商業會計項目表(112年度及以後適用版本)

◎依商業會計法第27條規定，商業得視實際需要增減其會計項目。本表英文名稱僅供參考。
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
1 資產 Assets 指因過去事項所產生之資源， The resources controlled by the
該資源由商業控制，並預期帶 business entity as a result of past
來經濟效益之流入。 events and from which future
economic benefits are expected to
flow to the business entity.
11- 流動資產 Current assets 指商業預期於其正常營業週期 The current assets that the
12 中實現、意圖出售或消耗之資 business entity expects to realize,
產、主要為交易目的而持有之 or intends to sell or consume, in
資產、預期於資產負債表日後 its normal operating cycle; holds
the asset primarily for the
十二個月內實現之資產、現金
purpose of trading; expects to
或約當現金，但不包括於資產 realize the asset within twelve
負債表日後逾十二個月用以交 months after the date of statement
換、清償負債或受有其他限制 of financial position; the asset is
者。 cash or a cash equivalent. Unless
the asset is restricted from being
exchanged or used to settle a
liability for at least twelve
months after the date of statement
of financial position.
111 現金及約當現金 Cash and cash equivalents 指庫存現金、活期存款及可隨 Cash on hand, demand deposits,
1111 庫存現金 Cash on hand 時轉換成定額現金且價值變動 and short-term, highly liquid
1112 零用金／週轉金 Petty cash / revolving funds 風險甚小之短期並具高度流動 certificate deposits or investments
that are readily convertible to
1113 銀行存款 Cash in banks 性之定期存款或投資。

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會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
1114 在途現金 Cash in transit known amounts of cash and
1115 約當現金 Cash equivalents which are subject to an
insignificant risk of changes in
value.
112 透過損益按公允價值 Current financial assets 包括指定為透過損益按公允價 Including current financial assets
衡量之金融資產—流 measured at fair value 值衡量之金融資產—流動、強 designation as measured at fair
動 through profit or loss 制透過損益按公允價值衡量之 value through profit or loss,
1121 Current financial assets current financial assets
指定為透過損益按公 金融資產—流動、透過其他綜
designation as measured at mandatorily measured at fair
允價值衡量之金融資 合損益按公允價值衡量之權益
fair value through profit or value through profit or loss,
產—流動 工具投資—流動、透過其他綜 current equity investments
loss 合損益按公允價值衡量之債務 measured at fair value through
1122 指定為透過損益按公 Adjustments for change in
工具投資—流動、按攤銷後成 other comprehensive income,
允價值衡量之金融資 value of current financial
本衡量之金融資產—流動、以 current debt instrument
產評價調整—流動 assets designation as
成本衡量之金融資產—流動及 investments measured at fair
measured at fair value
避險之金融資產—流動。 value through other
through profit or loss
comprehensive income, current
1123 強制透過損益按公允 Current financial assets
financial assets measured at
價值衡量之金融資 mandatorily measured at fair
amortized cost, current financial
產—流動 value through profit or loss
assets measured at cost, current
1124 強制透過損益按公允 Adjustments for change in financial assets for hedging.
價值衡量之金融資產 value of current financial
評價調整—流動 assets mandatorily measured
at fair value through profit or
loss
113 透過其他綜合損益按 Current financial assets
公允價值衡量之金融 measured at fair value
資產—流動 through other comprehensive
income
1131 透過其他綜合損益按 Current equity investments

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會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
公允價值衡量之權益 measured at fair value
工具投資—流動 through other comprehensive
income
1132 透過其他綜合損益按 Adjustments for change in
公允價值衡量之權益 value of current equity
工具投資評價調整— investments measured at fair
value through other
流動
comprehensive income
1133 透過其他綜合損益按 Current debt instrument
公允價值衡量之債務 investments measured at fair
工具投資—流動 value through other
comprehensive income
1134 透過其他綜合損益按 Adjustments for change in
公允價值衡量之債務 value of current debt
工具投資評價調整— instrument investments
measured at fair value
流動
through other comprehensive
income
114 以成本衡量之金融資 Current financial assets
產—流動 measured at cost
1141 以成本衡量之金融資 Current financial assets
產—流動 measured at cost
累計減損—以成本衡 Accumulated impairment,
1142
量之金融資產—流動 current financial assets
measured at cost
115 Current financial assets
按攤銷後成本衡量之
measured at amortized cost
金融資產—流動

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會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
1151 Current financial assets
按攤銷後成本衡量之
measured at amortized cost
金融資產—流動
1152 Loss allowances, current
備抵損失—按攤銷後
financial assets measured at
成 本 衡 量 之 金 融 資 amortized cost
產—流動
117 Current financial assets for
避險之金融資產—流
hedging
動
1171 Current financial assets for
避險之金融資產—流
hedging
動
1172 Adjustments for change in
避險之金融資產評價
value of current financial
調整—流動 assets for hedging
118 應收票據淨額 Notes receivable, net 指商業應收之各種票據。 The various notes which are
1181 應收票據 Notes receivable collected by the business entity.
1182 應收票據貼現 Discounted notes receivable
1183 應收票據—關係人 Notes receivable due from
related parties
1184 其他應收票據 Other notes receivable
1185 備抵損失—應收票據 Loss allowance, notes
receivable
1186 應收票據貼現—關係 Discounted notes receivable
人 due from related parties
1187 其他應收票據—關係 Other notes receivable due

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會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
人 from related parties
1188 備抵損失—應收關係 Loss allowance, notes
人票據 receivable due from related
parties
119 應收帳款淨額 Accounts receivable, net 指商業因出售商品或勞務等而 The claim of the business entity
1191 應收帳款 Accounts receivable 發生之債權。 resulting from sale of goods or
1192 備抵銷售退回及折讓 Allowance for sales returns services.
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 備抵損失—應收租賃 Loss allowance, lease
款 payments receivable
1199 備抵損失—應收帳款 Loss allowance, accounts
及分期帳款 receivable and installment
accounts receivables
119A 應收分期帳款—關係 Installment accounts
人 receivable due from related
parties
119B 未實現利息收入—關 Unrealized interest income
係人 due from related parties
119C 應收租賃款—關係人 Lease payments receivable
due from related parties
119D 未賺得融資收益—關 Unearned finance income

