2014年11月6日 星期四

建立Eclipse的程式捷徑(eclipse.desktop)


因為懶惰,所以找方法!!
這個就只是我懶的進入eclipse的路徑來開啟eclipse,我的方法不一定對你有用,先說說環境,我的環境是Ubuntu Studio 14.04。

開啟Terminal
>>> sudo gedit /usr/share/applications/eclipse.desktop


eclipse.desktop的程式碼

[Desktop Entry]
Encoding=utf-8
Name=Eclipse
Comment=Eclipse IDE
Exec=/home/your/eclipse/eclipse
Icon=/home/your/eclipse/icon.xpm
Categories=Application;Development;
Type=Application
Terminal=0

2014年10月25日 星期六

Tornado (一個Python微型的Framework)


有段時間沒來更新這個網誌了,最近在如火如荼的進行著專題抗戰,現在就來寫一篇最近學的framework。

系統環境:Ubuntu 14.04 Server、Python3.4、Tornado 4.0.2、MongoDB 2.6、PyMongo


Tornado全稱Tornado Web Server,是一個用Python語言寫成的Web伺服器Web應用框架,由FriendFeed公司在自己的網站FriendFeed中使用,被Facebook收購以後框架以開源軟體形式開放給大眾。     以上節錄自Wiki

簡介就自行去估一下吧!就不進行簡介了。
我的架構大概像這樣,有點在抄django的寫法。
/ static/         -->  靜態檔案。
/ templates/  -->  範本(HTML檔案)。
/ manage.py -->  執行的檔案。
/ view.py       -->  主程式。
/ models.py  -->  模型(資料庫操作)。

manage.py
# -*- coding: utf-8 -*-
#!/usr/bin/env python3.4

import os, sys, views
import tornado.httpserver, tornado.ioloop, tornado.web, tornado.autoreload
from tornado.options import define, options
define('port', default=8000, help='run on the given port', type=int)

def main():
    tornado.options.parse_command_line()
    app = views.App()
    server = tornado.httpserver.HTTPServer(app)
    server.listen(options.port)
     
    tornado.autoreload.start()
    for dir, _, files in os.walk('templates'):
        [tornado.autoreload.watch(dir + '/' + f) for f in files if not f.startswith('.')]
    tornado.ioloop.IOLoop.instance().start()

if __name__ == '__main__':
    main()

view.py
# -*- coding: utf-8 -*-
#!/usr/bin/env python3.4
import models, os
import tornado.httpserver, tornado.ioloop, tornado.web


class App(tornado.web.Application):
    # Application init settings
    def __init__(self):
    handlers = [
        (r'/', MainHandler),
    ]
    settings = {
        'template_path': os.path.join(os.path.dirname(__file__), 'templates'),
        'static_path': os.path.join(os.path.dirname(__file__), 'static'),
        'cookie_secret':
        'GKPu279PjY28Kkb2z3TA6N3ue497Z3haiQHzT4ti6JWrq5ds8H2GP6qT85ZR77MU',
        '/login': True,
        'xsrf_cookies': True,
        'debug': True
    }
    self.db = models.dbConnection()
    tornado.web.Application.__init__(self, handlers, **settings)

class MainHandler(tornado.web.RequestHandler):
    def get(self):
        self.render('index.html')

models.py
# -*- coding: utf-8 -*-
#!/usr/bin/env python3.4

from pymongo import MongoClient

settings = {
    'host': '資料庫位置',# Database's host.
    'port': '資料庫的Port', # Database's port.
   
}

def dbConnection():
    # 資料庫連線
    db = MongoClient(**settings)['自行設定你的資料庫']
    return db

index.html
跟上篇我自己的宣告












2014年9月15日 星期一

會計科目中英文對照及編碼



  
一級科目
二級科目
三級科目
四級科目

代碼
名稱
代碼
名稱
代碼
名稱
代碼
名稱
英 譯
1
資產

assets

11~ 12
流動資產
current assets


111
現金及約當現金
cash and cash equivalents


1111
庫存現金
cash on hand
1112
零用金/週轉金
petty cash/revolving funds
1113
銀行存款
cash in banks
1116
在途現金
cash in transit
1117
約當現金
cash equivalents
1118
其他現金及 約當現金
other cash and cash equivalents
112
短期投資
short-term investments


