計折舊機(器)具acccumullatedd deppreciiatioon machhinerry1449累計減損機(器)具acccu

33、mullatedd impaiirmennt machhinerry151租賃資產(chǎn)leaseed asssetss指依資本租租賃契約所所承租之資資產(chǎn)。Assetts leeasedd undder ccapittal lleasee conntraccts.1511租賃資產(chǎn)leaseed asssetss1518累計折舊租賃資產(chǎn)產(chǎn)accuumulaated deprreciaationn lleaseed asssetss1519累計減損租賃資產(chǎn)產(chǎn)accuumulaated impaairmeent leaased asseets152租賃權(quán)益改改良leaasehoold iimproovem

34、eents指在依營業(yè)業(yè)租賃契約約承租之租租賃標(biāo)的物物上之改良良。Upgraadingg madde too leaased proppertyy undder ooperaatingg leaase ccontrractss.1521租賃權(quán)益改改良leaasehoold iimproovemeents1528累計折舊租賃權(quán)益益改良acccumuulateed deeprecciatiion leaasehoold iimproovemeents1529累計減損租賃權(quán)益益改良acccumuulateed immpairrmentt lleaseeholdd impproveementts156未

35、完工程及及預(yù)付購置置設(shè)備款cconsttructtion in pprogrress and preppaymeents for equiipmennt指正在建造造或裝置而而尚未完竣竣之工程及及預(yù)付購置置供營業(yè)使使用之設(shè)備備款項等。Consttructtion undeer prrogreess oor woorkinng inn proocesss, annd prrepayymentts foor eqquipmment purcchaseed foor usse inn opeeratiion.1561未完工程cconsttructtion in pprogrress 1562預(yù)付購置設(shè)

36、設(shè)備款prrepayymentts foor eqquipmment1569累計減損未完工程程accuumulaated impaairmeent consstrucctionn in proggresss 158雜項固定資資產(chǎn)misscelllaneoous ppropeerty, plaant, and equiipmennt指不能歸屬屬於前述各各款之資產(chǎn)產(chǎn)。Assetts thhat ccannoot bee claassiffied undeer thhe assset headdingss aboove.1581雜項固定資資產(chǎn)misscelllaneoous ppropeerty,

37、plaant, and equiipmennt1587雜項固定資資產(chǎn)重估估增值miiscelllaneeous proppertyy, pllant, andd equuipmeent revvaluaationn inccremeents1588累計折舊雜項固定定資產(chǎn)acccumuulateed deeprecciatiion misscelllaneoous ppropeerty, plaant, and equiipmennt1589累計減損雜項固定定資產(chǎn)acccumuulateed immpairrmentt mmisceellanneouss proopertty, pplantt,

38、 annd eqquipmment16遞耗資產(chǎn)depleetablle asssetss指資產(chǎn)價值值將隨開採採、砍伐或或其他使用用方法而耗耗竭之天然然資源。Naturral rresouurcess, thhe vaalue of wwhichh willl bee exhhaustted bby miiningg, cuuttinng annd otther conssumpttion methhods.161遞耗資產(chǎn)depleetablle asssetss指資產(chǎn)價值值將隨開採採、砍伐或或其他使用用方法而耗竭之天然然資源。Naturral rresouurcess, thhe vaalue

39、 of wwhichh willl bee exhhaustted bby miiningg, cuuttinng annd otther conssumpttion methhods.1611天然資源naturral rresouurcess1617天然資源重估增值值natuural resoourcees rrevalluatiion iincreementts1618累計折耗天然資源源accuumulaated deplletioon natuural resoourcees1619累計減損天然資源源accuumulaated impaairmeent natturall ressour

40、cces17無形資產(chǎn)intanngiblle asssetss指無實體存存在而具經(jīng)經(jīng)濟價值之之資產(chǎn)。The aassetts laackedd phyysicaal suubstaance but quallifieed ecconommic vvaluee.171商標(biāo)權(quán)trrademmarkss指依法取得得或購入之之商標(biāo)權(quán)。Tradeemarkk rigght hheld or ppurchhasedd leggallyy; vaaluedd at unammortiized costts.1711商標(biāo)權(quán)trrademmarkss1717商標(biāo)權(quán)重重估增值ttradeemarkksreeval

41、uuatioon inncremmentss1719累計減損商標(biāo)權(quán)aaccummulatted iimpaiirmennt traddemarrks172專利權(quán)paatentts指依法取得得或購入之之專利權(quán)。The ppatennt riight heldd or purcchaseed leegallly.1721專利權(quán)paatentts1727專利權(quán)重重估增值ppatenntsrrevalluatiion iincreementts1729累計減損專利權(quán)aaccummulatted iimpaiirmennt pateents173特許權(quán)frranchhise凡為營業(yè)而而取得之特特許權(quán)屬之

42、之。Francchisee obttaineed foor opperattion.1731特許權(quán)frranchhise1739累計減損特許權(quán)aaccummulatted iimpaiirmennt frannchisse174著作權(quán)coopyriight指依法取得得或購入文文學(xué)、藝術(shù)術(shù)、學(xué)術(shù)、音樂、電電影等創(chuàng)作作或翻譯之之出版、銷銷售、表演演等權(quán)利。Copyrrightt helld orr purrchassed llegallly ffor tthe ppubliishinng annd saale oof orriginnal ccompoositiion oor trransllat

43、ioon off litteratture, artt, accademmic aarticcle, musiic, mmotioon piicturre annd otther simiilar workks, aand tthe rrightt of perfformiing aart aand mmusicc; vaaluedd at its unammortiized costts.1741著作權(quán)coopyriight1749累計減損著作權(quán)aaccummulatted iimpaiirmennt copyyrighht175電腦軟體compuuter softtwaree cosst指

44、對於購買買或開發(fā)以以供出售、出租或以以其他方式行銷之電電腦軟體。Compuuter softtwaree purrchassed oor deevelooped for salee, reent oor otther formm of markketinng.1751電腦軟體ccompuuter softtwaree cosst1758累計攤銷-電腦軟體體Accuumulaated amorrtizaationn coomputter ssoftwware costt1759累計減損電腦軟體體Accuumulaated impaairmeent compputerr sofftwarre co

45、ost176商譽gooodwilll指出價取得得之商譽。Goodwwill acquuiredd as a reesultt of a puurchaase.1761商譽gooodwilll1769累計減損商譽Acccumuulateed immpairrmentt gooddwilll178其他無形資資產(chǎn)othher iintanngiblle asssets凡不屬上列列各項之無無形資產(chǎn)皆皆屬之。Intanngiblle asssetss thaat caannott be classsifiied iinto the intaangibble aassett heaadinggs abbo

46、ve.1781遞延退休金金成本deeferrred ppensiion ccostss1782租賃權(quán)益改改良leaasehoold iimproovemeents1788其他無形資資產(chǎn)其他他otheer inntanggiblee asssets otther1789累計減損-其他Acccumuulateed immpairrmentt otheer18其他資產(chǎn)ootherr asssets指不能歸屬屬於前五項項之資產(chǎn)，且且回收或變變現(xiàn)期限在在一年以上上者，以較較長者為準(zhǔn)準(zhǔn)。Assetts thhat ccannoot bee claassiffied intoo thee assset he

47、addingss aboove aand wwhichh hass reccoverrablee perriod longger tthan one yearr.181遞延資產(chǎn)deferrred asseets指已發(fā)生之之支出，其其效益超過過一年，應(yīng)應(yīng)由以後各各期負(fù)擔(dān)者者。Expenndituures incuurredd thaat wiill bbeneffit oover one yearr or one operratinng cyycle and shouuld bbe ammortiized overr thee futture periiods.1811債券發(fā)行成成本deffer

48、reed boond iissuaance costts1812長期預(yù)付租租金lonng-teerm pprepaaid rrent1813長期預(yù)付保保險費loong-tterm preppaid insuurancce1814遞延所得稅稅資產(chǎn)deeferrred iincomme taax asssetss nnoncuurrennt1815預(yù)付退休金金preppaid penssion costt1818其他遞延資資產(chǎn)otherr defferreed asssetss182閒置資產(chǎn)idle asseets指目前未供供營業(yè)上使使用之資產(chǎn)產(chǎn)。Assetts noot unnder operr

49、atinng usse cuurrenntly.1821閒置資產(chǎn)idle asseets184長期應(yīng)收票票據(jù)及款項項longg-terrm nootes , acccounnts aand oveerduee recceivaabless指收款期間間在一年以以上之應(yīng)收收票據(jù)、帳帳款及催收收帳款。Long-termm nottes, accoountss recceivaable and overrdue charrges thatt duee beyyond one yearr or one operratinng cyycle.1841長期應(yīng)收票票據(jù)long-termm nottes1842

50、長期應(yīng)收帳帳款long-termm acccountts 1843催收帳款overddue rreceiivablles1847長期應(yīng)收票票據(jù)及款項項與催收帳帳款關(guān)係係人lonng-teerm nnotess, acccounnts aand ooverddue rreceiivablles relaated partties1848其他長期應(yīng)應(yīng)收款項ootherr lonng-teerm rreceiivablles1849備抵呆帳-長期應(yīng)收收票據(jù)及款款項與催收收帳款alllowaance for uncoollecctiblle acccounnts lonng-teerm nnotess

51、, acccounnts aand ooverddue rreceiivablles185出租資產(chǎn)aassetts leeasedd to otheers指非以投資資或出租為為業(yè)之商業(yè)業(yè)供作出租租之自有資資產(chǎn)。Self-owneed asssetss helld for rrent by aa bussinesss whhich is nnot iin thhe innvesttmentt or leassing busiinesss.1851出租資產(chǎn)aassetts leeasedd to otheers1859累積折舊出租資產(chǎn)產(chǎn)accuumulaated deprreciaationn a

