詳細對照
| 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/周轉金 | 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 | 其它現金及約當現金 | other cash and cash equivalents |
| 112 | 短期投資 | short-term investment |
| 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-其它 | 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 | 其它應收票據 | 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 | 其它應收款 | 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 | 其它應收款-關係人 | other receivables-related parties |
| 1188 | 其它應收款-其它 | other receivables-other |
| 1189 | 備抵呆帳-其它應收款 | 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 | 其它預付費用 | other prepaid expenses |
| 126 | 預付款項 | prepayments |
| 1261 | 預付貨款 | prepayment for purchases |
| 1268 | 其它預付款項 | other prepayments |
| 128~129 | 其它流動資產 | 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 | 業主往來(股東往來) | owners'(stockholders') current account |
| 1294 | 同業往來 | current account with others |
| 1298 | 其它流動資產-其它 | 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 | 其它基金 | 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 | 其它長期投資 | 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 | 重估增值-天然資源 | 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 | 計算機軟體 | Computer Software |
| 1751 | 計算機軟體 | computer software cost |
| 176 | 商譽 | goodwill |
| 1761 | 商譽 | goodwill |
| 177 | 開辦費 | organization costs |
| 1771 | 開辦費 | organization costs |
| 178 | 其它無形資產 | other intangibles |
| 1781 | 遞延退休金成本 | deferred pension costs |
| 1782 | 租賃權益改良 | leasehold improvements |
| 1788 | 其它無形資產-其它 | other intangible assets-other |
| 18 | 其它資產 | 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 | 其它遞延資產 | 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 | 其它長期應收款項 | 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-其它 | 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-其它 | 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 | 其它應付短期票券 | 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 | 其它應付票據 | 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-其它 | accrued taxes payable-other |
| 2178 | 其它應付費用 | other accrued expenses payable |
| 218~219 | 其它應付款 | 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 | 其它應付款-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 | 其它應付款-其它 | 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 | 其它預收款 | other advance receipts |
| 227 | 一年或一營業周期內到期長期負債 | long-term liabilities-current portion |
| 2271 | 一年或一營業周期內到期公司債 | corporate bonds payable-current portion |
| 2272 | 一年或一營業周期內到期長期借款 | long-term loans payable-current portion |
| 2273 | 一年或一營業周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 | 一年或一營業周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 | 其它一年或一營業周期內到期長期負債 | other long-term lia-bilities-current portion |
| 228~229 | 其它流動負債 | 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 | 其它流動負債-其它 | 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 | 應付公司債溢價(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-其它 | 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 | 其它長期應付款項 | 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 | 其它長期負債 | other long-term liabilities |
| 2388 | 其它長期負債-其它 | other long-term liabilities-other |
| 28 | 其它負債 | 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 | 其它遞延負債 | 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-其它 | 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 | 其它資本公積 | 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 | 其它特別盈餘公積 | 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 | 其它營業收入 | other operating revenue |
| 488 | 其它營業收入-其它 | other operating revenue |
| 4888 | 其它營業收入-其它 | 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 | 一伙食費 | meal (expenses) |
