一級科目
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二級科目
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三級科目
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四級科目
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代碼
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名稱
|
代碼
|
名稱
|
代碼
|
名稱
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代碼
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名稱
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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
|
機(器)具及設備
|
machinery
and equipment
|
|
|
1441
|
機(器)具
|
machinery
|
1448
|
機(器)具
—重估增值
|
machinery – revaluation
increments
|
1449
|
累積折舊 —機(器)具
|
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(折)價
|
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
|
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