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會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
係人 due from related parties
119E 備抵損失—應收關係 Loss allowance, accounts
人款項及分期帳款 receivable and installment
accounts receivable due from
related parties
119F 備抵損失—應收關係 Loss allowance,lease
人租賃款 payments receivable due
from related parties
120 應收建造合約款 Construction contracts
receivable
1201 應收建造合約款 Construction contracts
receivable
1202 應收建造合約款—關 Construction contracts
係人 receivable due from related
parties
121 其他應收款 Other receivables 指不屬於應收票據、應收帳款 The receivables that do not
1211 應收收益 Non-operating revenues 及 應 收 建 造 合 約 款 之 應 收 款 belong to the notes receivable,
receivable 項。 accounts receivable, and
1212 其他應收款—關係人 Other receivables due from construction contracts receivable.
related parties
1213 其他應收款—其他 Other non-operating
receivables, others
1214 備抵損失—其他應收 Loss allowance, other non-
款 operating receivables
1215 備抵損失—其他應收 Loss allowance, other
關係人款 receivables due from related
parties
122 本期所得稅資產 Current tax assets 指已支付所得稅金額超過本期 The portion of the tax amount
1221 應收所得稅退稅款 Income tax refund receivable 及前期應付金額之部分。 already paid in respect of current

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會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
1222 預付所得稅 Prepaid income tax and prior periods that exceed the
amount due for those periods.
123- 存貨 Inventories 指持有供正常營業過程出售 The held for sale in the ordinary
124 者；或正在製造過程中以供正 course of business; or in the
1231 商品存貨 Merchandise inventory 常營業過程出售者；或將於製 process of production for sale in
1232 寄銷品 Goods on consignment the ordinary course of business;
造過程或勞務提供過程中消耗
or in the form of materials or
1233 在途商品 Goods in transit 之原料或物料。 supplies to be consumed in the
1234 備 抵 存 貨 跌 價(買 賣 Allowance for inventory production process or in the
業) valuation (for merchandising rendering of services.
business)
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
transit
1242 備 抵 存 貨 跌 價(製 造 Allowance for inventory
業) valuation ( for
manufacturing business)
1243 農業產品 Agricultural produce
1244 在建工程 Construction in progress
125 生物資產—流動 Current biological assets 指與農業活動有關且具有生命 The living animals or plants and
1251 生產性生物資產—流 Current bearer biological 之動物或植物。在生產性植物 related to agricultural activity,
動 assets 上生長中之農產品亦屬之。 including produce growing on
bearer plants.
1252 累計折舊—生產性生 Accumulated depreciation,

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會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
物資產—流動 current bearer biological
assets
1253 累計減損—生產性生 Accumulated impairment,
物資產—流動 current bearer biological
assets
1254 生產性生物資產公允 Cumulative change in fair
價值減出售成本累計 value less costs to sell of
變動數—流動 current bearer biological
assets
1255 消耗性生物資產—流 Current consumable
動 biological assets
1256 累計折舊—消耗性生 Accumulated depreciation,
物資產—流動 current consumable
biological assets
1257 累計減損—消耗性生 Accumulated impairment,
物資產—流動 current consumable
biological assets
1258 消耗性生物資產公允 Cumulative change in fair
價值減出售成本累計 value less costs to sell of
變動數—流動 current consumable
biological assets
126- 預付款項 Prepayments 指 預 為 支 付 之 各 項 成 本 或 費 The various costs and expenses
127 用，包括預付費用及預付購料 prepaid, including prepaid
1261 預付薪資 Advance wages and salaries 款等。 expenses and prepayments to
1262 預付租金 Prepaid rents suppliers.
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

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會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
1266 預付貨款 Prepayments to suppliers
1267 預付投資款 Current prepayments for
investments
1268 進項稅額 Business tax paid (or Input
VAT)
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 指不能歸屬於前述各類之流動 The current assets that do not
1281 暫付款 Temporary debits 資產。 belong to the above categories.
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 指不能歸屬於流動資產之各類 The various assets that cannot be
資產。 attributed to current assets.
131 透過損益按公允價值 Non-current financial assets 包括指定為透過損益按公允價 Including non-current financial
衡量之金融資產—非 measured at fair value 值衡量之金融資產—非流動、 assets designation as measured at
流動 through profit or loss 強制透過損益按公允價值衡量 fair value through profit or loss,
1311 指定為透過損益按公 Non-current financial assets 之金融資產—非流動、透過其 non-current financial assets
允價值衡量之金融資 designation as measured at 他綜合損益按公允價值衡量之 mandatorily measured at fair
fair value through profit or value through profit or loss, non-
產—非流動 權益工具投資—非流動、透過 current equity investments
loss 其他綜合損益按公允價值衡量 measured at fair value through
1312 指定為透過損益按公 Adjustments for change in
之債務工具投資—非流動、以 other comprehensive income,
允價值衡量之金融資 value of non-current
non-current debt instrument
產評價調整—非流動 financial assets designation 成 本 衡 量 之 金 融 資 產—非 流
as measured at fair value 動、避險之金融資產—非流動 investments measured at fair
及採用權益法之投資。 value through other
through profit or loss
comprehensive income, non-
1313 強制透過損益按公允 Non-current financial assets