1121
短期投資 —股票
short-term investments – stock
1122
短期投資 —短期票券
short-term investments – short-term notes and bills
1123
短期投資 —政府債券
short-term investments – government bonds
1124
短期投資 —受益憑證
short-term investments – beneficiary certificates
1125
短期投資 —公司債
short-term investments – corporate bonds
1128
短期投資 —其他
short-term investments – other
1129
備抵短期投資跌價損失
allowance for reduction of short-term investment to market
113
應收票據
notes receivable


1131
應收票據
notes receivable
1132
應收票據貼現
discounted notes receivable
1137
應收票據 —關係人
notes receivable – related parties
1138
其他應收票據
other notes receivable
1139
備抵呆帳 -應收票據
allowance for uncollec- tible accounts– notes receivable
114
應收帳款
accounts receivable


1141
應收帳款
accounts receivable
1142
應收分期帳款
installment accounts receivable
1147
應收帳款 —關係人
accounts receivable – related parties
1149
備抵呆帳 -應收帳款
allowance for uncollec- tible accounts – accounts receivable
118
其他應收款
other receivables


1181
應收出售遠匯款
forward exchange contract receivable
1182
應收遠匯款 —外幣
forward exchange contract receivable – foreign currencies
1183
買賣遠匯折價
discount on forward ex-change contract
1184
應收收益
earned revenue receivable
1185
應收退稅款
income tax refund receivable
1187
其他應收款 關係人
other receivables – related parties
1188
其他應收款 其他
other receivables – other
1189
備抵呆帳 其他應收款
allowance for uncollec- tible accounts – other receivables
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
製成品
finished goods
1222
寄銷製成品
consigned finished goods
1223
副產品
by-products
1224
在製品
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
預付費用
prepaid expenses


1251
預付薪資
prepaid payroll
1252
預付租金
prepaid rents
1253
預付保險費
prepaid insurance
1254
用品盤存
office supplies
1255
預付所得稅
prepaid income tax
1258
其他預付費用
other prepaid expenses
126
預付款項
prepayments


1261
預付貨款
prepayment for purchases
1268
其他預付款項
other prepayments
128~129
其他流動資產
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
其他流動資產—其他
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
其他基金
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
其他長期投資
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
()具及設備
machinery and equipment


1441
()
machinery
1448
() —重估增值
machinery – revaluation increments
1449
累積折舊 —機()
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
1562
預付購置設備款
prepayment for equipment
158
雜項固定資產
miscellaneous property, plant, and equipment


1581
雜項固定資產
miscellaneous property, plant, and equipment
1588
雜項固定資產—重估增值
miscellaneous property, plant, and equipment – revaluation increments
1589
累積折舊— 雜項固定資產
accumulated depreciation – miscellaneous property, plant, and equipment
16
遞耗資產
depletable assets


161
遞耗資產
depletable assets


1611
天然資源
natural resources
1618
天然資源 —重估增值
natural resources –revaluation increments
1619
累積折耗 —天然資源
accumulated depletion – natural resources
17
無形資產
intangible assets


171
商標權
trademarks


1711
商標權
trademarks
172
專利權
patents


1721
專利權
patents
173
特許權
franchise


1731
特許權
franchise
174
著作權
copyright


1741
著作權
copyright
175
電腦軟體
computer software


1751
電腦軟體
computer software cost
176
商譽
goodwill


1761
商譽
goodwill
177
開辦費
organization costs


1771
開辦費
organization costs
178
其他無形資產
other intangibles


1781
遞延退休金成本
deferred pension costs
1782
租賃權益改良
leasehold improvements
1788
其他無形資產—其他
other intangible assets – other
18
其他資產
other assets


181
遞延資產
deferred assets


1811
債券發行成本
deferred bond issuance costs
1812
長期預付租金
long-term prepaid rent
1813
長期預付保險費
long-term prepaid insurance
1814
遞延所得稅資產
deferred income tax assets
1815
預付退休金
prepaid pension cost
1818
其他遞延資產
other deferred assets
182
閒置資產
idle assets


1821
閒置資產
idle assets
184
長期應收票據及款項與催收帳款
long-term notes , accounts and overdue receivables


