一般行業會計科目中英文對照表
壹 資產類會計科目
1. Asset Accounts
編號 科目 英文科目
Codes Chinese Account Names English Account Names
1- 資產 Assets
11-12 流動資產 Current Assets
1104 現金及約當現金 Cash and Cash Equivalents
1101 庫存現金 Cash on Hand
1102 零用金／週轉金 Petty Cash
1103 銀行存款 Cash in Banks
1005 在途現金 Cash in Transit
1007 約當現金 Cash Equivalents
111- 短期投資 Short-Term Investments
1111 有價證券－股票 Marketable Securities-Stock
1112 有價證券－短期票券 Marketable Securities-Short-Term Notes
1113 有價證券－政府債券 Marketable Securities-Government Bonds
1114 有價證券－受益憑證 Marketable Securities-Beneficiary's Certificates
1115 有價證券－公司債 Marketable Securities-Beneficiay's
1116 附賣回債券投資 Investments in Bonds with Resale Agreements
1118 其他短期投資 Other Short-Term Investments
1119 備抵短期投資跌價損失 Allowance for Valuation Loss of Short-Term Investments
112-117 應收款項 Receivables
112- 應收票據 Notes Receivable
1121 應收票據 Notes Receivable
1122 其他應收票據 Other Notes Receivable
1123 應收票據貼現 Discounted Notes Receivable
1129 備抵呆帳－應收票據 Allowance for Bad Debts-Notes Receivable
113- 應收票據－關係人 Notes Receivable-Related Parties
1131 應收票據－關係人 Notes Receivable-Related Parties
1132 其他應收票據－關係人 Other Notes Receivable-Related Parties
1133 應收票據貼現－關係人 Discounted Notes Receivable-Related Parties
1139 備抵呆帳－應收關係人票據 Allowance for Bad Debts-Notes Receivable due from Related Parties
114- 應收帳款 Accounts Receivable
1141 應收銷售及管理費(證券投資信託業適用) Commissions and Management Fees Receivable (for Securities Investment and Trust Business
1144 應收帳款 Accounts Receivable
1145 未實現利息收入－應收分期帳款 Installment Accounts Receivable
1146 應收租賃款 Rents Receivable
1147 未實現利息收入－應收租賃款 Unrealized Interest Income-Rents Receivable
1148 備抵銷貨退回及折讓 Allowance for Sales Returns and Discoutns
1149 備抵呆帳－應收帳款，分期帳款及租賃款 Allowance for Bad Debts-Accoutns, Installment, and Rents Receivable
115- 應收帳款－關係人 Accounts Receivable-Related Parties
1153 應收帳款－關係人 Accounts Receivable-Related Parties
1154 應收分期帳款－關係人 Installment Accounts Receivable-Related Parties
1155 未實現利息收入－應收關係人分期帳款 Unrealized Interest Income-Installment Accounts Receivable from Related Parties
1156 應收租賃款－關係人 Rents Receibable-Related Parties
1157 未實現利息收入－應收關係人租賃款 Unrealized Interest Incoem-Rents Receivable from Related Parties
1159 備抵呆帳－應收關係人帳款，分期帳款及租賃款 Allowance for Bad Debts-Accounts and Ubstakknebt Receivables from Related Parties
116-117 其他應收款 Other Receivables
1161 應收出售遠匯款 Forward Exchange Contracts Receivable
1162 應收遠匯款－外幣 Forward Exchange Contracts Receivable-Foreign Currencies
1163 買賣遠匯折價 Discount on Forward Exchange Contracts
1164 應收退稅款 Tax Refund Receivable
1165 應收代收款(海陸運輸業適用) Accrued Custodial Receipts (for Seal/Land Shipping Business)
1166 應收工程保留款 Construction Retainage Receivable
1176 應收收益 Non-operating Revenues Receivable
1178 其他應收款 Other Non-operating Receivables
1179 備抵呆帳－其他應收款項 Allowance for Bad Debt's-Other Non-operating Receivables
119- 其他應收款－關係人 Other Receivables-Related Parties
1196 應收收益－關係人 Non-operating Receivables-Related Partien
1198 其他應收款－關係人－其他 Other Non-operating Receivables-Related Parties-Other
1199 備抵呆帳－其他應收關係人款項 Allowance for Bad Debts-Other Non-operating Receivables due from Related Parties
120-123 存貨 Inventories
120- 存貨－買賣業 Inventories-Merchandising Business
1201 商品存貨 Merchandise Inventories
1202 寄銷品 Goods on Consignment
1208 在途商品 Goods in Transit
1209 備抵存貨跌價及呆滯損失 Allowance for Inventory Valuation and Obsolescence Losses
121 存貨－製造業 Inventories-Manufacturing Business
1211 製成品 Finished Goods
1212 副產品 By-products
1213 半成品 Semi-finished Goods
1214 在製品 Work in Process
1215 原料 Raw Materials
1216 物料 Supplies
1218 在途原物料 Materials and Supplies in Transit
1219 備抵存貨跌價及呆滯損失 Allowance for Inventory Valuation and Obsolescence Losses
122- 存貨(建設業適用) Inventories (for Construction Business)
1221 待售房地 Buildings and Land Held for Sale
1222 待售車位 Parking Space held for Sale
1223 營建用地 Land Held for Construction Site
1224 在建房地 Construction in Progress
1225 預付土地款 Prepayment for Land Purchases
1226 材料－庫存材料 Materials-Materials in Stock
1227 在途材料 Materials in Transit
1229 備抵存貨跌價損失 Allowance for Inventory Valuation Losses
123- 存貨－其他行業 Inventories-Other Businesses
1231 油料 Fuels/Oils
1232 物料 Supplies
1233 餐飲用品(餐飲業) Restaruant Supplies (for Restaurant Business)
1238 其他存貨 Other Inventories
1239 備存存貨跌價及呆滯損失 Allowance for Inventory Valuation and Obsolescence Losses
124- 在建工程(營造業適用) Construction in Progress (for Construction Contracting Business)
1241 在建材料 Material Used in Construction
1242 在建工料 Subcontracts Used in Construction
1243 在建人工 Labor Used in Construction
1244 在建費用 Overhead Used in Construction
