1000 資產總額 1100 流動資產 current assets 1111 現金 cash and cash equivalents 1112 銀行存款 cash in banks 1113 有價證券 allowance for reduction 1114 短期投資 short-term investments 1115 有價證券跌價損失準備 allowance for reduction of short-term investment t 1120 應收款項 receivable 1121 應收票據 notes receivable 1122 備抵呆帳 allowance for uncollec 1123 應收帳款 accounts receivable 1124 備抵呆帳 allowance for uncollec- tible accounts - accounts 1129 其它應收款 other receivables 1130 存貨 inventories 1131 商品 merchandise inventory 1132 製成品 finished goods 1133 在製品(或在建工程) work in process 1134 原料 raw materials 1135 物料 supplies 1136 寄銷品 consigned finished goods 1137 存貨跌價損失準備 allowance for reduction of inventory to market 1138 其 他 other inventories 1140 預付款項 prepaid 1141 預付費用 prepaid expenses 1142 用品盤存 office supplies 1143 預付貨款 prepayment for purchases 1149 其他預付款 other prepayments 1190 其他流動資產 other current assets 1191 暫付款 temporary payments 1192 股東往來 owners'(stockholders') current account 1193 同業往來 current account with others 1194 進項稅額 VAT paid ( or input tax) 1195 留抵稅額 excess VAT paid (or overpaid VAT) 1199 其他 other 1200 基 金 funds 1201 基 金 funds 1300 長期投資 long-term investments 1301 長期投資 long-term investments 1302 備抵長投未實現跌價損失 allowance for excess of cost over market value of 1400 固定資產 property , plant, and equipment 1410 土地 land 1421 礦源 natural resources 1422 累計耗竭 accumulated depletion - natural resources 1431 房屋及建築 buildings 1432 累計折舊 accumulated depreciation - buildings 1441 機器設備 machinery and equipment 1442 累計折舊 accumulated depreciation - machinery 1451 運輸設備 1452 累計折舊 1461 生財器具 1462 累計折舊 1470 未完工程(不含營造業) construction in progress 1480 預付購置設備款 prepayments for equip 1491 其他固定資產 miscellaneous property, plant, and equipment 1492 累計折舊 accumulated depreciation - miscellaneous property, 1500 無形資產 intangible assets 1510 無形資產 intangible assets 1520 累計攤折 accumulated depreciation - intangible assets 1900 其他資產 other assets 1910 存出保證金 refundable deposit 1920 開辦費 organization costs 1940 未攤銷費用 1990 其他 other 2000 負債總額 liabilities 2100 流動負債 current liabilities 2110 短期借款 hort-term borrowings 2111 銀行透支 bank overdraft 2112 銀行借款 bank loan 2113 應付商業本票 commercial paper payable 2119 其他短期借款 other hort-term borrowings 2120 應付款項 payables 2121 應付票據 notes payable 2122 應付帳款 accounts payable 2123 應付費用 accrued expenses 2124 應付稅捐 accrued taxes payable 2125 應付股利 dividend payable 2129 其他應付款 other payables 2130 預收款項 advance receipts 2131 預收貨款 sales revenue received in advance 2139 其他預收款 other advance receipts 2190 其他流動負債 other current liabilities 2191 暫收款 temporary receipts 2192 股東往來 owners' current account 2193 同業往來 current account with others 2194 銷項稅額 VAT received(or output tax) 2195 代收款項 receipts under custody 2196 其 他 other current liabilities - others 2200 長期負債 long-term liabilities 2210 應付公司債券 corporate bonds payable 2220 長期借款 long-term loans payable 2290 其他長期負債 long-term loans payable - other 2900 其他負債 other long-term liabilities 2910 存入保證金 guarantee deposit received 2920 土地增值稅準備 estimated accrued land value incremental tax pay-a 2940 退休金準備 accrued pension liabilities 2951 國外投資損失準備 2970 受託承銷品 2999 其他 other liabilities 3000 淨值總額 owners' equity 3100 資本 capital 3110 股本 capital 3120 未發行股本 3130 庫藏股(面值法) additional paid-in capital - treasury stock trans- 3200 公積及盈餘 legal reserve 3210 法定盈餘公積 legal reserve 3211 法定盈餘公積(86年度以前餘額) 3212 法定盈餘公積(87年度以後餘額) 3220 資本公積 additional paid-in capital 3230 特別盈餘公積 special reserve 3231 特別盈餘公積(86年度以前餘額) 3232 特別盈餘公積(87年度以後餘額) 3240 未實現長期投資跌價損失 unrealized loss on market value decline of long-te 3250 累積盈虧 accumulated profit