You have this kind of confusion is because you use the Chinese translation of the following terms:
科目代號: an account code
科目符號: an account symbol
科目編號: an account number
附屬科目: a subsidiary account
預算科目: a budgetary account
and so on
In fact, the above terms, in English they DON'T have the meaning of "科目", but just "帳戶".
2012-10-15 12:55:15 補充：
However, if you are an accounting major, you shall still use those Chinese terms. After all, they are how people use, if you insist to change to "帳戶", you can have miscommunication with other people.
2012-10-15 12:56:02 補充：
Just when you use their English terms DON'T think in Chinese terms.
2012-10-15 14:22:34 補充：
If you translate it for accounting people, you need to use their Chinese translation like I have shown you. Otherwise, you might confuse them, if you just use "帳戶". After all, those are special terms used in Chinese accounting. If not, you can just translate as "帳戶"
2012-10-15 14:23:23 補充：
However, when you translate as "帳戶", you need to add its English term.
2012-10-15 14:25:53 補充：
next to the translation in "( )", so people know what it is.
For example: 帳戶代號 (account code) or 科目代號(account code)