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會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
價值衡量之金融資 mandatorily measured at fair current financial assets measured
產—非流動 value through profit or loss at amortized cost,, non-current
1314 強制透過損益按公允 Adjustments for change in financial assets measured at cost,
value of non-current non-current financial assets for
價值衡量之金融資產
financial assets mandatorily hedging, and the investments
評價調整—非流動 accounted for using the equity
measured at fair value
through profit or loss method.
132 透過其他綜合損益按 Non-current financial assets
公允價值衡量之金融 measured at fair value
資產—非流動 through other comprehensive
income
1321 透過其他綜合損益按 Non-current equity
公允價值衡量之權益 investments measured at fair
工具投資—非流動 value through other
comprehensive income
1322 透過其他綜合損益按 Adjustments for change in
公允價值衡量之權益 value of non-current equity
工具投資評價調整— investments measured at fair
value through other
非流動
comprehensive income
1323 透過其他綜合損益按 Non-current debt instrument
公允價值衡量之債務 investments measured at fair
工具投資—非流動 value through other
comprehensive income
1324 透過其他綜合損益按 Adjustments for change in
公允價值衡量之債務 value of non-current debt
工具投資評價調整— instrument investments
measured at fair value
非流動
through other comprehensive

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會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
income
133 以成本衡量之金融資 Non-current financial assets
產—非流動 measured at cost
1331 以成本衡量之金融資 Non-current financial assets
產—非流動 measured at cost
1332 累計減損—以成本衡 Accumulated impairment,
量之金融資產—非流 non-current financial assets
動 measured at cost
134 按攤銷後成本衡量之 Non-current financial assets
金融資產—非流動 measured at amortized cost
1341 按攤銷後成本衡量之 Non-current financial assets
金融資產—非流動 measured at amortized cost
1342 備抵損失—按攤銷後 Loss allowances, non-current
成本衡量之金融資 financial assets measured at
產—非流動 amortized cost
136 Non-current financial assets
避險之金融資產—非
for hedging
流動
1361 Non-current financial assets
避險之金融資產—非
for hedging
流動
1362 Adjustments for change in
避險之金融資產評價
value of non-current
調整—非流動 financial assets for hedging
137 採用權益法之投資 Investments accounted for 指持有具重大影響力或控制能 Holding an investment in equity
using equity method 力之權益工具投資。 instruments with major influence
1371 採用權益法之投資 Investments accounted for or power of control.

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會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
using equity method
1372 累計減損—採用權益 Accumulated impairment,
法之投資 investments accounted for
using equity method
138 投資性不動產 Investment property 指為賺取租金或資本增值或兩 The property held by the owner
1381 投 資 性 不 動 產—土 Investment property, land, 者兼具，而由所有者或融資租 or by the lessee under a finance
地—成本 cost 賃之承租人所持有之不動產。 lease to earn rentals or for capital
appreciation or both.
1382 投 資 性 不 動 產—土 Accumulated changes in fair
地—累計公允價值變 value, investment property,
動數 land
1383 累計減損—投資性不 Accumulated impairment,
動產—土地 investment property, land
1384 投資性不動產—建築 Investment property,
物—成本 buildings, cost
1385 投資性不動產—建築 Investment property,
物—重估增值 buildings, revaluation
increment
1386 投資性不動產—建築 Accumulated changes in fair
物—累計公允價值變 value, investment property,
動數 buildings
1387 累計折舊—投資性不 Accumulated depreciation,
動產—建築物 investment property,
buildings
1388 累計減損—投資性不 Accumulated impairment,
動產—建築物 investment property,
buildings
139 不動產、廠房及設備 Property, plant and 指用於商品、農業產品或勞務 The tangible items which are
-146 equipment defined as held for use in the

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會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
之生產或提供、出租予他人或 production or supply of goods,
供管理目的而持有，且預期使 agricultural produce or services,
用期間超過一年之有形資產， for rental to others, or for
administrative purposes and
包括土地、建築物、機器設
expected to be used during more
備、運輸設備及辦公設備等會 than one period, include land,
計項目。 buildings, machinery and
equipment, shipping equipment
and office 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 Land improvements,
值 revaluation increment
1403 累計折舊—土地改良 Accumulated depreciation,
物 land improvements
1404 累計減損—土地改良 Accumulated impairment,
物 land improvements
1411 房屋及建築—成本 Buildings and structures,
cost
1412 房屋及建築—重估增 Buildings and structures,
值 revaluation increment
1413 累計折舊—房屋及建 Accumulated depreciation,
築 buildings and structures
1414 累計減損—房屋及建 Accumulated impairment,
buildings and structures

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會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
築
1421 機器設備—成本 Machinery and equipment,
cost
1422 累計折舊—機器設備 Accumulated depreciation,
machinery and equipment
1423 累計減損—機器設備 Accumulated impairment,
machinery and equipment
1431 辦公設備—成本 Office equipment, cost
1432 累計折舊—辦公設備 Accumulated depreciation,
office equipment
1433 累計減損—辦公設備 Accumulated impairment,
office equipment
1441 租賃資產—成本 Leased assets, cost
1442 累計折舊—租賃資產 Accumulated depreciation,
leased assets
1443 累計減損—租賃資產 Accumulated impairment,
leased assets
1451 出租設備—成本 Rental assets, cost
1452 累計折舊—出租設備 Accumulated depreciation,
rental assets
1453 累計減損—出租設備 Accumulated impairment,
rental assets
1461 租賃權益改良—成本 Leasehold improvements,
cost
1462 累計折舊—租賃權益 Accumulated depreciation,
改良 leasehold improvements
1463 累計減損—租賃權益 Accumulated impairment,
改良 leasehold improvements

