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。Economic resources controlled by an entity as a result of past transactions or events and from which future economic benefits probably are obtained.11~12流動資產current assets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。Current assets are cash and other assets expected to be converted to cash, sold, or consumed within a year111現金及約當現金 cash and cash equivalents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 of cash on 1111 庫存現金cash on hand1112 零用金／週轉金 petty cash/revolving funds1113 銀行存款cash in banks1114 定期存款deposit account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EXPLANATIONOFACCOUNThand, cash in bank, revolving funds, petty cash and highly liquidity investments and cash that can be converted momentarily, but cash that is either restricted to be used only for specified purposes or by regulation or contracts is excluded.1115 可轉讓定存單negotiable certificate of deposite1116 在途現金cash in transit1117 約當現金cash equivalents1118 其他現金及約當現金other cash and cash equivalents112短期投資 short-term investments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。Consists of financial assets at fair value through income statement, financial assets in available-for-sale and financial assets in held-to-maturity-current.1121 公平價值變動列入損益之金融資產financial assets at fair value through income statement 1122 備供出售金融資產fi...
