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 banks 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 短期投資 股票 short-term investments stock short-term 1122 短期投資 短期票券 investments short-term notes and bills short-term 1123 短期投資 政府債券 investments government bonds short-term 1124 短期投資 受益憑證 investments beneficiary certificates short-term 1125 短期投資 公司債 investments corporate bonds

1128 短期投資 其他 short-term investments other allowance for reduction 1129 備抵短期投資跌價損失 of short-term investment to market 113 應收票據 notes receivable 1131 應收票據 notes receivable 1132 應收票據貼現 1137 應收票據 關係人 discounted notes receivable notes receivable related parties 1138 其他應收票據 other notes receivable allowance for uncollec- 1139 備抵呆帳 - 應收票據 tible accounts notes receivable 114 應收帳款 accounts receivable 1141 應收帳款 accounts receivable 1142 應收分期帳款 1147 應收帳款 關係人 installment accounts receivable accounts receivable related parties allowance for uncollec- 1149 備抵呆帳 - 應收帳款 tible accounts accounts receivable 118 其他應收款 other receivables 1181 應收出售遠匯款 forward exchange contract receivable forward exchange 1182 應收遠匯款 外幣 contract receivable foreign currencies 1183 買賣遠匯折價 discount on forward ex-change contract

1184 應收收益 1185 應收退稅款 1187 其他應收款 關係人 1188 其他應收款 其他 earned revenue receivable income tax refund receivable other receivables related parties other receivables other allowance for uncollec- 1189 備抵呆帳 其他應收款 tible accounts other receivables 121~122 存貨 inventories 1211 商品存貨 merchandise inventory 1212 寄銷商品 consigned goods 1213 在途商品 goods in transit 1219 備抵存貨跌價損失 allowance for reduction of inventory to market 1221 製成品 finished goods 1222 寄銷製成品 consigned finished goods 1223 副產品 by-products 1224 在製品 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 1229 備抵存貨跌價損失 materials and supplies in transit allowance for reduction of inventory to market 125 預付費用 prepaid expenses 1251 預付薪資 prepaid payroll

1252 預付租金 prepaid rents 1253 預付保險費 prepaid insurance 1254 用品盤存 office supplies 1255 預付所得稅 prepaid income tax 1258 其他預付費用 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 128~129 其他流動資產 other current assets 1281 進項稅額 VAT paid ( or input tax) 1282 留抵稅額 excess VAT paid (or overpaid VAT) 1283 暫付款 temporary payments 1284 代付款 payment on behalf of others 1285 員工借支 advances to employees 1286 存出保證金 refundable deposits 1287 受限制存款 1291 遞延所得稅資產 1292 遞延兌換損失 1293 業主 ( 股東 ) 往來 1294 同業往來 1298 其他流動資產 其他 certificate of deposit-restricted deferred income tax assets deferred foreign exchange losses owners (stockholders ) current account current account with others 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 1312 改良及擴充基金 redemption fund (or sinking fund) 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 132 長期投資 long-term investments 1321 長期股權投資 1322 長期債券投資 1323 長期不動產投資 1324 人壽保險現金解約價值 1328 其他長期投資 long-term equity investments long-term bond investments long-term real estate in-vestments cash surrender value of life insurance other long-term investments allowance for excess of 1329 備抵長期投資跌價損失 cost over market value 14~ 15 固定資產 of long-term investments property, plant, and equipment 141 土地 land 1411 土地 land 1418 土地 重估增值 land revaluation increments 142 土地改良物 land improvements 1421 土地改良物 land improvements 1428 土地改良物 重估增值 land improvements revaluation increments

accumulated 1429 累積折舊 土地改良物 depreciation land improvements 143 房屋及建物 buildings 1431 房屋及建物 buildings 144~146 機 ( 器 ) 具及設備 1438 房屋及建物 重估增值 1439 累積折舊 房屋及建物 buildings revaluation increments accumulated depreciation buildings machinery and equipment 1441 機 ( 器 ) 具 machinery 1448 機 ( 器 ) 具 重估增值 machinery revaluation increments accumulated 1449 累積折舊 機 ( 器 ) 具 depreciation machinery 151 租賃資產 leased assets 1511 租賃資產 leased assets accumulated 1519 累積折舊 租賃資產 depreciation leased assets 152 租賃權益改良 leasehold improvements 1521 租賃權益改良 leasehold improvements accumulated 1529 累積折舊 租賃權益改良 depreciation leasehold improvements construction in progress 156 未完工程及預付購置設備款 and prepayments for equipment 1561 未完工程 construction in progress 1562 預付購置設備款 prepayment for equipment

