Microsoft Word - 會計科目中英對照NEW.doc

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1 會計科目中英對照及編碼 一級科目 1 資產 assets 指商業透過交易或其他事項所獲得之經濟資源, 能以貨幣衡量並預期未來能提供經濟效益者 Economic resources controlled by an entity as a result of past transactions or events and from which future economic benefits probably are obtained. 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 / 週轉金 petty cash/revolving funds 1113 銀行存款 cash in banks 指現金 短期投資及其他預期能於一年內變現或耗用之資產 Current assets are cash and other assets expected to be converted to cash, sold, or consumed within a year 包括庫存現金 銀行存款及週轉金 零用金, 及隨時可轉換成定額現金且即將到期而其利率變動對其價值影響甚少之短期且具高度流動性之投資 不包括已指定用途或依法律或契約受 1

2 1114 定期存款 deposit account 1115 可轉讓定存單 negotiable certificate of deposite 1116 在途現金 cash in transit 1117 約當現金 cash equivalents 1118 其他現金及約當現金 other cash and cash equivalents 112 短期投資 short-term investments 1121 公平價值變動列入損益之金融資產 financial assets at fair value through income statement 1122 備供出售金融資產 financial assets in available-for-sale 1123 持有至到期日金融資產 financial assets in held-to-maturity 1129 金融資產評價調整 Adjustments for change in value of investment 有限制者 Consists of cash on hand, cash in bank, revolving funds, petty cash and highly liquidity investments and cash that can be converted momentarily, but cash that is either restricted to be used only for specified purposes or by regulation or contracts is excluded. 指短期性之投資, 包括公平價值變動列入損益之金融資產 備供出售金融資產及持有到期日金融資產 Consists of financial assets at fair value through income statement, financial assets in available-forsale and financial assets in held-tomaturity-current. 2

3 115 避險性金融資產 financial assets for hedging 1151 避險之衍生性金融資產 derivative financial assets for hedging 1156 避險之衍生性金融資產評價調整 Adjustments for change in value of derivative financial assets for hedging 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 其他應收票據 other notes receivable 1139 備抵呆帳 - 應收票據 allowance for uncollectible accounts notes receivable 指依避險會計指定且為有效避險工具之金融資產, 應以公平價值衡量, 並應依流動性區分為流動與非流動, 非流動者應改列其他資產項下 financial assets on effective hedging should be valued by fair value and distinguished by liquidity 商業應收之各種票據 結算時應評估應收票據無法收現之金額, 提列適當之備抵呆帳, 列為應收票據之減項 A written promise that is expected to be collected by a business and should take stock the amounts uncollectible as settlement. Then account reasonable allowance to be the deduction of note receivable. 3

4 114 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 uncollectible accounts accounts receivable 118 其他應收帳款 other receivables 1184 應收收益 earned revenue receivable 1185 應收退稅款 income tax refund receivable 1187 其他應收款 - 關係人 other receivables related parties 1188 其他應收款 - 其他 other receivables other 凡因出售產品 商品或提供勞務等而發生之債權 結算時應評估應收帳款無法收現之金額, 提列適當之備抵呆帳, 列為應收帳款之減項 Trade receivables arising from the sale of products, goods or services to customers and should take stock the amounts uncollectible as settlement. Then account reasonable allowance to be the deduction of accounts receivable. 指不能歸屬於應收帳款之款項 結算時應評估其他應收款無法收現之金額, 提列適當之備抵呆帳, 列為其他應收帳款之減項 Receivables not classified under the headings above and should take stock the amounts uncollectible as settlement. Then account reasonable 4

5 121~ 備抵呆帳 - 其他應收款 allowance for uncollectible accounts accounts receivable 存貨 inventories 1211 商品存貨 merchandise inventory 1212 寄銷商品 consigned merchandise 1213 在途商品 merchandise in transit 1219 備抵存貨跌價損失 allowance to reduce 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 在製品 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 to reduce inventory to market allowance to be the deduction of other receivable. 指備供正常營業出售之商品 製成品 副產品 ; 或正在生產中之在製品, 將於加工完成後出售者 ; 或將直接 間接用於生產供出售之商品 ( 或勞務 ) 之材料或物料 Products, finished goods, by-products that are available for sale under normal operation; or work-inprocess being processed that is expected to be sold when completed; or materials or supplies that are expected to be used directly or indirectly in producing the goods (or services) available for sale. 5

6 125 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 其他預付費用 other prepaid expenses 126 預付款項 prepayments 1261 預付貨款 prepayment for purchases 1268 其他預付款項 other prepayments 預付費用包括預付薪資 租金 保險費 用品盤存 所得稅及其他預付費用等, 能在一年內消耗者 Consists of prepaid payroll, prepaid rent, prepaid insurance, office supplies, prepaid income tax, and other prepaid expense that are expected to be consumed within one year. 指預為支付之各項成本或費用 但因購置固定資產而依約預付之款項及備供營業使用之未完工程營造款, 應列入固定資產項下 Cost and expenses that are paid in advance. But contract payments on property, plant and equipment purchased or on construction-inprogress for construction to be used in operation should be classified under 6

7 128~ 129 其他流動資產 other current assets 1281 進項稅額 prepaid sales tax 1282 留抵稅額 overpaid sales tax 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 restricted deposit 1291 遞延所得稅資產 deferred income tax assets(current) 1292 遞延兌換損失 deferred foreign exchange losses 1293 業主 ( 股東 ) 往來 owners (stockholders ) current account 1294 同業往來 Trades current account property, plant and equipment. 指不能歸屬於前述各款之流動資產 Current assets that cannot be classified under the above current asset headings. 7

8 1298 其他流動資產 - 其他 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 其他基金 other funds 長期投資 long-term investments 1321 公平價值變動列入損益之金融資產 - 非流動 financial assets at fair value through income statement noncurrent 指商業為特定用途而提撥之各類基金及因業務目的而為長期性之投資 Assets and long-term investments that are designated for specific purposes. 指為特定用途所提列之資產, 如償債基金 改良及擴充基金 意外損失準備基金等 Assets that are designated for specific purposes, for example, redemption fund, fund for improvement and expansion and contingency fund. 指長期性之投資, 如投資其他企業發行之股票 債券或投資不動產等 Long-term investments including investing in stock bonds and real estate. 8