1841
長期應收票據
long-term notes receivable
1842
長期應收帳款
long-term accounts receivable
1843
催收帳款
overdue receivables
1847
長期應收票據及款項與催收帳款—關係人
long-term notes, accounts and overdue receivables– related parties
1848
其他長期應收款項
other long-term receivables
1849
備抵呆帳—長期應收票據及款項與催收帳款
allowance for uncollectible accounts – long-term notes, accounts and overdue receivables
185
出租資產
assets leased to others


1851
出租資產
assets leased to others
1858
出租資產 —重估增值
assets leased to others – incremental value from revaluation
1859
累積折舊 —出租資產
accumulated depreciation – assets leased to others
186
存出保證金
refundable deposit


1861
存出保證金
refundable deposits
188
雜項資產


miscellaneous assets


1881
受限制存款
certificate of deposit – restricted
1888
雜項資產 —其他
miscellaneous assets – other
2
負債

liabilities

21~ 22
流動負債
current liabilities


211
短期借款
short-term borrowings(debt)


2111
銀行透支
bank overdraft
2112
銀行借款
bank loan
2114
短期借款 —業主
short-term borrowings – owners
2115
短期借款 —員工
short-term borrowings – employees
2117
短期借款 —關係人
short-term borrowings– related parties
2118
短期借款 —其他
short-term borrowings – other
212
應付短期票券
short-term notes and bills payable


2121
應付商業本票
commercial paper payable
2122
銀行承兌匯票
bank acceptance
2128
其他應付短期票券
other short-term notes and bills payable
2129
應付短期票券折價
discount on short-term notes and bills payable
213
應付票據
notes payable


2131
應付票據
notes payable
2137
應付票據 —關係人
notes payable – related parties
2138
其他應付票據
other notes payable
214
應付帳款
accounts pay able


2141
應付帳款
accounts payable
2147
應付帳款 —關係人
accounts payable – related parties
216
應付所得稅
income taxes payable


2161
應付所得稅
income tax payable
217
應付費用
accrued expenses


2171
應付薪工
accrued payroll
2172
應付租金
accrued rent payable
2173
應付利息
accrued interest payable
2174
應付營業稅
accrued VAT payable
2175
應付稅捐 —其他
accrued taxes payable– other
2178
其他應付費用
other accrued expenses payable
218~219
其他應付款
other payables


2181
應付購入遠匯款
forward exchange contract payable
2182
應付遠匯款 —外幣
forward exchange contract payable – foreign currencies
2183
買賣遠匯溢價
premium on forward exchange contract
2184
應付土地房屋款
payables on land and building purchased
2185
應付設備款
Payables on equipment
2187
其他應付款 —關係人
other payables – related parties
2191
應付股利
dividend payable
2192
應付紅利
bonus payable
2193
應付董監事酬勞
compensation payable to directors and supervisors
2198
其他應付款 —其他
other payables – other
226
預收款項advance receipts



2261
預收貨款
sales revenue received in advance
2262
預收收入
revenue received in advance
2268
其他預收款
other advance receipts
227
一年或一營業週期內到期長期負債
long-term liabilities -current portion


2271
一年或一營業週期內到期公司債
corporate bonds payable – current portion
2272
一年或一營業週期內到期長期借款
long-term loans payable – current portion
2273
一年或一營業週期內到期長期應付票據及款項
long-term notes and accounts payable due within one year or one operating cycle
2277
一年或一營業週期內到期長期應付票據及款項—關係人
long-term notes and accounts payables to related parties – current portion
2278
其他一年或一營業週期內到期長期負債
other long-term lia- bilities – current portion
228~229
其他流動負債
other current liabilities


2281
銷項稅額
VAT received(or output tax)
2283
暫收款
temporary receipts
2284
代收款
receipts under custody
2285
估計售後服務/保固負債
estimated warranty liabilities
2291
遞延所得稅負債
deferred income tax liabilities
2292
遞延兌換利益
deferred foreign exchange gain
2293
業主(股東)往來
owners’ current account
2294
同業往來
current account with others
2298
其他流動負債—其他
other current liabilities – others
23
長期負債
long-term liabilities


231
應付公司債
corporate bonds payable


2311
應付公司債
corporate bonds payable
2319
應付公司債溢()
premium(discount) on corporate bonds payable
232
長期借款
long-term loans payable