| 5173 | 職工福利 | employee benefits/welfare |
| 5176 | 訓練費 | training (expense) |
| 5177 | 間接材料 | indirect materials |
| 5188 | 其它製造費用 | other manufacturing expenses |
| 56 | 勞務成本制 | 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 | 其它營業成本 | other operating costs |
| 588 | 其它營業成本-其它 | other operating costs-other |
| 5888 | 其它營業成本-其它 | 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 | 一伙食費 | meal (expenses) |
| 6173 | 職工福利 | employee benefits/welfare |
| 6175 | 佣金支出 | commission (expense) |
| 6176 | 訓練費 | training (expense) |
| 6188 | 其它推銷費用 | 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 a |
| 6269 | 各項耗竭及攤提 | various amortization |
| 6271 | 外銷損失 | loss on export sales |
| 6272 | 一伙食費 | 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 | 其它管理及總務費用 | 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 | 一伙食費 | meal (expenses) |
| 6373 | 職工福利 | employee benefits/welfare |
| 6376 | 訓練費 | training (expense) |
| 6378 | 其它研究發展費用 | 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 | 其它營業外收入 | 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 | 其它營業外收入-其它 | 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 | 其它營業外費用 | 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 | 其它營業外費用-其它 | 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 incom |
代碼名稱英譯1資產assets11~ 12流動資產current assets111現金及約當現金cash and cash equivalents1111庫存現金cash on hand1112零用金/周轉金petty cash/revolving funds1113銀行存款cash in banks1116在途現金cash in transit1117約當現金cash equivalents1118其它現金及約當現金other cash and cash equivalents112短期投資short-term investment1121短期投資-股票short-term investments-stock1122短期投資-短期票券short-term investments-short-term notes and bills1123短期投資-政府債券short-term investments-government bonds1124短期投資-受益憑證short-term investments-beneficiary certificates1125短期投資-公司債short-term investments-corporate bonds1128短期投資-其它short-term investments-other1129備抵短期投資跌價損失allowance for reduction of short-term investment to market113應收票據notes receivable1131應收票據notes receivable1132應收票據貼現discounted notes receivable1137應收票據-關係人notes receivable-related parties1138其它應收票據other notes receivable1139備抵呆帳-應收票據allowance for uncollec-tible accounts-notes receivable114應收帳款accounts receivable1141應收帳款accounts receivable1142應收分期帳款installment accounts receivable1147應收帳款-關係人accounts receivable-related parties1149備抵呆帳-應收帳款allowance for uncollec-tible accounts-accounts receivable118其它應收款other Receivables1181應收出售遠匯款forward exchange contract receivable1182應收遠匯款-外幣forward exchange contract receivable-foreign currencies1183買賣遠匯折價discount on forward ex-change contract1184應收收益earned revenue receivable1185應收退稅款income tax refund receivable1187其它應收款-關係人other receivables-related parties1188其它應收款-其它other receivables-other1189備抵呆帳-其它應收款allowance for uncollec-tible accounts-other receivables121~122存貨inventories1211商品存貨merchandise inventory1212寄銷商品consigned goods1213在途商品goods in transit1219備抵存貨跌價損失allowance for reduction of inventory to market1221製成品finished goods1222寄銷製成品consigned finished goods1223副產品by-products1224在制品work in process1225委外加工work in process-Outsourced1226原料raw materials1227物料supplies1228在途原物料materials and supplies in transit1229備抵存貨跌價損失allowance for reduction of inventory to market125預付費用prepaid expenses1251預付薪資prepaid payroll1252預付租金prepaid rents1253預付保險費prepaid insurance1254用品盤存office supplies1255預付所得稅prepaid income tax1258其它預付費用other prepaid expenses126預付款項prepayments1261預付貨款prepayment for purchases1268其它預付款項other prepayments128~129其它流動資產other current assets1281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 payments1284代付款payment on behalf of others1285員工借支advances to employees1286存出保證金refundable deposits1287受限制存款certificate