9 1322 備供出售金融資產 - 非流動 financial assets in available-for-sale - noncurrent 1323 持有至到期日金融資產 - 非流動 financial asset in held-tomaturity noncurrent 1325 以成本衡量之金融資產 financial assets at cost - noncurrent 1329 金融資產評價調整 Adjustments for change in value of investment 1331 採權益法之長期股權投資 long-term investments at equity 1341 長期不動產投資 longterm real estate investments 1345 人壽保險現金解約價值 cash surrender value of life insurance 1349 其他長期投資 other long-term investments 14~15 固定資產 Fixed assets 指為供營業上使用, 非以出售為目的, 且使用年限在一年以上之有形資產, 除土地外, 應於 9

10 141 土地 land 1411 土地 land 1417 土地 - 重估增值 land revaluation increments 1419 累計減損 - 土地 accumulated impairment land 142 土地改良物 land improvements 達到可供使用狀態時, 以合理而有系統之方法, 按期提列折舊, 其累計折舊應列為固定資產之減項 Assets which are purchased for continued and longterm use in earning profit in a business. They are written off against profits over their anticipated life by charging depreciation expenses (with exception of land). Accumulated depreciation is shown in the face of the balance sheet or in the notes. 指營業上使用之土地及具有永久性之土地改良 Land and perpetual land improvements for operating use. 凡在自有土地上從事非永久性整理改良工程之成本皆屬之 10

11 1421 土地改良物 land improvements 1427 土地改良物 - 重估增值 land improvements revaluation increments 1428 累計折舊 - 土地改良物 accumulated depreciation land improvements 1429 累計減損 - 土地改良物 accumulated impairment land improvements 143 房屋及建築 buildings 1431 房屋及建築 buildings 1437 房屋及建築 - 重估增值 buildings revaluation increments 1438 累計折舊 - 房屋及建築 accumulated depreciation buildings 1439 累計減損 - 房屋及建築 accumulated impairment buildings 144~ 146 機 ( 器 ) 具及設備 machinery and equipment 1441 機 ( 器 ) 具 machinery Enhancements or improvements on the self-owned land that with limited useful lives. 指營業上使用之自有房屋建築及其他附屬設備 Self-owned buildings and their auxiliary equipment available for use in operation. 指自有之直接或間接提供生產之機 ( 器 ) 具 運輸設備 辦公設備及其各項設備零配件 11

12 1447 機 ( 器 ) 具 - 重估增值 machinery revaluation increments 1448 累計折舊 - 機 ( 器 ) 具 accumulated depreciation machinery 1449 累計減損 - 機 ( 器 ) 具 accumulated impairment machinery 151 租賃資產 leased assets 1511 租賃資產 leased assets 1518 累計折舊 - 租賃資產 accumulated depreciation leased assets 1519 累計減損 - 租賃資產 accumulated impairment leased assets 152 租賃權益改良 leasehold improvements 1521 租賃權益改良 leasehold improvements Self-owned machinery that are used directly or indirectly in production, transportation equipment, office equipment and other equipment. 指依資本租賃契約所承租之資產 Assets leased under capital lease contracts. 指在依營業租賃契約承租之租賃標的物上之改良 Upgrading made to leased property under operating lease contracts. 12

13 1528 累計折舊 - 租賃權益改良 accumulated depreciation leasehold improvements 1529 累計減損 - 租賃權益改良 accumulated impairment 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 prepayments for equipment 1569 累計減損 - 未完工程 accumulated impairment construction in progress 158 雜項固定資產 miscellaneous property, plant, and equipment 指正在建造或裝置而尚未完竣之工程及預付購置供營業使用之設備款項等 Construction under progress or working in process, and prepayments for equipment purchased for use in operation. 指不能歸屬於前述各款之資產 Assets that cannot be classified under the asset headings above. 13

14 1581 雜項固定資產 miscellaneous property, plant, and equipment 1587 雜項固定資產 - 重估增值 miscellaneous property, plant, and equipment revaluation increments 1588 累計折舊 - 雜項固定資產 accumulated depreciation miscellaneous property, plant, and equipment 1589 累計減損 - 雜項固定資產 accumulated impairment miscellaneous property, plant, and equipment 16 遞耗資產 depletable assets 161 遞耗資產 depletable assets 指資產價值將隨開採 砍伐或其他使用方法而耗竭之天然資源 Natural resources, the value of which will be exhausted by mining, cutting and other consumption methods. 指資產價值將隨開採 砍伐或其他使用方法而 14

15 1611 天然資源 natural resources 1617 天然資源 - 重估增值 natural resources revaluation increments 1618 累計折耗 - 天然資源 accumulated depletion natural resources 1619 累計減損 - 天然資源 accumulated impairment natural resources 17 無形資產 intangible assets 171 商標權 trademarks 1711 商標權 trademarks 1717 商標權 - 重估增值 trademarks revaluation increments 1719 累計減損 - 商標權 accumulated impairment trademarks 172 專利權 patents 1721 專利權 patents 耗竭之天然資源 Natural resources, the value of which will be exhausted by mining, cutting and other consumption methods. 指無實體存在而具經濟價值之資產 The assets lacked physical substance but qualified economic value. 指依法取得或購入之商標權 Trademark right held or purchased legally; valued at unamortized costs. 指依法取得或購入之專利權 The patent right held or 15

16 1727 專利權 - 重估增值 patents revaluation increments 1729 累計減損 - 專利權 accumulated impairment patents 173 特許權 franchise 1731 特許權 franchise 1739 累計減損 - 特許權 accumulated impairment franchise 174 著作權 copyright 1741 著作權 copyright 1749 累計減損 - 著作權 accumulated impairment copyright 175 電腦軟體 computer software cost purchased legally. 凡為營業而取得之特許權屬之 Franchise obtained for operation. 指依法取得或購入文學 藝術 學術 音樂 電影等創作或翻譯之出版 銷售 表演等權利 Copyright held or purchased legally for the publishing and sale of original composition or translation of literature, art, academic article, music, motion picture and other similar works, and the right of performing art and music; valued at its unamortized costs. 指對於購買或開發以供出售 出租或以其他方 16