1245 待分攤在建費用 Construction Overhead to Be Allocated
1246 在建工程－利息資本化 Construction in Progress-Capitalized Interest Payments
1247 在建工程－工程損益 Construction in Progress-Construction Income/Loss
125-126 預付款項 Prepayments
125- 預付費用 Prepaid Expenses
1251 預付薪資 Advance Salary and Wages
1252 預付租金 Prepaid Rents
1254 船長週轉金(海陸運輸業適用) Captain's Advances (for Sea/Land Shipping Business)
1255 預付保險費 Prepaid Insurace Premiums
1256 用品盤存 Office Supplies
1257 預付所得稅 Prepaid Income Tax
1258 其他預付費用 Other Prepaid Expenses
126- 預付款項 Other Prepayments
1261 預付貨款 Prepayments to Suppliers
1264 進項稅額 Business Tax Paid (or Input VAT)
1265 留抵稅額 Excess Business Tax paid (or Net Input VAT)
1268 其他預付款 Other Prepayments
128-129 其他流動資產 Other Current Assets
1281 暫付款 Temporary Debits
1282 代付款 Payments for Other
1283 員工(船員)借支 Advances to E,ployees (Ship Crew)
1284 遞延兌換損失 Deferred Foreign Exchange Losses
1285 遞延推銷費用(建設業適用) Deferred Marketing Expenses (for Construction Business)
1286 遞延所得稅資產 Deferred iNcome Tax Asset
1287 代理店往來 Agency Current-Debit
1291 受限制資產 Restricted Current Assets
1292 工程存出保證金 Construction Deposits Paid
1298 其他流動資產－其他 Other Current Assets-Otehr
14- 基金及長期投資 Funds and Long-Term Investments
141- 基金 Funds
1411 償債基金 Sinking Fund
1412 改良及擴基金 Fund for Improvements and Expansions
1418 其他基金 Other Funds
142 長期投資 Long-Term Investments
1421 長期股權投資 Long-Term Investments in Stocks
1422 長期債券投資 Long-Term Investments in Bonds
1423 不動產投資 Investments in Real Estate
1424 人壽保險現金解約價值 Cash Surrender Value Of Life Insurance
1425 預付長期期投資款 Prepayments for Long-Term Investments in Stocks
1428 其他長期投資 Other Long-Term Investments
1429 備抵長期投資跌價損失 Allowance for Valuation Losses in Long-Term Investments
15-16 固定資產 Fixed Assets
150- 土地 Land
1501 土地 Land
1508 土地－重估增值 Land-Revaluation Increment
151- 土地改良物 Land Improvements
1511 土地改良物 Land Improvements
1518 土地改良物－重估增值 Land Improvements-Revaluation Increment
1519 累計折舊－土地改良物 Accumulated Dep0reciation-Land Improvements
152- 房屋及建築 Buildings and Structures
1521 房屋及建築 Buildings and Structures
1528 房屋及建築－重估增值 Buildings and Structures-Revaluation Increment
1529 累計折舊－房屋及建築 Accumulated Depreciation-Buildings and Structures
153-154 機器設備 Machinery and Equipment
1531 機器設備 Machinery and Equipment
1532 裝卸設備 Loading/Unloading Equipment
1533 倉儲設備 Warehousing Equipment
1534 售氣設備 Gas-Sale Equipment
1537 模具設備 Molding Equipment
1541 水電設備 Utilitie sEquipment
1542 冷凍設備 Refrigeration Equipment
1543 漁船設備 Fishing Boats and Equipment
1544 電腦通訊設備 Computer and Telecommunication Equipment
1545 試驗設備 Testing Equipment
1546 污染防治設備 Pollution-Prevention Equipment
1548 機器設備－重估增值 Machinery and Equipment-Revaluation Increment
1549 累計折舊－機器設備 Accumulated Depreciation-Machinery and Equipment
155- 運輸設備 Transportation Equipment
1551 運輪設備 Transportation Equipment
1552 船舶設備 Ships and Equipment
1553 碼頭設備 Dock Facilities
1554 飛航設備 Airplanes and Equipment
1558 運輸設備－重估增值 Transportation Equipment-Revaluation Increment
1559 累計折舊－運輸設備 Accumulated Depreciation-Transportation Equipment
156- 辦公設備 Office Equipment
1561 辦公設備 Office Equipment
1568 辦公設備－重估增值 Office Equipment-Revaluation
1569 累計折舊－辦公設備 Accumulated Depreciation-Office Equipment
157- 營業器具設備 Business Facilities
1571 營業器具(觀光飯店業適用) Business Facilities (for Hotel Business)
1572 機具設備 Maintenance Equipment and Tools
1573 遊樂設備 Enteratinment Facilities
1574 景觀園藝 Landscaping and Ornamental Fixtures
1578 營業器具設備－重估增值 Business Facilities-Revaluation Increment
1579 累計折舊－營業器具設備 Accumulated Depreciation-Business Facilities
161- 租賃資產 Leased Assets
1611 租賃資產 Leased Assets
1619 累計折舊－租賃資產 Accumulated Depreciation-Leased Assets
162- 出租資產 Rental Assets
1621 出租資產－土地 Rental Assets-Land
1622 出租資產－房屋 Rental Assets-Buildings
1623 出租資產－機器設備 Retal Assets-Machinery and Equipment
1627 出租資產－其他 Rental Assets-Other
1628 出租資產－重估增值 Rental Assets-Revaluation Increment
1629 累計折舊－出租資產 Accumulated Depreciation-Rental Assets
163- 租賃改良 Leasehold Improvements
1631 租賃改良 Leashelod Improvements
1639 累計折舊－租賃改良 Accumulated Depreciation-Leasehold Improvements
167- 未完工程及預付設備款 Unfinished Construction and Prepayments For Business Facilities
1671 未完工程 Unfinished Construction
1672 預付設備款 Prepayments For Business Facilities
168- 其他設備 Other Facilities
1681 其他設備 Other Facilities
1688 其他設備－重估增值 Other Facilities-Revaluation Increment
1689 累計折舊－其他設備 Accumulated Depreciation-Other Facilities
169- 折耗性資產(工礦事業等適用) Depletion Assets (for Mining and Logging Businesses)
1691 天然資源 Natural Resources
1699 累計折耗－天然資源 Accumulated Depletion-Natural Resources
