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 | 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 | ||||||
1114 | 在途現金 | cash in transit | ||||||
1115 | 約當現金 | cash equivalents | ||||||
112 | 透過損益按公允價值衡量之金融資產—流動 | Current financial assets at fair value through profit or loss | ||||||
| 1121 | 透過損益按公允價值衡量之金融資產—流動 | Current financial assets at fair value through profit or loss | |||||
1122 | 透過損益按公允價值衡量之金融資產評價調整—流動 | Adjustments for change in value of current financial assets at fair value through profit or loss | ||||||
113 | 備供出售金融資產—流動 | Current available-for-sale financial assets | ||||||
| 1131 | 備供出售金融資產—流動 | Current available-for-sale financial assets | |||||
1132 | 備供出售金融資產評價調整—流動 | Adjustments for change in value of current financial assets at fair value through profit or loss | ||||||
1133 | 備供出售金融資產評價調整—流動 | Accumulated
impairment,current available-for-sale | ||||||
114 | 以成本衡量之金融資產—流動 | Current financial assets at cost | ||||||
|
| 1141 | 以成本衡量之金融資 | Current financial assets at cost | ||||
1142 | 累計減損—以成本衡量之金融資產—流動 | Accumulated impairment,current financial assets at cost | ||||||
115 | 無活絡市場之債務工具投資－流動 | Current investments in debt instrument without active market | ||||||
| 1151 | 無活絡市場之債務工具投資－流動 | Current investments in debt instrument without active market | |||||
1152 | 累計減損—無活絡市場之債務工具投資－流動 | Accumulated
impairment,current investments in debt | ||||||
116 | 持有至到期日金融資產 | Current
held-to-maturity | ||||||
| 1161 | 持有至到期日金融資產－流動 | Current
held-to-maturity | |||||
1162 |
| Accumulated
impairment, | ||||||
117 | 避險之衍生金融資產— | Current derivative financial assets for hedging | ||||||
| 1171 | 避險之衍生金融資產—流動 | Current
derivative financial | |||||
1172 | 避險之衍生金融資產評價調整—流動 | Adjustments
for change in | ||||||
118 | 應收票據淨額 | Notes receivable, net | ||||||
| 1181 | 應收票據 | Notes receivable | |||||
1182 | 應收票據貼現 | Discounted notes receivable | ||||||
1183 | 應收票據－關係人 | Notes
receivable due from | ||||||
1184 | 其他應收票據 | Other notes receivable | ||||||
1185 | 備抵呆帳－應收票據 | Allowance
for uncollectible | ||||||
119 | 應收帳款淨額 | Accounts receivable, net | ||||||
| 1191 | 應收帳款 | Accounts receivable | |||||
1192 | 備抵銷售退回及折讓 | Allowance for sales returns and discounts | ||||||
1193 | 應收分期帳款 | Installment accounts receivable | ||||||
1194 | 未實現利息收入 | Unrealized interest income | ||||||
1195 | 應收租賃款 | Lease payments receivable | ||||||
1196 | 未賺得融資收益 | Unearned finance income | ||||||
1197 | 應收帳款－關係人 | Accounts receivable due from related parties | ||||||
1198 | 備抵呆帳－應收帳款 | Allowance
for uncollectible | ||||||
120 | 應收建造合約款 | Construction
contracts | ||||||
121 | 其他應收款 | Other receivables | ||||||
| 1211 | 應收收益 | Non-operating
revenues | |||||
1212 | 其他應收款－關係人 | Other receivables due from related parties | ||||||
1213 | 其他應收款－其他 | Other
non-operating | ||||||
1214 | 備抵呆帳－其他應收款 | Allowance
for uncollectible | ||||||
122 | 本期所得稅資產 | Current tax assets | ||||||
| 1221 | 應收所得稅退稅款 | Income tax refund receivable | |||||
1222 | 預付所得稅 | Prepaid income tax | ||||||
123-124 | 存貨 | Inventories | ||||||
| 1231 | 商品存貨 | Merchandise inventory | |||||
1232 | 寄銷品 | Goods on consignment | ||||||
1233 | 在途商品 | Goods in transit | ||||||
1234 | 備抵存貨跌價損失(買賣業) | Allowance
for inventory | ||||||
1235 | 製成品 | Finished goods | ||||||
1236 | 副產品 | By-products | ||||||
1237 | 在製品 | Work in progress | ||||||
1238 | 委外加工 | Outsourced processing | ||||||
1239 | 原料 | Raw materials | ||||||
1240 | 物料 | Supplies | ||||||
1241 | 在途原物料 | Materials
and supplies in | ||||||
1242 | 備抵存貨跌價損失(製造業) | Allowance
for inventory | ||||||
1243 | 農產品 | Agricultural produce | ||||||
1244 | 在建工程 | Construction in progress | ||||||
125 | 生物資產－流動 | Current biological assets | ||||||
| 1251 | 生產性生物資產－流動 | Current
bearer biological | |||||
1252 | 累計折舊—生產性生物資產—流動 | Accumulated
depreciation, | ||||||
1253 | 累計減損—生產性生物資產—流動 | Accumulated impairment,current bearer biological assets | ||||||