17 1751 電腦軟體 computer software cost 1758 累計攤銷 - 電腦軟體 Accumulated amortization computer software cost 1759 累計減損 - 電腦軟體 Accumulated impairment computer software cost 176 商譽 goodwill 1761 商譽 goodwill 1769 累計減損 - 商譽 Accumulated impairment goodwill 178 其他無形資產 other intangible assets 1781 遞延退休金成本 deferred pension costs 1782 租賃權益改良 leasehold improvements 1788 其他無形資產 - 其他 other intangible assets other 1789 累計減損 - 其他 Accumulated impairment other 式行銷之電腦軟體 Computer software purchased or developed for sale, rent or other form of marketing. 指出價取得之商譽 Goodwill acquired as a result of a purchase. 凡不屬上列各項之無形資產皆屬之 Intangible assets that cannot be classified into the intangible asset headings above. 18 其他資產 other assets 指不能歸屬於前五項之 資產, 且回收或變現期 17

18 181 遞延資產 deferred assets 1811 債券發行成本 deferred bond issuance costs 1812 長期預付租金 longterm prepaid rent 1813 長期預付保險費 longterm prepaid insurance 1814 遞延所得稅資產 deferred income tax assets noncurrent 1815 預付退休金 prepaid pension cost 1818 其他遞延資產 other deferred assets 182 閒置資產 idle assets 1821 閒置資產 idle assets 限在一年以上者, 以較長者為準 Assets that cannot be classified into the asset headings above and which has recoverable period longer than one year. 指已發生之支出, 其效益超過一年, 應由以後各期負擔者 Expenditures incurred that will benefit over one year or one operating cycle and should be amortized over the future periods. 指目前未供營業上使用之資產 Assets not under operating use currently. 18

19 184 長期應收票據及款項 long-term notes, accounts and overdue receivables 1841 長期應收票據 long-term notes 1842 長期應收帳款 long-term accounts 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 其他長期應收款項 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 指收款期間在一年以上之應收票據 帳款及催收帳款 Long-term notes, accounts receivable and overdue charges that due beyond one year or one operating cycle. 指非以投資或出租為業之商業供作出租之自有資產 Self-owned assets held 19

20 1859 累積折舊 - 出租資產 accumulated depreciation assets leased to other 186 存出保證金 refundable deposit 1861 存出保證金 refundable deposit 188 雜項資產 miscellaneous assets 1881 受限制存款 restricted deposit 1888 雜項資產 - 其他 miscellaneous assets - other for rent by a business which is not in the investment or leasing business. 指存出供作保證用之現金或其他資產 Cash or other assets deposited for guarantee purpose. 指不能歸屬於前述各款之其他資產 Other assets that cannot be classified under the other asset headings above. 2 負債 liabilities 指商業由於過去之交易或其他事項, 所產生之經濟義務, 能以貨幣衡量, 並將以提供勞務或支付經濟資源之方式償付者 An obligation of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets, provision of services or other yielding of economic 20

21 21~22 流動負債 current liabilities 211 短期借款 short-term debt 2111 銀行透支 bank overdraft 2112 銀行借款 bank loan 2114 短期借款 - 業主 shortterm debt owners 2115 短期借款 - 員工 shortterm debt employees 2117 短期借款 - 關係人 short-term debt related parties 2118 短期借款 - 其他 shortterm debt other 212 應付短期票券 short-term notes and bills payable 2121 應付商業本票 commercial paper payable benefits in the future. 指將於一年內, 以流動資產或其他流動負債償付之債務 Liabilities which are reasonably expected to be liquidated with current assets or other current liabilities within a year. 指向金融機構或他人借入及透支之款項, 其償還期限在一年以內者 Loan or overdraft borrowed from financial institutions or other personal creditors, due within one year or one operating cycle. 指為自貨幣市場獲取資金, 而委託金融機構發行之短期票券 Short-term note issued by financial institutions on behalf of the 21

22 2122 銀行承兌匯票 bank acceptance 2128 其他應付短期票券 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 其他應付票據 other notes payable 214 應付帳款 accounts payable 2141 應付帳款 accounts payable 2147 應付帳款 - 關係人 accounts payable related parties 215 其他金融負債 other financial liabilities 2151 公平價值變動列入損益之金融負債 financial liabilities at fair value through income statement business, for obtaining capital from monetary market. 指商業應付之各種票據 Various notes to be paid by the business. 指商業應付之各種帳款 Various accounts to be paid by the business. 指於一年內具有按潛在不利於己之條件與另一方交換金融資產或金融負債之合約義務 A contractual obligation to exchange 22

23 2152 避險之衍生性金融負債 derivative financial liability for hedging 2153 以成本衡量之金融負債 financial liabilities at cost 2159 金融負債評價調整 Adjustments for change in value of financial liabilities 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 應付薪工 accrued payroll 2172 應付租金 rent payable 2173 應付利息 accrued interest payable 2174 應付營業稅 sales tax payable 2175 應付稅捐 - 其他 taxes payable other 2178 其他應付費用 other accrued expenses payable financial assets or financial liabilities with another entity under conditions that are potentially unfavorable to the entity within a year. 應付未付之營利事業所得稅 Income tax payable of the business which has not yet been paid. 凡已發生而尚未支付之各項應付費用, 包括應付薪工 租金 利息 營業稅 應付其他稅捐及其他應付費用等皆屬之 Expense incurred but not yet paid, including accrued payroll, accrued rent payable, accrued interest payable, accrued VAT payable, accrued taxes payable-other and other accrued expense payable. 23

24 218~ 219 其他應付款 other payables 2184 應付土地房屋款 payables on land and building 2185 應付設備款 Payables on equipment 2187 其他應付款 - 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 其他應付款 - 其他 other payables other 225 特別股負債 - 流動 preferred stock liability current 2251 特別股負債 - 流動 preferred stock liability current 226 預收款項 unearned receipts 指不能歸屬於應付帳款之款項 Payables that cannot be classified as accounts payable. 指發行具金融負債性質之特別股, 將於一年內贖回者 The preferred stock liability for financial liability and are redeemable within a year. 指預為收納之各種款項 24