17- 無形資產 Intangible Assets
171- 商標權 Tradmearks
1711 商標權 Tradmearks
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- 電腦軟體成本 Computer Software Cost
1751 電腦軟體成本 Computer Softward Cost
176- 商譽 Goodwill
1761 商譽 Goodwill
177- 遞延退休金成本 Deferred pension Cost
1771 遞延退休金成本 Deferred Pension Cost
178- 其他無形資產 Other Intangible Assets
1781 專門技術 Acquired Special Technology
1782 土地使用權 Land Use Right
1788 其他無形資產 Other Intangible Assets
18- 其他資產 Other Assets
180- 出租資產 Assets Rented Out
1801 出租資產 Assetr Rented Out
1802 出租資產－重估增值 Assets Rented Out-Revaluation ncrement
1809 累計折舊－出租資產 Accumulated Depreciation-Assets Rented Out
181- 閒置資產 Idled Assets
1811 閒置資產 Idled Assets
1818 閒置資產－重估增值 Idled Assets-Revaluation Increment
1819 累計折舊－閒置資產 Accumulated Depreciation-Idled Assets
182- 存出保證金 Guarantee Deposits Paid
1821 存出保證金 Guarantee Deposits Paid
183- 遞延費用 Deferred Charges
1831 開辦費 Organization Costs
1832 債券行成本 Bond Issuance Expense
1833 船舶大修(海陸運輸業適用) Ship-Overhaul Costs (for Sea/Land Shipping Business)
1838 其他遞延費用 Other Deferred charges
184- 長期應收票據及款項 Long-Term Notes and Accounts Receivable
1841 長期應收票據 Long-Term Notes Receivable
1843 長期應收款 Long-Term Accounts Receivables
1844 長期應收分期帳款 Long-Term Installment Receivables
1845 未實現利息收入－長期應收期帳款 Unrealized Interest Income-Long-Term Installment Receivables
1846 長期應收租賃款 Long-Term Lease payments Receivable
1847 未實現利息收入－長期應收租賃款 Unrealized Interest Income-Long-Term Lease Payments Receivables
1848 催收款項 Overdue Receivables
1849 備抵呆帳－長期應收款項 Allowance for Bad Debts-Long-Term Receivables
185- 長期應收票據及款項－關係人 Long-Term Notes and Accounts Receivable-Related Parties
1851 長期應收票據－關係人 Long-Term Notes Receivables-Related Parties
1853 長期應收款－關係人 Long-Term Accounts Receivable-RElated Parties
1854 長期應收分期帳款－關係人 Long-Term Installment Receivables-Related Parties
1855 未實現利息收入－長期應收關係人分期帳款 Unralized Interest Income-Long-Term Installment Receivables from Related Parties
1856 長期應收租賃款－關係人 Long-Term Lease payments REceivable-RElated Parties
1857 未實現利息收入－長期應收關係人租賃款 Unralized Interest Income-Long-Term Lease Payments Receivable from Related Parties
1858 催收款項－關係人 Overdue Receivable-Related Parties
1859 備抵呆帳－長期應收關係人項 Allowance for Bad Debts-Long-Term Receivables from Related Parties
186- 遞延所得稅 Deferred Income Tax
1861 遞延所得稅資產 Deferred Income TAx Assets
188- 其他資產－其他 Other ASsets-Other
1881 遞延借項－聯屬公司間損失 Deferred Debits-Losses on Inter-Affiliate Accounts
1882 未實現售後租回損失 Unrealized Losses on Sale and Lease-Back
1886 陳飾品 Office Ornaments
1887 受限制資產 Restricted Long-Term Assets
1888 其他資產－其他 Other Assets-Other
189- 內部往來 Inter-Department Debits
1891 內部往來 Inter-Department Debits
19- 信託代理及保證資產(備忘科目) Assets under Trust, Agency, and Guaranty (Memo Account)
1911 保管品(備忘科目) Merchandise in Custody (Memo Account)
1921 保證品(備忘科目) Collaterals Received (Memo Account)
1931 應收保證票據(備忘科目) Guawrantee Notes Receivable (Memo Account)
1941 存出保證票據(備忘科目) Guarantee Notes Submitted (Memo Account)
1951 承銷品(備忘科目) Consignments-out (Memo Accccount)
1961 庫存禮卷(百貨業適用備忘科目) Gift Certificates in Stock (Memo Account for Department Stores)
1971 應收保證款項備忘科目) Guarantee Payments Receivable (Memo Account)
貳 負債類會計科目
2. Liability Accounts
編號 科目 英文科目
Codes Chinese Account Names English Account Names
2- 負債科目 Liabilities
21-22 流動負債 Current Liabilities
210- 短期借款 Short-Term Borrowings
2101 銀行透支 Overdrafts From Banks
2102 銀行借款 Due to Banks
2108 其他短期借款 Other Short-Term Borrowings
211- 應付短期票券 Short-Term Notes and Bills Payable
2111 應付短期票券 Short-Term Notes and Bills Payable
2116 附買回債券負債 Bonds Sold Under Repurchase Agreement
2119 應付短期票券折價 Discount on Short-Term Notes and Bills Payable
212- 應付票據 Notes Payable
2121 應付票據 Notes Payable
2122 其他應付票據 Other Notes Payable
213- 應付票據－關係人 Notes Payable-Related Parties
2131 應付票據－關係人 Notes Payable-Related Parties
2132 其他應付票據－關係人 Other Notes Payable-Related Parties
214- 應付帳款 Accounts Payable
2143 應付帳款 Accounts Payable
2144 暫估應付帳款 Estimated Accounts Payable
215- 應付帳款－關係人 Accounts Payable-Related Parties
2153 應付帳款－關係人 Accounts Payable-Related Parties
2154 暫估應付帳款－關係人 Estimated Accounts Payable-Related Parties
216- 應付所得稅 Income Tax Payable
2161 應付所得稅 Income Tax payable
217- 應付費用 Accrued Expenses
2171 應付薪資 Salary and Wages Payable
2172 應付租金 Rents Payable
2173 應付利息 Interest Payable
2174 暫估應付費用 Estimated Expense Payable
2178 其他應付費用 Other Accrued Expenses
221-222 其他應付款項 Other Payables
2211 應付購入遠匯款 Payables on Forward Exchange Purchased
2212 應付遠匯款－外幣 Payables on Forward Exchange-Foreign Currencies
2213 買賣遠匯溢價 Premium on Forward Exchange Contracts