14
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
1464 未完工程及待驗設備 Unfinished construction and
equipments pending
acceptance
1466 生產性植物—成本 Bearer plants, cost
1467 累計折舊—生產性植 Accumulated depreciation,
物 bearer plants
1468 累計減損—生產性植 Accumulated impairment,
物 bearer plants
147 礦產資源淨額 Mineral resources, net 指蘊藏量將隨開採或其他使用 The natural resources whose
1471 礦產資源—成本 Mineral resources, cost 方法而耗竭之天然礦產。 value decreases after extraction or
1472 礦產資源—重估增值 Mineral resources, other means of alteration.
revaluation increment
1473 累計折耗—礦產資源 Accumulated depletion,
mineral resources
1474 累計減損—礦產資源 Accumulated impairment,
mineral resources
148 生物資產—非流動 Non-current biological assets 生物資產，指與農業活動有關 Biological assets are living
且具生命之動物或植物。生物 animals or plants and related to
1481 生產性生物資產—非 Non-current bearer 資產應依流動性區分為流動與 agricultural activity. Biological
流動 biological assets assets shall be divided into
非流動，並以公允價值減出售
1482 累計折舊—生產性生 Accumulated depreciation, 成本衡量。但取得公允價值需 current and non-current according
物資產—非流動 non-current bearer biological 耗費過當之成本或努力者，得 to the liquidity, and measured by
assets fair value less costs to sell. But
以其成本減累計折舊及累計減 fair value is not readily
1483 累計減損—生產性生 Accumulated impairment,
non-current bearer biological 損後之帳面金額列示。 determinable without undue cost
物資產—非流動
assets or effort, may be carried at its
1484 cost less accumulated
生產性生物資產公允 Accumulated change in fair
depreciation and accumulated
價值減出售成本累計 value less costs to sell of

15
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
變動數—非流動 non-current bearer biological impairment losses.
assets
1485 消耗性生物資產—非 Non-current consumable
流動 biological assets
1486 累計折舊—消耗性生 Accumulated depreciation,
物資產—非流動 non-current consumable
biological assets
1487 累計減損—消耗性生 Accumulated impairment,
物資產—非流動 non-current consumable
biological assets
1488 消耗性生物資產公允 Accumulated change in fair
價值減出售成本累計 value less cost to sell of non-
變動數—非流動 current consumable
biological assets
149- 無形資產 Intangible assets 指無實體形式之可辨認非貨幣 The identifiable non-monetary
155 性資產及商譽。 assets without physical substance
and goodwill.
1491 商標權—成本 Trademarks, cost
1492 商標權—重估增值 Trademarks, revaluation
increment
1493 累計攤銷—商標權 Accumulated amortization,
trademarks
1494 累計減損—商標權 Accumulated impairment,
trademarks
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,
patents

16
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
1504 累計減損—專利權 Accumulated impairment,
patents
1511 特許權—成本 Franchise, cost
1512 特許權—重估增值 Franchise, revaluation
increment
1513 累計攤銷—特許權 Accumulated amortization,
franchise
1514 累計減損—特許權 Accumulated impairment,
franchise
1521 著作權—成本 Copyright, cost
1522 著作權—重估增值 Copyright, revaluation
increment
1523 累計攤銷—著作權 Accumulated amortization,
copyright
1524 累計減損—著作權 Accumulated impairment,
copyright
1531 電腦軟體—成本 Computer software, cost
1532 電腦軟體—重估增值 Computer software,
revaluation increment
1533 累計攤銷—電腦軟體 Accumulated amortization,
computer software
1534 累計減損—電腦軟體 Accumulated impairment,
computer software
1541 商譽—成本 Goodwill, cost 指自企業合併取得之不可辨認 The unidentifiable and not
1542 累計攤銷—商譽 Accumulated amortization, 及未單獨認列未來經濟效益之 separately recognized future
goodwill 無形資產。 economic benefits of intangible
1543 累計減損—商譽 Accumulated impairment, assets that acquired in a business
goodwill combination.
1551 其他無形資產 Other intangible assets, net

17
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
1552 累計攤銷—其他無形 Accumulated amortization,
資產 other intangible assets
1553 累計減損—其他無形 Accumulated impairment,
資產 other intangible assets
156 遞延所得稅資產 Deferred tax assets 指與可減除暫時性差異、未使 The amounts of income taxes
1561 遞延所得稅資產 Deferred tax assets 用課稅損失遞轉後期及未使用 recoverable in future periods in
所得稅抵減遞轉後期有關之未 respect of deductible temporary
differences; the carryforward of
來期間可回收所得稅金額。
unused tax losses; and the
carryforward of unused tax
credits.
157- 其他非流動資產 Other non-current assets 指不能歸屬於前述各類之非流 The noncurrent assets that do not
158 動資產。 belong to the above categories.
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 備抵損失—長期應收 Loss Allowance, long-term
票據及款項 notes and accounts
receivable
1575 備抵損失—催收款項 Loss Allowance, overdue
receivables
1576 長 期 應 收 票 據 及 款 Long-term notes and
項—關係人 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

18
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
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
facilities
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 Other non-current assets,
他 others
1587 人壽保險現金解約價 Cash surrender value of life
值 insurance
1588 備抵損失—長期應收 Loss Allowance, long-term
關係人票據及款項 notes and accounts
receivable due from related
parties
1589 備抵損失—催收關係 Loss Allowance, overdue
人款項 receivables from related
parties
2 負債 Liabilities 指因過去事項所產生之現時義 The present obligations of the
務，預期該義務之清償，將導 business entity arising from past
致經濟效益之資源流出。 events, the settlement of which is
expected to result in an outflow
from the business entity of
resources embodying economic