25 2261 預收貨款 unearned sales revenue 2262 預收收入 unearned revenue 2268 其他預收款 other unearned revenue 227 一年內到期長期負債 current portion of longterm liabilities 2271 一年內到期公司債 corporate bonds payable current portion 2272 一年內到期長期借款 current portion of longterm loans payable 2273 一年內到期長期應付票據及款項 current portion of longterm notes and accounts payable 2277 一年內到期長期應付票據及款項 - 關係人 current portion of longterm notes and accounts payables to related parties 2278 一年內到期其他長期負債 current portion of other long-term liabilities Various amounts collected in advance. 除金融負債外之長期負債, 將於一年內到期, 並將以流動資產或流動負債償還者 The portions of longterm liability payable by current assets or current liabilities or payable within one year or one operating cycle. 25

26 228~ 229 其他流動負債 other current liabilities 2281 銷項稅額 sales tax payable 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 其他流動負債 - 其他 other current liabilities others 23 長期負債 long-term liabilities 指不能歸屬於前述各款之流動負債 Current liabilities that cannot be classified into the headings above. 指到期日在一年以上之債務 The liabilities are reasonably expected not to be liquidated within a year. 26

27 231 應付公司債 bonds payable 2311 應付公司債 bonds payable 2312 應付公司債溢 ( 折 ) 價 premium(discount) on bonds payable 232 長期借款 long-term debt payable 2321 長期銀行借款 long-term debt payable bank 2322 長期借款 - 業主 longterm debt payable owners 2323 長期借款 - 員工 long-term debt payable employees 2324 長期借款 - 關係人 long-term debt payable related parties 2325 長期借款 - 其他 long-term debt 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 longterm notes payable 凡公司奉核准並已發行之公司債皆屬之 Corporate bonds authorized and issued. 指到期日在一年以上之借款 Borrowing with due date beyond one year or one operating cycle. 指付款期間在一年以上之應付票據 應付帳款等 Notes and accounts payable with 27

28 2332 長期應付帳款 longterm accounts payable 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 其他長期應付款項 other long-term payables 234 估計應付土地增值稅 accrued liabilities for land tax revaluation increment 2341 估計應付土地增值稅 estimated accrued land value incremental tax payable 235 應計退休金負債 accrued pension liabilities 2351 應計退休金負債 accrued pension liabilities repayment period beyond one year or one operating cycle. 因土地重估增值而提列待繳之土地增值稅 Provision for the land value incremental tax liability resulting from land revaluation. 有支付員工退休金義務之商業, 於員工在職期間依法提列之退休金準備 Pension liability recognized by a business with the obligation to make future pension 28

29 236 其他金融負債 - 非流動 other financial liabilities noncurrent 2361 公平價值變動列入損益之金融負債 - 非流動 financial liabilities at fair value through income statement noncurrent 2362 避險之衍生性金融負債 - 非流動 derivative financial liability for hedging - noncurrent 2363 以成本衡量之金融負債 - 非流動 financial liabilities at cost - noncurrent 2369 金融負債評價調整 - 非流動 adjustments for change in value of financial liabilities - noncurrent 237 特別股負債 - 非流動 Preferred stock liability - noncurrent 2361 特別股負債 Preferred stock liability - noncurrent payments to its employees. 指具有按潛在不利於己之條件與另一方交換金融資產或金融負債之合約義務 A contractual obligation to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavorable to the entity. 指發行具金融負債性質之特別股 The preferred stock for financial liability. 29

30 238 其他長期負債 other long-term liabilities 2381 其他長期負債 其他 other long-term liabilities other 28 其他負債 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 其他遞延負債 other deferred liabilities 凡不屬於上列各項之長期負債皆屬之 Long-term liabilities that cannot be classified into the longterm liabilities headings above. 凡不屬於上列各項負債皆屬之 Liabilities that cannot be classified into the liabilities headings above 指遞延收入 遞延所得稅負債等 遞延收入係指 : 凡業經收納, 而應屬於以後各期享有之收入 遞延所得稅負債係指 : 當暫時性差異係因稅前財務所得大於課稅所得而發生, 其所得稅之影響, 為遞延所得稅負債 Refer to deferred income, deferred income tax liabilities, and etc..deferred income refers to income items received by a business to be 30

31 286 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 - 其他 miscellaneous liabilities other 3 業主權益 owners equity 31 資本 capital 311 資本 ( 或股本 ) capital recorded as income in the future periods.deferred income tax liabilities refer to the tax effects of temporary differences resulting from pretax financial income in excess of taxable income. 指收到客戶或他人存入供保證用之現金或其他資產 Cash or other assets received from customers or others for guarantee purpose. 指不能歸屬於前二款之其他負債 Other liabilities that cannot be classified into the two headings above. 指商業之全部資產減除全部負債後之餘額, 歸屬業主之權益 Owner s equity equals to that of total assets minus total liability. 業主對商業投入之資本, 並向主管機關登記 31

32 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 additional paid-in capital in excess of par 3211 普通股股票溢價 additional paid-in capital in excess of par- common stock 3212 特別股股票溢價 additional paid-in capital in excess of par- preferred stock 3214 庫藏股溢價公積 additional paid-in capital in excess of par- treasury stock 者, 但不包括符合負債性質之特別股 Capital contributed by business owners and registered with the competent authority in charge but not including preferred stock liability. 指非由營業結果所產生之權益 The equity not arising from the operating results. 凡公司以高於普通股或特別股面額之價格發行股票, 其所超收部份之金額皆屬之 The excess amount over the par value of common or prefer stock issued, which is received by a corporation. 32