of deposit-restricted1291遞延所得稅資產deferred income tax assets1292遞延兌換損失deferred Foreign Exchange losses1293業主往來(股東往來)owners'(stockholders') current account1294同業往來current account with others1298其它流動資產-其它other current assets-other13基金及長期投資funds and long-term investments131基金funds1311償債基金redemption fund (or sinking fund)1312改良及擴充基金fund for improvement and expansion1313意外損失準備基金contingency fund1314退休基金pension fund1318其它基金other funds132長期投資long-term investments1321長期股權投資long-term equity investments1322長期債券投資long-term bond investments1323長期不動產投資long-term real estate in-vestments1324人壽保險現金解約價值cash Surrender value of life insurance1328其它長期投資other long-term investments1329備抵長期投資跌價損失allowance for excess of cost over market value of long-term investments14~ 15固定資產property , plant, and equipment141土地land1411土地land1418土地-重估增值land-revaluation increments142土地改良物land improvements1421土地改良物land improvements1428土地改良物-重估增值land improvements-revaluation increments1429累積折舊-土地改良物accumulated depreciation-land improvements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluation increments1439累積折舊-房屋及建物accumulated depreciation-buildings144~146機(器)具及設備machinery and equipment1441機(器)具machinery1448機(器)具-重估增值machinery-revaluation increments1449累積折舊-機(器)具accumulated depreciation-machinery151租賃資產leased assets1511租賃資產leased assets1519累積折舊-租賃資產accumulated depreciation-leased assets152租賃權益改良leasehold improvements1521租賃權益改良leasehold improvements1529累積折舊-租賃權益改良accumulated depreciation-leasehold improvements156未完工程及預付購置設備款construction in progress and prepayments for equipment1561未完工程construction in progress1562預付購置設備款prepayment for equipment158雜項固定資產miscellaneous property, plant, and equipment1581雜項固定資產miscellaneous property, plant, and equipment1588雜項固定資產-重估增值miscellaneous property, plant, and equipment-revaluation increments1589累積折舊-雜項固定資產accumulated depreciation-miscellaneous property, plant, and equipment16遞耗資產depletable assets161遞耗資產depletable assets1611天然資源natural resources1618重估增值-天然資源natural resources-revaluation increments1619累積折耗-天然資源accumulated depletion-natural resources17無形資產intangible assets171商標權trademarks1711商標權trademarks172專利權patents1721專利權patents173特許權franchise1731特許權franchise174著作權copyright1741著作權copyright175計算機軟體Computer Software1751計算機軟體computer software cost176商譽goodwill1761商譽goodwill177開辦費organization costs1771開辦費organization costs178其它無形資產other intangibles1781遞延退休金成本deferred pension costs1782租賃權益改良leasehold improvements1788其它無形資產-其它other intangible assets-other18其它資產other assets181遞延資產deferred assets1811債券發行成本deferred bond issuance costs1812長期預付租金long-term prepaid rent1813長期預付保險費long-term prepaid insurance1814遞延所得稅資產deferred income tax assets1815預付退休金prepaid pension cost1818其它遞延資產other deferred assets182閒置資產idle assets1821閒置資產idle assets184長期應收票據及款項與催收帳款long-term notes , accounts and overdue receivables1841長期應收票據long-term notes receivable1842長期應收帳款long-term accounts receivable1843催收帳款overdue receivables1847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 parties1848其它長期應收款項other long-term receivables1849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 receivables185出租資產assets leased to others1851出租資產assets leased to others1858出租資產-重估增值assets leased to others-incremental value from revaluation1859累積折舊-出租資產accumulated depreciation-assets leased to others186存出保證金refundable deposit1861存出保證金refundable deposits188雜項資產miscellaneous assets1881受限制存款certificate of deposit-restricted1888雜項資產-其它miscellaneous assets-other