2214 銷項稅額 Business Tax Received (or Output VAT)
2215 應付營業稅 Business Tax Payable
2216 應付股利 Dividend Payable
2219 應付員工紅利 Employee Bonus Payable
2221 應付董監事酬勞 Commensation Due to Directors and Supervisors
2222 應付工程保留款 Contruction Retainage Received
2223 應付土地房屋款 Balance Payable-Land and Buildings
2223 應付設備款 Balance Payable-Machinery and Equipment
2228 其他應付款－其他 Other Payables-Other
219- 其他應付款項－關係人 Other payables-Related Parties
2191 其他應付款－關係人 Other payables-Related parties
226- 預收款項 Advance Receipts
2261 預收貨款 Advance Sales Receipts
2262 預收房地款 Advance Real Estate Receipts
2263 預收收入／遞延收入 Unearned Revenue
2264 預收工程款(營造業適用) Advance Construction Receipts (for Construction Contracting Business)
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 Bonds Payable-Current Portion
2272 一年或一營業週期內到期長期借款 Long-Term Borrowings-Current Portion
2273 一年或一營業週期內到期長期應付票據及款項－非關係人 Long-Term Notes and Accounts Payable-Current Portion
2274 一年或一營業週期內到期長期 Long-Term Notes and Accounts Payable to Related
應付票據及款項－關係人 Parties-Current Portion
228-229 其他流動負債 Other Current Liabilities
2281 暫收款 Temporary Credits
2282 代收款 Receipts Under Custody
2283 售後服務準備／保固準備 Provision for Contingent Service Cost
2284 遞延兌換利益 Deferred Foreign Exchange Gains
2285 應付禮券 Gift Certificates Payable
2286 遞延所得稅負債 Deferred Income Tax Liabilities
2287 代理店往來 Agency Current-Credit
2298 其他流動負債－其他 Other Current Liabilities-Other
24- 長期負債 Long-Term Liabilities
241- 應付公司債 Bonds payable
2411 應付公司債 Bonds Payable
2419 應付公司債(折)價 Premium (Discount) on Bonds Payable
242- 長期借款 Long-Term Borrowings
2421 銀行長期借款 Long-Term Bank Loans
2428 其他長期借款 Othe Long-Term Borrowings
244- 長期應付票據及款項 Long-Term Notes and Accounts payable
2441 長期應付票據 Long-Term Notes payable
2443 長期應付款 Long-Term Accounts payable
2446 長期應付租賃負債 Long-Term Lease Obligations Payable
245- 長期應付票據及款項－關係人 Long-Term Notes and Accounts Payable-Related Parties
2451 長期應付票據－關係人 Long-Term Notes Payable-Related Parties
2453 長期應付款－關係人 Long-Term Accounts payable-Related Parties
2456 長期應付租賃負債－關係人 Long-Term Lease Obligations Payable-Related Parties
246- 長期遞延收入 Long-Term Deferred Revenue
2461 長期遞延收入 Long-Term DEferred REvenue
25- 各項準備 Reserves
251- 土地增值稅準備 Reserve for Land Revaluation Increment Tax
2511 土地增值稅準備 Reserve for Land Revaluation Increment Tax
252- 營業器具重置準備(觀光飯店業) Reserve for Business Facilities Replacement (for Hotel Business)
2521 營業器具重置準備(觀光飯店業) Reserve for Business Facilities Replacement (for Hotel Business)
253- 外銷損失準備 Reserve for Export Losses
2531 外銷損失準備 Reserve for Export Losses
254- 國外投資損失準備 Reserve for Overseas Investment Losses
2541 國外投資損失準備 Reserve for Overseas Investment Losses
255- 窯爐冷修準備 Reserve for Furnace Overhaul
2551 窯爐冷修準備 Reserve for Furnace Overhaul
28- 其他負債 Other Liabilities
281- 退休金準備／應計退休金負債 Pension Reserve/Accrued Pension Liability
2811 退休金準備／應計退休金負債 Pension Reserve/Accrued Pension Liability
282- 存入保證金 Guarantee Deposits Received
2821 存入保證金 Guarantee Deposits Received
285- 股東往來 Shareholder Accounts
2851 股東往來 Shareholder Accounts
286- 遞延所得稅 Deferred Income Tax
2861 遞延所得稅負債 Deferred Income Tax Liability
2862 遞延所得稅抵減 Deferred Income Tax Credits
288- 其他負債－其他 Other Liabilities-Other
2881 遞延貨項－聯屬公司間利益 Deferred Credits-Gains on Inter-Afffiliate Accounts
2882 未實現售後租回利益 Unrealized Gain on Sale and Leaseback
2883 少數股權 Minority Interest
2888 其他負債－其他 Other Liabilities-Other
289- 內部往來 Inter-Department Accoutns-Credit
2891 內部往來 Inter-Department Accoutns-Credit
29- 信託代理及保證負債(備忘科目) Liabilities under Trus, Agency, and Guaranty (Memo Account)
2911 應付保管品(備忘科目) Deliverable Merchandise in Custody (Meme Account)
2921 存入保證品(備忘科目) Collaterals Received (Memo Account)
2931 存入保證票據(備忘科目) Guarantee Notes Recived (Memo Account)
2941 應付保證票據(備忘科目) Guarantee Notes Payable (Memo Account)
2951 應付承銷品(備忘科目) Consignments Payable (Memo Account)
2961 應付庫存禮券(百貨業適用備忘科目) Payables on Gift Certificates in Stock (Memo Account for Department Stores)
2971 應付保證款項(備忘科目) Guarantee Payments Payable (Memo Account)
參 股東權益類會計科目
3. Shareholders' Equity Accounts
編號 科目 英文科目
Codes Chinese Account Names Accounts
3- 股東權益 Stockholders' Equity
31- 股本 Capital Stock
311- 普通股股本 Common Stock
3111 普通股股本 Common Stock
312- 特別股股本 Preferred Stock
3121 特別股股本 Preferred Stock
313- 債券換股權利證書 Certificates of Bond-to-Stock Conversion
3131 債券換股權利證書 Certificates of Bond-to-Stock Conversion
314- 預收股本 Advance Receipts for Common Stock
3141 預收股本 Advance REceipts for Common Stock
315- 待分配股票股利 Stock Dividend to be Distributed
3151 待分配股票股利 Stock Dividend to be Distributed