33 3219 其他溢價公積 additional paid-in capital in excess of par- other 326 受贈公積 donated surplus 3261 受贈公積 donated surplus 328 其他資本公積 other additional paid-in capital 3281 權益法長期股權投資資 本公積 additional paidin capital from investee under equity method 指與股本交易有關之受領贈與, 其範圍包括 : (1) 受領股東贈與本公司已發行之股票 (2) 股東依股權比例放棄債權或依股權比例捐贈資產凡受他人捐贈, 應按捐贈物之公平價值列為資本公積 Additional paid-in capital resulting from gifts of assets donated to a business. Including the donated stock from stockholders and abandoned creditor s rights according to the percentage of equity. 凡不屬於上列各項之資本公積皆屬之 Paid-in capital that cannot be classified into the paid-in capital headings above. 33

34 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 其他特別盈餘公積 other special reserve 指由營業結果所產生之權益 Net income that have been retained by the corporation at yearend. If the opposite occurs when the corporation has net losses the corporation retains those losses at year-end. 指依公司法或其他相關法令規定, 自盈餘中指撥之公積 Retained earnings appropriated according to Company Law or related regulations. 指依法令或盈餘分派之議案, 自盈餘中指撥之公積, 以限制股息及紅利之分派者 Retained earnings appropriated according to earnings distribution resolution or according to law or regulation. 34

35 335 未分配盈餘 ( 或累積虧損 ) retained earningsunappropriated (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 金融商品未實現損益 Unrealized gain or loss on financial instrument 3411 金融商品未實現損益 Unrealized gain or loss on financial instrument 342 累積換算調整數 cumulative translation adjustment 3421 累積換算調整數 cumulative translation adjustment 指未經指撥之盈餘或未經彌補之虧損 Earnings not yet appropriated or deficits not yet compensated. 指其他造成業主權益增加或減少之項目 Other items increasing or decreasing the owner s equity. 指備供出售金融資產依公平價值衡量產生之未實現損益, 及適用現金流量避險時避險工具屬有效避險部分損益 Unrealized gain or loss on financial instrument in available-for sale or in cash flow hedging securities 係指本國商業在國外營運之分公司 子公司及採權益法評價之轉投資事業之外幣財務報表, 換算為本國貨幣產生之 35

36 343 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 兌換差額 Translation differences arising from translating the foreign currency financial statements of the foreign branches, subsidiaries and reinvestments accounted for under equity method into the local currency. 凡期末已認列退休金負債未達最低退休金負債而補列之金額, 超過未認列前期服務成本加未認列過渡性淨給付義務 ( 或減除未認列過渡性淨資產 ) 之數屬之 The amount of additional liability, which exceeds the sum of unrecognized prior service cost and unrecognized transitional net assets or net benefit obligation. Additional pension liability is the difference between the recorded pension liability and the 36

37 344 未實現重估增值 unrealized revaluation increments 3441 未實現重估增值 unrealized revaluation increments 345 庫藏股 treasury stock 3451 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 minimum pension liability required to be recognized. 指固定資產 遞延資產及無形資產依法辦理資產重估價所產生之未實現重估增值 Increments in equity from revaluation of property, plant and equipment, depletable assets and intangible assets. 指公司收回已發行股票尚未再出售或註銷者 Issued shares that have been reacquired by the corporation and not yet resold or cancelled. 指聯屬公司以外之投資者持有子公司之股份權益 A subsidiary s equity that is held by the investors other than these affiliated companies 指本期內因經常營業活動而銷售商品或提供勞務等所獲得之收入 37

38 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 discounts and allowances 4191 銷貨折讓 sales discounts and allowances Revenue from operating activities during this period. 指因銷售商品所賺得之收入 Income earned from selling goods. 凡已售出之商品或產品, 因顧客退回而未能獲得之銷貨價款皆屬之 A contra revenue account for goods or products sold but subsequently returned by the customer. 凡出售商品或產品, 因給予顧客折扣 讓價而未能獲得之銷貨價款皆屬之 A contra revenue account for reduction in the selling price of goods or products sold. 38

39 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 其他營業收入 - 其他 other operating revenue 488 其他營業收入 - 其他 other operating revenue 4888 其他營業收入 - 其他 other operating revenue 5 營業成本 operating costs 51 銷貨成本 cost of goods sold 指因提供勞務所賺得之收入 Revenues earned from providing services. 指因居間及代理業務或受委託等報酬所得之收入 Revenues earned from compensation for intermediary and agent business or for acting as an assignee. 指不能歸屬於前述各款之其他營業收入 Other operating revenues that cannot be classified into the headings above. 指本期內因銷售商品或提供勞務等而應負擔之成本 Cost from operating activities during this period. 指銷售商品之原始成本或產品之製造成本 39

40 511 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 purchase discounts and allowances 513 進料 material 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 discounts and allowances Refer to the original costs of merchandise sold or the production costs of goods sold. 凡購進待銷之貨品均屬之 進貨退回及折讓應作為進貨成本之減項 Purchase of goods for sale. Purchase returns, discounts and allowances should be the deduction of purchases. 進料 ( 製造業適用 ): 本科目適用於對存貨處理採用定期盤存制之製造業 凡購進原料及物料所發生之進價及應負擔之運費 保險費 關稅 公證費 棧租等皆屬之 The acquisition costs of all materials that can be traced directly to the cost object, including freight-in, 40

41 514 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 5153 文具用品 supplies expense 5154 旅費 travelling expense 5155 運費 shipping expenses 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 insurance, import duty, notary fee and rent 指能合理辨認係直接歸屬於生產製成品所發生之人工成本 Labor cost that can be reasonably identified for the production of finished goods 適用於製造業, 凡製造業製造部門因從事生產所發生之除原料及人工成本以外之費用, 及服務部門所發生之費用皆屬之 Costs that cannot be classified as material and direct labor in the manufacturing or the service department. 41

42 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 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 其他製造費用 other manufacturing expenses 56 勞務成本 service costs 561 勞務成本 service costs 5611 勞務成本 service costs 57 業務成本 agency costs 571 業務成本 agency costs 5711 業務成本 agency costs 58 其他營業成本 other operating costs 指提供勞務所應負擔之成本 Costs incurred for providing services. 指因居間及代理業務或受委託等所應負擔之成本 Costs incurred for intermediary and agent business or for acting as an assignee. 指因其他營業收入所應負擔之成本 42