158 雜項固定資產 1581 雜項固定資產 miscellaneous property, plant, and equipment miscellaneous property, plant, and equipment miscellaneous property, 1588 雜項固定資產 重估增值 plant, and equipment revaluation increments accumulated 1589 累積折舊 雜項固定資產 depreciation miscellaneous property, plant, and equipment 16 遞耗資產 depletable assets 161 遞耗資產 depletable assets 1611 天然資源 natural resources natural 1618 天然資源 重估增值 resources revaluation increments 1619 累積折耗 天然資源 accumulated depletion natural resources 17 無形資產 intangible assets 171 商標權 trademarks 1711 商標權 trademarks 172 專利權 patents 1721 專利權 patents 173 特許權 franchise 1731 特許權 franchise 174 著作權 copyright 1741 著作權 copyright 175 電腦軟體 computer software 1751 電腦軟體 computer software cost 176 商譽 goodwill 1761 商譽 goodwill

177 開辦費 organization costs 1771 開辦費 organization costs 178 其他無形資產 other intangibles 1781 遞延退休金成本 deferred pension costs 1782 租賃權益改良 leasehold improvements 1788 其他無形資產 其他 other intangible assets other 18 其他資產 other assets 181 遞延資產 deferred assets 1811 債券發行成本 deferred bond issuance costs 1812 長期預付租金 long-term prepaid rent 1813 長期預付保險費 1814 遞延所得稅資產 long-term prepaid insurance deferred income tax assets 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 long-term notes, 184 長期應收票據及款項與催收帳款 accounts and overdue receivables 1841 長期應收票據 1842 長期應收帳款 long-term notes receivable long-term accounts receivable 1843 催收帳款 overdue receivables long-term notes, 1847 長期應收票據及款項與催收帳 款 關係人 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 assets leased to 1858 出租資產 重估增值 others incremental value from revaluation accumulated 1859 累積折舊 出租資產 depreciation assets leased to others 186 存出保證金 refundable deposit 1861 存出保證金 refundable deposits 188 雜項 資產 miscellaneous assets 1881 受限制存款 1888 雜項資產 其他 certificate of deposit restricted miscellaneous assets other 2 負債 liabilities 21~ 22 流動負債 211 短期借款 current liabilities short-term borrowings(debt) 2111 銀行透支 bank overdraft 2112 銀行借款 bank loan 2114 短期借款 業主 short-term borrowings owners

2115 短期借款 員工 2117 短期借款 關係人 2118 短期借款 其他 212 應付短期票券 2121 應付商業本票 short-term borrowings employees short-term borrowings related parties short-term borrowings other short-term notes and bills payable commercial paper payable 2122 銀行承兌匯票 bank acceptance 2128 其他應付短期票券 2129 應付短期票券折價 other short-term notes and bills payable 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 pay able 2141 應付帳款 accounts payable 2147 應付帳款 關係人 accounts payable related parties 216 應付所得稅 income taxes payable 2161 應付所得稅 income tax payable 217 應付費用 accrued expenses 2171 應付薪工 accrued payroll 2172 應付租金 accrued rent payable 2173 應付利息 accrued interest payable 2174 應付營業稅 accrued VAT payable

2175 應付稅捐 其他 2178 其他應付費用 accrued taxes payable other other accrued expenses payable 218~219 其他應付款 other payables 2181 應付購入遠匯款 forward exchange contract payable forward exchange 2182 應付遠匯款 外幣 contract payable foreign currencies 2183 買賣遠匯溢價 2184 應付土地房屋款 premium on forward exchange contract payables on land and building purchased 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 compensation payable 2193 應付董監事酬勞 to directors and supervisors 2198 其他應付款 其他 other payables other 226 預收款項 advance receipts 2261 預收貨款 2262 預收收入 sales revenue received in advance revenue received in advance 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