32- 資本公積 Capital Surplus
321- 資本公積－發行溢價 Capital Surplus-Additional Paid-In Capital
3211 資本公積－普通股股票溢價 Capital Surplus-Additional paid-In Capital-Common Stock
3212 資本公積－特別股股票溢價 Capital Surplus-Additional Paid-In Capital-Preferred Stock
3213 資本公積－轉換公司債轉換溢價 Capital Surplus-Additional Paid-In Capital-Bond Coversion
322- 資本公積－庫藏股票交易 Capital Surplus-Treasury Stock Transactions
3221 資本公積－庫藏股票交易 Capital Surplus-Treasury Stock Transactions
323- 資本公積－資產重估增值準備 Capital Surplus-Reserve for Asset Revaluation Increment
3231 資本公積－資產重估增值準備 Capital Surplus-Reserve for Asset Revaluation Increment
324 資本公積－處分資產增益 Capital Surplus-Gain on Sale of Fixed Assets
3241 資本公積－處分資產增益 Capital Surplus-Gain on Sale of Fixed Assets
325- 資本公積－受贈資產 Capital Surplus-Donated Assets Received
3251 資本公積－受贈資產 Capital Surplus-Donated Assets REceived
326- 資本公積－長期投資 Capital Surplus-Long-Term Equity Investments
3261 資本公積－長期投資 Capital Surplus-Long-Term Equity Investments
327- 資本公積－合併溢額 Capital Surplus-Net Assets from Merger
3271 資本公積－合併溢額 Capital Surplus-Net Assets from Merger
328- 資本公積－其他 Capital Surplus-Other
3281 資本公積－轉換公司債應付利息補償金 Capital Surplus-Interest Payable Refund from Bond Conversion
3288 資本公積－其他 Capital Surplus-Other
33- 保留盈餘 Retained Earnings
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 特別盈餘公積 Special Reserve
335- 未提撥保留盈餘 Unappropriated Retained Earnings
3351 累積盈虧 Accumulated Profit and Loss
3352 前期損益調整 Prior Periods Adjustments
3353 本期損益 Current Profit and Loss
34- 權益調整 Equity ADjustments
341- 未實現長期股權投資跌價損失 Unrealized Valuation Losses on Long-Term Equity Investment
3411 未實現長期股權投資跌價損失 Unrealized Valuation Losses on Long-Term Equity Investment
342- 累積換算調整數 Cumulative Translation Adjustments
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 Cost
35- 庫藏股票 Treasury Stock
351- 庫藏股票 Treasury Stock
3511 庫藏股票 Treasury Stock
36- 少數股權 Minority Interest
361 少數股權 Minority Interest
3611 少數股權 Minority Interest
肆 營業收入類會計科目
4. Operating Income Accounts
編號 科目 英文科目
Codes Chinese Account Names English Account Names
4- 營業收入 Operating Income
41- 銷貨收入 Sales
411- 銷貨收入 Sales
4111 銷貨收入 Sales
4112 天然氣銷貨收入(天然氣業) Natural Gas Sales (for Natural Gas Industry)
412- 專櫃銷貨收入(百貨業適用) Tenant-Conunter Sales (for Department Stores)
4121 專櫃銷貨收入(百貨業適用) Tenant-Counter Sales (for Department Stores)
413- 分期付款銷貨收入 Installment Sales
4131 分期付款銷貨收入 Installment Sales
417- 銷貨退回 Sals Returns
4171 銷貨退回 Sales Returns
419- 銷貨折讓 Sales Discounts and Allowances
4191 銷貨折讓 Sales Discounts and Allowances
42- 投資收入(投資公司適用) Investment Income (for Investment Business)
421- 證券出售收入 Revenue from Sale of Securities
4211 證券出售收入 Revenue from Sale of Securities
4212 長期證券出售收入 Revenue from Sale of Long-Term Securities
422- 投資收入 Investment Income
4221 投資收入－股利收入 Investment Income-Dividend
4222 按權益法認列之投資收益 Investment Income on Equity-Method Investees
423- 債息收入 Bond Interest Income
4231 債息收入 Bond Interest Income
424- 利息收入 Interest Income
4241 利息收入 Interest Income
425- 酬勞收入 Soard-Service Income from Investees
4251 酬勞收入 Board-Service Income from Investees
426- 地產出售收入(開發投資公司適用) Income from Sale of Land properties (for Development Business)
4261 地產出售收入(開發投資公司適用) Income from Sale of Land Properties (for Development Business)
43- 租賃收入 Rental Income
431- 租賃收入 Rental Income
4311 租賃收入 Rental Income
433- 倉儲數入 Warehousing Income
4331 倉儲收入 Warehousing Income
44- 旅遊服務收入 Travel Service Income
441 餐旅服務收入 Hospitality Service Income
4411 客房收入 Guest Room Income
4412 餐飲收入 Food Service Income
4413 電話及電報收入 Phone and Cable Service Income
4418 其他餐旅服務收入 Other Hospitality Service Income
4419 餐旅服務收入折讓 Discount and Allowance on Hospitality Service Income
442- 育樂收入 Entertainment Income
4421 門票收入 Ticket Income
4422 商品收入 Souvenir (Merchandise) Income
4423 遊樂收入 Ride Income
4429 育樂收入折讓 Discount and Allowance on Entertainment Income
45- 營建工程收入 Construction and Engineering Income
451- 營建收入(營建業適用) Construction Income (for Construction Business)
4511 營建收入(營建業適用) Construction Income (for Construction Business)
4519 營建收入退回及折讓 Return and Allowance for Construction Income
452- 工程收入 Engineering Service Income
4521 工程收入 Engineering Service Income
4529 工程收入退回及折讓 Return and Allowance for Engineering Income
46- 勞務收入 Service Income
461- 勞務收入 Service Income
4611 勞務收入 Service Income
4612 拆併櫃收入(海陸運輸業適用) Container-Fitting Service Income (for Sea/Land Shipping Business)
4613 代理業收入(海陸運輸業適用) Agency Service Incoem (for Sea/Land Shipping Business)
4614 佣金收入 Commissions Income