1254 | 生產性生物資產公允價值減出售成本累計變動數—流動 | Cumulative
change in fair | ||||||
1255 | 消耗性生物資產—流動 | Current consumable biological assets | ||||||
1256 | 累計折舊—消耗性生物資產—流動 | Accumulated
depreciation, | ||||||
1257 | 累計減損—消耗性生物資產—流動 | Accumulated
impairment, | ||||||
1258 | 消耗性生物資產公允價值減出售成本累計變動數—流動 | Cumulative
change in fair | ||||||
126-127 | 預付款項 | prepayments | ||||||
| 1261 | 預付貨款 | prepayment for purchases | |||||
1262 | 其他預付款項 | other prepayments | ||||||
1263 | 預付保險費 | Prepaid insurance premiums | ||||||
1264 | 用品盤存 | Office supplies | ||||||
1265 | 其他預付費用 | Other prepaid expenses | ||||||
1266 | 預付貨款 | Prepayments to suppliers | ||||||
1267 | 預付投資款 | Current
prepayments for | ||||||
1268 | 進項稅額 | Business
tax paid (or Input | ||||||
1269 | 留抵稅額 | Excess business tax paid (or Net Input VAT) | ||||||
1270 | 其他預付款項 | Other prepayments | ||||||
128 | 其他流動資產 | Other current assets | ||||||
| 1281 | 暫付款 | Temporary debits | |||||
1282 | 代付款 | Payment on behalf of others | ||||||
1283 | 員工借支 | Advances to employees | ||||||
1284 | 存出保證金 | Guarantee deposits paid | ||||||
13~15 | 非流動資產 | Non-current assets | ||||||
| 131 | 透過損益按公允價值衡 | Non-current financial assets at fair value through profit or loss | |||||
| 1311 | 透過損益按公允價值衡量之金融資產－非流動 | Non-current financial assets at fair value through profit or loss | |||||
1312 | 透過損益按公允價值衡量之金融資產評價調整—非流動 | Adjustments
for change in | ||||||
132 | 備供出售金融資產－非流動 | Non-current available-for-sale financial assets | ||||||
| 1321 | 備供出售金融資產－非流動 | Non-current available-for-sale financial assets | |||||
1322 | 備供出售金融資產評價調整—非流動 | Adjustments
for change in | ||||||
1323 | 累計減損－備供出售金融資產－非流動 | Accumulated impairment, noncurrent available-for-sale financial assets | ||||||
133 | 以成本衡量之金融資產—非流動 | Non-current financial assets at cost | ||||||
| 1331 | 以成本衡量之金融資 | Non-current financial assets at cost | |||||
1332 | 累計減損—以成本衡量之金融資產—非流動 | Accumulated impairment, noncurrent financial assets at cost | ||||||
134 | 無活絡市場之債務工具投資－非流動 | Non-current investments in debt instrument without active market | ||||||
| 1341 | 無活絡市場之債務工具投資－非流動 | Non-current investments in debt instrument without active market | |||||
1342 | 累計減損—無活絡市場之債務工具投資－非流動 | Accumulated impairment, noncurrent investments in debt instrument without active market | ||||||
135 | 持有至到期日金融資產－非流動 | Held-to-maturity
non-current | ||||||
| 1351 | 持有至到期日金融資產－非流動 | Held-to-maturity non-current financial assets | |||||
1352 | 累計減損—持有至到期日金融資產－非流動 | Accumulated
impairment, | ||||||
136 | 避險之衍生金融資產－非流動 | Derivative non-current financial assets for hedging | ||||||
| 1361 | 避險之衍生金融資產－非流動 | Derivative
non-current | |||||
1362 | 避險之衍生金融資產評價調整－非流動 | Adjustments
for change in | ||||||
137 | 採用權益法之投資 | Investments accounted for using equity method | ||||||
| 1371 | 採用權益法之投資 | Investments
accounted for | |||||
1372 | 累計減損—採用權益法之投資 | Accumulated
impairment, | ||||||
138 | 投資性不動產 | Investment property | ||||||
| 1381 | 投資性不動產－土地－成本 | Investment property, land, cost | |||||
1382 | 投資性不動產－土地－累計公允價值變動數 | Accumulated changes in fair value, investment property,land | ||||||
1383 | 累計減損－投資性不動產－土地 | Accumulated
impairment, | ||||||
1384 | 投資性不動產－建築物－成本 | Investment property, buildings,cost | ||||||
1385 | 投資性不動產－建築物－重估增值 | Investment property, buildings,revaluation increment | ||||||
1386 | 投資性不動產－建築物－累計公允價值變動數 | Accumulated changes in fair value, investment property,buildings | ||||||
1387 | 累計折舊－投資性不動產－建築物 | Accumulated
depreciation, | ||||||
1388 | 累計減損－投資性不動產－建築物 | Accumulated
impairment, | ||||||
139~146 | 不動產、廠房及設備 | Property, plant and equipment | ||||||
| 1391 | 土地－成本 | Land, cost | |||||
1392 | 土地－重估增值 | Land, revaluation increment | ||||||
1393 | 累計減損－土地 | Accumulated impairment, land | ||||||
1401 | 土地改良物－成本 | Land improvements, cost | ||||||
1402 | 土地改良物－重估增值 | Land
improvements, | ||||||
1403 | 累計折舊－土地改良物 | Accumulated
depreciation, | ||||||