2321
長期銀行借款
long-term loans payable – bank
2324
長期借款 —業主
long-term loans payable – owners
2325
長期借款 —員工
long-term loans payable – employees
2327
長期借款 —關係人
long-term loans payable – related parties
2328
長期借款 —其他
long-term loans payable – other
233
長期應付票據及款項
long-term notes and accounts payable


2331
長期應付票據
long-term notes payable
2332
長期應付帳款
long-term accounts pay-able
2333
長期應付租賃負債
long-term capital lease liabilities
2337
長期應付票據及款項 —關係人
Long-term notes and accounts payable – related parties
2338
其他長期應付款項
other long-term payables
234
估計應付土地增值稅
accrued liabilities for land value increment tax


2341
估計應付土地增值稅
estimated accrued land value incremental tax pay-able
235
應計退休金負債
accrued pension liabilities


2351
應計退休金負債
accrued pension liabilities
238
其他長期負債
other long-term liabilities


2388
其他長期負債—其他
other long-term liabilities – other
28
其他負債
other liabilities


281
遞延負債
deferred liabilities


2811
遞延收入
deferred revenue
2814
遞延所得稅負債
deferred income tax liabilities
2818
其他遞延負債
other deferred liabilities
286
存入保證金
deposits received


2861
存入保證金
guarantee deposit received
288
雜項負債
miscellaneous liabilities


2888
雜項負債 —其他
miscellaneous liabilities – other
3
業主
權益

owners’ equity

31
資本
capital


311
資本(或股本)
capital


3111
普通股股本
capital – common stock
3112
特別股股本
capital – preferred stock
3113
預收股本
capital collected in advance
3114
待分配股票股利
stock dividends to be distributed
3115
資本
capital
32
資本公積
additional paid-in capital


321
股票溢價
paid-in capital in excess of par


3211
普通股股票溢價
paid-in capital in excess of par- common stock
3212
特別股股票溢價
paid-in capital in excess of par- preferred stock
323
資產重估增值準備
capital surplus from assets revaluation


3231
資產重估增值準備
capital surplus from assets revaluation
324
處分資產溢價公積
capital surplus from gain on disposal of assets


3241
處分資產溢價公積
capital surplus from gain on disposal of assets
325
合併公積
capital surplus from business combination


3251
合併公積
capital surplus from business combination
326
受贈公積
donated surplus


3261
受贈公積
donated surplus
328
其他資本公積
other additional paid-in capital


3281
權益法長期股權投資資本公積
additional paid-in capital from investee under equity method
3282
資本公積— 庫藏股票交易
additional paid-in capital – treasury stock trans-actions
33
保留盈餘(或累積虧損)
retained earnings (accumulated deficit)


331
法定盈餘公積
legal reserve


3311
法定盈餘公積
legal reserve
332
特別盈餘公積
special reserve


3321
意外損失準備
contingency reserve
3322
改良擴充準備
improvement and expansion reserve
3323
償債準備
special reserve for redemption of liabilities
3328
其他特別盈餘公積
other special reserve
335
未分配盈餘(或累積虧損)
retained earnings-unappropriated (or accumulated deficit)


3351
累積盈虧
accumulated profit or loss
3352
前期損益調整
prior period adjustments
3353
本期損益
net income or loss for current period
34
權益調整
equity adjustments


341
長期股權投資未實現跌價損失
unrealized loss on market value decline of long-term equity investments


3411
長期股權投資未實現跌價損失
unrealized loss on market value decline of long-term equity investments
342
累積換算調整數
cumulative translation adjustment


3421
累積換算調整數
cumulative translation adjustments
343
未認列為退休金成本之淨損失
net loss not recognized as pension cost


3431
未認列為退休金成本之淨損失
net loss not recognized as pension costs
35
庫藏股
treasury stock


351
庫藏股
treasury stock


3511
庫藏股
treasury stock
36
少數股權
minority interest


361
少數股權
minority interest


3611
少數股權
minority interest
4
營業
收入

operating revenue

41
銷貨收入
sales revenue


411
銷貨收入
sales revenue


4111
銷貨收入
sales revenue
4112
分期付款銷貨收入
installment sales revenue
417
銷貨退回
sales return