4615 管理費收入(證券投資信託業適用) Management Fees Income (for Securities Investment and Trust Business)
4616 銷售費收入(證券投資信託業適用) Underwriting Fees Income (for Securities Investment and Trust Business)
4617 貨櫃場作業收入 Container Yard Service Incoem
4618 設計收入 Design Fees Income
4619 勞務收入折讓 Discount and Allowance on Service Income
462- 運輸收入 Transportation Income
4621 海運收入(海陸運輪業適用) Marine Freight Incoem (for Sea/Land Shipping Business)
4622 陸運收入(海陸運輪業適用) Land Freight Income (for Sea/Land Shipping Business)
4623 航運收入(航空業適用) Air Freight Income (for Air Shipping Business)
4629 運輪收入折讓(海陸運輪業航空業適用) Discount and Allowance on Transportation Income (for Sea/Land/Air Shipping Business)
463- 空中營業收入 In Flight Operating Income
4631 空中營業收入 In-Flight Operating Income
464- 裝置收入 Installation Income
4641 裝置收入 Installation Income
4649 裝置收入折讓 Discount and Allowance on Installation Income
465- 技術服務收入 Technical Service Income
4651 技術股務收入 Technical Service Income
4659 技術服務收入折讓 Discount and Allowance on Technical Service Income
466- 加工收入 Processing Fees Income
4661 加工收入 Processing Fees Income
4669 加工收入折讓 Discount and Allowance on Processing Fees Income
467- 維修收入 Repairs and Maintenance Income
4671 維修收入 Reparis and Maintenance Income
4679 維修收入折讓 Discount and Allowance on Repairs and Maintenance Income
468- 其他勞務收入 Other Service Income
4681 其他勞務收入 Other Service Income
4689 其他勞務收入折讓 Discount and Allowance on Other Service Income
48- 其他營業收入 Other Operating Income
488- 其他營業收入 Other Operating Income
4884 其他營業收入 Other Operating Income
4889 其他營業收入退回及折讓 Return and Allowance on Other Operating Income
伍 營業成本類會計科目
5. Operating Cost Accounts
編號 科目 英文科目
Codes Chinese Account Names English Account Names
5- 營業成本 Operating Costs
51- 銷貨成本 Cost of Sales (Cost of Goods Sold)
511- 銷貨成本 Cost of Sales (Cost of Goods Sold)
5111 銷貨成本 Cost of Sales (Cost of Goods Sold)
5112 天然氣銷貨成本(天然氣業) Cost of Natural Gas Sales (for Natural Gas Business)
512- 專櫃銷貨成本 Cost of Tenant-Counter Sales
5121 專櫃銷貨成本(百貨業適用) Cost of Tenant-Counter Sales (for Department Stores)
52- 投資支出(投資公司適用) Investment Costs (for Investment Business)
521- 證券出售成本 Cost of Sale of Securities
5211 證券出售成本 Cost of Sale of Securities
5212 長期證券出售成本 Cost of Sale of Long-Tern Securities
522- 投資損失 Investment Losses
5221 投資損失 Investment Losses
5222 按權益法證列之投資損失 Investment Losses on Equity-Method Investees
5223 短期投資未實現跌價損失 Unrealized Valuation Losses on Short-Term Investments
524- 利息費用 Interest Expense
5241 利息費用 Interest Expense
526- 地產出售成本 Cost of sale of Land
5261 地產出售成本 Cost of Sale of Land
53- 租賃成本 Cost of Rental Sales
531- 租賃成本 Cost of Rental Sales
5311 租賃成本 Cost of Rental Sales
533- 倉儲成本 Cost of Warehousing Sales
5331 倉儲成本 Cost of Warehousing Sales
534- 電信成本 Cost of Telecommunication Service Sales
5341 電信成本(電訊網路業) Cost of Telecommunication Service Sales (for Telecommunicationn/Network Business)
54- 旅遊服務成本 Cost of Travel Service
541- 餐旅服務成本(觀光飯店業適用) Cost of Hospitality Service Sales (for Hotel Business)
5411 客房成本 Guest Room Costs
5412 餐飲成本 Food Service Costs
5413 電話及電報成本 Costs of Phone and Cable Services
5418 其他餐旅服務成本 Costs of Other Hospitality Services
542- 育樂成本 Entertainment Costs
5421 出售門票成本 Costs of Ticket Sales
5422 商品成本 Cost of Souvenir (merchandise) Sales
5423 遊樂成本 Cost of Ride Sales
55- 建工程成本 Cost of Construction and Engineering Service Sales
551- 營建成本 Cost of Construction Sales
5511 營建成本 Cost of Construction Sales
552- 工程成本 Cost of Engineering Sales
5521 工程成本 Cost of Engineering Sales
56- 勞務成本 Cost of Services
561- 勞務成本 Cost of Services
5611 勞務成本 Cost of Services
5618 設計成本 Cost of Design Services
562- 運輸成本(海陸運輸業航空業適用) Cost of Transportation Sales (for Sea/Land/Air Shipping Business)
5621 海運成本(海陸運輸業適用) Cost of Marine Freight Services (for Sea/Land Shiping Business)
5622 陸運成本(海陸運輸業適用) Cost of Land Freight Services 9for Sea/Land Shipping Busines)
5623 空運成本(航空業適用) Cost of Air Freight Services (for Air Shipping Business)
5624 場站及運務成本(航空業適用) Airport Operating Costs (for Air Shipping Business)
5625 旅客服務成本(航空業適用) Traveler Service Costs (for Air Shipping Business)
563- 空中營業成本 In-Flight Operating Costs
5631 空中營業成本 In-Flight Operating Costs
564- 裝置成本 Installation Costs
5641 裝置成本 Installation Costs
565- 技術服務成本 Costs to Provide Technical Services
5651 技術服務成本 Costs to Provide Technical Services
566- 加工成本 Processing Costs
5661 加工成本 Processing Costs
567- 維修成本 Maintenacce Costs
5671 維修成本 Maintenance Costs
568- 其他勞務成本 Other Service Costs
5688 其他勞務成本 Other Service Costs
57- 標準成本差異 Standard Cost Variances
571- 直接原料差異 Direct Material Variances