一年或一營業週期內到期公司 2271 債 corporate bonds payable current portion 2272 2273 一年或一營業週期內到期長期借款一年或一營業週期內到期長期應付票據及款項 long-term loans payable current portion long-term notes and accounts payable due within one year or one operating cycle 2277 2278 一年或一營業週期內到期長期應付票據及款項 關係人其他一年或一營業週期內到期長期負債 long-term notes and accounts payables to related parties current portion other long-term liabilities current portion 228~229 其他流動負債 other current liabilities 2281 銷項稅額 VAT received(or output tax) 2283 暫收款 temporary receipts 2284 代收款 receipts under custody 2285 估計售後服務 / 保固負債 2291 遞延所得稅負債 2292 遞延兌換利益 estimated warranty liabilities deferred income tax liabilities deferred foreign exchange gain 2293 業主 ( 股東 ) 往來 owners current account 2294 同業往來 2298 其他流動負債 其他 current account with others other current liabilities others 23 長期負債 long-term liabilities

231 應付公司債 2311 應付公司債 corporate bonds payable corporate bonds payable premium(discount) on 2319 應付公司債溢 ( 折 ) 價 corporate bonds payable 232 長期借款 long-term loans payable 2321 長期銀行借款 2324 長期借款 業主 2325 長期借款 員工 2327 長期借款 關係人 2328 長期借款 其他 233 長期應付票據及款項 long-term loans payable bank long-term loans payable owners long-term loans payable employees long-term loans payable related parties long-term loans payable other long-term notes and accounts payable 2331 長期應付票據 long-term notes payable 2332 長期應付帳款 2333 長期應付租賃負債 long-term accounts pay-able long-term capital lease liabilities Long-term notes and 2337 長期應付票據及款項 關係人 accounts payable related parties 2338 其他長期應付款項 234 估計應付土地增值稅 other long-term payables accrued liabilities for land value increment tax

estimated accrued land 2341 估計應付土地增值稅 value incremental tax pay-able 235 應計退休金負債 2351 應計退休金負債 accrued pension liabilities accrued pension liabilities 238 其他長期負債 other long-term liabilities 2388 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 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 31 資本 capital owners equity 311 資本 ( 或股本 ) capital 3111 普通股股本 capital common stock 3112 特別股股本 capital preferred stock 3113 預收股本 3114 待分配股票股利 capital collected in advance stock dividends to be distributed

3115 資本 capital 32 資本公積 additional paid-in capital 321 股票溢價 3211 普通股股票溢價 3212 特別股股票溢價 323 資產重估增值準備 3231 資產重估增值準備 324 處分資產溢價公積 3241 處分資產溢價公積 325 合併公積 3251 合併公積 paid-in capital in excess of par paid-in capital in excess of par- common stock paid-in capital in excess of par- preferred stock capital surplus from assets revaluation capital surplus from assets revaluation capital surplus from gain on disposal of assets capital surplus from gain on disposal of assets capital surplus from business combination capital surplus from business combination 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 additional paid-in capital 3281 權益法長期股權投資資本公積 from investee under equity method additional paid-in 3282 資本公積 庫藏股票交易 capital treasury stock trans-actions 33 保留盈餘 ( 或累積虧損 ) retained earnings (accumulated deficit) 331 法定盈餘公積 legal reserve

