會計科目英文對照表

一般行業會計科目中英文對照表壹資產類會計科目1. Asset Accounts 編號科目英文科目Codes Chinese Account Names English Account Nam. 喬喬小公主的記事本 跳到主文 歡迎來到Joanne&Jamie的小世界 部落格全站分類：休閒旅遊 相簿 部落格 留言 名片 Sep08Tue200918:16 會計科目英文對照表 一般行業會計科目中英文對照表壹資產類會計科目1.AssetAccounts編號科目英文科目CodesChineseAccountNamesEnglishAccountNames1-資產Assets11-12流動資產CurrentAssets1104現金及約當現金CashandCashEquivalents1101庫存現金CashonHand1102零用金／週轉金PettyCash1103銀行存款CashinBanks1005在途現金CashinTransit1007約當現金CashEquivalents111-短期投資Short-TermInvestments1111有價證券－股票MarketableSecurities-Stock1112有價證券－短期票券MarketableSecurities-Short-TermNotes1113有價證券－政府債券MarketableSecurities-GovernmentBonds1114有價證券－受益憑證MarketableSecurities-Beneficiary'sCertificates1115有價證券－公司債MarketableSecurities-Beneficiay's1116附賣回債券投資InvestmentsinBondswithResaleAgreements1118其他短期投資OtherShort-TermInvestments1119備抵短期投資跌價損失AllowanceforValuationLossofShort-TermInvestments112-117應收款項Receivables112-應收票據NotesReceivable1121應收票據NotesReceivable1122其他應收票據OtherNotesReceivable1123應收票據貼現DiscountedNotesReceivable1129備抵呆帳－應收票據AllowanceforBadDebts-NotesReceivable113-應收票據－關係人NotesReceivable-RelatedParties1131應收票據－關係人NotesReceivable-RelatedParties1132其他應收票據－關係人OtherNotesReceivable-RelatedParties1133應收票據貼現－關係人DiscountedNotesReceivable-RelatedParties1139備抵呆帳－應收關係人票據AllowanceforBadDebts-NotesReceivableduefromRelatedParties114-應收帳款AccountsReceivable1141應收銷售及管理費(證券投資信託業適用)CommissionsandManagementFeesReceivable(forSecuritiesInvestmentandTrustBusiness1144應收帳款AccountsReceivable1145未實現利息收入－應收分期帳款InstallmentAccountsReceivable1146應收租賃款RentsReceivable1147未實現利息收入－應收租賃款UnrealizedInterestIncome-RentsReceivable1148備抵銷貨退回及折讓AllowanceforSalesReturnsandDiscoutns1149備抵呆帳－應收帳款，分期帳款及租賃款AllowanceforBadDebts-Accoutns,Installment,andRentsReceivable115-應收帳款－關係人AccountsReceivable-RelatedParties1153應收帳款－關係人AccountsReceivable-RelatedParties1154應收分期帳款－關係人InstallmentAccountsReceivable-RelatedParties1155未實現利息收入－應收關係人分期帳款UnrealizedInterestIncome-InstallmentAccountsReceivablefromRelatedParties1156應收租賃款－關係人RentsReceibable-RelatedParties1157未實現利息收入－應收關係人租賃款UnrealizedInterestIncoem-RentsReceivablefromRelatedParties1159備抵呆帳－應收關係人帳款，分期帳款及租賃款AllowanceforBadDebts-AccountsandUbstakknebtReceivablesfromRelatedParties116-117其他應收款OtherReceivables1161應收出售遠匯款ForwardExchangeContractsReceivable1162應收遠匯款－外幣ForwardExchangeContractsReceivable-ForeignCurrencies1163買賣遠匯折價DiscountonForwardExchangeContracts1164應收退稅款TaxRefundReceivable1165應收代收款(海陸運輸業適用)AccruedCustodialReceipts(forSeal/LandShippingBusiness)1166應收工程保留款ConstructionRetainageReceivable1176應收收益Non-operatingRevenuesReceivable1178其他應收款OtherNon-operatingReceivables1179備抵呆帳－其他應收款項AllowanceforBadDebt's-OtherNon-operatingReceivables119-其他應收款－關係人OtherReceivables-RelatedParties1196應收收益－關係人Non-operatingReceivables-RelatedPartien1198其他應收款－關係人－其他OtherNon-operatingReceivables-RelatedParties-Other1199備抵呆帳－其他應收關係人款項AllowanceforBadDebts-OtherNon-operatingReceivablesduefromRelatedParties120-123存貨Inventories120-存貨－買賣業Inventories-MerchandisingBusiness1201商品存貨MerchandiseInventories1202寄銷品GoodsonConsignment1208在途商品GoodsinTransit1209備抵存貨跌價及呆滯損失AllowanceforInventoryValuationandObsolescenceLosses121存貨－製造業Inventories-ManufacturingBusiness1211製成品FinishedGoods1212副產品By-products1213半成品Semi-finishedGoods1214在製品WorkinProcess1215原料RawMaterials1216物料Supplies1218在途原物料MaterialsandSuppliesinTransit1219備抵存貨跌價及呆滯損失AllowanceforInventoryValuationandObsolescenceLosses122-存貨(建設業適用)Inventories(forConstructionBusiness)1221待售房地BuildingsandLandHeldforSale1222待售車位ParkingSpaceheldforSale1223營建用地LandHeldforConstructionSite1224在建房地ConstructioninProgress1225預付土地款PrepaymentforLandPurchases1226材料－庫存材料Materials-MaterialsinStock1227在途材料MaterialsinTransit1229備抵存貨跌價損失AllowanceforInventoryValuationLosses123-存貨－其他行業Inventories-OtherBusinesses1231油料Fuels/Oils1232物料Supplies1233餐飲用品(餐飲業)RestaruantSupplies(forRestaurantBusiness)1238其他存貨OtherInventories1239備存存貨跌價及呆滯損失AllowanceforInventoryValuationandObsolescenceLosses124-在建工程(營造業適用)ConstructioninProgress(forConstructionContractingBusiness)1241在建材料MaterialUsedinConstruction1242在建工料SubcontractsUsedinConstruction1243在建人工LaborUsedinConstruction1244在建費用OverheadUsedinConstruction1245待分攤在建費用ConstructionOverheadtoBeAllocated1246在建工程－利息資本化ConstructioninProgress-CapitalizedInterestPayments1247在建工程－工程損益ConstructioninProgress-ConstructionIncome/Loss125-126預付款項Prepayments125-預付費用PrepaidExpenses1251預付薪資AdvanceSalaryandWages1252預付租金PrepaidRents1254船長週轉金(海陸運輸業適用)Captain'sAdvances(forSea/LandShippingBusiness)1255預付保險費PrepaidInsuracePremiums1256用品盤存OfficeSupplies1257預付所得稅PrepaidIncomeTax1258其他預付費用OtherPrepaidExpenses126-預付款項OtherPrepayments1261預付貨款PrepaymentstoSuppliers1264進項稅額BusinessTaxPaid(orInputVAT)1265留抵稅額ExcessBusinessTaxpaid(orNetInputVAT)1268其他預付款OtherPrepayments128-129其他流動資產OtherCurrentAssets1281暫付款TemporaryDebits1282代付款PaymentsforOther1283員工(船員)借支AdvancestoE,ployees(ShipCrew)1284遞延兌換損失DeferredForeignExchangeLosses1285遞延推銷費用(建設業適用)DeferredMarketingExpenses(forConstructionBusiness)1286遞延所得稅資產DeferrediNcomeTaxAsset1287代理店往來AgencyCurrent-Debit1291受限制資產RestrictedCurrentAssets1292工程存出保證金ConstructionDepositsPaid1298其他流動資產－其他OtherCurrentAssets-Otehr14-基金及長期投資FundsandLong-TermInvestments141-基金Funds1411償債基金SinkingFund1412改良及擴基金FundforImprovementsandExpansions1418其他基金OtherFunds142長期投資Long-TermInvestments1421長期股權投資Long-TermInvestmentsinStocks1422長期債券投資Long-TermInvestmentsinBonds1423不動產投資InvestmentsinRealEstate1424人壽保險現金解約價值CashSurrenderValueOfLifeInsurance1425預付長期期投資款PrepaymentsforLong-TermInvestmentsinStocks1428其他長期投資OtherLong-TermInvestments1429備抵長期投資跌價損失AllowanceforValuationLossesinLong-TermInvestments15-16固定資產FixedAssets150-土地Land1501土地Land1508土地－重估增值Land-RevaluationIncrement151-土地改良物LandImprovements1511土地改良物LandImprovements1518土地改良物－重估增值LandImprovements-RevaluationIncrement1519累計折舊－土地改良物AccumulatedDep0reciation-LandImprovements152-房屋及建築BuildingsandStructures1521房屋及建築BuildingsandStructures1528房屋及建築－重估增值BuildingsandStructures-RevaluationIncrement1529累計折舊－房屋及建築AccumulatedDepreciation-BuildingsandStructures153-154機器設備MachineryandEquipment1531機器設備MachineryandEquipment1532裝卸設備Loading/UnloadingEquipment1533倉儲設備WarehousingEquipment1534售氣設備Gas-SaleEquipment1537模具設備MoldingEquipment1541水電設備UtilitiesEquipment1542冷凍設備RefrigerationEquipment1543漁船設備FishingBoatsandEquipment1544電腦通訊設備ComputerandTelecommunicationEquipment1545試驗設備TestingEquipment1546污染防治設備Pollution-PreventionEquipment1548機器設備－重估增值MachineryandEquipment-RevaluationIncrement1549累計折舊－機器設備AccumulatedDepreciation-MachineryandEquipment155-運輸設備TransportationEquipment1551運輪設備TransportationEquipment1552船舶設備ShipsandEquipment1553碼頭設備DockFacilities1554飛航設備AirplanesandEquipment1558運輸設備－重估增值TransportationEquipment-RevaluationIncrement1559累計折舊－運輸設備AccumulatedDepreciation-TransportationEquipment156-辦公設備OfficeEquipment1561辦公設備OfficeEquipment1568辦公設備－重估增值OfficeEquipment-Revaluation1569累計折舊－辦公設備AccumulatedDepreciation-OfficeEquipment157-營業器具設備BusinessFacilities1571營業器具(觀光飯店業適用)BusinessFacilities(forHotelBusiness)1572機具設備MaintenanceEquipmentandTools1573遊樂設備EnteratinmentFacilities1574景觀園藝LandscapingandOrnamentalFixtures1578營業器具設備－重估增值BusinessFacilities-RevaluationIncrement1579累計折舊－營業器具設備AccumulatedDepreciation-BusinessFacilities161-租賃資產LeasedAssets1611租賃資產LeasedAssets1619累計折舊－租賃資產AccumulatedDepreciation-LeasedAssets162-出租資產RentalAssets1621出租資產－土地RentalAssets-Land1622出租資產－房屋RentalAssets-Buildings1623出租資產－機器設備RetalAssets-MachineryandEquipment1627出租資產－其他RentalAssets-Other1628出租資產－重估增值RentalAssets-RevaluationIncrement1629累計折舊－出租資產AccumulatedDepreciation-RentalAssets163-租賃改良LeaseholdImprovements1631租賃改良LeashelodImprovements1639累計折舊－租賃改良AccumulatedDepreciation-LeaseholdImprovements167-未完工程及預付設備款UnfinishedConstructionandPrepaymentsForBusinessFacilities1671未完工程UnfinishedConstruction1672預付設備款PrepaymentsForBusinessFacilities168-其他設備OtherFacilities1681其他設備OtherFacilities1688其他設備－重估增值OtherFacilities-RevaluationIncrement1689累計折舊－其他