5711 直接原料價格差異 Direct Material Price Variance
5712 直接原料數量差異 Direct Material Quantity Variance
572- 直接人差異 Direct Labor Variances
5721 直接人工費率差異 Direct Labor Rate Variance
5722 直接人工效率差異 Direct Labor Efficiency Variance
573- 製造費用差異 Overhead Variances
5731 製造費用用款差異 Overhead Spending Variance
5732 製造費用效率差異 Overhead Efficiency Variance
5733 製造費用數量差異 Overhead Volume Variance
58- 其他營業成本 Other Operating Costs
588- 其他營業成本 Other Operating Costs
5881 其他營業成本 Other Operating Costs
59- 營業毛利(毛損) Gross Income (Loss) from Operations
591- 營業毛利(毛損) Gross Income (Loss) from Operations
5911 營業毛利(毛損) Gross Income (Loss) from Operations
592- 聯屬公司間未實現利益 Unrealized Gain on Inter-Affiliate Accounts
5921 聯屬公司間未實現利益 Unrealized Gain on Inter-Affiliate Accounts
593- 聯屬公司間已實現利益 Realized Gain on Inter-Affiliate Accounts
5931 聯屬公司間已實現利益 Realized Gain on Inter-Affiliate Accounts
陸 營業費用類會計科目
6. Operating Expense Accounts
編號 科目 英文科目
Codes Chinese Account Names English Account Names
6- 營業費用 Operating Expenses
61- 推銷費用 Selling Expense
6110 薪資支出 Salary and Wages
6111 租金支出 Rent
6112 文具用品 Stationery Supplies
6113 旅費 Traveling Expense
6114 運費 Freight
6115 郵電費 Postage and Phone/Fax Expense
6116 修繕費 Repairs and Maintenance
6117 廣告費 Advertisement
6118 水電瓦斯費 Utilities
6119 保費 Insurance
6120 交際費 Entertainment
6121 捐贈 Donations
6122 稅捐 Taxes
6124 折舊 Depreciation
6125 各項攤提 Amortizations
6127 伙食費 Food Stipend
6128 職工褔利 Employee Benefits
6130 佣金支出 Commissions Expense
6131 訓練費 Training
6132 進出口費用 Import/Export (Customs) Expense
6151 漁業作業費用 Fishing Operations Expense
6153 漁業銷售費用 Fish Marketing Expense
6188 其他費用 Other Expenses
62- 管理及總務費用 General and Administrative Expenses
6210 薪資支出 Salary and Wages
6211 租金支出 Rent
6212 文具用品 Stationery Suplies
6213 旅費 Traveling Expense
6214 運費 Freight
6215 郵電費 Postage and Phone/Fax Expense
6216 修繕費 Repairs and Maintenace
6217 廣告費 Advertisement
6218 水電瓦斯費 Utilities
6219 保險費 Insurance
6220 交際費 Entertainment
6221 捐贈 Donations
6222 稅捐 Taxes
6223 呆帳損失 Bad Debt Losses
6224 折舊 Depreciation
6225 各項攤提 Amortizations
62557 伙食費 Food Stipend
6228 職工褔利 Employee Benefits
6229 研究發展費用 Research and Development Expenses
6231 訓練費 Training
6232 網路服務費用 Network Service Expense
6233 保全費 Security Expense
6288 其他費用 Other Expenses
63- 研究發展費用 Research and Development Expenses
6310 薪資支出 Salary and Wages
6311 租金支出 Rent
6312 文具用品 Stationery Supplies
6313 旅費 Traveling Expenses
6314 運費 Freight
6315 郵電費 Postage and Phone/Fax Expense
6316 修繕費 Repairs and Maintenance
6318 水電瓦斯費 Utilities
6319 保險費 Insurance
6230 交際費 Entertainment
6321 捐贈 Donations
6322 稅捐 Taxes
6324 折舊及折耗 Depreciation and Depletion
6325 各項攤提 Amortizations
6327 伙食費 Food Stipend
6328 職工褔利 Employee Benefits
6329 委託研究費 Contracted Research expenses
6331 訓練費 Training
6388 其他費用 Other Expenses
69- 營業淨利(淨損) Net Operating Income (Loss)
699- 營業淨利(淨損) Net Operating Income (Loss)
6991 營業淨利(淨損) Net Operating Income (Loss)
柒 營業外收入及營業外支出類會計科目
7. Non-Operating Income and expense Accounts
編號 科目 英文科目
Codes Chinese Account Names English Account Names
7- 營業外收入及支出 Non-Operating Income and Expenses
71-74 營業外收入 Non-Operating Income
711- 利息收入 Interest Income
7111 利息收入 Interest Income
712- 投資收益 Investment Income
7121 權益法認列之投資收益 Investment Income on Equity-Method Investees
7122 股利收入 Dividend Income
713- 處分固定資產利益 Gains on Sale of Fixed Assets
7131 處分固定資產利益 Gains on Sale of Fixed Assets
714- 處分投資利益 Gains on Sale of Investments
7141 處分投資利益 Gains on Sale of Investments
715- 存貨盤盈 Gains on Physical Inventory
7151 存貨盤盈 Gains on Physical Inventory
716- 兌換利益 Gains on Exchange
7161 兌換利益 Gains on Exchange
717- 違約金收入 Income from Counter-Party Default
7171 違約金收入 Income from Counter-Party Default
721- 租金收入 Rent Income
7211 租金收入 Rent Income
722- 出售下腳及廢料收入 Income from Sale of Scrap and Wastes
7221 出售下腳及廢料收入 Income from Sale of Scrap and Wastes
724- 短期投資市價回升利益 Gains on Market Price Recovery of Short-Term Investments
7241 短期投資市價回升利益 Gains on Market Price Recovery of Short-Term Investments
725- 壞帳轉回利益 Gains on Bad Debt Recoveries
7251 壞帳轉回利益 Gains on Bad Debt Recoveries
726- 存貨跌價回升利益 Gains on Inventory Value Recoveries
7261 存貨跌價回升利益 Gains on Inventory Value Recoveries
727- 沖銷逾期應付款利益 Gains on Write-Off of Accounts Payable
7271 沖銷逾期應付款利益 Gains on Write-Off of Accounts Payable
748- 什項收入 Miscellaneous Income
7481 什項收入 Miscellaneous Income
75-78 營業外支出 Non-Operating Expenses
751- 利息費用 Interest Expense
7511 利息費用 Interest Expense
752- 投資損失 Investment Losses
7521 投資損失 Investment Losses
753- 處分固定資產損失 Losses on Sale of Fixed Assets