19
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
benefits.
21- 流動負債 Current liabilities 指商業預期於其正常營業週期 The liabilities that the business
22 中清償之負債；主要為交易目 entity are to be expects to settle
的而持有之負債；預期於資產 the liability in its normal
operating cycle; it holds the
負債表日後十二個月內到期清
liability primarily for the purpose
償之負債，即使該負債於資產 of trading, and are expected to be
負債表日後至通過財務報表前 settled within twelve months after
已完成長期性之再融資或重新 the maturity of the debt, even if
安排付款協議；商業不能無條 the liability at the date of
件將清償期限遞延至資產負債 statement of financial position to
表日後至少十二個月之負債。 complete the long-term
refinancing prior to the financial
statements or reschedule payment
agreement; it does not have an
unconditional right to defer
settlement of the liability for at
least twelve months after the date
of statement of financial position.
211 短期借款 Short-term borrowings 指向金融機構或他人借入或透 The sum of money that is
2111 銀行透支 Bank overdrafts 支之款項。 borrowed or is an overdraft from
2112 銀行借款 Bank loan a financial institution or another
party.
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,

20
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
others
212 應付短期票券 Short-term notes and bills 指為自貨幣市場獲取資金，而 The short-term notes and bills
payable 委託金融機構發行之短期票 issued through a commissioned
2121 應付商業本票 Commercial papers payable 券，包括應付商業本票及銀行 financial institution for the
2122 銀行承兌匯票 Bank acceptances purpose of obtaining funds from
承兌匯票等。
2123 其他應付短期票券 Other short-term notes and the money market, including
bills payable commercial paper payable and
2124 Discount on short-term notes bank acceptances, etc.
應付短期票券折價
and bills payable
213 透過損益按公允價值 Current financial liabilities 指持有供交易或原始認列時被 The financial liabilities that is
衡量之金融負債—流 measured at fair value 指定為透過損益按公允價值衡 held for trading or designation as
動 through profit or loss 量之金融負債。 measured at fair value through
2131 指定為透過損益按公 Current financial liabilities profit or loss at initial
允價值衡量之金融負 designation as measured at recognition.
債—流動 fair value through profit or
loss
2132 指定為透過損益按公 Adjustments for change in
允價值衡量之金融負 value of current financial
債評價調整—流動 liabilities designation as
measured at fair value
through profit or loss
2133 持有供交易之金融負 Current financial liabilities
債—流動 held for trading
2134 持有供交易之金融負 Adjustments for change in
債評價調整—流動 value of current financial
liabilities held for trading
214 Current financial liabilities 指依避險會計指定且為有效避 The financial liability that is a
避險之金融負債—流
動 for hedging 險工具之金融負債。 designated and effective hedging

21
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
2141 Current financial liabilities instrument under hedge
避險之金融負債—流
for hedging accounting requirements.
動
2142 Adjustments for change in
避險之金融負債評價
value of current financial
調整—流動 liabilities for hedging
215 以成本衡量之金融負 Current financial liabilities 指與無活絡市場公開報價之權 The financial liability that is a
債—流動 measured at cost 益工具連結，並以交付該等權 derivative instrument linked to
2151 以成本衡量之金融負 Current financial liabilities 益工具交割之衍生工具，其公 and settled by the delivery of
measured at cost equity instruments that does not
債—流動 允價值無法可靠衡量之金融負
have a quoted price in an active
債。 market and whose fair value
cannot be reliably measured.
216 應付票據 Notes payable 指商業應付之各種票據。 The various notes payable
2161 應付票據 Notes payable handled by the business entity.
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 指因賖購原物料、商品或勞務 The liabilities occurred due to
2171 應付帳款 Accounts payable 所發生之債務。 trade on credit terms purchased of
2172 應付租賃款—流動 Current lease obligations raw materials, goods or services.
payable
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- 其他應付款 Other payables 指不屬於應付票據、應付帳款 Any of the payables that do not
220 belong to the notes payable ,

22
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
2191 應付薪資 Wages and salaries payable 及 應 付 建 造 合 約 款 之 應 付 款 accounts payable, and
2192 應付租金 Rents payable 項，如應付薪資、應付稅捐、 construction contracts payable,
2193 應付利息 Interest payable 應付股息紅利等。 such as other salary payables,
taxes payables, dividend and
2194 應付營業稅 Business tax payable
bonus payables, etc.
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
equipment
2200 其他應付款—關係人 Other payables to related
parties
2201 應付股利 Dividends payable
2202 應付員工酬勞 Employee compensation
payable
2203 應付董監事酬勞 Compensation due to
directors and supervisors
2204 銷項稅額 Business tax received (or
Output VAT)
2205 其他應付款—股份基 Other payables, share-based
礎給付 payments
2206 其他應付款—其他 Other payables, others
221 本期所得稅負債 Current tax liabilities 指尚未支付之本期及前期所得 The unpaid income tax for the
2211 本期所得稅負債 Current tax liabilities 稅。 current and prior periods.
222 預收款項 Advance receipts 指預為收納之各種款項。 The amount received in advance.
2221 預收貨款 Advance sales receipts

23
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
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 Bonds payable, current
債 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 Long-term notes and
票據及款項 accounts payable, current
portion
2234 一年內到期長期應付 Long-term notes and
票據及款項—關係人 accounts payable to related
parties, current portion
2235 一年內到期其他長期 Other long-term liabilities,
負債 current portion
224 負債準備—流動 Current provisions 指不確定時點或金額之流動負 The current liabilities of uncertain
2241 保固之短期負債準備 Short-term warranty 債。 timing or amount.
provision
2242 虧損性合約之短期負 Short-term onerous contracts
債準備 provision
2243 除役、復原及修復成 Short-term provision for
本之短期負債準備 decommissioning,
restoration and rehabilitation
costs
2244 保證合約之短期負債 Short-term guarantee
準備 contracts provision
2245 銷貨退回及折讓之短 Short-term provision for

