會計項目(中)會計項目(英)
現金-零用金
現金
銀行存款
約當現金
短期投資
應收票據
備抵呆帳-應收票據
應收帳款
備抵呆帳-應收帳款
其他應收款
商品
製成品
在製品(或在建工程)
原料
物料
寄銷品
備低存貨跌價損失
其他-存貨
預付費用
用品盤存
預付貨款
其他預付款
透過損益按公允價值衡量之金融資產-流動
透過其他綜合損益按公允價值衡量之金融資產-流動
避險之金融資產-流動
以成本衡量之金融資產-流動
其他金融資產-流動
累計減損-流動金融資產
暫付款
股東往來(借)
同業往來(借)
進項稅額
留扺稅額
本期所得稅資產
其他-流動資產
長期投資
累計減損-長期投資
土地
礦產資源
累計折耗-礦源
房屋及建築
累計折舊-房屋及建築
機械設備
累計折舊-機械設備
運輸設備
累計折舊-運輸設備
辦公設備
累計折舊-辦公設備
未完工程及待驗設備
預付購置設備款
其他固定資產
累計折舊-其他固定資產
累計減損-固定資產
無形資產
累計攤折-無形資產
累計減損-無形資產
投資性不動產
累計折舊-投資性不動產
累計減損-投資性不動產
生物資產
累計折舊-生物資產
累計減損-生物資產
透過損益按公允價值衡量之金融資產-非流動
透過其他綜合損益按公允價值衡量之金融資產-流動
避險之金融資產-非流動
以成本衡量之金融資產-非流動
其他金融資產-非流動
採用權益法之投資
累計減損-非流動金融資產
存出保證金
未攤銷費用
遞延所得稅資產
其他-非流動資產
銀行透支
銀行借款
應付短期票劵
其他短期借款
應付票據
應付帳款
應付費用
應付稅捐
應付股利
其他應付款
預收貨款
其他預收款
透過損益按公允價值衡量之金融負債-流動
避險之金融負債-流動
特別股負債-流動
其他金融負債-流動
暫收款
股東往來(貸)
同業往來(貸)
銷項稅額
代收款
本期所得稅負債
其他流動負債-其他
應付公司債
長期借款
透過損益按公允價值衡量之金融負債-非流動
避險之衍生金融負債-非流動
特別股負債-非流動
其他金融負債-非流動
其他長期負債
存入保證金
估計應付土地增值稅
應計退休金負債
國外投資損失準備
受託承銷品
遞延所得稅負債
其他非流動負債-其他
股本(登記)
股本-未發行股本
預收股款
資本公積
法定公積
特別公積
累積盈虧
追溯適用及追溯重編之影響數
本年度其他綜合損益轉入之稅後淨額
本期綜合損益
其他權益-備供出售金融資產未實現損益
其他權益-避險中屬有效避險部分之避險工具損益
其他權益-國外營運機構財務報表換算之兌換差額
其他權益-未實現重估增值
其他權益-確定福利計畫再衡量數
其他權益-其他
庫藏股票
銷貨收入
銷貨退回
銷貨折讓
加工收入
維修收入
維修退回
維修折讓
勞務收入
業務收入
業務折讓
其他營業收入
銷貨成本(買賣業)
進貨
進貨退出
進貨折讓
期初商品存貨(損益計算)
期末商品存貨(損益計算)
存貨盤盈
存貨盤虧
存貨跌價損失
銷貨成本(製造業)
製成品(進貨)
期初製成品存貨(損益計算)
期末製成品存貨(損益計算)
在製品(進貨)
期初在製品存貨(損益計算)
期末在製品存貨(損益計算)
原料(進貨)
原料退出
原料折讓
期初原料存貨(損益計算)
期末原料存貨(損益計算)
物料(進貨)
物料退出
物料折讓
期初物料存貨(損益計算)
期末物料存貨(損益計算)
直接人工
製造費用
製-薪資費用
製-租金費用
製-文具用品
製-旅費
製-運費
製-郵電費
製-修繕費
製-廣告費
製-水電瓦斯費
製-保險費
製-交際費
製-捐贈
製-稅捐
製-呆帳損失
製-折舊
製-折耗及攤提
製-外銷損失
製-伙食費
製-職工福利
製-研究費
製-佣金
製-職業訓練費
製-勞務費
製-燃料費
製-團體會費
製-書報雜誌
製-權利金
製-印刷費
製-搬運費
製-會議費
製-出口費用
製-雜費
製-雜項購置
製-其他費用
加工成本
維修成本
勞務成本
業務成本
其他營業成本
推銷費用
薪資費用
租金費用
文具用品
旅費
運費
郵電費
修繕費
廣告費
水電瓦斯費
保險費
交際費
捐贈
稅捐
呆帳損失
折舊
折耗及攤提
外銷損失
伙食費
職工福利
研究費
佣金支出
訓練費
勞務費
燃料費
團體會費
書報雜誌
權利金
印刷費
搬運費
會議費
出口費用
雜費
雜項購置
其他費用
投資收益
利息收入
租賃收入
出售(報廢)資產增益
佣金收入
兌換利益
投資利益
資產減損迴轉利益
其他收入
利息費用
資產減損損失
出售資產損失
報廢資產損失
災害損失
兌換損失
投資損失
其他損失
所得稅
其他綜合損益-備供出售金融資產
其他綜合損益-現金流量避險中屬有效避險部分之避險損
其他綜合損益-國外營運機構財務報表換算之兌換差額
其他綜合損益-重估增值
其他綜合損益-採用權益法認列之其他綜合損益份額
其他綜合損益-與其他綜合損益相關之所得稅
