| 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 | 應付增值稅 | 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 |