設備AccumulatedDepreciation-OtherFacilities169-折耗性資產(工礦事業等適用)DepletionAssets(forMiningandLoggingBusinesses)1691天然資源NaturalResources1699累計折耗－天然資源AccumulatedDepletion-NaturalResources17-無形資產IntangibleAssets171-商標權Tradmearks1711商標權Tradmearks172-專利權Patents1721專利權Patents173-特許權Franchise1731特許權Franchise174-著作權Copyright1741著作權Copyright175-電腦軟體成本ComputerSoftwareCost1751電腦軟體成本ComputerSoftwardCost176-商譽Goodwill1761商譽Goodwill177-遞延退休金成本DeferredpensionCost1771遞延退休金成本DeferredPensionCost178-其他無形資產OtherIntangibleAssets1781專門技術AcquiredSpecialTechnology1782土地使用權LandUseRight1788其他無形資產OtherIntangibleAssets18-其他資產OtherAssets180-出租資產AssetsRentedOut1801出租資產AssetrRentedOut1802出租資產－重估增值AssetsRentedOut-Revaluationncrement1809累計折舊－出租資產AccumulatedDepreciation-AssetsRentedOut181-閒置資產IdledAssets1811閒置資產IdledAssets1818閒置資產－重估增值IdledAssets-RevaluationIncrement1819累計折舊－閒置資產AccumulatedDepreciation-IdledAssets182-存出保證金GuaranteeDepositsPaid1821存出保證金GuaranteeDepositsPaid183-遞延費用DeferredCharges1831開辦費OrganizationCosts1832債券行成本BondIssuanceExpense1833船舶大修(海陸運輸業適用)Ship-OverhaulCosts(forSea/LandShippingBusiness)1838其他遞延費用OtherDeferredcharges184-長期應收票據及款項Long-TermNotesandAccountsReceivable1841長期應收票據Long-TermNotesReceivable1843長期應收款Long-TermAccountsReceivables1844長期應收分期帳款Long-TermInstallmentReceivables1845未實現利息收入－長期應收期帳款UnrealizedInterestIncome-Long-TermInstallmentReceivables1846長期應收租賃款Long-TermLeasepaymentsReceivable1847未實現利息收入－長期應收租賃款UnrealizedInterestIncome-Long-TermLeasePaymentsReceivables1848催收款項OverdueReceivables1849備抵呆帳－長期應收款項AllowanceforBadDebts-Long-TermReceivables185-長期應收票據及款項－關係人Long-TermNotesandAccountsReceivable-RelatedParties1851長期應收票據－關係人Long-TermNotesReceivables-RelatedParties1853長期應收款－關係人Long-TermAccountsReceivable-RElatedParties1854長期應收分期帳款－關係人Long-TermInstallmentReceivables-RelatedParties1855未實現利息收入－長期應收關係人分期帳款UnralizedInterestIncome-Long-TermInstallmentReceivablesfromRelatedParties1856長期應收租賃款－關係人Long-TermLeasepaymentsREceivable-RElatedParties1857未實現利息收入－長期應收關係人租賃款UnralizedInterestIncome-Long-TermLeasePaymentsReceivablefromRelatedParties1858催收款項－關係人OverdueReceivable-RelatedParties1859備抵呆帳－長期應收關係人項AllowanceforBadDebts-Long-TermReceivablesfromRelatedParties186-遞延所得稅DeferredIncomeTax1861遞延所得稅資產DeferredIncomeTAxAssets188-其他資產－其他OtherASsets-Other1881遞延借項－聯屬公司間損失DeferredDebits-LossesonInter-AffiliateAccounts1882未實現售後租回損失UnrealizedLossesonSaleandLease-Back1886陳飾品OfficeOrnaments1887受限制資產RestrictedLong-TermAssets1888其他資產－其他OtherAssets-Other189-內部往來Inter-DepartmentDebits1891內部往來Inter-DepartmentDebits19-信託代理及保證資產(備忘科目)AssetsunderTrust,Agency,andGuaranty(MemoAccount)1911保管品(備忘科目)MerchandiseinCustody(MemoAccount)1921保證品(備忘科目)CollateralsReceived(MemoAccount)1931應收保證票據(備忘科目)GuawranteeNotesReceivable(MemoAccount)1941存出保證票據(備忘科目)GuaranteeNotesSubmitted(MemoAccount)1951承銷品(備忘科目)Consignments-out(MemoAccccount)1961庫存禮卷(百貨業適用備忘科目)GiftCertificatesinStock(MemoAccountforDepartmentStores)1971應收保證款項備忘科目)GuaranteePaymentsReceivable(MemoAccount)貳負債類會計科目2.LiabilityAccounts編號科目英文科目CodesChineseAccountNamesEnglishAccountNames2-負債科目Liabilities21-22流動負債CurrentLiabilities210-短期借款Short-TermBorrowings2101銀行透支OverdraftsFromBanks2102銀行借款DuetoBanks2108其他短期借款OtherShort-TermBorrowings211-應付短期票券Short-TermNotesandBillsPayable2111應付短期票券Short-TermNotesandBillsPayable2116附買回債券負債BondsSoldUnderRepurchaseAgreement2119應付短期票券折價DiscountonShort-TermNotesandBillsPayable212-應付票據NotesPayable2121應付票據NotesPayable2122其他應付票據OtherNotesPayable213-應付票據－關係人NotesPayable-RelatedParties2131應付票據－關係人NotesPayable-RelatedParties2132其他應付票據－關係人OtherNotesPayable-RelatedParties214-應付帳款AccountsPayable2143應付帳款AccountsPayable2144暫估應付帳款EstimatedAccountsPayable215-應付帳款－關係人AccountsPayable-RelatedParties2153應付帳款－關係人AccountsPayable-RelatedParties2154暫估應付帳款－關係人EstimatedAccountsPayable-RelatedParties216-應付所得稅IncomeTaxPayable2161應付所得稅IncomeTaxpayable217-應付費用AccruedExpenses2171應付薪資SalaryandWagesPayable2172應付租金RentsPayable2173應付利息InterestPayable2174暫估應付費用EstimatedExpensePayable2178其他應付費用OtherAccruedExpenses221-222其他應付款項OtherPayables2211應付購入遠匯款PayablesonForwardExchangePurchased2212應付遠匯款－外幣PayablesonForwardExchange-ForeignCurrencies2213買賣遠匯溢價PremiumonForwardExchangeContracts2214銷項稅額BusinessTaxReceived(orOutputVAT)2215應付營業稅BusinessTaxPayable2216應付股利DividendPayable2219應付員工紅利EmployeeBonusPayable2221應付董監事酬勞CommensationDuetoDirectorsandSupervisors2222應付工程保留款ContructionRetainageReceived2223應付土地房屋款BalancePayable-LandandBuildings2223應付設備款BalancePayable-MachineryandEquipment2228其他應付款－其他OtherPayables-Other219-其他應付款項－關係人Otherpayables-RelatedParties2191其他應付款－關係人Otherpayables-Relatedparties226-預收款項AdvanceReceipts2261預收貨款AdvanceSalesReceipts2262預收房地款AdvanceRealEstateReceipts2263預收收入／遞延收入UnearnedRevenue2264預收工程款(營造業適用)AdvanceConstructionReceipts(forConstructionContractingBusiness)2268其他預收款OtherAdvanceReceipts227-一年或一營業週期內到期長期負債Long-TermLiabilities-CurrentPortion2271一年或一營業週期內到期公司債BondsPayable-CurrentPortion2272一年或一營業週期內到期長期借款Long-TermBorrowings-CurrentPortion2273一年或一營業週期內到期長期應付票據及款項－非關係人Long-TermNotesandAccountsPayable-CurrentPortion2274一年或一營業週期內到期長期Long-TermNotesandAccountsPayabletoRelated應付票據及款項－關係人Parties-CurrentPortion228-229其他流動負債OtherCurrentLiabilities2281暫收款TemporaryCredits2282代收款ReceiptsUnderCustody2283售後服務準備／保固準備ProvisionforContingentServiceCost2284遞延兌換利益DeferredForeignExchangeGains2285應付禮券GiftCertificatesPayable2286遞延所得稅負債DeferredIncomeTaxLiabilities2287代理店往來AgencyCurrent-Credit2298其他流動負債－其他OtherCurrentLiabilities-Other24-長期負債Long-TermLiabilities241-應付公司債Bondspayable2411應付公司債BondsPayable2419應付公司債(折)價Premium(Discount)onBondsPayable242-長期借款Long-TermBorrowings2421銀行長期借款Long-TermBankLoans2428其他長期借款OtheLong-TermBorrowings244-長期應付票據及款項Long-TermNotesandAccountspayable2441長期應付票據Long-TermNotespayable2443長期應付款Long-TermAccountspayable2446長期應付租賃負債Long-TermLeaseObligationsPayable245-長期應付票據及款項－關係人Long-TermNotesandAccountsPayable-RelatedParties2451長期應付票據－關係人Long-TermNotesPayable-RelatedParties2453長期應付款－關係人Long-TermAccountspayable-RelatedParties2456長期應付租賃負債－關係人Long-TermLeaseObligationsPayable-RelatedParties246-長期遞延收入Long-TermDeferredRevenue2461長期遞延收入Long-TermDEferredREvenue25-各項準備Reserves251-土地增值稅準備ReserveforLandRevaluationIncrementTax2511土地增值稅準備ReserveforLandRevaluationIncrementTax252-營業器具重置準備(觀光飯店業)ReserveforBusinessFacilitiesReplacement(forHotelBusiness)2521營業器具重置準備(觀光飯店業)ReserveforBusinessFacilitiesReplacement(forHotelBusiness)253-外銷損失準備ReserveforExportLosses2531外銷損失準備ReserveforExportLosses254-國外投資損失準備ReserveforOverseasInvestmentLosses2541國外投資損失準備ReserveforOverseasInvestmentLosses255-窯爐冷修準備ReserveforFurnaceOverhaul2551窯爐冷修準備ReserveforFurnaceOverhaul28-其他負債OtherLiabilities281-退休金準備／應計退休金負債PensionReserve/AccruedPensionLiability2811退休金準備／應計退休金負債PensionReserve/AccruedPensionLiability282-存入保證金GuaranteeDepositsReceived2821存入保證金GuaranteeDepositsReceived285-股東往來ShareholderAccounts2851股東往來ShareholderAccounts286-遞延所得稅DeferredIncomeTax2861遞延所得稅負債DeferredIncomeTaxLiability2862遞延所得稅抵減DeferredIncomeTaxCredits288-其他負債－其他OtherLiabilities-Other2881遞延貨項－聯屬公司間利益DeferredCredits-GainsonInter-AfffiliateAccounts2882未實現售後租回利益UnrealizedGainonSaleandLeaseback2883少數股權MinorityInterest2888其他負債－其他OtherLiabilities-Other289-內部往來Inter-DepartmentAccoutns-Credit2891內部往來Inter-DepartmentAccoutns-Credit29-信託代理及保證負債(備忘科目)LiabilitiesunderTrus,Agency,andGuaranty(MemoAccount)2911應付保管品(備忘科目)DeliverableMerchandiseinCustody(MemeAccount)2921存入保證品(備忘科目)CollateralsReceived(MemoAccount)2931存入保證票據(備忘科目)GuaranteeNotesRecived(MemoAccount)2941應付保證票據(備忘科目)GuaranteeNotesPayable(MemoAccount)2951應付承銷品(備忘科目)ConsignmentsPayable(MemoAccount)2961應付庫存禮券(百貨業適用備忘科目)PayablesonGiftCertificatesinStock(MemoAccountforDepartmentStores)2971應付保證款項(備忘科目)GuaranteePaymentsPayable(MemoAccount)參股東權益類會計科目3.Shareholders'EquityAccounts編號科目英文科目CodesChineseAccountNamesAccounts3-股東權益Stockholders'Equity31-股本CapitalStock311-普通股股本CommonStock3111普通股股本CommonStock312-特別股股本PreferredStock3121特別股股本PreferredStock313-