4171
銷貨退回
sales return
419
銷貨折讓
sales allowances


4191
銷貨折讓
sales discounts and allowances
46
勞務收入
service revenue


461
勞務收入
service revenue


4611
勞務收入
service revenue
47
業務收入
agency revenue


471
業務收入
agency revenue


4711
業務收入
agency revenue
48
其他營業收入
other operating revenue


488
其他營業收入—其他
other operating revenue


4888
其他營業收入—其他
other operating revenue – other
5
營業成本

operating costs

51
銷貨成本

cost of goods sold


511
銷貨成本
cost of goods sold


5111
銷貨成本
cost of goods sold
5112
分期付款銷貨成本
installment cost of goods sold
512
進貨
purchases


5121
進貨
purchases
5122
進貨費用
purchase expenses
5123
進貨退出
purchase returns
5124
進貨折讓
charges on purchased merchandise
513
進料
materials purchased


5131
進料
material purchased
5132
進料費用
charges on purchased material
5133
進料退出
material purchase returns
5134
進料折讓
material purchase allowances
514
直接人工
direct labor


5141
直接人工
direct labor
515~518
製造費用
manufacturing overhead


5151
間接人工
indirect labor
5152
租金支出
rent expense, rent
5153
文具用品
office supplies (expense)
5154
旅費
travelling expense, travel
5155
運費
shipping expenses, freight
5156
郵電費
postage (expenses)
5157
修繕費
repair(s) and maintenance (expense )
5158
包裝費
packing expenses
5161
水電瓦斯費
utilities (expense)
5162
保險費
insurance (expense)
5163
加工費
manufacturing overhead – outsourced
5166
稅捐
taxes
5168
折舊
depreciation expense
5169
各項耗竭及攤提
various amortization
5172
伙食費
meal (expenses)
5173
職工福利
employee benefits/welfare
5176
訓練費
training (expense)
5177
間接材料
indirect materials
5188
其他製造費用
other manufacturing expenses
56
勞務成本製
ervice costs


561
勞務成本
service costs


5611
勞務成本
service costs
57
業務成本
gency costs


571
業務成本
agency costs


5711
業務成本
agency costs
58
其他營業成本
other operating costs


588
其他營業成本—其他
other operating costs-other


5888
其他營業成本—其他
other operating costs – other
6
營業
費用

operating expenses

61
推銷費用
selling expenses


615~618
推銷費用
selling expenses


6151
薪資支出
payroll expense
6152
租金支出
rent expense, rent
6153
文具用品
office supplies (expense)
6154
旅費
travelling expense, travel
6155
運費
shipping expenses, freight
6156
郵電費
postage (expenses)
6157
修繕費
repair(s) and maintenance (expense)
6159
廣告費
advertisement expense, advertisement
6161
水電瓦斯費
utilities (expense)
6162
保險費
insurance (expense)
6164
交際費
entertainment (expense)
6165
捐贈
donation (expense)
6166
稅捐
taxes
6167
呆帳損失
loss on uncollectible accounts
6168
折舊
depreciation expense
6169
各項耗竭及攤提
various amortization
6172
伙食費
meal (expenses)
6173
職工福利
employee benefits/welfare
6175
佣金支出
commission (expense)
6176
訓練費
training (expense)
6188
其他推銷費用
other selling expenses
62
管理及總務費用
general & administrative expenses


625~628
管理及總務費用
general & administrative expenses


6251
薪資支出
payroll expense
6252
租金支出
rent expense, rent
6253
文具用品
office supplies
6254
旅費
travelling expense, travel
6255
運費
shipping expenses,freight
6256
郵電費
postage (expenses)
6257
修繕費
repair(s) and maintenance (expense)
6259
廣告費
advertisement expense, advertisement
6261
水電瓦斯費
utilities (expense)
6262
保險費
insurance (expense)
6264
交際費
entertainment (expense)
6265
捐贈
donation (expense)
6266
稅捐
taxes
6267
呆帳損失
loss on uncollectible accounts
6268
折舊
depreciation expense
6269
各項耗竭及攤提
various amortization
6271
外銷損失
loss on export sales
6272
伙食費
meal (expenses)
6273
職工福利
employee benefits/welfare
6274
研究發展費用
research and development expense
6275
佣金支出
commission (expense)
6276
訓練費
training (expense)
6278
勞務費
professional service fees
6288
其他管理及總務費用
other general and administrative expenses
63
研究發展費用
research and development expenses