43 588 其他營業成本 其他 other operating costs 5888 其他營業成本 其他 other operating costs 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 6153 文具用品 supplies expense 6154 旅費 travelling expense 6155 運費 shipping expenses 6156 郵電費 postage expenses 6157 修繕費 repair(s) and maintenance (expense) 6159 廣告費 advertisement expense, advertisement Expense incurred for earning other operating revenues. 指本期內銷售商品或提供勞務等所應負擔之費用 Expenses arising from selling products or services. 指本期內業務部門所發生之費用 Expenses incurred in selling products. 43

44 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 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 其他推銷費用 other selling expenses 62 管理及總務費用 general & administrative expenses 凡管理及總務部門發生之費用 Any expense incurred in the administrative and general departments. 44

45 625~ 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 6253 文具用品 supplies expense 6254 旅費 travelling expense 6255 運費 shipping expenses 6256 郵電費 postage expenses 6257 修繕費 repair 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 45

46 6268 折舊 depreciation expense 6269 各項耗竭及攤提 various amortization 6271 外銷損失 loss on export sales 6272 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 其他管理及總務費用 other general and administrative expenses 63 研究及發展費用 research and development expenses 635~ 638 研究及發展費用 research and development expenses 6351 薪資支出 payroll expense 凡為研究發展新產品 改進生產技術 改進提供勞務技術及改善製程而發生之各項研究 改良 實驗等費用皆屬之 Research, improvement and 46

47 6352 租金支出 rent expense 6353 文具用品 office supplies 6354 旅費 travelling expense 6355 運費 shipping expenses 6356 郵電費 postage expenses 6357 修繕費 repair 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 伙食費 meal expenses 6373 職工福利 employee benefits/welfare 6376 訓練費 training expense 6378 其他研究發展費用 other research and development expenses experiment expenses incurred for research and developing new products, improving production technology, technology for providing services and production process. 47

48 7 營業外收益 non-operating revenue 71~74 利息收入 interest revenue 711 利息收入 interest revenue/income 7111 投資收益 investment income 714 營業外收益 nonoperating revenue 7141 金融資產評價利益 Gain on valuation of financial asset 7142 金融負債評價利益 Gain on valuation of financial liability 指本期內非因經常營業活動所發生之收益 The revenue not arising from operating activities. 指資金存放金融機構 借予他人或購買各種債務證券所產生之利息收入 Interest revenues resulting from deposits with financial institution or loan to others. 指非以投資為業之商業, 投資金融商品所產生之收益 Investment income of a non-investment company, engaged in financing instruments. 指本期內非因經常營業活動所發生之收益 The revenue not arising from operating activities. 48

49 7143 採權益法認列之投資收益 investment income recognized under equity method 715 兌換利益 foreign exchange gain 7151 兌換利益 foreign exchange gain 716 處分投資收益 gain on disposal of investments 7161 處分投資收益 gain on disposal of investments 717 處分資產溢價收入 gain on disposal of assets 7171 處分資產溢價收入 gain on disposal of assets 718 減損迴轉利益 Gain on reversal of impairment loss 7181 減損迴轉利益 Gain on reversal of impairment loss 凡因外幣匯率變動所獲得之利益皆屬之 Gain from fluctuation in foreign currency exchange rate. 凡因處分金融資產及長期投資所獲得之利益皆屬之 Gain from disposal of short-term or long-term investments. 凡因處分固定資產所獲得之利益屬之 Gain from disposal of property, plant and equipment. 凡於資產負債表日評估有證據顯示資產 ( 商譽除外 ) 於以前年度所認列之減損損失, 可能已不存在或減少, 而迴轉之減損損失屬之 Reversal on impairment loss that was account for in prior financial period which 49

50 748 其他營業外收益 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 其他營業外收益 - 其他 other non-operating revenue other items 75~78 營業外費損 non-operating expenses 751 利息費用 interest expense can be proof to have lessen or not exist. 凡不屬於以上各項之營業外收益皆屬之 Other non-operating revenue that cannot be classified into the headings above. 指本期內非因經常營業活動所發生之費損 The expenses not arising from operating activities. 凡向金融機構或他人借款等所發生之利息費用皆屬之 50

51 7511 利息費用 interest expense 752 負債性特別股股息 dividends on preferred stock liabilities 7521 負債性特別股股息 dividends on preferred stock liabilities 753 投資損失 investment loss 7531 金融資產評價損失 loss on valuation of financial asset 7532 金融負債評價損失 loss on valuation of financial liability 7533 採權益法認列之投資損失 investment loss recognized under equity method 754 兌換損失 foreign exchange loss 7541 兌換損失 foreign exchange loss 755 處分資產損失 loss on disposal of investments Interest expense incurred as a result of borrowing from financial institutions or other persons. 指具負債性質之特別股所發放之股息 Dividends passed by preferred stock liabilities. 指非以投資為業之商業, 投資金融商品所產生之損失 Investment loss of a non-investment company, engaged in financing instruments. 凡因外幣匯率變動而發生之損失皆屬之 Loss from fluctuation of foreign currency exchange rate. 凡因資產出售 報廢 及遺失等所發生之損失皆屬之 51

52 7551 處分資產損失 loss on disposal of investments 768 減損損失 impairment loss 7681 減損損失 impairment loss 788 其他營業外費損 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 其他營業外費損 - 其他 other non-operating expenses other 79 繼續營業部門稅前純益 ( 或純損 ) continuing operating income before tax Loss from the sale, obsolescence, and loss of assets. 指資產帳面價值超過可回收金額之部分 The book value of assets over recoverable amounts. 凡不屬於以上各項之營業外費損皆屬之 Other non-operating expense that cannot be classified into the headings above 指營業收入 營業成本 營業費用及營業外收益 費損等項目之淨額, 應分別列示稅前純益 ( 或純損 ) 所得稅費用或利益與稅後純益 52