1404 | 累計減損－土地改良物 | Accumulated impairment, land improvements | ||||||
1411 | 房屋及建築－成本 | Buildings and structures, cost | ||||||
1412 | 房屋及建築－重估增值 | Buildings
and structures, | ||||||
1413 | 累計折舊－房屋及建築 | Accumulated
depreciation, | ||||||
1414 | 累計減損－房屋及建築 | Accumulated
impairment, | ||||||
1421 | 機器設備－成本 | Machinery and equipment, cost | ||||||
1422 | 累計折舊－機器設備 | Accumulated
depreciation, | ||||||
1423 | 累計減損－機器設備 | Accumulated
impairment, | ||||||
1431 | 辦公設備－成本 | Office equipment, cost | ||||||
1432 | 累計折舊－辦公設備 | Accumulated
depreciation, | ||||||
1433 | 累計減損－辦公設備 | Accumulated
impairment, | ||||||
1441 | 租賃資產－成本 | Leased assets, cost | ||||||
1442 | 累計折舊－租賃資產 | Accumulated
depreciation, | ||||||
1443 | 累計減損－租賃資產 | Accumulated
impairment, | ||||||
1451 | 出租設備－成本 | Rental assets, cost | ||||||
1452 | 累計折舊－出租設備 | Accumulated
depreciation, | ||||||
1453 | 累計減損－出租設備 | Accumulated impairment, | ||||||
1461 | 租賃權益改良－成本 | Leasehold improvements, cost | ||||||
1462 | 累計折舊－租賃權益改良 | Accumulated
depreciation, | ||||||
1463 | 累計減損－租賃權益改良 | Accumulated
impairment, | ||||||
1464 | 未完工程 | Unfinished construction | ||||||
147 | 礦產資源淨額 | Mineral resources, net | ||||||
| 1471 | 礦產資源－成本 | Mineral resources, cost | |||||
1472 | 礦產資源－重估增值 | Mineral resources, revaluation increment | ||||||
1473 | 累計折耗－礦產資源 | Accumulated
depletion, | ||||||
1474 | 累計減損－礦產資源 | Accumulated
impairment, | ||||||
148 | 生物資產－非流動 | Non-current biological assets | ||||||
| 1481 | 生產性生物資產－非流動 | Non-current bearer biological assets | |||||
1482 | 累計折舊－生產性生物資產－非流動 | Accumulated
depreciation, | ||||||
1483 | 累計減損－生產性生物資產－非流動 | Accumulated impairment, non-current bearer biological assets | ||||||
1484 | 生產性生物資產公允價值減出售成本累計變動數—非流動 | Accumulated change in fair value less costs to sell of non-current bearer biological assets | ||||||
1485 | 消耗性生物資產—非流動 | Non-current
consumable | ||||||
1486 | 累計折舊—消耗性生物資產—非流動 | Accumulated
depreciation, | ||||||
1487 | 累計減損－消耗性生物資產—非流動 | Accumulated
impairment, noncurrent consumable | ||||||
1488 | 消耗性生物資產公允價值減出售成本累計變動數—非流動 | Accumulated change in fair value less cost to sell of non-current consumable biological assets | ||||||
149~155 | 無形資產 | Intangible assets | ||||||
| 1491 | 商標權－成本 | Trademarks, cost | |||||
1492 | 商標權－重估增值 | Trademarks,
revaluation | ||||||
1493 | 累計攤銷－商標權 | Accumulated
amortization, | ||||||
1494 | 累計減損－商標權 | Accumulated
impairment, | ||||||
1501 | 專利權－成本 | Patents, cost | ||||||
1502 | 專利權－重估增值 | Patents, revaluation increment | ||||||
1503 | 累計攤銷—專利權 | Accumulated
amortization, | ||||||
1504 | 累計減損－專利權 | Accumulated
impairment, | ||||||
1511 | 特許權－成本 | Franchise, cost | ||||||
1512 | 特許權－重估增值 | Franchise,
revaluation | ||||||
1513 | 累計攤銷—特許權 | Accumulated
amortization, | ||||||
1514 | 累計減損－特許權 | Accumulated
impairment, | ||||||
1521 | 著作權－成本 | Copyright, cost | ||||||
1522 | 著作權－重估增值 | Copyright,
revaluation | ||||||
1523 | 累計攤銷—著作權 | Accumulated
amortization, | ||||||
1524 | 累計減損－著作權 | Accumulated
impairment, | ||||||
1531 | 電腦軟體－成本 | Computer software, cost | ||||||
1532 | 電腦軟體－重估增值 | Computer
software, | ||||||
1533 | 累計攤銷－電腦軟體 | Accumulated
amortization, | ||||||
1534 | 累計減損－電腦軟體 | Accumulated
impairment, | ||||||
1541 | 商譽－成本 | Goodwill, cost | ||||||
1542 | 累計攤銷－商譽 | Accumulated amortization, goodwill | ||||||
1543 | 累計減損－商譽 | Accumulated impairment,goodwill | ||||||
1551 | 其他無形資產 | Other intangible assets, net | ||||||
1552 | 累計攤銷－其他無形資產 | Accumulated amortization, other intangible assets | ||||||
1553 | 累計減損－其他無形資產 | Accumulated impairment, other intangible assets | ||||||
156 | 遞延所得稅資產 | Deferred tax assets | ||||||
| 1561 | 遞延所得稅資產 | Deferred tax assets | |||||
157-158 | 其他非流動資產 | Other non-current assets | ||||||
| 1571 | 長期應收票據 | Long-term notes receivable | |||||
1572 | 長期應收款 | Long-term accounts receivables | ||||||
1573 | 催收款項 | Overdue receivables | ||||||