Petty Cash
Cash
Cash in Banks
Cash Equivalents
Short-Term Investments
Notes Receivable
Allowance for Notes
Accounts Receivable
Allowance for Bad Debts
Other Receivables
Merchandise Inventories
Finished Goods
Work in Progress
Raw Materials
Supplies
Consigned Merchandise
Allow.for Market Decline
Other Inventories
Prepaid Expenses
Office Supplies
Prepayment for Purchases
Other Prepayments
FA. At Fair Value-Income
FA. At Fair Value-OCI
FA. For hedging
FA. At Cost
“Other Financial Assets”
Accu. Impairment FA.
Temporary Payments
Shareholder Contacts(Dr)
Occupation Contacts(Dr)
Prepaid Sales Tax
Overpaid Sales Tax
Current Tax Assets
Other Current Assets
Long-Term Investments
Accu. Impair.-Long Inves.
Land
Natural Resources
Accumulated Depletion
Buildings Structures
Accu. Depr.-Buildings
Machinery Equipment
Accu. Depr.-Machinery
Transportation Equipment
Accu. Depr.-Transporta.
Office Equipment
Accu. Depr.-Office
Unfinished Construction
Prepayment for equipment
Other Fixed Assets
Accu. Depr.-Other Assets
Accumulated Impairment
Intangible Assets
” Accu. Amort.-Intangible”
Accu. Impair.-Intangible
Investment Property
Accu. Depr.-Inves. Pro.
Accu. Impair.-Inves. Pro.
Biological Asset
Accu. Depr.-Biological
Accu. Impair.-Biological
FA. At Fair Value -non-C.
FA. At Fair (OCI) -non-C.
FA. For hedging -non-C.
FA. At Cost -non-C.
“Other FA. -non-C.”
Equity Investment
Accu. Impair. Other FA.
Refundable Deposit
Unamortised Expenses
Deferred Tax Assets
Other Asset – non-Current
Bank Overdrafts
Loans from banks
Commercial papers pay.
Other short-term loans
Notes Payable
Accounts Payable
Accrued Expenses
Income Taxes Payable
Dividends Payable
Other Payables
Unearned Sales Revenue
Other Unearned Revenue
FL. At Fair Value
FL. For hedging
Preference Share Liab.
“Other Financial Liab.”
Temporary Receipts
Shareholder Contacts(Cr)
Occupation Contacts(Cr)
Output Tax
Receipts Under Custody
Current Tax Liabilities
Other Current Liabilitie
Bonds Payable
Long-term loans payable
FL. at Fair Value -non-C.
FL. For hedging -non-C.
