ACCA考試會計科目中英對照（2）

　　代碼           名稱                英譯

　　121~122 存貨 inventories

　　1211 商品存貨 merchandise inventory

　　1212 寄銷商品 consigned goods

　　1213 在途商品 goods in transit

　　1219 備抵存貨跌價損失 allowance for reduction of inventory to market

　　1221 制成品 finished goods

　　1222 寄銷制成品 consigned finished goods

　　1223 副產(chǎn)品 by-products

　　1224 在制品 work in process

　　1225 委外加工 work in process - outsourced

　　1226 原料 raw materials

　　1227 物料 supplies

　　1228 在途原物料 materials and supplies in transit

　　1229 備抵存貨跌價損失 allowance for reduction of inventory to market

　　125 預(yù)付費(fèi)用 prepaid expenses

　　1251 預(yù)付薪資 prepaid payroll

　　1252 預(yù)付租金 prepaid rents

　　1253 預(yù)付保險費(fèi) prepaid insurance

　　1254 用品盤存 office supplies

　　1255 預(yù)付所得稅 prepaid income tax

　　1258 其它預(yù)付費(fèi)用 other prepaid expenses

　　126 預(yù)付款項(xiàng) prepayments

　　1261 預(yù)付貨款 prepayment for purchases

　　1268 其它預(yù)付款項(xiàng) other prepayments

　　128~129 其它流動資產(chǎn) other current assets

　　1281 進(jìn)項(xiàng)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(chǎn) deferred income tax assets

　　1292 遞延兌換損失 deferred foreign exchange losses

　　1293 業(yè)主（股東）往來 owners'（stockholders'） current account

　　1294 同業(yè)往來 current account with others

　　1298 其它流動資產(chǎn)-其它 other current assets - other

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