1574 | 備抵呆帳－長期應收票據及款項 | Allowance for uncollectible accounts, long-term notes and accounts receivable | ||||||
1575 | 備抵呆帳－催收款項 | Allowance
for uncollectible | ||||||
1576 | 長期應收票據及款項－關係人 | Long-term notes and accounts receivable due from related parties | ||||||
1577 | 催收款項－關係人 | Overdue receivables from related parties | ||||||
1578 | 長期預付租金 | Long-term prepaid rents | ||||||
1579 | 長期預付保險費 | Long-term prepaid insurance premiums | ||||||
1580 | 預付投資款 | Non-current prepayments for investments | ||||||
1581 | 預付退休金 | Prepaid pension cost | ||||||
1582 | 預付設備款 | Prepayments
for business | ||||||
1583 | 存出保證金 | Guarantee deposits paid | ||||||
1584 | 業主(股東)往來 | Owner (shareholder) accounts,debit | ||||||
1585 | 同業往來 | Accounts with the trade, debit | ||||||
1586 | 其他非流動資產－其他 | Other
non-current assets, | ||||||
1587 | 人壽保險現金解約價值 | Cash surrender value of life insurance | ||||||
2 | 負債 |
| Liabilities | |||||
| 21~22 | 流動負債 | Current liabilities | |||||
| 211 | 短期借款 | Short-term borrowings | |||||
| 2111 | 銀行透支 | Bank overdrafts | |||||
2112 | 銀行借款 | Bank loan | ||||||
2113 | 短期借款－業主 | Short-term borrowings from owners | ||||||
2114 | 短期借款－員工 | Short-term borrowings from employees | ||||||
2115 | 短期借款－關係人 | Short-term borrowings from related parties | ||||||
2116 | 短期借款－其他 | Short-term borrowings, others | ||||||
212 | 應付短期票券 | Short-term notes and bills payabl | ||||||
| 2121 | 應付商業本票 | Commercial papers payable | |||||
2122 | 銀行承兌匯票 | Bank acceptances | ||||||
2123 | 其他應付短期票券 | Other short-term notes and bills payable | ||||||
2124 | 應付短期票券折價 | Discount on short-term notes and bills payable | ||||||
213 | 透過損益按公允價值衡量之金融負債－流動 | Current financial liabilities at fair value through profit or loss | ||||||
| 2131 | 透過損益按公允價值衡量之金融負債－流動 | Current financial liabilities at fair value through profit or loss | |||||
2132 | 透過損益按公允價值衡量之金融負債評價調整－流動 | Adjustments
for change in value of current financial | ||||||
214 | 避險之衍生金融負債－流動 | Current derivative financial liabilities for hedging | ||||||
| 2141 | 避險之衍生金融負債－流動 | Current derivative financial liabilities for hedging | |||||
2142 | 避險之衍生金融負債評價調整－流動 | Adjustments
for change in | ||||||
215 | 以成本衡量之金融負債－流動 | Current financial liabilities at cost | ||||||
| 2151 | 以成本衡量之金融負債－流動 | Current financial liabilities at cost | |||||
216 | 應付票據 | Notes payable | ||||||
| 2161 | 應付票據 | Notes payable | |||||
2162 | 應付票據－關係人 | Notes payable to related parties | ||||||
2163 | 其他應付票據 | Other notes payable | ||||||
217 | 應付帳款 | Accounts payable | ||||||
| 2171 | 應付帳款 | Accounts payable | |||||
2172 | 應付租賃款－流動 | Current
lease obligations | ||||||
2173 | 應付帳款－關係人 | Accounts payable to related parties | ||||||
218 | 應付建造合約款 | Construction contracts payable | ||||||
219~220 | 其他應付款 | Other payables | ||||||
| 2191 | 應付薪資 | Wages and salaries payable | |||||
2192 | 應付租金 | Rents payable | ||||||
2193 | 應付利息 | Interest payable | ||||||
2194 | 應付營業稅 | Business tax payable | ||||||
2195 | 應付稅捐－其他 | Other tax payable | ||||||
2196 | 應付退休金費用 | Pension expense payable | ||||||
2197 | 其他應付費用 | Other accrued expenses | ||||||
2198 | 應付土地房屋款 | Payable on land and building purchased | ||||||
2199 | 應付設備款 | Payable
on machinery and | ||||||
2200 | 其他應付款－關係人 | Other
payables to related | ||||||
2201 | 應付股利 | Dividends payable | ||||||
2202 | 應付員工酬勞 | Employee
compensation | ||||||
2203 | 應付董監事酬勞 | Compensation due to directors and supervisors | ||||||
2204 | 銷項稅額 | Business
tax received (or | ||||||
221 | 本期所得稅負債 | Current tax liabilities | ||||||
| 2211 | 本期所得稅負債 | Current tax liabilities | |||||
222 | 預收款項 | Advance receipts | ||||||
| 2221 | 預收貨款 | Advance sales receipts | |||||
2222 | 預收收入 | Unearned revenue | ||||||
2223 | 其他預收款 | Other advance receipts | ||||||
223 | 一年內到期長期負債 | Long-term liabilities, current portion | ||||||
| 2231 | 一年內到期應付公司債 | Bonds payable, current portion | |||||
2232 | 一年內到期長期借款 | Long-term borrowings, current portion | ||||||