635~638
研究發展費用
research and development expenses


6351
薪資支出
payroll expense
6352
租金支出
rent expense, rent
6353
文具用品
office supplies
6354
旅費
travelling expense, travel
6355
運費
shipping expenses, freight
6356
郵電費
postage (expenses)
6357
修繕費
repair(s) and maintenance (expense)
6361
水電瓦斯費
utilities (expense)
6362
保險費
insurance (expense)
6364
交際費
entertainment (expense)
6366
稅捐
taxes
6368
折舊
depreciation expense
6369
各項耗竭及攤提
various amortization
6372
伙食費
meal (expenses)
6373
職工福利
employee benefits/welfare
6376
訓練費
training (expense)
6378
其他研究發展費用
other research and development expenses
7
營業外收入及費用

non-operating revenue and expenses, other income(expense)

71~74
營業外收入
non-operating revenue


711
利息收入
interest revenue


7111
利息收入
interest revenue/income
712
投資收益
investment income


7121
權益法認列之投資收益
investment income recognized under equity method
7122
股利收入
dividends income
7123
短期投資市價回升利益
gain on market price recovery of short-term investment
713
兌換利益
foreign exchange gain


7131
兌換利益
foreign exchange gain
714
處分投資收益
gain on disposal of investments


7141
處分投資收益
gain on disposal of investments
715
處分資產溢價收入
gain on disposal of assets


7151
處分資產溢價收入
gain on disposal of assets
748
其他營業外收入
other non-operating revenue


7481
捐贈收入
donation income
7482
租金收入
rent revenue/income
7483
佣金收入
commission revenue/income
7484
出售下腳及廢料收入
revenue from sale of scraps
7485
存貨盤盈
gain on physical inventory
7486
存貨跌價回升利益
gain from price recovery of inventory
7487
壞帳轉回利益
gain on reversal of bad debts
7488
其他營業外收入—其他
other non-operating revenue– other items
75~ 78
營業外費用
non-operating expenses

751
利息費用
interest expense


7511
利息費用
interest expense
752
投資損失
investment loss


7521
權益法認列之投資損失
investment loss recog- nized under equity method
7523
短期投資未實現跌價損失
unrealized loss on reduction of short-term investments to market
753
兌換損失
foreign exchange loss


7531
兌換損失
foreign exchange loss
754
處分投資損失
loss on disposal of investments


7541
處分投資損失
loss on disposal of investments
755
處分資產損失
loss on disposal of assets


7551
處分資產損失
loss on disposal of assets
788
其他營業外費用
other non-operating expenses


7881
停工損失
loss on work stoppages
7882
災害損失
casualty loss
7885
存貨盤損
loss on physical inventory
7886
存貨跌價及呆滯損失
loss for market price decline and obsolete and slow-moving inventories
7888
其他營業外費用—其他
other non-operating expenses– other
8
所得稅費用(或利益)

income tax expense (or benefit)

81
所得稅費用(或利益)
income tax expense (or benefit)


811
所得稅費用(或利益)
income tax expense (or benefit)


8111
所得稅費用(或利益)
income tax expense ( or benefit)
9
非經常營業損益

nonrecurring gain or loss

91
停業部門損益
gain(loss) from discontinued operations


911
停業部門損益—停業前營業損益
income(loss) from operations of discontinued segments


9111
停業部門損益—停業前營業損益
income(loss) from operations of discontinued segment
912
停業部門損益—處分損益
gain(loss) from disposal of discontinued segments


9121
停業部門損益—處分損益
gain(loss) from disposal of discontinued segment
92
非常損益
extraordinary gain or loss


921
非常損益
extraordinary gain or loss


9211
非常損益
extraordinary gain or loss
93
會計原則變動累積影響數
cumulative effect of changes in accounting principles


931
會計原則變動累積影響數
cumulative effect of changes in accounting principles


9311
會計原則變動累積影響數
cumulative effect of changes in accounting principles
94
少數股權淨利
minority interest income


941
少數股權淨利
minority interest income


9411
少數股權淨利
minority interest income