53 791 繼續營業部門稅前純益 ( 或純損 ) continuing operating income before tax 7911 繼續營業部門稅前純益 ( 或純損 )continuing operating income before tax 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) ( 或純損 ) Income tax is computed based upon statutory tax rate applied to current period accounting net income (higher than zero). In case of current period accounting net loss incurred, the income tax benefit is computed based upon statutory tax rate applied to past or future tax savings resulting from current period accounting net loss. 指當期所得稅費用 ( 利益 ) 及遞延所得稅費用 ( 利益 ) 之合計數 Refers to the sum of current income tax expense (benefit) and deferred tax expense (benefit) 53

54 82 繼續營業部門稅後純益 ( 或純損 ) continuing operating income after tax 821 繼續營業部門稅後純益 ( 或純損 ) continuing operating income after tax 8211 繼續營業部門稅後純益 ( 或純損 ) continuing operating income after tax 9 非經常營業損益 nonrecurring gain or loss 91 停業部門損益 discontinued operation income 911 停業部門營業損益 operating income for discontinued operation 9111 停業部門營業損益 operating income for discontinued operation 指已減除所得稅費用或加計所得稅利益之繼續營業部門稅後損益 Refers to continuing operation after tax 指本期內非因營業活動所發生之費損 The expense and loss not arising from operating activities. 凡商業處分某一營業部門時, 其自本年度開始日至停業日或處分日間之營業損益, 應以稅後淨額列示 停業部門在當年度處分完畢者, 以處分損益稅後淨額列示 停業部門在當年度未處分完畢者, 其淨資產應按帳面金額與淨公平價值孰低評價 如淨公平價值低 54

55 9112 停業部門處分損益及依淨公平價值衡量損益 loss(gain) on disposal or valuation of assets for sale discontinued operation 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 於帳面金額, 應認列淨公平價值衡量損失, 沖銷停業部門淨資產之帳面金額 如淨公平價值回升, 得在原認列淨公平價值衡量損失範圍內認列回升利益 Discontinued operation income includes loss(gain) on disposal of assets for sale and loss(gain) on valuation of assets for sale. 指性質特殊且非經常發生之損益皆屬之 Gain or loss that is unusual in nature and occurs infrequently. 凡因會計原則變動所產生之稅後累積影響數皆屬之 After-tax cumulative effects resulting from changes in accounting principles. 55

56 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 income 係指聯屬公司以外的投資者按比列享有子公司之淨利 The subsidiary s net income that is recognized by the investors other than these affiliated. 56

57 The Code and Name of Account 1 assets Economic resources controlled by an entity as a result of past transactions or events and from which future economic benefits probably are obtained. 11~12 current assets Current assets are cash and other assets expected to be converted to cash, sold, or consumed within a year 111 cash and cash equivalents 1111 cash on hand 1112 petty cash/ revolving funds 1113 cash in banks 1114 deposit account 1115 negotiable certificate of deposit 1116 cash in transit 1117 cash equivalents 1118 other cash and cash equivalents 112 short-term investments Consists of cash on hand, cash in bank, revolving funds, petty cash and highly liquidity investments and cash that can be converted momentarily, but cash that is either restricted to be used only for specified purposes or by regulation or contracts is excluded. Consists of financial assets at fair value 57

58 1121 financial assets at fair value through income statement 1122 financial assets in available-for-sale 1123 financial assets in held-to-maturity 1129 Adjustments for change in value of investment 115 financial assets for hedging 1151 derivative financial assets for hedging 1156 Adjustments for change in value of derivative financial assets for hedging 113 notes receivable 1131 notes receivable 1132 discounted notes receivable 1137 notes receivable related parties 1138 other notes receivable 1139 allowance for uncollectible accounts notes receivable 114 accounts receivable 1141 accounts receivable through income statement, financial assets in availablefor-sale and financial assets in held-tomaturity-current. financial assets on effective hedging should be valued by fair value and distinguished by liquidity A written promise that is expected to be collected by a business and should take stock the amounts uncollectible as settlement. Then account reasonable allowance to be the deduction of note receivable. Trade receivables arising from the sale of products, goods or services to 58

59 1142 installment accounts receivable 1147 accounts receivable related parties 1149 allowance for uncollectible accounts accounts receivable 118 other receivables 1184 earned revenue receivable 1185 income tax refund receivable 1187 other receivables related parties 1188 other receivables other 1189 allowance for uncollectible accounts accounts receivable 121~ 122 inventories 1211 merchandise inventory 1212 consigned merchandise 1213 merchandise in transit customers and should take stock the amounts uncollectible as settlement. Then account reasonable allowance to be the deduction of accounts receivable. Receivables not classified under the headings above and should take stock the amounts uncollectible as settlement. Then account reasonable allowance to be the deduction of other receivable. Products, finished goods, by-products that are available for sale under normal operation; or work-inprocess being processed that is expected to be sold when completed; or 59

60 1219 allowance to reduce inventory to market 1221 finished goods 1222 consigned finished goods 1223 by-products 1224 work in process 1225 work in process outsourced 1226 raw materials 1227 supplies 1228 materials and supplies in transit 1229 allowance to reduce inventory to market 125 prepaid expenses 1251 prepaid payroll 1252 prepaid rents 1253 prepaid insurance 1254 office supplies 1255 prepaid income tax 1258 other prepaid expenses 126 prepayments 1261 prepayment for purchases 1268 other prepayments materials or supplies that are expected to be used directly or indirectly in producing the goods (or services) available for sale. Consists of prepaid payroll, prepaid rent, prepaid insurance, office supplies, prepaid income tax, and other prepaid expense that are expected to be consumed within one year. Cost and expenses that are paid in advance. But contract payments on property, plant and equipment purchased or on 60

61 128~ 129 other current assets 1281 prepaid sales tax 1282 overpaid sales tax 1283 temporary payments 1284 payment on behalf of others 1285 advances to employees 1286 refundable deposits 1287 restricted deposit 1291 deferred income tax assets(current) 1292 deferred foreign exchange losses 1293 owners (stockholders ) current account 1294 Trades current account 1298 other current assets other 13 funds and longterm investments construction-inprogress for construction to be used in operation should be classified under property, plant and equipment. Current assets that cannot be classified under the above current asset headings. Assets and long-term investments that are designated for 61