52、assetts leeasedd to otheer186存出保證金金refunndablle deeposiit指存出供作作保證用之之現(xiàn)金或其其他資產(chǎn)。Cash or ootherr asssets depoositeed foor guuaranntee purppose.1861存出保證金金refunndablle deeposiit188雜項資產(chǎn)mmisceellanneouss asssets指不能歸屬屬於前述各各款之其他他資產(chǎn)。Otherr asssets thatt cannnot be cclasssifieed unnder the otheer assset headdin

53、gss aboove.1881受限制存款款resttrictted ddepossit1888雜項資產(chǎn)其他miiscelllaneeous asseets - othher2負(fù)債liaabiliitiess指商業(yè)由於於過去之交交易或其他他事項，所所產(chǎn)生之經(jīng)經(jīng)濟義務(wù)，能能以貨幣衡衡量，並將將以提供勞勞務(wù)或支付付經(jīng)濟資源源之方式償償付者。An obbligaationn of an eentitty arrisinng frrom ppast trannsacttionss or evennts, the setttlemeent oof whhich may resuult iin thhe t

54、rransffer oor usse off asssets, proovisiion oof seervicces oor otther yielldingg of econnomicc bennefitts inn thee futture.21222流動負(fù)債curreent lliabiilitiies指將於一年年內(nèi)，以流流動資產(chǎn)或或其他流動動負(fù)債償付付之債務(wù)。Liabiilitiies wwhichh aree reaasonaably expeectedd to be lliquiidateed wiith ccurreent aassetts orr othher ccurreen

55、t lliabiilitiies wwithiin a yearr.211短期借款shortt-terrm deebt指向金融機機構(gòu)或他人人借入及透透支之款項項，其償還還期限在一一年以內(nèi)者者。Loan or ooverddraftt borrroweed frrom ffinannciall insstituutionns orr othher ppersoonal credditorrs, ddue wwithiin onne yeear oor onne opperatting cyclle.2111銀行透支bank overrdrafft2112銀行借款bbank loann2114短期

56、借款業(yè)主shhort-termm debbtowwnerss2115短期借款員工shhort-termm debbt eemplooyeess2117短期借款關(guān)係人sshortt-terrm deebtrrelatted ppartiies2118短期借款其他shhort-termm debbt ootherr212應(yīng)付短期票票券shortt-terrm nootes and billls paayablle指為自貨幣幣市場獲取取資金，而而委託金融融機構(gòu)發(fā)行行之短期票票券。Shortt-terrm noote iissueed byy finnanciial iinstiitutiions o

57、n bbehallf off thee businness, forr obttainiing ccapittal ffrom moneetaryy marrket.2121應(yīng)付商業(yè)本本票commmerccial papeer paayablle2122銀行承兌匯匯票bank acceeptannce2128其他應(yīng)付短短期票券ootherr shoort-tterm notees annd biills payaable2129應(yīng)付短期票票券折價ddiscoount on sshortt-terrm nootes and billls paayablle213應(yīng)付票據(jù)notess payyab

58、lee指商業(yè)應(yīng)付付之各種票票據(jù)。Varioous nnotess to be ppaid by tthe bbusinness.2131應(yīng)付票據(jù)notess payyablee2137應(yīng)付票據(jù)關(guān)係人nnotess payyablee rrelatted ppartiies2138其他應(yīng)付票票據(jù)otherr nottes ppayabble214應(yīng)付帳款accouunts payaable指商業(yè)應(yīng)付付之各種帳帳款。Varioous aaccouunts to bbe paaid bby thhe buusineess.2141應(yīng)付帳款accouunts payaable2147應(yīng)付帳款關(guān)係人aa

59、ccouunts payaable reelateed paartiees215其他金融負(fù)負(fù)債otherr finnanciial lliabiilitiies指於一年內(nèi)內(nèi)具有按潛潛在不利於於己之條件件與另一方方交換金融融資產(chǎn)或金金融負(fù)債之之合約義務(wù)務(wù)。A conntracctuall oblligattion to eexchaange finannciall asssets or ffinannciall liaabiliitiess witth annotheer enntityy undder ccondiitionns thhat aare ppotenntiallly uunfav

60、vorabble tto thhe enntityy witthin a yeear.2151公平價值變變動列入損損益之金融融負(fù)債fiinanccial liabbilitties at ffair valuue thhrouggh inncomee staatemeent 2152避險之衍生生性金融負(fù)負(fù)債derrivattive finaanciaal liiabillity for hedgging 2153以成本衡量量之金融負(fù)負(fù)債finnanciial lliabiilitiies aat coost2159金融負(fù)債評評價調(diào)整AAdjusstmennts ffor cchangge in