2負債liabilities21~ 22流動負債current liabilities211短期借款short-term borrowings(debt)2111銀行透支bank overdraft2112銀行借款bank loan2114短期借款-業主short-term borrowings-owners2115短期借款-員工short-term borrowings-employees2117短期借款-關係人short-term borrowings-related parties2118短期借款-其它short-term borrowings-other212應付短期票券short-term notes and bills payable2121應付商業本票commercial paper payable2122銀行承兌匯票bank acceptance2128其它應付短期票券other short-term notes and bills payable2129應付短期票券折價discount on short-term notes and bills payable213應付票據notes payable2131應付票據notes payable2137應付票據-關係人notes payable-related parties2138其它應付票據other notes payable214應付帳款accounts pay able2141應付帳款accounts payable2147應付帳款-關係人accounts payable-related parties216應付所得稅income taxes payable2161應付所得稅income tax payable217應付費用accrued expenses2171應付薪工accrued payroll2172應付租金accrued rent payable2173應付利息accrued interest payable2174應付營業稅accrued VAT payable2175應付稅捐-其它accrued taxes payable-other2178其它應付費用other accrued expenses payable218~219其它應付款other payables2181應付購入遠匯款forward exchange contract payable2182應付遠匯款-外幣forward exchange contract payable-foreign currencies2183買賣遠匯溢價premium on forward exchange contract2184應付土地房屋款payables on land and building purchased2185應付設備款Payables on equipment2187其它應付款-關係人other payables-related parties2191應付股利dividend payable2192應付紅利bonus payable2193應付董監事酬勞compensation payable to directors and supervisors2198其它應付款-其它other payables-other226預收款項advance receipts2261預收貨款sales revenue received in advance2262預收收入revenue received in advance2268其它預收款other advance receipts227一年或一營業周期內到期長期負債long-term liabilities-current portion2271一年或一營業周期內到期公司債corporate bonds payable-current portion2272一年或一營業周期內到期長期借款long-term loans payable-current portion2273一年或一營業周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 cycle2277一年或一營業周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 portion2278其它一年或一營業周期內到期長期負債other long-term lia-bilities-current portion228~229其它流動負債other current liabilities2281銷項稅額VAT received(or output tax)2283暫收款temporary receipts2284代收款receipts under custody2285估計售後服務/保固負債estimated warranty liabilities2291遞延所得稅負債deferred income tax liabilities2292遞延兌換利益deferred foreign exchange gain2293業主(股東)往來owners' current account2294同業往來current account with others2298其它流動負債-其它other current liabilities-others23長期負債long-term liabilities231應付公司債corporate bonds payable2311應付公司債corporate bonds payable2319應付公司債溢價(折價)premium(discount) on corporate bonds payable232長期借款long-term loans payable2321長期銀行借款long-term loans payable-bank2324長期借款-業主long-term loans payable-owners2325長期借款-員工long-term loans payable-employees2327長期借款-關係人long-term loans payable-related parties2328長期借款-其它long-term loans payable-other233長期應付票據及款項long-term notes and accounts payable2331長期應付票據long-term notes payable2332長期應付帳款long-term accounts pay-able2333長期應付租賃負債long-term capital lease liabilities2337長期應付票據及款項-關係人Long-term notes and accounts payable-related parties2338其它長期應付款項other long-term payables234估計應付土地增值稅accrued liabilities for land value increment tax2341估計應付土地增值稅estimated accrued land value incremental tax pay-able235應計退休金負債accrued pension liabilities2351應計退休金負債accrued pension liabilities238其它長期負債other long-term liabilities2388其它長期負債-其它other long-term liabilities-other28其它負債other liabilities281遞延負債deferred liabilities2811遞延收入deferred revenue2814遞延所得稅負債deferred income tax liabilities2818其它遞延負債other deferred liabilities286存入保證金deposits received2861存入保證金guarantee deposit received288雜項負債miscellaneous liabilities2888雜項負債-其它miscellaneous liabilities-other