債券換股權利證書CertificatesofBond-to-StockConversion3131債券換股權利證書CertificatesofBond-to-StockConversion314-預收股本AdvanceReceiptsforCommonStock3141預收股本AdvanceREceiptsforCommonStock315-待分配股票股利StockDividendtobeDistributed3151待分配股票股利StockDividendtobeDistributed32-資本公積CapitalSurplus321-資本公積－發行溢價CapitalSurplus-AdditionalPaid-InCapital3211資本公積－普通股股票溢價CapitalSurplus-Additionalpaid-InCapital-CommonStock3212資本公積－特別股股票溢價CapitalSurplus-AdditionalPaid-InCapital-PreferredStock3213資本公積－轉換公司債轉換溢價CapitalSurplus-AdditionalPaid-InCapital-BondCoversion322-資本公積－庫藏股票交易CapitalSurplus-TreasuryStockTransactions3221資本公積－庫藏股票交易CapitalSurplus-TreasuryStockTransactions323-資本公積－資產重估增值準備CapitalSurplus-ReserveforAssetRevaluationIncrement3231資本公積－資產重估增值準備CapitalSurplus-ReserveforAssetRevaluationIncrement324資本公積－處分資產增益CapitalSurplus-GainonSaleofFixedAssets3241資本公積－處分資產增益CapitalSurplus-GainonSaleofFixedAssets325-資本公積－受贈資產CapitalSurplus-DonatedAssetsReceived3251資本公積－受贈資產CapitalSurplus-DonatedAssetsREceived326-資本公積－長期投資CapitalSurplus-Long-TermEquityInvestments3261資本公積－長期投資CapitalSurplus-Long-TermEquityInvestments327-資本公積－合併溢額CapitalSurplus-NetAssetsfromMerger3271資本公積－合併溢額CapitalSurplus-NetAssetsfromMerger328-資本公積－其他CapitalSurplus-Other3281資本公積－轉換公司債應付利息補償金CapitalSurplus-InterestPayableRefundfromBondConversion3288資本公積－其他CapitalSurplus-Other33-保留盈餘RetainedEarnings331-法定盈餘公積LegalReserve3311法定盈餘公積LegalReserve332-特別盈餘公積SpecialReserve3321特別盈餘公積SpecialReserve335-未提撥保留盈餘UnappropriatedRetainedEarnings3351累積盈虧AccumulatedProfitandLoss3352前期損益調整PriorPeriodsAdjustments3353本期損益CurrentProfitandLoss34-權益調整EquityADjustments341-未實現長期股權投資跌價損失UnrealizedValuationLossesonLong-TermEquityInvestment3411未實現長期股權投資跌價損失UnrealizedValuationLossesonLong-TermEquityInvestment342-累積換算調整數CumulativeTranslationAdjustments3421累積換算調整數CumulativeTranslationAdjustments343-未認列為退休金成本之淨損失NetLossNotRecognizedAsPensionCost3431未認列為退休金成本之淨損失NetLossNotRecognizedAsPensionCost35-庫藏股票TreasuryStock351-庫藏股票TreasuryStock3511庫藏股票TreasuryStock36-少數股權MinorityInterest361少數股權MinorityInterest3611少數股權MinorityInterest肆營業收入類會計科目4.OperatingIncomeAccounts編號科目英文科目CodesChineseAccountNamesEnglishAccountNames4-營業收入OperatingIncome41-銷貨收入Sales411-銷貨收入Sales4111銷貨收入Sales4112天然氣銷貨收入(天然氣業)NaturalGasSales(forNaturalGasIndustry)412-專櫃銷貨收入(百貨業適用)Tenant-ConunterSales(forDepartmentStores)4121專櫃銷貨收入(百貨業適用)Tenant-CounterSales(forDepartmentStores)413-分期付款銷貨收入InstallmentSales4131分期付款銷貨收入InstallmentSales417-銷貨退回SalsReturns4171銷貨退回SalesReturns419-銷貨折讓SalesDiscountsandAllowances4191銷貨折讓SalesDiscountsandAllowances42-投資收入(投資公司適用)InvestmentIncome(forInvestmentBusiness)421-證券出售收入RevenuefromSaleofSecurities4211證券出售收入RevenuefromSaleofSecurities4212長期證券出售收入RevenuefromSaleofLong-TermSecurities422-投資收入InvestmentIncome4221投資收入－股利收入InvestmentIncome-Dividend4222按權益法認列之投資收益InvestmentIncomeonEquity-MethodInvestees423-債息收入BondInterestIncome4231債息收入BondInterestIncome424-利息收入InterestIncome4241利息收入InterestIncome425-酬勞收入Soard-ServiceIncomefromInvestees4251酬勞收入Board-ServiceIncomefromInvestees426-地產出售收入(開發投資公司適用)IncomefromSaleofLandproperties(forDevelopmentBusiness)4261地產出售收入(開發投資公司適用)IncomefromSaleofLandProperties(forDevelopmentBusiness)43-租賃收入RentalIncome431-租賃收入RentalIncome4311租賃收入RentalIncome433-倉儲數入WarehousingIncome4331倉儲收入WarehousingIncome44-旅遊服務收入TravelServiceIncome441餐旅服務收入HospitalityServiceIncome4411客房收入GuestRoomIncome4412餐飲收入FoodServiceIncome4413電話及電報收入PhoneandCableServiceIncome4418其他餐旅服務收入OtherHospitalityServiceIncome4419餐旅服務收入折讓DiscountandAllowanceonHospitalityServiceIncome442-育樂收入EntertainmentIncome4421門票收入TicketIncome4422商品收入Souvenir(Merchandise)Income4423遊樂收入RideIncome4429育樂收入折讓DiscountandAllowanceonEntertainmentIncome45-營建工程收入ConstructionandEngineeringIncome451-營建收入(營建業適用)ConstructionIncome(forConstructionBusiness)4511營建收入(營建業適用)ConstructionIncome(forConstructionBusiness)4519營建收入退回及折讓ReturnandAllowanceforConstructionIncome452-工程收入EngineeringServiceIncome4521工程收入EngineeringServiceIncome4529工