3311 法定盈餘公積 legal reserve 332 特別盈餘公積 special reserve 3321 意外損失準備 contingency reserve 3322 改良擴充準備 3323 償債準備 improvement and expansion reserve special reserve for redemption of liabilities 3328 其他特別盈餘公積 other special reserve retained 335 未分配盈餘 ( 或累積虧損 ) earnings-unappropriated (or accumulated deficit) 3351 累積盈虧 accumulated profit or loss 3352 前期損益調整 prior period adjustments 3353 本期損益 net income or loss for current period 34 權益調整 equity adjustments unrealized loss on 341 長期股權投資未實現跌價損失 market value decline of long-term equity investments unrealized loss on 3411 長期股權投資未實現跌價損失 market value decline of long-term equity investments 342 累積換算調整數 3421 累積換算調整數 343 未認列為退休金成本之淨損失 3431 未認列為退休金成本之淨損失 cumulative translation adjustment cumulative translation adjustments net loss not recognized as pension cost net loss not recognized as pension costs

35 庫藏股 treasury stock 351 庫藏股 treasury stock 3511 庫藏股 treasury stock 36 少數股權 minority interest 361 少數股權 minority interest 4 營業收 入 3611 少數股權 minority interest operating revenue 41 銷貨收入 sales revenue 411 銷貨收入 sales revenue 4111 銷貨收入 sales revenue 4112 分期付款銷貨收入 installment sales revenue 417 銷貨退回 sales return 4171 銷貨退回 sales return 419 銷貨折讓 sales allowances 4191 銷貨折讓 sales discounts and allowances 46 勞務收入 service revenue 461 勞務收入 service revenue 4611 勞務收入 service revenue 47 業務收入 agency revenue 471 業務收入 agency revenue 4711 業務收入 agency revenue 48 其他營業收入 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 other 5 營業成 本 operating costs

51 銷貨成本 cost of goods sold 511 銷貨成本 cost of goods sold 5111 銷貨成本 cost of goods sold 5112 分期付款銷貨成本 installment cost of goods sold 512 進貨 purchases 5121 進貨 purchases 5122 進貨費用 purchase expenses 5123 進貨退出 purchase returns 5124 進貨折讓 charges on purchased merchandise 513 進料 materials purchased 5131 進料 material purchased 5132 進料費用 5133 進料退出 5134 進料折讓 charges on purchased material material purchase returns material purchase allowances 514 直接人工 direct labor 5141 直接人工 direct labor 515~518 製造費用 manufacturing overhead 5151 間接人工 indirect labor 5152 租金支出 rent expense, rent 5153 文具用品 5154 旅費 office supplies (expense) travelling expense, travel

5155 運費 shipping expenses, freight 5156 郵電費 postage (expenses) 5157 修繕費 repair(s) and maintenance (expense ) 5158 包裝費 packing expenses 5161 水電瓦斯費 utilities (expense) 5162 保險費 insurance (expense) 5163 加工費 manufacturing overhead outsourced 5166 稅捐 taxes 5168 折舊 depreciation expense 5169 各項耗竭及攤提 various amortization 5172 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 勞務成本製 ervice costs 561 勞務成本 service costs 5611 勞務成本 service costs 57 業務成本 gency costs 571 業務成本 agency costs 5711 業務成本 agency costs 58 其他營業成本 other operating costs 588 其他營業成本 其他 5888 其他營業成本 其他 other operating costs-other other operating costs other

6 營業費 用 operating expenses 61 推銷費用 selling expenses 615~618 推銷費用 selling expenses 6151 薪資支出 payroll expense 6152 租金支出 rent expense, rent 6153 文具用品 6154 旅費 6155 運費 office supplies (expense) travelling expense, travel shipping expenses, freight 6156 郵電費 postage (expenses) 6157 修繕費 6159 廣告費 repair(s) and maintenance (expense) advertisement expense, advertisement 6161 水電瓦斯費 utilities (expense) 6162 保險費 insurance (expense) 6164 交際費 entertainment (expense) 6165 捐贈 donation (expense) 6166 稅捐 taxes 6167 呆帳損失 loss on uncollectible accounts 6168 折舊 depreciation expense 6169 各項耗竭及攤提 various amortization 6172 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 625~628 管理及總務費用 general & administrative expenses general & administrative expenses 6251 薪資支出 payroll expense 6252 租金支出 rent expense, rent 6253 文具用品 office supplies 6254 旅費 6255 運費 travelling expense, travel shipping expenses,freight 6256 郵電費 postage (expenses) 6257 修繕費 6259 廣告費 repair(s) and maintenance (expense) advertisement expense, advertisement 6261 水電瓦斯費 utilities (expense) 6262 保險費 insurance (expense) 6264 交際費 entertainment (expense) 6265 捐贈 donation (expense) 6266 稅捐 taxes 6267 呆帳損失 loss on uncollectible accounts 6268 折舊 depreciation expense 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 6274 研究發展費用 employee benefits/welfare research and development expense