3業主權益owners' equity31資本capital311資本(或股本)capital3111普通股股本capital-Common stock3112特別股股本capital-preferred stock3113預收股本capital collected in advance3114待分配股票股利stock dividends to be distributed3115資本capital32資本公積additional paid-in capital321股票溢價paid-in capital in excess of par3211普通股股票溢價paid-in capital in excess of par-common stock3212特別股股票溢價paid-in capital in excess of par-preferred stock323資產重估增值準備capital surplus from assets revaluation3231資產重估增值準備capital surplus from assets revaluation324處分資產溢價公積capital surplus from gain on disposal of assets3241處分資產溢價公積capital surplus from gain on disposal of assets325合併公積capital surplus from business combination3251合併公積capital surplus from business combination326受贈公積donated surplus3261受贈公積donated surplus328其它資本公積other additional paid-in capital3281權益法長期股權投資資本公積additional paid-in capital from investee under equity method3282資本公積-庫藏股票交易additional paid-in capital-treasury stock trans-actions33保留盈餘(或累積虧損)retained earnings (accumulated deficit)331法定盈餘公積legal reserve3311法定盈餘公積legal reserve332特別盈餘公積special reserve3321意外損失準備contingency reserve3322改良擴充準備improvement and expansion reserve3323償債準備special reserve for redemption of liabilities3328其它特別盈餘公積other special reserve335未分配盈餘(或累積虧損)retained earnings-unappropriated (or accumulated deficit)3351累積盈虧accumulated profit or loss3352前期損益調整prior period adjustments3353本期損益net income or loss for current period34權益調整equity adjustments341長期股權投資未實現跌價損失unrealized loss on market value decline of long-term equity investments3411長期股權投資未實現跌價損失unrealized loss on market value decline of long-term equity investments342累積換算調整數cumulative translation adjustment3421累積換算調整數cumulative translation adjustments343未認列為退休金成本之淨損失net loss not recognized as pension cost3431未認列為退休金成本之淨損失net loss not recognized as pension costs35庫藏股treasury stock351庫藏股treasury stock3511庫藏股treasury stock36少數股權minority interest361少數股權minority interest3611少數股權minority interest
4營業收入operating revenue41銷貨收入sales revenue411銷貨收入sales revenue4111銷貨收入sales revenue4112分期付款銷貨收入installment sales revenue417銷貨退回sales return4171銷貨退回sales return419銷貨折讓sales allowances4191銷貨折讓sales discounts and allowances46勞務收入service revenue461勞務收入service revenue4611勞務收入service revenue47業務收入agency revenue471業務收入agency revenue4711業務收入agency revenue48其它營業收入other operating revenue488其它營業收入-其它other operating revenue4888其它營業收入-其它other operating revenue-other
5營業成本operating costs51銷貨成本cost of goods sold511銷貨成本cost of goods sold5111銷貨成本cost of goods sold5112分期付款銷貨成本installment cost of goods sold512進貨purchases5121進貨purchases5122進貨費用purchase expenses5123進貨退出purchase returns5124進貨折讓charges on purchased merchandise513進料materials purchased5131進料material purchased5132進料費用charges on purchased material5133進料退出material purchase returns5134進料折讓material purchase allowances514直接人工direct labor5141直接人工direct labor515~518製造費用manufacturing overhead5151間接人工indirect labor5152租金支出rent expense, rent5153文具用品office supplies (expense)5154旅費travelling expense, travel5155運費shipping expenses, freight5156郵電費postage (expenses)5157修繕費repair(s) and maintenance (expense )5158包裝費packing expenses5161水電瓦斯費Utilities (expense)5162保險費insurance (expense)5163加工費manufacturing overhead-outsourced5166稅捐taxes5168折舊depreciation expense5169各項耗竭及攤提various amortization5172一伙食費meal (expenses)5173職工福利employee benefits/welfare5176訓練費training (expense)5177間接材料indirect materials5188其它製造費用other manufacturing expenses56勞務成本制ervice costs561勞務成本service costs5611勞務成本service costs57業務成本gency costs571業務成本agency costs5711業務成本agency costs58其它營業成本other operating costs588其它營業成本-其它other operating costs-other5888其它營業成本-其它other operating costs-other