程收入退回及折讓ReturnandAllowanceforEngineeringIncome46-勞務收入ServiceIncome461-勞務收入ServiceIncome4611勞務收入ServiceIncome4612拆併櫃收入(海陸運輸業適用)Container-FittingServiceIncome(forSea/LandShippingBusiness)4613代理業收入(海陸運輸業適用)AgencyServiceIncoem(forSea/LandShippingBusiness)4614佣金收入CommissionsIncome4615管理費收入(證券投資信託業適用)ManagementFeesIncome(forSecuritiesInvestmentandTrustBusiness)4616銷售費收入(證券投資信託業適用)UnderwritingFeesIncome(forSecuritiesInvestmentandTrustBusiness)4617貨櫃場作業收入ContainerYardServiceIncoem4618設計收入DesignFeesIncome4619勞務收入折讓DiscountandAllowanceonServiceIncome462-運輸收入TransportationIncome4621海運收入(海陸運輪業適用)MarineFreightIncoem(forSea/LandShippingBusiness)4622陸運收入(海陸運輪業適用)LandFreightIncome(forSea/LandShippingBusiness)4623航運收入(航空業適用)AirFreightIncome(forAirShippingBusiness)4629運輪收入折讓(海陸運輪業航空業適用)DiscountandAllowanceonTransportationIncome(forSea/Land/AirShippingBusiness)463-空中營業收入InFlightOperatingIncome4631空中營業收入In-FlightOperatingIncome464-裝置收入InstallationIncome4641裝置收入InstallationIncome4649裝置收入折讓DiscountandAllowanceonInstallationIncome465-技術服務收入TechnicalServiceIncome4651技術股務收入TechnicalServiceIncome4659技術服務收入折讓DiscountandAllowanceonTechnicalServiceIncome466-加工收入ProcessingFeesIncome4661加工收入ProcessingFeesIncome4669加工收入折讓DiscountandAllowanceonProcessingFeesIncome467-維修收入RepairsandMaintenanceIncome4671維修收入ReparisandMaintenanceIncome4679維修收入折讓DiscountandAllowanceonRepairsandMaintenanceIncome468-其他勞務收入OtherServiceIncome4681其他勞務收入OtherServiceIncome4689其他勞務收入折讓DiscountandAllowanceonOtherServiceIncome48-其他營業收入OtherOperatingIncome488-其他營業收入OtherOperatingIncome4884其他營業收入OtherOperatingIncome4889其他營業收入退回及折讓ReturnandAllowanceonOtherOperatingIncome伍營業成本類會計科目5.OperatingCostAccounts編號科目英文科目CodesChineseAccountNamesEnglishAccountNames5-營業成本OperatingCosts51-銷貨成本CostofSales(CostofGoodsSold)511-銷貨成本CostofSales(CostofGoodsSold)5111銷貨成本CostofSales(CostofGoodsSold)5112天然氣銷貨成本(天然氣業)CostofNaturalGasSales(forNaturalGasBusiness)512-專櫃銷貨成本CostofTenant-CounterSales5121專櫃銷貨成本(百貨業適用)CostofTenant-CounterSales(forDepartmentStores)52-投資支出(投資公司適用)InvestmentCosts(forInvestmentBusiness)521-證券出售成本CostofSaleofSecurities5211證券出售成本CostofSaleofSecurities5212長期證券出售成本CostofSaleofLong-TernSecurities522-投資損失InvestmentLosses5221投資損失InvestmentLosses5222按權益法證列之投資損失InvestmentLossesonEquity-MethodInvestees5223短期投資未實現跌價損失UnrealizedValuationLossesonShort-TermInvestments524-利息費用InterestExpense5241利息費用InterestExpense526-地產出售成本CostofsaleofLand5261地產出售成本CostofSaleofLand53-租賃成本CostofRentalSales531-租賃成本CostofRentalSales5311租賃成本CostofRentalSales533-倉儲成本CostofWarehousingSales5331倉儲成本CostofWarehousingSales534-電信成本CostofTelecommunicationServiceSales5341電信成本(電訊網路業)CostofTelecommunicationServiceSales(forTelecommunicationn/NetworkBusiness)54-旅遊服務成本CostofTravelService541-餐旅服務成本(觀光飯店業適用)CostofHospitalityServiceSales(forHotelBusiness)5411客房成本GuestRoomCosts5412餐飲成本FoodServiceCosts5413電話及電報成本CostsofPhoneandCableServices5418其他餐旅服務成本CostsofOtherHospitalityServices542-育樂成本EntertainmentCosts5421出售門票成本CostsofTicketSales5422商品成本CostofSouvenir(merchandise)Sales5423遊樂成本CostofRideSales55-建工程成本CostofConstructionandEngineeringServiceSales551-營建成本CostofConstructionSales5511營建成本CostofConstructionSales552-工程成本CostofEngineeringSales5521工程成本CostofEngineeringSales56-勞務成本CostofServices561-勞務成本CostofServices5611勞務成本CostofServices5618設計成本CostofDesignServices562-運輸成本(海陸運輸業航空業適用)CostofTransportationSales(forSea/Land/AirShippingBusiness)5621海運成本(海陸運輸業適用)CostofMarineFreightServices(forSea/LandShipingBusiness)5622陸運成本(海陸運輸業適用)CostofLandFreightServices9forSea/LandShippingBusines)5623空運成本(航空業適用)CostofAirFreightServices(forAirShippingBusiness)5624場站及運務成本(航空業適用)AirportOperatingCosts(forAirShippingBusiness)5625旅客服務成本(航空業適用)TravelerServiceCosts(forAirShippingBusiness)563-空中營業成本In-FlightOperatingCosts5631空中營業成本In-FlightOperatingCosts564-裝置成本InstallationCosts5641裝置成本InstallationCosts565-技術服務成本CoststoProvideTechnicalServices5651技術服務成本CoststoProvideTechnicalServices566-加工成本ProcessingCosts5661加工成本ProcessingCosts567-維修成本MaintenacceCosts5671維修成本MaintenanceCosts568-其他勞務成本OtherServiceCosts5688其他勞務成本OtherServiceCosts57-標準成本差異StandardCostVariances571-直接原料差異DirectMaterialVariances5711直接原料價格差異DirectMaterialPriceVariance5712直接原料數量差異DirectMaterialQuantityVariance572-直接人差異DirectLaborVariances5721直接人工費率差異DirectLaborRateVariance5722直接人工效率差異DirectLaborEfficiencyVariance573-製造費用差異OverheadVariances5731製造費用用款差異OverheadSpendingVariance5732製造費用效率差異OverheadEfficiencyVariance5733製造費用數量差異OverheadVolumeVariance58-其他營業成本OtherOperatingCosts588-其他營業成本OtherOperatingCosts5881其他營業成本OtherOperatingCosts59-營業毛利(毛損)GrossIncome(Loss)fromOperations591-營業毛利(毛損)GrossIncome(Loss)fromOperations5911營業毛利(毛損)GrossIncome(Loss)fromOperations592-聯屬公司間未實現利益UnrealizedGainonInter-AffiliateAccounts5921聯屬公司間未實現利益UnrealizedGainonInter-AffiliateAccounts593-聯屬公司間已實現利益RealizedGainonInter-AffiliateAccounts5931聯屬公司間已實現利益RealizedGainonInter-AffiliateAccounts陸營業費用類會計科目6.OperatingExpenseAccounts編號科目英文科目CodesChineseAccountNamesEnglishAccountNames6-營業費用OperatingExpenses61-推銷費用SellingExpense6110薪資支出SalaryandWages6111租金支出Rent6112文具用品StationerySupplies6113旅費TravelingExpense6114運費Freight6115郵電費PostageandPhone/FaxExpense6116修繕費RepairsandMaintenance6117廣告費Advertisement6118水電瓦斯費Utilities6119保費Insurance6120交際費Entertainment6121捐贈Donations6122稅捐Taxes6124折舊Depreciation6125各項攤提Amortizations6127伙食費FoodStipend6128職工褔利EmployeeBenefits6130佣金支出CommissionsExpense6131訓練費Training6132進出口費用Import/Export(Customs)Expense6151漁業作業費用FishingOperationsExpense6153漁業銷售費用FishMarketingExpense6188其他費用OtherExpenses62-管理及總務費用GeneralandAdministrativeExpenses6210薪資支出SalaryandWages6211租金支出Rent6212文具用品StationerySuplies6213旅費TravelingExpense6214運費Freight6215郵電費PostageandPhone/FaxExpense6216修繕費RepairsandMaintenace6217廣告費Advertisement6218水電瓦斯費Utilities6219保險費Insurance6220交際費Entertainment6221捐贈Donations6222稅捐Taxes6223呆帳損失BadDebtLosses6224折舊Depreciation6225各項攤提Amortizations62557伙食費FoodStipend6228職工褔利EmployeeBenefits6229研究發展費用ResearchandDevelopmentExpenses6231訓練費Training6232網路服務費用NetworkServiceExpense6233保全費SecurityExpense6288其他費用OtherExpenses63-研究發展費用ResearchandDevelopmentExpenses6310薪資支出SalaryandWages6311租金支出Rent6312文具用品StationerySupplies6313旅費TravelingExpenses6314運費Freight6315郵電費PostageandPhone/FaxExpense6316修繕費RepairsandMaintenance6318水電瓦斯費Utilities6319保險費Insurance6230交際費Entertainment6321捐贈Donations6322稅捐Taxes6324折舊及折耗DepreciationandDepletion6325各項攤提Amortizations6327伙食費FoodStipend6328職工褔利EmployeeBenefits6329委託研究費ContractedResearchexpenses6331訓練費Training6388其他費用OtherExpenses69-營業淨利(淨損)NetOperatingIncome(Loss)699-營業淨利(淨損)NetOperatingIncome(Loss)6991營業淨利(淨損)NetOperatingIncome(Loss)柒營業外收入及營業外支出類會計科目7.Non-OperatingIncomeandexpenseAccounts編號科目英文科目CodesChineseAccountNamesEnglishAccountNames7-營業外收入及支出Non-OperatingIncomeandExpenses71-74營業外收入Non-OperatingIncome711-利息收入InterestIncome7111利息收入InterestIncome712-投資收益InvestmentIncome7121權益法認列之投資收益InvestmentIncomeonEquity-MethodInvestees7122股利收入DividendIncome713-處分固定資產利益GainsonSaleofFixedAssets7131處分固定資產利益GainsonSaleofFixedAssets714-處分投資利益GainsonSaleofInvestments7141處分投資利益GainsonSaleofInvestments715-存貨盤盈GainsonPhysicalInventory7151存貨盤盈GainsonPhysicalInventory716-兌換利益GainsonExchange7161兌換利益GainsonExchange717-違約金收入IncomefromCounter-PartyDefault7171違約金收入IncomefromCounter-PartyDefault721-租金收入RentIncome7211租金收入RentIncome722-出售下腳及廢料收入IncomefromSaleofScrapandWastes7221出售下腳及廢料收入IncomefromSaleofScrapandWastes724-短期投資市價回升利益GainsonMarketPriceRecoveryofShort-TermInvestments7241短期投資市價回升利益GainsonMarketPriceRecoveryofShort-TermInvestments725-壞帳轉回利益GainsonBadDebtRecoveries7251壞帳轉回利益GainsonBadDebtRecoveries726-存貨跌價回升利益GainsonInventoryValueRecoveries7261存貨跌價回升利益GainsonInventoryValueRecoveries727-沖銷逾期應付款利益GainsonWrite-OffofAccountsPayable7271沖銷逾期應付款利益GainsonWrite-OffofAccountsPayable748-什項收入MiscellaneousIncome7481什項收入MiscellaneousIncome75-78營業外支出Non-OperatingExpenses751-利息費用InterestExpense7511利息費用InterestExpense752