7531 處分固定資產損失 Losses on Sale of Fixed Assets
754- 處分投資損失 Losses on Sale of Investments
7541 處分投資損失 Losses on Sale of Investments
755- 存貨盤損 Losses on Physical Inventory
7551 存貨盤損 Losses on Physical Inventory
756- 兌換損失 Losses on Exchange
7561 兌換損失 Losses on Exchange
757- 存貨跌價及呆滯損失 Losses on Inventory Valuation Loss and Obsolescence
7571 存貨跌價及呆滯損失 Losses on Inventory Valuation Loss and Obsolescence
758- 財務費用 Financial Expenses
7581 財務費用 Financial Expenses
7588 其他財務費用 Other Financial Epenses
761- 停工損失 Losses on Work Stoppages
7611 停工損失 Losses on Work Stoppages
762- 閒置資產折舊及跌價損失 Losses on Idle Assets' Depreciation and Valuation Loss
7621 閒置資產折舊及跌價損失 Losses on Idle Assets' Depreciation and Valuation Loss
788- 什項支出 Mixcellaneous Disbursements
7888 什項支出 Miscellaneous Disbursements
79- 繼續營業部門稅前淨利(淨損) Continuing Operations' Income (Loss) Before Tax
799- 繼續營業部門稅前淨利(淨損) Continuing Operations' Income (Loss) Before Tax
7991 繼續營業部門稅前淨利(淨損) Continuing Operations' Income (Loss) Before Tax
捌 所得稅類會計科目
8. Income Tax Accounts
編號 科目 英文科目
Codes Chinese Account Names English Account Names
8- 所得稅 Income Tax
811- 所得稅費用 Income Tax Expense
8111 所得稅費用 Income Tax Expense
8112 遞延所得稅利益(費用) Deferred Income Tax Benefit (expense)
89- 繼續營業部門稅前淨利(淨損) Continuing Opeations' Income (Loss) Before Tax
899- 繼續營業部門稅前淨利(淨損) Continuing Operations' Income (Loss) Befor Tax
8991 繼續營業部門稅前淨利(淨損) Continuing Operations' Income (Loss) Befor Tax
玖 非經常營業損益類會計科目
9. Non-Continuing Operations Income/Loss Accounts
編號 科目 英文科目
Codes Chinese Account Names English Account Names
9- 非經常營業損益 Income (Loss) from Non-Contiuning Operations
91- 停業部門損益 Income (Loss) from Discountinued Operations
911- 停業部門停業前營業損益 Income (Loss) from Operations of Discontinued Operations
9111 停業部門停業前營業損益 Income (Loss) from Operations of Discontinued Operations
912- 停業部門處分損益 Gain (Loss) on Disposal of Discontinued Operations
9121 停業部門處分損益 Gain (Loss) on Disposal of Discontinued Operations
92- 非常損益 Gain (Loss) from Extraordinary Items
921- 非常損益 Gain (Loss) from Extraordinary Items
9211 非常損益 Gain (Loss) from Extraordinary Items
93- 會計原則變動累積影響數 Cumulative Effect of Changes in Accounting Principle
9311 會計原則變動累積影響數 Cumulative Effect of Changes in Accounting Principle
94- 少數股權淨利(淨損) Income (Loss) for Minority Interest, Net of Tax
941- 少數股權淨利(淨損) Income (Loss) for Minority Interest, Net of Tax
9411 少數股權淨利(淨損) Income (Loss) for Minority Interest, Net of Tax
96- 本期淨利(淨損) Net Income (Loss)
969- 本期淨利(淨損) Net Income (Loss)
9691 本期淨利(淨損) Net Income (Loss)
97- 基本每股盈餘 Primary Earnings per Share
971- 繼續營業部門淨利(淨損) Income (Loss) for Continuing
9711 繼續營業部門淨利(淨損) Income (Loss) from Continuing Operations, Net of Tax
972- 停業部門淨利(淨損) Income (Loss) from Discontinued Operations, Net of Tax
9721 停業部門淨利(淨損) Income (Loss) from Discontinued Operations, Net of Tax
973- (淨)非常損益 Extraordinary Gain (Loss), Net of Tax
9731 (淨)非常損益 Extraordinary Gain (Loss), Net of Tax
974- 會計原則變動累積影響數 Cumulative Effect of Changes in Accounting Principle, Net of Tax
9741 會計原則變動累積影響數 Cumulative Effect of Changes in Accounting Principle, Net of Tax
975- 本期淨利(淨損) Net Income (Loss)
9751 本期淨利(淨損) Net Income (Loss)
98- 完全稀釋每股盈餘 Fully-Diluted Earnings per Share
981 繼續營業部門淨利(淨損) Income (Loss) from Continuing Operations, Net of Tax
9811 繼續營業部門淨利(淨損) Inocme (Loss) from Continuing Operations, Net of Tax
982- 停業部門淨利(淨損) Income (Loss) from Discontinued Operations, Net of Tax
9821 停業部門淨利(淨損) Income (Loss) from Discontinued Operations, Net of Tax
983- 非常損益 Extraordinary Gain (Loss), Net of Tax
9831 非常損益 Extraordinary Gain (Loss), Net of Tax
984- 會計原則變動累積影響數 Cumulative Effect of Changes in Accounting Principle, Net of Tax
9841 會計原則變動累積影響數 Cumulative Effect of Changes in Accounting Principle, Net of Tax
985- 本期淨利(淨損) Net Income (Loss)
9851 本期淨利(淨損) Net Income (Loss)
99- 簡單每股盈餘 Simple Earnings per Share
991- 繼續營業部門淨利(淨損) Income (Loss) from Continuing Operations, Net of Tax
9911 繼續營業部門淨利(淨損) Income (Loss) from Continuing Operations, Net of Tax
992- 停業部門淨利(淨損) Income (Loss) from Discontinued Operations, Net of Tax
9221 停業部門淨利(淨損) Income (Loss) from Discontinued Operations, Net of Tax
993- 非常損益 Extraordinary Gain (Loss), Net of Tax
9931 非常損益 Extraordinary Gain (Loss), Net of Tax
994- 會計原則變動累積影響數 Cumulative Effect of Changes in Accounting Principle, Net of Tax
9941 會計原則變動累積影響數 Cumulative Effect of Changes in Accounting Principle, Net of Tax
995- 本期淨利(淨損) Net Income (Loss)
9951 本期淨利(淨損) Net Income (Loss)
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