24
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
期負債準備 sales returns and discounts
2246 其他短期負債準備 Other short-term provisions
225 其他流動負債 Other current liabilities 指不能歸屬於前述各類之流動 The current liabilities that do not
2251 暫收款 Temporary credits 負債。 belong to the previous categories.
2252 代收款 Receipts under custody
23 非流動負債 Non-current liabilities 指不能歸屬於流動負債之各類 The liabilities do not belong to
231 透過損益按公允價值 Non-current financial 負債。 the current liabilities.
衡量之金融負債—非 liabilities measured at fair
流動 value through profit or loss
2311 指定為透過損益按公 Non-current financial
允價值衡量之金融負 liabilities designation as
債—非流動 measured at fair value
through profit or loss
2312 指定為透過損益按公 Adjustments for change in
允價值衡量之金融負 value of non-current
債評價調整—非流動 financial liabilities
designation as measured at
fair value through profit or
loss
2313 持有供交易之金融負 Non-current financial
債—非流動 liabilities held for trading
2314 持有供交易之金融負 Adjustments for change in
債評價調整—非流動 value of non-current
financial liabilities held for
trading
232 Non-current financial
避險之金融負債—非
liabilities for hedging
流動

25
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
2321 Non-current financial
避險之金融負債—非
liabilities for hedging
流動
2322 Adjustments for change in
避險之金融負債評價
value of non-current
調整—非流動 financial liabilities for
hedging
233 以成本衡量之金融負 Non-current financial
債—非流動 liabilities measured at cost
2331 以成本衡量之金融負 Non-current financial
債—非流動 liabilities measured at cost
234 應付公司債 Bonds payable 指商業發行之債券。 The bonds issued by the business
2341 應付公司債 Bonds payable entity.
2342 應付公司債溢(折)價 Premium (discount) on
bonds payable
235 長期借款 Long-term borrowings 指到期日在一年以上之借款。 The loans payable whose
2351 長期銀行借款 Long-term bank loans repayment deadlines are exceeds
2352 長期借款—業主 Long-term borrowings from one year.
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 指付款期間在一年以上之應付 The notes payables, accounts
accounts payable 票據、應付帳款。 payables, etc. whose payment
2361 長期應付票據 Long-term notes payable deadline exceeds one year.

26
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
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 Long-term notes and
項—關係人 accounts payable to related
parties
2365 其他長期應付款項 Others long-term accounts
payable
237 負債準備—非流動 Non-current provisions 指不確定時點或金額之非流動 The non-current liabilities of
2371 虧損性合約之長期負 Long-term onerous contracts 負債。 uncertain timing or amount.
債準備 provision
2372 除役、復原及修復成 Long-term provision for
本之長期負債準備 decommissioning,
restoration and rehabilitation
costs
2373 保證合約之長期負債 Long-term guarantee
準備 contracts provision
2374 保固之長期負債準備 Long-term warranty
provision
238 遞延所得稅負債 Deferred tax liabilities 指與應課稅暫時性差異有關之 The amounts of income taxes
2381 遞延所得稅負債—土 Deferred tax liabilities, land 未來期間應付所得稅。 payable in future periods in
地增值稅 value increment tax respect of taxable temporary
differences.
2382 遞延所得稅負債—所 Deferred tax liabilities,
得稅 income tax
239 其他非流動負債 Other non-current liabilities 指不能歸屬於前述各類之其他 The other non-current liabilities
2391 遞延收入 Unearned revenue 非流動負債。 that do not belong to the above
2392 存入保證金 Guarantee deposits received categories.

27
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
2393 業主(股東)往來 Owner (shareholder)
accounts, credit
2394 同業往來 Accounts with the trade,
credit
2395 其他非流動負債—股 Other non-current liabilities,
份基礎給付 share-based payment
3 權益 Equity 指資產減去負債之剩餘權利。 The residual interest in the assts
of the business entity after
deducting all its liabilities.
31 資本(或股本) Capital (Share capital) 指業主對商業投入之資本額， The capital brought into the
311 資本(或股本) Capital (Share capital) 並向主管機關登記者，但不包 business entity by the owner and
3111 普通股股本 Ordinary share 括符合負債性質之特別股。 registered with a competent
authority; however it does not
3112 特別股股本 Preference share
include preferred share of liability
3113 預收股本 Advance receipts for nature.
ordinary share
3114 待分配股票股利 Stock dividend to be
distributed
32 資本公積 Capital surplus 指公司因股本交易所產生之權 The equity arising through
321 資本公積 Capital surplus 益。 company’s trading of equity.
3211 資本公積—普通股股 Capital surplus, additional
票溢價 paid-in capital arising from
ordinary share
3212 資本公積—特別股股 Capital surplus, additional
票溢價 paid-in capital arising from
preference share
3213 資本公積—庫藏股票 Capital surplus, treasury
交易 share transactions
3214 資本公積—股份基礎 Capital surplus, share-based

28
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
給付 payments
3215 資本公積—受贈資產 Capital surplus, donated
assets received
3216 資本公積—採用權益 Capital surplus, changes in
法認列關聯企業及合 equity of investment in
資股權淨值變動數 associates and joint ventures
accounted for using equity
method
3217 資本公積—實際取得 Capital surplus, difference
或處分子公司股權價 between consideration and
格與帳面價值差額 carrying amount of
subsidiaries acquired or
disposed
3218 資本公積—認列對子 Capital surplus, changes in
公司所有權權益變動 ownership interests in
數 subsidiaries
3219 資本公積—認股權 Capital surplus, share option
3220 資本公積—其他 Capital surplus, others
33 保 留 盈 餘(或 累 積 虧 Retained earnings 指由營業結果所產生之權益。 The equity resulting from
損) (accumulated deficit) business operations.
331 法定盈餘公積 Legal reserve 指依公司法或其他相關法律規 The reserve appropriated from earnings
according to Company Law or other
3311 法定盈餘公積 Legal reserve 定，自盈餘中指撥之公積。 related regulations.