2233 | 一年內到期長期應付票據及款項 | Long-term notes and accounts payable, current portion | ||||||
2234 | 一年內到期長期應付票據及款項－關係人 | Long-term notes and accounts payable to related parties, current portion | ||||||
2235 | 一年內到期其他長期負債 | Other long-term liabilities, current portion | ||||||
224 | 負債準備—流動 | Current provisions | ||||||
| 2241 | 售後服務—保固負債準 | Short-term warranty provision | |||||
2242 | 虧損性合約之短期負債準備 | Short-term onerous contracts provision | ||||||
2243 | 除役、復原及修復成本之短期負債準備 | Short-term provision for decommissioning, restoration and rehabilitation costs | ||||||
2244 | 保證合約之短期負債準備 | Short-term guarantee contracts provision | ||||||
2245 | 銷貨退回及折讓之短期負債準備 | Short-term provision for sales returns and discounts | ||||||
225 | 其他流動負債 | Other current liabilities | ||||||
| 2251 | 暫收款 | Temporary credits | |||||
2252 | 代收款 | Receipts under custody | ||||||
23 | 非流動負債 | Non-current liabilities | ||||||
| 231 | 透過損益按公允價值衡量之金融負債－非流動 | Non-current financial liabilities at fair value through profit or loss | |||||
| 2311 | 透過損益按公允價值衡量之金融負債－非流動 | Non-current financial liabilities at fair value through profit or loss | |||||
2312 | 透過損益按公允價值衡量之金融負債評價調整－非流動 | Adjustments for change in value of non-current financial liabilities at fair value through profit or loss | ||||||
232 | 避險之衍生金融負債－非流動 | Non-current derivative financial liabilities for hedging | ||||||
| 2321 | 避險之衍生金融負債－非流動 | Non-current derivative financial liabilities for hedging | |||||
2322 | 避險之衍生金融負債評價調整－非流動 | Adjustments
for change in | ||||||
233 | 以成本衡量之金融負債－非流動 | Non-current financial liabilities at cost | ||||||
| 2331 | 以成本衡量之金融負債－非流動 | Non-current financial liabilities at cost | |||||
234 | 應付公司債 | Bonds payable | ||||||
| 2341 | 應付公司債 | Bonds payable | |||||
2342 | 應付公司債溢(折)價 | Premium (discount) on bonds payable | ||||||
235 | 長期借款 | Long-term borrowings | ||||||
| 2351 | 長期銀行借款 | Long-term bank loans | |||||
2352 | 長期借款－業主 | Long-term borrowings from owners | ||||||
2353 | 長期借款－員工 | Long-term borrowings from employees | ||||||
2354 | 長期借款－關係人 | Long-term borrowings from related parties | ||||||
2355 | 長期借款－其他 | Long-term borrowings, others | ||||||
2351 | 長期銀行借款 | Long-term bank loans | ||||||
2352 | 長期借款－業主 | Long-term borrowings from owners | ||||||
2353 | 長期借款－員工 | Long-term borrowings from employees | ||||||
2354 | 長期借款－關係人 | Long-term borrowings from related parties | ||||||
2355 | 長期借款－其他 | Long-term borrowings, others | ||||||
236 | 長期應付票據及款項 | Long-term notes and accounts payable | ||||||
| 2361 | 長期應付票據 | Long-term notes payable | |||||
2362 | 長期應付帳款 | Long-term accounts payable | ||||||
2363 | 應付租賃款－非流動 | Non-current lease obligations payable | ||||||
2364 | 長期應付票據及款項－關係人 | Long-term notes and accounts payable to related parties | ||||||
2365 | 其他長期應付款項 | Others
long-term accounts | ||||||
237 | 負債準備—非流動 | Non-current provisions | ||||||
| 2371 | 虧損性合約之長期負債準備 | Long-term onerous contracts provision | |||||
2372 | 除役、復原及修復成本之長期負債準備 | Long-term provision for decommissioning, restoration and rehabilitation costs | ||||||
2373 | 保證合約之長期負債準備 | Long-term guarantee contracts provision | ||||||
238 | 遞延所得稅負債 | Deferred tax liabilities | ||||||
| 2381 | 遞延所得稅負債－土地增值稅 | Deferred tax liabilities, land value increment tax | |||||
2382 | 遞延所得稅負債－所得稅 | Deferred tax liabilities, income tax | ||||||
239 | 其他非流動負債 | Other non-current liabilities | ||||||
| 2391 | 遞延收入 | Unearned revenue | |||||
2392 | 存入保證金 | Guarantee deposits received | ||||||
2393 | 業主(股東)往來 | Owner (shareholder) accounts,credit | ||||||
2394 | 同業往來 | Accounts with the trade, credit | ||||||
3 | 權益 |
| Equity | |||||
| 31 | 資本(或股本) | Capital (Share capital) | |||||
| 311 | 資本(或股本) | Capital (Share capital) | |||||
| 3111 | 普通股股本 | Ordinary share | |||||
3112 | 特別股股本 | Preference share | ||||||
3113 | 預收股本 | Advance receipts for ordinary share | ||||||
3114 | 待分配股票股利 | Stock
dividend to be | ||||||
