一級科目

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1 一級科目二級科目三級科目代碼名稱代碼名稱代碼名稱英譯 1 資產 assets 11~ 12 流動資產 current assets 111 現金及約當現金 cash and cash equivalents 112 短期投資 short-term 113 應收票據 notes receivable 114 應收帳款 accounts receivable 118 其他應收款 other receivables 121~122 存貨 inventories 125 預付費用 prepaid expenses 126 預付款項 prepayments 128~129 其他流動資產 other current assets 13 基金及長期投資 funds and long-term 131 基金 funds 14~ 15 固定資產 132 長期投資 long-term property, plant, and equipment 141 土地 land 142 土地改良物 land improvements 143 房屋及建物 buildings 144~146 機 ( 器 ) 具及設備 machinery and equipment 151 租賃資產 leased assets 152 租賃權益改良 leasehold improvements

2 156 未完工程及預付購置設備款 construction in progress and prepayments for equipment 158 雜項固定資產 miscellaneous property, plant, and equipment 16 遞耗資產 depletable assets 161 遞耗資產 depletable assets 17 無形資產 intangible assets 171 商標權 trademarks 172 專利權 patents 173 特許權 franchise 174 著作權 copyright 175 電腦軟體 computer software 176 商譽 goodwill 177 開辦費 organization costs 178 其他無形資產 other intangibles 18 其他資產 other assets 181 遞延資產 deferred assets 182 閒置資產 idle assets 184 長期應收票據及款項與催收帳款 long-term notes, accounts and overdue receivables 185 出租資產 assets leased to others 186 存出保證金 refundable deposit 188 雜項資產 miscellaneous assets 2 負債 liabilities 21~ 22 流動負債 current liabilities 211 短期借款 short-term borrowings(debt)

3 212 應付短期票券 short-term notes and bills payable 213 應付票據 notes payable 214 應付帳款 accounts pay able 216 應付所得稅 income taxes payable 217 應付費用 accrued expenses 218~219 其他應付款 other payables 226 預收款項 advance receipts 227 一年或一營業週期內到期長期負債 long-term liabilities -current portion 228~229 其他流動負債 other current liabilities 23 長期負債 long-term liabilities 231 應付公司債 corporate bonds payable 232 長期借款 long-term loans payable 233 長期應付票據及款項 234 估計應付土地增值稅 long-term notes and accounts payable accrued liabilities for land value increment tax 235 應計退休金負債 accrued pension liabilities 238 其他長期負債 other long-term liabilities 28 其他負債 other liabilities 281 遞延負債 deferred liabilities 286 存入保證金 deposits received 288 雜項負債 miscellaneous liabilities 3 業主權益 owners equity 31 資本 capital 311 資本 ( 或股本 ) capital 32 資本公積 additional paid-in capital 321 股票溢價 paid-in capital in excess of par

4 323 資產重估增值準備 324 處分資產溢價公積 325 合併公積 capital surplus from assets revaluation capital surplus from gain on disposal of assets capital surplus from business combination 326 受贈公積 donated surplus 33 保留盈餘 ( 或累積虧損 ) 328 其他資本公積 other additional paid-in capital retained earnings (accumulated deficit) 331 法定盈餘公積 legal reserve 332 特別盈餘公積 special reserve retained 335 未分配盈餘 ( 或累積虧損 ) earnings-unappropriated (or accumulated deficit) 34 權益調整 equity adjustments unrealized loss on market 341 長期股權投資未實現跌價損失 value decline of long-term equity 342 累積換算調整數 cumulative translation adjustment 343 未認列為退休金成本之淨損失 net loss not recognized as pension cost 35 庫藏股 treasury stock 351 庫藏股 treasury stock 36 少數股權 minority interest 361 少數股權 minority interest 4 營業收入 operating revenue 41 銷貨收入 sales revenue 411 銷貨收入 sales revenue

5 417 銷貨退回 sales return 419 銷貨折讓 sales allowances 46 勞務收入 service revenue 461 勞務收入 service revenue 47 業務收入 agency revenue 471 業務收入 agency revenue 48 其他營業收入 other operating revenue 488 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 511 銷貨成本 cost of goods sold 512 進貨 purchases 513 進料 materials purchased 514 直接人工 direct labor 515~518 製造費用 manufacturing overhead 56 勞務成本製 ervice costs 561 勞務成本 service costs 57 業務成本 gency costs 571 業務成本 agency costs 58 其他營業成本 other operating costs 588 其他營業成本其他 other operating costs-other 6 營業費用 operating expenses 61 推銷費用 selling expenses 615~618 推銷費用 selling expenses 62 管理及總務費用 625~628 管理及總務費用 general & administrative expenses general & administrative expenses

6 63 研究發展費用 635~638 研究發展費用 research and development expenses research and development expenses 7 營業外收入及費用 non-operating revenue and expenses, other income(expense) 71~74 營業外收入 non-operating revenue 711 利息收入 interest revenue 712 投資收益 investment income 713 兌換利益 foreign exchange gain 75~ 處分投資收益 715 處分資產溢價收入 748 其他營業外收入營業外費用 gain on disposal of gain on disposal of assets other non-operating revenue non-operating expenses 751 利息費用 interest expense 752 投資損失 investment loss 753 兌換損失 foreign exchange loss 754 處分投資損失 loss on disposal of 755 處分資產損失 loss on disposal of assets 788 其他營業外費用 other non-operating expenses 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)

7 811 所得稅費用 ( 或利益 ) income tax expense (or benefit) 9 非經常營業損益 nonrecurring gain or loss 91 停業部門損益 911 停業部門損益停業前營業損益 gain(loss) from discontinued operations income(loss) from operations of discontinued segments 912 停業部門損益處分損益 gain(loss) from disposal of discontinued segments 92 非常損益 extraordinary gain or loss 921 非常損益 extraordinary gain or loss cumulative effect of 93 會計原則變動累積影響數 changes in accounting principles cumulative effect of 931 會計原則變動累積影響數 changes in accounting principles 94 少數股權淨利 minority interest income 941 少數股權淨利 minority interest income

一級科目

一級科目二級科目三級科目四級科目代碼名稱代碼名稱代碼名稱代碼名稱英譯 1 資產 assets 11~ 12 流動資產 111 現金及約當現金 current assets 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