or loss 3251 累積盈虧(86年度以前餘額) 3252 累積盈虧(87年度以後餘額) 3255 前期損益 prior period adjustments 3260 本期損益 net income or loss for current period 3270 其他 othe 3280 庫藏股(成本法) treasury stock 3290 所得稅費用 income tax expense 4000 營業收入 operating revenue 4100 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 4171 銷貨退回 sales return 4191 銷貨折讓 sales discounts and allowances 4600 勞務收入 service revenue 4611 勞務收入 service revenue 4700 業務收入 agency revenue 4711 業務收入 agency revenue 4800 其他營業收入 other operating revenue 4888 其他營業收入-其他 other operating revenue - other 5000 營業成本 operating costs 5100 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 5120 期初存貨 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 5125 期末存貨 5130 期初存料 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 allowances 5135 期末存料 5141 直接人工 direct labor 5150 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 office supplies (expense) 5154 旅費 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 5600 勞務成本製 ervice costs 5611 勞務成本 service costs 5700 業務成本 gency costs 5711 業務成本 agency costs 5800 其他營業成本 other operating costs 5888 其他營業成本-其他 other operating costs - other 6000 營業費用 operating expenses 6100 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 office supplies (expense) 6154 旅費 travelling expense, travel 6155 運費 shipping expenses, freight 6156 郵電費 postage (expenses) 6157 修繕費 repair(s) and maintenance (expense) 6159 廣告費 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 6200 管理及總務費用 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 travelling expense, travel 6255 運費 shipping expenses,freight 6256 郵電費 postage (expenses) 6257 修繕費 repair(s) 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 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 6300 研究發展費用 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 travelling expense, travel 6355 運費 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 7000 營業外收入及費用 non-operating revenue and expenses, other income(e 7100 營業外收入 non-operating revenue 7111 利息收入 interest revenue/income 7120 投資收益 investment income 7121 權益法認列之投資收益 investment income recognized under equity method 7122 股利收入 dividends income 7123 短期投資市價回升利益 gain on market price recovery of short-term invest 7131 兌換利益 foreign exchange gain 7141 處分投資收益 gain on disposal of investments 7151 處分資產溢價收入 gain on disposal of assets 7400 其他營業外收入 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 其他營業外收入-其他 other non-operating revenue- other items 7500 營業外費用 non-operating expenses 7511 利息費用 interest expense 7520 投資損失 investment loss 7521 權益法認列之投資損失 investment loss recog- nized under equity method 7523 短期投資未實現跌價損失 unrealized loss on reduction of short-term investm 7531 兌換損失 foreign exchange loss 7541 處分投資損失 loss on disposal of investments 7551 處分資產損失 loss on disposal of assets 7800 其他營業外費用 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 slo 7888 其他營業外費用-其他 other non-operating expenses- other 8000 所得稅費用(或利益) income tax expense (or benefit) 8100 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) 9000 非經常營業損益 nonrecurring gain or loss 9100 停業部門損益 gain(loss) from discontinued operations 9111 停業部門損益-停業前營業損益 income(loss) from operations of discontinued segme 9121 停業部門損益-處分損益 gain(loss) from disposal of discontinued segment 9200 非常損益 extraordinary gain or loss 9211 非常損益 extraordinary gain or loss 9300 會計原則變動累積影響數 cumulative effect of changes in accounting princip 9311 會計原則變動累積影響數 cumulative effect of changes in accounting princip 9400 少數股權淨利 minority interest income 9411 少數股權淨利 minority interest income