332 特別盈餘公積 Special reserve 指依法令或盈餘分派之議案， The reserve appropriated from

3321 特別盈餘公積 Special reserve 自盈餘中指撥之公積，以限制 earnings according to regulations
股息及紅利之分派者。 or the resolution of earnings
distribution for the purpose of
restricting the distribution of

29
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
earnings as dividends or bonus.
335 未分配盈餘(或待彌補 Unappropriated retained 指未經指撥之盈餘(或未經彌補 The earnings that have not been
虧損) earnings (accumulated 之虧損)。 appropriated (or the deficit has
deficit) not been offset).
3351 累積盈虧 Accumulated profit and loss
3352 追溯適用及追溯重編 Effect of retrospective
之影響數 application and retrospective
restatement
3353 本期損益 Current profit and loss
34 其他權益 Other equity interest 指其他造成權益增加或減少之 The items causing the increase or
341 其他權益 Other equity interest 項目，包括透過其他綜合損益 decrease of equity, including
3411 透過其他綜合損益按 Unrealized gains (losses) 按公允價值衡量之金融資產未 unrealized gains (losses) from
financial assets measured at fair
公允價值衡量之金融 from financial assets 實現損益、避險工具之損益、
measured at fair value value through other
資產未實現損益 國外營運機構財務報表換算之 comprehensive income, gains
through other comprehensive 兌換差額及未實現重估增值
income (losses) on hedging instruments,
等。 gains (losses) on the exchange
3412 避險工具之損益 Gains (losses) on hedging
instruments differences resulting from
3413 translating the financial
國外營運機構財務報 Exchange differences on
translation of foreign statements in foreign operations,
表換算之兌換差額 unrealized revaluation surplus,
financial statements
etc.
3414 未實現重估增值 Unrealized revaluation
surplus
3415 其他權益—其他 Other equity interest, others
35 庫藏股票 Treasury shares 指公司收回已發行股票，尚未 The shares once issued, later
351 庫藏股票 Treasury shares 再出售或註銷者。 reacquired and still not resold or
3511 庫藏股票 Treasury shares cancelled by the company.
4 營業收入 Operating revenue 指本期內因銷售商品或提供勞 The revenue earned in the normal

30
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
41 營業收入 Operating revenue 務等所獲得之收入。 operation of selling goods or
services provided in the current
period.
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
423
4131 工程收入 Engineering revenue
4232 工程收入退回及折讓 Return and allowance for
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 指本期內因銷售商品或提供勞 The costs that are borne for
務等而應負擔之成本。 selling goods or providing
services in the current period.
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

31
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
5122 進貨費用 Purchasing expense
5123 進貨退出 Purchases returns
5124 進貨折讓 Purchases discounts and
allowances
513 進料 Cost of raw materials
purchased
5131 進料 Purchase of raw materials
5132 進料費用 Raw materials purchasing
expense
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- 製造費用 Overhead
516
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
expense
5158 包裝費 Packing expenses
5159 水電瓦斯費 Utilities expense

32
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
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 工程成本 Cost of engineering service
sales
5811 工程成本 Cost of 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 指本期內因銷售商品或提供勞 The expenses that are borne from
61 營業費用 Operating expenses 務應負擔之費用（採費用功能 selling goods or providing
611- 營業費用 Operating expenses 法者，應依費用之功能分類為 services in the current period.
613 (When applying “function of
推銷費用、管理費用及研發費
6111 薪資支出 Wages and salaries expense” method, expenses are
用等）。 classified according to their
6112 租金支出 Rent expense
function as part of administrative
6113 文具用品 Stationery supplies expenses, and marketing
6114 旅費 Traveling Expense expenses, R&D expenses.)

33
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
6115 運費 Freight
6116 郵電費 Postage expenses
6117 修繕費 Repairs and maintenance
expense
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 指本期內非因經常營業活動所 The revenues and expenses which
expenses 發生之收益及費損。 do not arise from usual operating
71-72 營業外收益及費損 Non-operating income and activities in the current period.
expenses
711 利息收入 Interest revenue

34
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
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 Net Gain or loss on financial
衡 量 之 金 融 資 產(負 assets (liabilities) measured
債)淨損益 at fair value through profit or
loss
7161 透過損益按公允價值 Gains on financial assets
衡 量 之 金 融 資 產(負 (liabilities) measured at fair
債)利益 value through profit or loss
7162 透過損益按公允價值 Losses on financial assets
衡 量 之 金 融 資 產(負 (liabilities) measured at fair
債)損失 value through profit or loss
717 採權益法認列之投資 Net investment income or
損益 loss accounted for using
equity method
7171 採權益法認列之投資 Investment income
利益 accounted for using equity
method
7172 採權益法認列之投資 Investment loss accounted
損失 for using equity method

35
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
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 Gains on disposals of
益 investment property
7192 處分投資性不動產損 Losses on disposals of
失 investment property
7193 處分投資利益 Gains on disposals of
investments
7194 處分投資損失 Losses on disposals of
investments
720 處分不動產、廠房及 Net gain or loss on disposals
設備損益 of property, plant and
equipment
7201 處分不動產、廠房及 Gains on disposals of
設備利益 property, plant and
equipment
7202 處分不動產、廠房及 Losses on disposals of
設備損失 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 Impairment loss recognized
失 in profit or loss, investment

36
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
property
7213 不動產、廠房及設備 Impairment loss recognized
減損損失 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 Reversal of impairment loss
益 recognized in profit or loss,
financial assets
7222 投資性不動產減損迴 Reversal of impairment loss
轉利益 recognized in profit or loss,
investment property
7223 不動產、廠房及設備 Reversal of impairment loss
減損迴轉利益 recognized in profit or loss,
property, plant and
equipment
7224 無形資產減損迴轉利 Reversal of impairment loss
益 recognized in profit or loss,
intangible assets
7225 生物資產減損迴轉利 Reversal of impairment loss
益 recognised in profit or loss,
biological assets
723- 其他營業外收益及費 Other non-operating income 凡不屬於前述各類之營業外收 The other non-operating income