32 | 資本公積 | Capital surplus | ||||||
| 321 | 資本公積 | Capital surplus | |||||
| 3211 | 資本公積－普通股股票溢價 | Capital
surplus, additional paid-in capital arising from | |||||
3212 | 資本公積－特別股股票溢價 | Capital
surplus, additional | ||||||
3213 | 資本公積－庫藏股票交易 | Capital surplus, treasury share transactions | ||||||
3214 | 資本公積－員工認股權 | Capital
surplus, employee | ||||||
3215 | 資本公積－受贈資產 | Capital surplus, donated assets received | ||||||
3216 | 資本公積－採用權益法認列之投資股權淨值變動數 | Capital surplus, changes in equity of investment accounted for using equity method | ||||||
3217 | 資本公積－實際取得或處分子公司股權價格與帳面價值差額 | Capital
surplus, difference between consideration and carrying amount of
subsidiaries acquired or | ||||||
33 | 保留盈餘(或累積虧損) | 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 | 未分配盈餘(或待彌補虧損) | Unappropriated retained earnings (accumulated deficit) | ||||||
| 3351 | 累積盈虧 | Accumulated profit and loss | |||||
3352 | 追溯適用及追溯重編之影響數 | Effect of retrospective application and retrospective restatement | ||||||
3353 | 本期損益 | Current profit and loss | ||||||
34 | 其他權益 | Other equity interest. | ||||||
| 341 | 其他權益 | Other equity interest | |||||
| 3411 | 備供出售金融資產未實現損益 | Unrealized gains (losses) on available-for-sale financial assets | |||||
3412 | 現金流量避險中屬有效避險部分之避險工具損益 | Gains (losses) on effective portion of cash flow hedges | ||||||
3413 | 國外營運機構財務報表換算之兌換差額 | Exchange differences on translation of foreign financial statements | ||||||
3414 | 未實現重估增值 | Unrealized revaluation surplus | ||||||
35 | 庫藏股票 | Treasury shares | ||||||
| 351 | 庫藏股票 | Treasury shares | |||||
| 3511 | 庫藏股票 | Treasury shares | |||||
4 | 營業收入 |
| Operating revenue | |||||
| 41 | 營業收入 | Operating 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 | ||||||
4113 | 銷貨退回 | Sales returns | ||||||
4114 | 銷貨折讓 | Sales discounts and allowances | ||||||
412 | 勞務收入 | Service revenue | ||||||
| 4121 | 勞務收入 | Service revenue | |||||
413 | 工程收入 | Engineering service revenue | ||||||
| 4131 | 營建工程收入 | Construction and engineering revenue | |||||
4232 | 營建工程收入退回及折讓 | Return and allowance for construction and engineering revenue | ||||||
414 | 其他營業收入 | Other operating revenue | ||||||
| 4141 | 其他營業收入 | Other operating revenue | |||||
5 | 營業成本 |
| Operating costs | |||||
| 51 | 銷貨成本 | Cost of sales | |||||
| 511 | 銷貨成本 | Cost of sales | |||||
| 5111 | 銷貨成本 | Cost of sales | |||||
5112 | 分期付款銷貨成本 | Cost of installment sales | ||||||
512 | 進貨 | Cost of goods purchased | ||||||
| 5121 | 進貨 | Purchase of goods | |||||
5122 | 進貨費用 | Purchasing expense | ||||||
5123 | 進貨退出 | Purchases returns | ||||||
5124 | 進貨折讓 | Purchases
discounts and | ||||||
513 | 進料 | Cost
of raw materials | ||||||
| 5131 | 進料 | Purchase of raw materials | |||||
5132 | 進料費用 | Raw
materials purchasing | ||||||
5133 | 進料退出 | Raw materials purchase returns | ||||||
5134 | 進料折讓 | Raw materials purchase discounts and allowances | ||||||
514 | 直接人工 | Direct labor | ||||||
| 5141 | 直接人工 | Direct labor | |||||
515~516 | 製造費用 | Overhead | ||||||
| 5151 | 間接人工 | Indirect labor | |||||
5152 | 租金支出 | Rent expense | ||||||
5153 | 文具用品 | Stationery supplies | ||||||
5154 | 旅費 | Traveling Expense | ||||||
5155 | 運費 | Freight | ||||||
5156 | 郵電費 | Postage expenses | ||||||
5157 | 修繕費 | Repairs
and maintenance | ||||||
5158 | 包裝費 | Packing expenses | ||||||
5159 | 水電瓦斯費 | Utilities expense | ||||||
5160 | 保險費 | Insurance expense | ||||||
5161 | 加工費 | Processing expense | ||||||
5162 | 稅捐 | Taxes | ||||||
5163 | 折舊 | Depreciations | ||||||
5164 | 各項耗竭及攤提 | Depletions and amortizations | ||||||
5165 | 伙食費 | Meal expense | ||||||
5166 | 職工福利 | Employee benefits/welfare | ||||||
5167 | 訓練費 | Training expense | ||||||
5168 | 間接材料 | Indirect materials | ||||||
5169 | 其他製造費用 | Other overheads | ||||||
561 | 勞務成本 | Cost of services | ||||||
| 5611 | 勞務成本 | Cost of services | |||||
581 | 營建工程成本 | Cost
of construction and | ||||||