-投資損失InvestmentLosses7521投資損失InvestmentLosses753-處分固定資產損失LossesonSaleofFixedAssets7531處分固定資產損失LossesonSaleofFixedAssets754-處分投資損失LossesonSaleofInvestments7541處分投資損失LossesonSaleofInvestments755-存貨盤損LossesonPhysicalInventory7551存貨盤損LossesonPhysicalInventory756-兌換損失LossesonExchange7561兌換損失LossesonExchange757-存貨跌價及呆滯損失LossesonInventoryValuationLossandObsolescence7571存貨跌價及呆滯損失LossesonInventoryValuationLossandObsolescence758-財務費用FinancialExpenses7581財務費用FinancialExpenses7588其他財務費用OtherFinancialEpenses761-停工損失LossesonWorkStoppages7611停工損失LossesonWorkStoppages762-閒置資產折舊及跌價損失LossesonIdleAssets'DepreciationandValuationLoss7621閒置資產折舊及跌價損失LossesonIdleAssets'DepreciationandValuationLoss788-什項支出MixcellaneousDisbursements7888什項支出MiscellaneousDisbursements79-繼續營業部門稅前淨利(淨損)ContinuingOperations'Income(Loss)BeforeTax799-繼續營業部門稅前淨利(淨損)ContinuingOperations'Income(Loss)BeforeTax7991繼續營業部門稅前淨利(淨損)ContinuingOperations'Income(Loss)BeforeTax捌所得稅類會計科目8.IncomeTaxAccounts編號科目英文科目CodesChineseAccountNamesEnglishAccountNames8-所得稅IncomeTax811-所得稅費用IncomeTaxExpense8111所得稅費用IncomeTaxExpense8112遞延所得稅利益(費用)DeferredIncomeTaxBenefit(expense)89-繼續營業部門稅前淨利(淨損)ContinuingOpeations'Income(Loss)BeforeTax899-繼續營業部門稅前淨利(淨損)ContinuingOperations'Income(Loss)BeforTax8991繼續營業部門稅前淨利(淨損)ContinuingOperations'Income(Loss)BeforTax玖非經常營業損益類會計科目9.Non-ContinuingOperationsIncome/LossAccounts編號科目英文科目CodesChineseAccountNamesEnglishAccountNames9-非經常營業損益Income(Loss)fromNon-ContiuningOperations91-停業部門損益Income(Loss)fromDiscountinuedOperations911-停業部門停業前營業損益Income(Loss)fromOperationsofDiscontinuedOperations9111停業部門停業前營業損益Income(Loss)fromOperationsofDiscontinuedOperations912-停業部門處分損益Gain(Loss)onDisposalofDiscontinuedOperations9121停業部門處分損益Gain(Loss)onDisposalofDiscontinuedOperations92-非常損益Gain(Loss)fromExtraordinaryItems921-非常損益Gain(Loss)fromExtraordinaryItems9211非常損益Gain(Loss)fromExtraordinaryItems93-會計原則變動累積影響數CumulativeEffectofChangesinAccountingPrinciple9311會計原則變動累積影響數CumulativeEffectofChangesinAccountingPrinciple94-少數股權淨利(淨損)Income(Loss)forMinorityInterest,NetofTax941-少數股權淨利(淨損)Income(Loss)forMinorityInterest,NetofTax9411少數股權淨利(淨損)Income(Loss)forMinorityInterest,NetofTax96-本期淨利(淨損)NetIncome(Loss)969-本期淨利(淨損)NetIncome(Loss)9691本期淨利(淨損)NetIncome(Loss)97-基本每股盈餘PrimaryEarningsperShare971-繼續營業部門淨利(淨損)Income(Loss)forContinuing9711繼續營業部門淨利(淨損)Income(Loss)fromContinuingOperations,NetofTax972-停業部門淨利(淨損)Income(Loss)fromDiscontinuedOperations,NetofTax9721停業部門淨利(淨損)Income(Loss)fromDiscontinuedOperations,NetofTax973-(淨)非常損益ExtraordinaryGain(Loss),NetofTax9731(淨)非常損益ExtraordinaryGain(Loss),NetofTax974-會計原則變動累積影響數CumulativeEffectofChangesinAccountingPrinciple,NetofTax9741會計原則變動累積影響數CumulativeEffectofChangesinAccountingPrinciple,NetofTax975-本期淨利(淨損)NetIncome(Loss)9751本期淨利(淨損)NetIncome(Loss)98-完全稀釋每股盈餘Fully-DilutedEarningsperShare981繼續營業部門淨利(淨損)Income(Loss)fromContinuingOperations,NetofTax9811繼續營業部門淨利(淨損)Inocme(Loss)fromContinuingOperations,NetofTax982-停業部門淨利(淨損)Income(Loss)fromDiscontinuedOperations,NetofTax9821停業部門淨利(淨損)Income(Loss)fromDiscontinuedOperations,NetofTax983-非常損益ExtraordinaryGain(Loss),NetofTax9831非常損益ExtraordinaryGain(Loss),NetofTax984-會計原則變動累積影響數CumulativeEffectofChangesinAccountingPrinciple,NetofTax9841會計原則變動累積影響數CumulativeEffectofChangesinAccountingPrinciple,NetofTax985-本期淨利(淨損)NetIncome(Loss)9851本期淨利(淨損)NetIncome(Loss)99-簡單每股盈餘SimpleEarningsperShare991-繼續營業部門淨利(淨損)Income(Loss)fromContinuingOperations,NetofTax9911繼續營業部門淨利(淨損)Income(Loss)fromContinuingOperations,NetofTax992-停業部門淨利(淨損)Income(Loss)fromDiscontinuedOperations,NetofTax9221停業部門淨利(淨損)Income(Loss)fromDiscontinuedOperations,NetofTax993-非常損益ExtraordinaryGain(Loss),NetofTax9931非常損益ExtraordinaryGain(Loss),NetofTax994-會計原則變動累積影響數CumulativeEffectofChangesinAccountingPrinciple,NetofTax9941會計原則變動累積影響數CumulativeEffectofChangesinAccountingPrinciple,NetofTax995-本期淨利(淨損)NetIncome(Loss)9951本期淨利(淨損)NetIncome(Loss) 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