37
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
724 損 and expenses 益及費損皆屬之。 and expenses that do not belong
7231 捐贈收入 Donation revenue to the above categories.
7232 佣金收入 Commissions revenue
7233 處分無形資產利益 Gains on disposals of
intangible assets
7234 出售下腳及廢料收入 Income from sale of scraps
7235 呆帳轉回利益 Gains on doubtful debt
recoveries
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 Gains on initial recognition
產之利益 of biological assets for
current period
7239 生物資產當期公允價 Gains on changes in fair
值減出售成本之變動 value less costs to sell of
之利益 biological assets for current
period
7240 處分無形資產損失 Losses on disposals of
intangible assets other than
goodwill
7241 停工損失 Losses on work stoppages
7242 災害損失 Losses on disaster
7243 手續費支出 Fee expense
7244 虧損性合約損失 Onerous contracts losses
7245 當期原始認列生物資 Losses on initial recognition
產之損失 of biological assets for
current period

38
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
7246 生物資產當期公允價 Losses on changes in fair
值減出售成本之變動 value less costs to sell of
之損失 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 Profit (loss) from continuing
利（或淨損） operations before tax
811 繼續營業單位稅前淨 Profit (loss) from continuing
益（或淨損） operations before tax
82 所得稅費用(或利益) Tax expense (income) 指包含於決定本期損益中，與 The aggregate amount included in
821 所得稅費用(或利益) Tax expense (income) 當期所得稅及遞延所得稅有關 the determination of profit or loss
8211 所得稅費用(或利益) Tax expense (income) 之彙總數。 for the period in respect of
current tax and deferred tax.
83 繼續營業單位稅後淨 Profit (loss) from continuing
利(或淨損） operations
831 繼續營業單位稅後淨 Profit (loss) from continuing
利(或淨損） operations
84 停業單位損益(稅後) Profit (loss) from 指包括停業單位之稅後損益， The post-tax profit or loss of
discontinued operations, net 及構成停業單位之資產或處分 discontinued operations and the
of tax 群組於按公允價值減出售成本 post-tax gain or loss recognized
841 停業單位損益(稅後) Profit (loss) from on the measurement to fair value
衡量時或於處分時所認列之稅
discontinued operations, net less costs to sell or on the
後利益或損失。 disposal of the assets or disposal
of tax
8411 停業單位資產或處分 Gain (loss) on disposal of group(s) constituting the
群組處分損益（稅 assets or disposal groups discontinued operation.
後） constituting discontinued
operation, net of tax
8412 停業單位資產或處分 Gain (loss) recognized on

39
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
群組按公允價值減出 measurement to fair value
售成本衡量損益（稅 less costs to sell of assets or
後） disposal groups constituting
discontinued operation, net
of tax
86 本期稅後淨利(淨損) Profit (loss) 指本期之稅後盈餘（或虧損）。 The current period’s profit (or
loss).
87 本期其他綜合損益 Other comprehensive 指本期變動之其他權益，例如 The changes of the equity in the
income 透過其他綜合損益按公允價值 current period, including
871 透過其他綜合損益按 Unrealized gains (losses) 衡量之權益工具投資未實現損 unrealized gains (losses) from
公允價值衡量之金融 from financial assets 益、透過其他綜合損益按公允 investment in equity instrument
資產未實現損益 measured at fair value measured at fair value through
價值衡量之債務工具投資未實 other comprehensive income,
through other comprehensive
income 現損益、避險工具之損益、國 unrealized gains (losses) from
8711 透過其他綜合損益按 Unrealized gains (losses) 外營運機構財務報表換算之兌 investment in debt instrument
公允價值衡量之權益 from investment in equity 換差額、未實現重估增值及採 measured at fair value through
工具投資未實現損益 instrument measured at fair 用權益法認列之其他綜合損益 other comprehensive income,
value through other 等。 gains (losses) on hedging
comprehensive income instruments, gains (losses) on
8712 透過其他綜合損益按 Unrealized gains (losses) exchange differences on
公允價值衡量之債務 from investment in debt translation of foreign financial
工具投資未實現損益 instrument measured at fair statements, unrealized revaluation
value through other surplus, etc.
comprehensive income
872 避險工具之損益 Gains (losses) on hedging
instruments
8721 避險工具之損益 Gains (losses) on hedging
instruments

40
一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
873 國外營運機構財務報 Exchange differences on
表換算之兌換差額 translation of foreign
financial statements
8731 國外營運機構財務報 Exchange differences on
表換算之兌換差額 translation of foreign
financial statements
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 Share of other
他綜合損益份額 comprehensive income,
accounted for using equity
method
8751 採用權益法認列之透 Unrealized gains (losses)
過其他綜合損益按公 from investment in equity
允價值衡量之金融資 instrument measured at fair
value through other
產未實現損益
comprehensive income,
accounted for using equity
method
8752 採用權益法認列之避 Gains (losses) on hedging
險工具之損益 instruments, accounted for
using equity method
8753 採用權益法認列之國 Exchange differences on
外營運機構財務報表 translation of foreign
換算之兌換差額 financial statements,
accounted for using equity
method

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一級 二級 三級 四級
會計項目名稱 ACCOUNT NAME 項目說明 Description of Account
項目 項目 項目 項目
8754 採用權益法認列之未 Unrealized gains (losses) on
實現重估增值 revaluation, accounted for
using equity method
876 與本期其他綜合損益 Income tax related to
相關之所得稅 components of other
comprehensive income
8761 與本期其他綜合損益 Income tax related to
相關之所得稅 components of other
comprehensive income
88 本期綜合損益總額 Total comprehensive income 指本期稅後淨利(或淨損)及本期 The components of the profit (or
其他綜合損益之合計數。 loss) for the period and other
comprehensive income.

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