| 5811 | 營建工程成本 | Cost of construction and engineering service sales | |||||
591 | 其他營業成本 | Other operating costs | ||||||
| 5911 | 其他營業成本 | Other operating costs | |||||
6 | 營業費用 |
| Operating expenses | |||||
| 61 | 營業費用 | Operating expenses | |||||
| 611~613 | 營業費用 | Operating expenses | |||||
| 6111 | 薪資支出 | Wages and salaries | |||||
6112 | 租金支出 | Rent expense | ||||||
6113 | 文具用品 | Stationery supplies | ||||||
6114 | 旅費 | Traveling Expense | ||||||
6115 | 運費 | Freight | ||||||
6116 | 郵電費 | Postage expenses | ||||||
6117 | 修繕費 | Repairs
and maintenance | ||||||
6118 | 廣告費 | Advertisement expense | ||||||
6119 | 水電瓦斯費 | Utilities expense | ||||||
6120 | 保險費 | Insurance expense | ||||||
6121 | 交際費 | Entertainment expense | ||||||
6122 | 捐贈 | Donation expense | ||||||
6123 | 稅捐 | Taxes | ||||||
6124 | 呆帳損失 | Losses on doubtful debts | ||||||
6125 | 折舊 | Depreciations | ||||||
6126 | 各項耗竭及攤提 | Depletions and amortizations | ||||||
6127 | 外銷損失 | Losses on export sales | ||||||
6128 | 伙食費 | Meal expense | ||||||
6129 | 職工福利 | Employee benefits/welfare | ||||||
6130 | 研究發展費用 | Research and development expense | ||||||
6131 | 佣金支出 | Commissions expense | ||||||
6132 | 訓練費 | Training expense | ||||||
6133 | 勞務費 | Services expense | ||||||
6134 | 其他營業費用 | Other operating expenses | ||||||
7 | 營業外收益及費損 |
| Non-operating income and expenses | |||||
|
| 71-72 | 營業外收益及費損 | Non-operating income and expenses | ||||
| 711 | 利息收入 | Interest revenue | |||||
| 7111 | 利息收入 | Interest revenue | |||||
712 | 租金收入 | Rent income | ||||||
| 7121 | 租金收入 | Rent income | |||||
713 | 權利金收入 | Royalty income | ||||||
| 7131 | 權利金收入 | Royalty income | |||||
714 | 股利收入 | Dividend revenue | ||||||
| 7141 | 股利收入 | Dividend revenue | |||||
715 | 利息費用 | Interest expense | ||||||
| 7151 | 利息費用 | Interest expense | |||||
716 | 透過損益按公允價值衡量之金融資產(負債)淨損益 | Net Gain or loss on financial assets (liabilities) at fair value through profit or loss | ||||||
| 7161 | 透過損益按公允價值衡量之金融資產(負債)利益 | Gains on financial assets (liabilities) at fair value through profit or loss | |||||
7162 | 透過損益按公允價值衡量之金融資產(負債)損失 | Losses on financial assets (liabilities) at fair value through profit or loss | ||||||
717 | 採權益法認列之投資損益 | Net investment income or loss accounted for using equity method | ||||||
| 7171 | 採權益法認列之投資利益 | Investment income accounted for using equity method | |||||
7172 | 採權益法認列之投資損失 | Investment loss accounted for using equity method | ||||||
718 | 兌換損益 | Foreign exchange net gain or loss | ||||||
| 7181 | 兌換利益 | Foreign exchange gains | |||||
7182 | 兌換損失 | Foreign exchange losses | ||||||
719 | 處分投資損益 | Net gain or loss on disposals of investment | ||||||
| 7191 | 處分投資性不動產利益 | Gains
on disposals of | |||||
7192 | 處分投資性不動產損失 | Losses
on disposals of | ||||||
7193 | 處分投資利益 | Gains
on disposals of | ||||||
7194 | 處分投資損失 | Losses on disposals of investments | ||||||
720 | 處分不動產、廠房及設備損益 | Net gain or loss on disposals of property, plant and equipment | ||||||
| 7201 | 處分不動產、廠房及設備利益 | Gains on disposals of property, plant and equipment | |||||
7202 | 處分不動產、廠房及設備損失 | Losses on disposals of property, plant and equipment | ||||||
721 | 減損損失 | Impairment loss | ||||||
| 7211 | 金融資產減損損失 | Impairment loss on financial assets | |||||
7212 | 投資性不動產減損損失 | Impairment loss recognized in profit or loss, investment property | ||||||
7213 | 不動產、廠房及設備減損損失 | Impairment loss recognized in profit or loss, property, plant and equipment | ||||||
7214 | 無形資產減損損失 | Impairment loss recognised in profit or loss, intangible assets other than goodwill | ||||||
7215 | 生物資產減損損失 | Impairment loss recognized in profit or loss, biological assets | ||||||
722 | 減損迴轉利益 | Reversal of impairment loss recognised in profit or loss | ||||||
| 7221 | 金融資產減損迴轉利益 | Reversal of impairment loss recognised in profit or loss,financial assets | |||||
7222 | 投資性不動產減損迴轉利益 | Reversal of impairment loss recognised in profit or loss,investment property | ||||||