Pref. Share Liab. -non-C.
“Other FL. -non-C.”
Other Long-Term Liability
Guarantee DepositsRece.
Tax on Increment of land
Accrued Pension Liability
Reserve for Export Loss
Goods Consignment
Deferred Tax Liabilities
Other Liability -nonC.
Capital Stock
Unissued Capital Stock
Capital Collected in adv.
Capital Reserve
Legal Reserve
Special Reserve
Accumulated Earn.(loss)
Effect of Eetrospective
OCI-After Tax
Comprehensive Income
Unrealised Finan. Instru.
OE-Hedging Instrument
OE-Exchange Differences
OE-Unrealized Revaluation
OE-Remeasur. Benefit Plan
Other Equity-Other
Treasury Stock
Sales Revenue
Sales Returns
Sales Allowances
Conversion Revenue
Repair Revenue
Repair Returns
Repair Allowances
Service Revenue
Agency Revenue
Agency Revenue Allow.
Other Operating Revenue
Cost of Goods Sold
Purchases
Purchase Returns
Purchase Allowances
Merchandise Opening(Cal.)
Merchandise Closing(Cal.)
Gain on Phys. Inventory
Loss on Physical Invent.
Loss on Market Decline
Cost of Goods Sold(M)
Finished Goods(Purchases)
Finished G. Opening(Cal.)
Finished G. Closing(Cal.)
WIP (Purchases)
WIP Opening(Cal.)
WIP Closing(Cal.)
Materials(purchases)
Materials Returns
Materials Allowances
Materials Opening(Cal.)
Materials Closing(Cal.)
Supplies(purchases)
Supplies Returns
Supplies Allowances
Supplies Opening(Cal.)
Supplies Closing(Cal.)
Direct Labor
Manufacturing overhead
Payroll Expenses(M)
Rent Expense(M)
Supplies Expenses(M)
Travelling Expenses(M)
Shipping Expenses(M)
Postage Expenses(M)
Repair & Maintenance(M)
Advertisement(M)
Utilities Expenses(M)
Insurance Expenses(M)
Entertainment Expenses(M)
Donations(M)
Taxes & Fees(M)
Bad Debt Expenses(M)
Depreciation(M)
Depletion(M)
Export Losses(M)
Meal Expenses(M)
Employee Welfare(M)
Research Expenses(M)
Commissions(M)
Training Expenses(M)
Professional Service(M)
Fuels(M)
Membership Dues(M)
Newspapers , Magaz.(M)
Royalties(M)
Printing Expenses(M)
Moving Expenses(M)
Meeting Expenses(M)
Export Expenses(M)
Miscellaneous Expenses(M)
Miscellaneous Purchase(M)
Other Expenses(M)
Costs of Conversion
Costs of Repair
Costs of Service
Costs of Business
Costs of Other operating
Selling Expenses
Payroll Expenses
Rent Expenses
Supplies Expenses
Travelling Expenses
Shipping Expenses
Postage Expenses
Repair & Maintenance
Advertisement
Utilities Expenses
Insurance Expenses
Entertainment Expenses
Donation Expense
Taxes
Bad debt Expenses
Depreciation
Depletion
Export Losses
Meal Expenses
Employee Welfare
Research Expenses
Commissions Expenses
Training Expenses
Professional Service
Fuels
Membership Dues
Book,Newspapers & Magaz.
Royalties
Printing Expense
Moving Expenses
Meeting Expenses
Export Expenses
Miscellaneous Expenses
Miscellaneous Purchase
Other Expenses
Gain on Investments
Interest Income
Rent Income
Benefits on Sale Assets
Commission Income
Foreign Exchange Gains
Gain of Disposal Invest.
Gain on Reveral Impair.
Other Income
Interest Expenses
Impairment Loss
Loss on sale assets
Loss on worn out assets
Loss on calamity
Exchange losses
Investment Loss
Other Loss
Income Tax
Other Comprehensive Inco.
OCI-Cash flow Hedging S.
OCI-Exchange Differences
OCI-Unrealized revaluat.
OCI-Invest. Loss equity
OCI-Income Tax Expense

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