6營業費用operating expenses61推銷費用selling expenses615~618推銷費用selling expenses6151薪資支出payroll expense6152租金支出rent expense, rent6153文具用品office supplies (expense)6154旅費travelling expense, travel6155運費shipping expenses, freight6156郵電費postage (expenses)6157修繕費repair(s) and maintenance (expense)6159廣告費advertisement expense, advertisement6161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taxes6167呆帳損失loss on uncollectible accounts6168折舊depreciation expense6169各項耗竭及攤提various amortization6172一伙食費meal (expenses)6173職工福利employee benefits/welfare6175佣金支出commission (expense)6176訓練費training (expense)6188其它推銷費用other selling expenses62管理及總務費用general & administrative expenses625~628管理及總務費用general & administrative expenses6251薪資支出payroll expense6252租金支出rent expense, rent6253文具用品office supplies6254旅費travelling expense, travel6255運費shipping expenses,freight6256郵電費postage (expenses)6257修繕費repair(s) and maintenance (expense)6259廣告費advertisement expense, advertisement6261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taxes6267呆帳損失loss on uncollectible accounts6268折舊depreciation expense a6269各項耗竭及攤提various amortization6271外銷損失loss on export sales6272一伙食費meal (expenses)6273職工福利employee benefits/welfare6274研究發展費用research and development expense6275佣金支出commission (expense)6276訓練費training (expense)6278勞務費professional service fees6288其它管理及總務費用other general and administrative expenses63研究發展費用research and development expenses635~638研究發展費用research and development expenses6351薪資支出payroll expense6352租金支出rent expense, rent6353文具用品office supplies6354旅費travelling expense, travel6355運費shipping expenses, freight6356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taxes6368折舊depreciation expense6369各項耗竭及攤提various amortization6372一伙食費meal (expenses)6373職工福利employee benefits/welfare6376訓練費training (expense)6378其它研究發展費用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 revenue711利息收入interest revenue7111利息收入interest revenue/income712投資收益investment income7121權益法認列之投資收益investment income recognized under equity method7122股利收入dividends income7123短期投資市價回升利益gain on market price recovery of short-term investment713兌換利益foreign exchange gain7131兌換利益foreign exchange gain714處分投資收益gain on disposal of investments7141處分投資收益gain on disposal of investments715處分資產溢價收入gain on disposal of assets7151處分資產溢價收入gain on disposal of assets748其它營業外收入other non-operating revenue7481捐贈收入donation income7482租金收入rent revenue/income7483佣金收入commission revenue/income7484出售下腳及廢料收入revenue from sale of scraps7485存貨盤盈gain on physical inventory7486存貨跌價回升利益gain from price recovery of inventory7487壞帳轉回利益gain on reversal of bad debts7488其它營業外收入-其它other non-operating revenue-other items75~ 78營業外費用non-operating expenses751利息費用interest expense7511利息費用interest expense752投資損失investment loss7521權益法認列之投資損失investment loss recog-nized under equity method7523短期投資未實現跌價損失unrealized loss on reduction of short-term investments to market753兌換損失foreign exchange loss7531兌換損失foreign exchange loss754處分投資損失loss on disposal of investments7541處分投資損失loss on disposal of investments755處分資產損失loss on disposal of assets7551處分資產損失loss on disposal of assets788其它營業外費用other non-operating expenses7881停工損失loss on work stoppages7882災害損失casualty loss7885存貨盤損loss on physical inventory7886存貨跌價及呆滯損失loss for market price decline and obsolete and slow-moving inventories7888其它營業外費用-其它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 loss91停業部門損益gain(loss) from discontinued operations911停業部門損益-停業前營業損益income(loss) from operations of discontinued segments9111停業部門損益-停業前營業損益income(loss) from operations of discontinued segment912停業部門損益-處分損益gain(loss) from disposal of discontinued segments9121停業部門損益-處分損益gain(loss) from disposal of discontinued segment92非常損益extraordinary gain or loss921非常損益extraordinary gain or loss9211非常損益extraordinary gain or loss93會計原則變動累積影響數cumulative effect of changes in accounting principles931會計原則變動累積影響數cumulative effect of changes in accounting principles9311會計原則變動累積影響數cumulative effect of changes in accounting principles94少數股權淨利minority interest income941少數股權淨利minority interest income9411少數股權淨利minority interest incom