62 131 funds 1311 redemption fund (or sinking fund) 1312 fund for improvement and expansion 1313 contingency fund 1314 pension fund 1318 other funds long-term investments 1321 financial assets at fair value through income statement - noncurrent 1322 financial assets in available-for-sale - noncurrent 1323 financial asset in held-to-maturity noncurrent 1325 financial assets at cost - noncurrent 1329 Adjustments for change in value of investment 1331 long-term investments at equity 1341 long-term real estate investments specific purposes. Assets that are designated for specific purposes, for example, redemption fund, fund for improvement and expansion and contingency fund. Long-term investments including investing in stock bonds and real estate. 62

63 1345 cash surrender value of life insurance 1349 other long-term investments 14~15 Fixed assets Assets which are purchased for continued and longterm use in earning profit in a business. They are written off against profits over their anticipated life by charging depreciation expenses (with exception of land). Accumulated depreciation is shown in the face of the balance sheet or in the notes. 141 land 1411 land 1417 land revaluation increments 1419 accumulated impairment land 142 land improvements 1421 land improvements 1427 land improvements revaluation increments Land and perpetual land improvements for operating use. Enhancements or improvements on the self-owned land that with limited useful lives. 63

64 1428 accumulated depreciation land improvements 1429 accumulated impairment land improvements 143 buildings 1431 buildings 1437 buildings revaluation increments 1438 accumulated depreciation buildings 1439 accumulated impairment buildings 144~ 146 machinery and equipment 1441 machinery 1447 machinery revaluation increments 1448 accumulated depreciation machinery 1449 accumulated impairment machinery 151 leased assets 1511 leased assets 1518 accumulated depreciation leased assets Self-owned buildings and their auxiliary equipment available for use in operation. Self-owned machinery that are used directly or indirectly in production, transportation equipment, office equipment and other equipment. Assets leased under capital lease contracts. 64

65 1519 accumulated impairment leased assets 152 leasehold improvements 1521 leasehold improvements 1528 accumulated depreciation leasehold improvements 1529 accumulated impairment leasehold improvements 156 construction in progress and prepayments for equipment 1561 construction in progress 1562 prepayments for equipment 1569 accumulated impairment construction in progress 158 miscellaneous property, plant, and equipment 1581 miscellaneous property, plant, and equipment Upgrading made to leased property under operating lease contracts. Construction under progress or working in process, and prepayments for equipment purchased for use in operation. Assets that cannot be classified under the asset headings above. 65

66 1587 miscellaneous property, plant, and equipment revaluation increments 1588 accumulated depreciation miscellaneous property, plant, and equipment 1589 accumulated impairment miscellaneous property, plant, and equipment 16 depletable assets Natural resources, the value of which will be exhausted by mining, cutting and other consumption methods. 161 depletable assets 1611 natural resources 1617 natural resources revaluation increments 1618 accumulated depletion natural resources 1619 accumulated impairment natural resources Natural resources, the value of which will be exhausted by mining, cutting and other consumption methods. 17 intangible assets The assets lacked physical substance 66

67 171 trademarks 1711 trademarks 1717 trademarks revaluation increments 1719 accumulated impairment trademarks 172 patents 1721 patents 1727 patents revaluation increments 1729 accumulated impairment patents 173 franchise 1731 franchise 1739 accumulated impairment franchise 174 copyright 1741 copyright 1749 accumulated impairment copyright but qualified economic value. Trademark right held or purchased legally; valued at unamortized costs. The patent right held or purchased legally. Franchise obtained for operation. Copyright held or purchased legally for the publishing and sale of original composition or translation of literature, art, academic article, music, motion picture and other similar works, and the right 67

68 175 computer software cost 1751 computer software cost 1758 Accumulated amortization computer software cost 1759 Accumulated impairment computer software cost 176 goodwill 1761 goodwill 1769 Accumulated impairment goodwill 178 other intangible assets 1781 deferred pension costs 1782 leasehold improvements 1788 other intangible assets other 1789 Accumulated impairment other of performing art and music; valued at its unamortized costs. Computer software purchased or developed for sale, rent or other form of marketing. Goodwill acquired as a result of a purchase. Intangible assets that cannot be classified into the intangible asset headings above. 18 other assets Assets that cannot be classified into the asset headings above and which has 68

69 181 deferred assets 1811 deferred bond issuance costs 1812 long-term prepaid rent 1813 long-term prepaid insurance 1814 deferred income tax assets noncurrent 1815 prepaid pension cost 1818 other deferred assets 182 idle assets 1821 idle assets 184 long-term notes, accounts and overdue receivables 1841 long-term notes 1842 long-term accounts 1843 overdue receivables 1847 long-term notes, accounts and overdue receivables related parties 1848 other long-term receivables recoverable period longer than one year. Expenditures incurred that will benefit over one year or one operating cycle and should be amortized over the future periods. Assets not under operating use currently. Long-term notes, accounts receivable and overdue charges that due beyond one year or one operating cycle. 69

70 1849 allowance for uncollectible accounts longterm notes, accounts and overdue receivables 185 assets leased to others 1851 assets leased to others 1859 accumulated depreciation assets leased to other 186 refundable deposit 1861 refundable deposit 188 miscellaneous assets 1881 restricted deposit 1888 miscellaneous assets - other Self-owned assets held for rent by a business which is not in the investment or leasing business. Cash or other assets deposited for guarantee purpose. Other assets that cannot be classified under the other asset headings above. 2 liabilities An obligation of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets, provision of services or other yielding of economic benefits in the future. 70

71 21~22 current liabilities Liabilities which are reasonably expected to be liquidated with current assets or other current liabilities within a year. 211 short-term debt 2111 bank overdraft 2112 bank loan 2114 short-term debt owners 2115 short-term debt employees 2117 short-term debt related parties 2118 short-term debt other 212 short-term notes and bills payable 2121 commercial paper payable 2122 bank acceptance 2128 other short-term notes and bills payable 2129 discount on shortterm notes and bills payable 213 notes payable 2131 notes payable 2137 notes payable related parties Loan or overdraft borrowed from financial institutions or other personal creditors, due within one year or one operating cycle. Short-term note issued by financial institutions on behalf of the business, for obtaining capital from monetary market. Various notes to be paid by the business. 71