6275 佣金支出 commission (expense) 6276 訓練費 training (expense) 6278 勞務費 6288 其他管理及總務費用 professional service fees other general and administrative expenses 63 研究發展費用 635~638 研究發展費用 research and development expenses research and development expenses 6351 薪資支出 payroll expense 6352 租金支出 rent expense, rent 6353 文具用品 office supplies 6354 旅費 6355 運費 travelling expense, travel shipping expenses, freight 6356 郵電費 postage (expenses) 6357 修繕費 repair(s) and maintenance (expense) 6361 水電瓦斯費 utilities (expense) 6362 保險費 insurance (expense) 6364 交際費 entertainment (expense) 6366 稅捐 taxes 6368 折舊 depreciation expense 6369 各項耗竭及攤提 various amortization 6372 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

7 營業外 收入及 費用 non-operating revenue and expenses, other income(expense) 71~74 營業外收入 non-operating revenue 711 利息收入 interest revenue 7111 利息收入 interest revenue/income 712 投資收益 investment income investment income 7121 權益法認列之投資收益 recognized under equity method 7122 股利收入 dividends income gain on market price 7123 短期投資市價回升利益 recovery of short-term investment 713 兌換利益 foreign exchange gain 7131 兌換利益 foreign exchange gain 714 處分投資收益 7141 處分投資收益 715 處分資產溢價收入 7151 處分資產溢價收入 748 其他營業外收入 gain on disposal of investments gain on disposal of investments gain on disposal of assets gain on disposal of assets other non-operating revenue 7481 捐贈收入 donation income 7482 租金收入 rent revenue/income 7483 佣金收入 7484 出售下腳及廢料收入 commission revenue/income revenue from sale of scraps

7485 存貨盤盈 7486 存貨跌價回升利益 7487 壞帳轉回利益 7488 其他營業外收入 其他 gain on physical inventory gain from price recovery of inventory gain on reversal of bad debts other non-operating revenue other items 75~ 78 營業外費用 non-operating expenses 751 利息費用 interest expense 7511 利息費用 interest expense 752 投資損失 investment loss investment loss recog- 7521 權益法認列之投資損失 nized under equity method unrealized loss on 7523 短期投資未實現跌價損失 reduction of short-term investments to market 753 兌換損失 foreign exchange loss 7531 兌換損失 foreign exchange loss 754 處分投資損失 7541 處分投資損失 755 處分資產損失 7551 處分資產損失 788 其他營業外費用 loss on disposal of investments loss on disposal of investments loss on disposal of assets loss on disposal of assets 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 loss for market price 7886 存貨跌價及呆滯損失 decline and obsolete and slow-moving inventories 7888 其他營業外費用 其他 other non-operating expenses other 8 所得稅 費用 ( 或 利益 ) income tax expense (or benefit) 81 所得稅費用 ( 或利益 ) 811 所得稅費用 ( 或利益 ) 8111 所得稅費用 ( 或利益 ) income tax expense (or benefit) income tax expense (or benefit) income tax expense ( or benefit) 9 非經常 營業損 益 nonrecurring gain or loss 91 停業部門損益 gain(loss) from discontinued operations income(loss) from 911 停業部門損益 停業前營業損益 operations of discontinued segments 9111 停業部門損益 停業前營業損 益 income(loss) from operations of discontinued segment gain(loss) from disposal 912 停業部門損益 處分損益 of discontinued segments 9121 停業部門損益 處分損益 gain(loss) from disposal of discontinued segment

92 非常損益 921 非常損益 9211 非常損益 extraordinary gain or loss extraordinary gain or loss 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 cumulative effect of 9311 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 9411 少數股權淨利 minority interest income