7223 | 不動產、廠房及設備減損迴轉利益 | Reversal of impairment loss recognised in profit or loss,property, plant and equipment | ||||||
7224 | 無形資產減損迴轉利益 | Reversal of impairment loss recognised in profit or loss, intangible assets | ||||||
7225 | 生物資產減損迴轉利益 | Reversal of impairment loss recognised in profit or loss, biological assets | ||||||
723~724 | 其他營業外收益及費損 | |||||||
| 7231 | 捐贈收入 | Donation revenue | |||||
7232 | 佣金收入 | Commissions revenue | ||||||
7233 | 處分無形資產利益 | Gains
on disposals of | ||||||
7234 | 出售下腳及廢料收入 | Income from sale of scraps | ||||||
7235 | 壞帳轉回利益 | Gains
on doubtful debt | ||||||
7236 | 手續費收入 | Fee income | ||||||
7237 | 廉價購買利益 | Gain recognized in bargain purchase transaction | ||||||
7238 | 當期原始認列生物資產之利益 | Gains on initial recognition of biological assets for current period | ||||||
7239 | 生物資產當期公允價值減出售成本之變動之利益 | Gains on changes in fair value less costs to sell of biological assets for current period | ||||||
7240 | 處分無形資產損失 | Losses
on disposals of | ||||||
7241 | 停工損失 | Losses on work stoppages | ||||||
7242 | 災害損失 | Losses on disaster | ||||||
7243 | 手續費 | Fee expense | ||||||
7244 | 虧損性合約損失 | Onerous contracts losses | ||||||
7245 | 當期原始認列生物資產之損失 | Losses on initial recognition of biological assets for current period | ||||||
7246 | 生物資產當期公允價值減出售成本之變動之損失 | Losses on changes in fair value less costs to sell of biological assets for current period | ||||||
8 | 綜合損益總額 |
| Total comprehensive income | |||||
| 81 | 繼續營業單位稅前淨利（或淨損） | Profit (loss) from continuing operations before tax | |||||
| 811 | 繼續營業單位稅前淨益（或淨損） | Profit (loss) from continuing operations before tax | |||||
82 | 所得稅費用(或利益) | Tax expense (income) | ||||||
| 821 | 所得稅費用(或利益) | Tax expense (income) | |||||
| 8211 | 所得稅費用(或利益) | Tax expense (income) | |||||
83 | 繼續營業單位稅後淨利(或淨損） | Profit (loss) from continuing operations | ||||||
| 831 | 繼續營業單位稅後淨利(或淨損） | Profit (loss) from continuing operations | |||||
84 | 停業單位損益(稅後) | Profit (loss) from discontinued operations, net of tax | ||||||
| 841 | 停業單位損益(稅後) | Profit
(loss) from discontinued | |||||
| 8411 | 停業單位資產或處分群組處分損益（稅後） | Gain
(loss) on disposal of assets or disposal groups | |||||
8412 | 停業單位資產或處分群組按公允價值減出售成本衡量損益（稅後） | Gain (loss) recognised on measurement to fair value less costs to sell of assets or disposal groups constituting discontinued operation, net of tax | ||||||
86 | 本期稅後淨利(淨損) | Profit (loss). | ||||||
87 | 本期其他綜合損益 | Other comprehensive income | ||||||
| 871 | 備供出售金融資產未實現損益 | Unrealized gains (losses) on available-for-sale financial assets | |||||
| 8711 | 備供出售金融資產未實現損益 | Unrealized gains (losses) on available-for-sale financial assets | |||||
872 | 現金流量避險中屬有效 | Gains (losses) on effective portion of cash flow hedges | ||||||
. | 8721 | 現金流量避險中屬有效避險部分之避險損益 | Gains (losses) on effective portion of cash flow hedges | |||||
873 | 國外營運機構財務報表換算之兌換差額 | Exchange
differences on | ||||||
| 8731 | 國外營運機構財務報表換算之兌換差額 | Exchange
differences on | |||||
874 | 未實現重估增值 | Unrealized gains (losses) on revaluation | ||||||
| 8741 | 未實現重估增值 | Unrealized gains (losses) on revaluation | |||||
875 | 採用權益法認列之其他綜合損益份額 | Share of other comprehensive income, accounted for using equity method | ||||||
| 8751 | 採用權益法認列之備供出售金融資產未實現損益 | Unrealized
gains (losses) on available-for-sale financial assets, accounted
for using | |||||
8752 | 採用權益法認列之現金流量避險中屬有效避險部分之避險損益 | Gains (losses) on effective portion of cash flow hedges,accounted for using equity method | ||||||
8753 | 採用權益法認列之國外營運機構財務報表換算之兌換差額 | Exchange differences on translation of foreign financial statements, accounted for using equity method | ||||||
8754 | 採用權益法認列之未實現重估增值 | Unrealized gains (losses) on revaluation, accounted for using equity method | ||||||
876 | 與本期其他綜合損益相關之所得稅 | Income
tax related to | ||||||
| 8761 | 與本期其他綜合損益相關之所得稅 | Income
tax related to components of other | |||||
88 | 本期綜合損益總額 | Total comprehensive income | ||||||