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會計中英對照表

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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