Added the accounting_account command to initialize the accounts in the accounting application.
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accounting/management/commands/accounting_accounts.py
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accounting/management/commands/accounting_accounts.py
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# The accounting application of the Mia project.
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# by imacat <imacat@mail.imacat.idv.tw>, 2020/9/1
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# Copyright (c) 2020 imacat.
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#
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# Licensed under the Apache License, Version 2.0 (the "License");
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# you may not use this file except in compliance with the License.
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# You may obtain a copy of the License at
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#
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# http://www.apache.org/licenses/LICENSE-2.0
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#
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# Unless required by applicable law or agreed to in writing, software
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# distributed under the License is distributed on an "AS IS" BASIS,
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# WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
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# See the License for the specific language governing permissions and
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# limitations under the License.
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"""The command to populate the database with the accounts.
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"""
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import getpass
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from typing import Optional, Dict
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from django.contrib.auth import get_user_model
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from django.core.exceptions import ObjectDoesNotExist
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from django.core.management import BaseCommand, CommandParser, CommandError
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from django.db import transaction
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from accounting.models import Account
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from accounting.utils import DataFiller
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class Command(BaseCommand):
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"""Populates the database with sample accounting data."""
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help = "Fills the database with the accounting accounts."
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def __init__(self):
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super().__init__()
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self._filler: Optional[DataFiller] = None
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def add_arguments(self, parser):
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"""Adds command line arguments to the parser.
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Args:
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parser (CommandParser): The command line argument parser.
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"""
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parser.add_argument("--user", "-u", help="User")
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def handle(self, *args, **options):
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"""Runs the command.
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Args:
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*args (list[str]): The command line arguments.
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**options (dict[str,str]): The command line switches.
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"""
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if Account.objects.count() > 0:
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error = "Refuse to initialize the account data with existing data."
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raise CommandError(error, returncode=1)
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# Gets the user to use
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user = self.get_user(options["user"])
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self.stdout.write(F"Initializing accounting accounts as \"{user}\"")
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with transaction.atomic():
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self._filler = DataFiller(user)
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self._filler.add_accounts([
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(1, "assets", "資產", "资产"),
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(2, "liabilities", "負債", "负债"),
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(3, "owners’ equity", "業主權益", "业主权益"),
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(4, "operating revenue", "營業收入", "营业收入"),
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(5, "operating costs", "營業成本", "营业成本"),
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(6, "operating expenses", "營業費用", "营业费用"),
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(7,
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"non-operating revenue and expenses, other income (expense)",
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"營業外收入及費用", "营业外收入及费用"),
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(8, "income tax expense (or benefit)", "所得稅費用(或利益)",
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"所得税费用(或利益)"),
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(9, "nonrecurring gain or loss", "非經常營業損益",
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"非经常营业损益"),
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(11, "current assets", "流動資產", "流动资产"),
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(12, "current assets", "流動資產", "流动资产"),
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(13, "funds and long-term investments", "基金及長期投資",
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"基金及长期投资"),
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(14, "property , plant, and equipment", "固定資產", "固定资产"),
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(15, "property , plant, and equipment", "固定資產", "固定资产"),
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(16, "depletable assets", "遞耗資產", "递耗资产"),
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(17, "intangible assets", "無形資產", "无形资产"),
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(18, "other assets", "其他資產", "其他资产"),
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(21, "current liabilities", "流動負債", "流动负债"),
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(22, "current liabilities", "流動負債", "流动负债"),
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(23, "long-term liabilities", "長期負債", "长期负债"),
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(28, "other liabilities", "其他負債", "其他负债"),
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(31, "capital", "資本", "资本"),
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(32, "additional paid-in capital", "資本公積", "资本公积"),
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(33, "retained earnings (accumulated deficit)",
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"保留盈餘(或累積虧損)", "保留盈余(或累积亏损)"),
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(34, "equity adjustments", "權益調整", "权益调整"),
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(35, "treasury stock", "庫藏股", "库藏股"),
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(36, "minority interest", "少數股權", "少数股权"),
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(41, "sales revenue", "銷貨收入", "销货收入"),
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(46, "service revenue", "勞務收入", "劳务收入"),
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(47, "agency revenue", "業務收入", "业务收入"),
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(48, "other operating revenue", "其他營業收入", "其他营业收入"),
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(51, "cost of goods sold", "銷貨成本", "销货成本"),
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(56, "service costs", "勞務成本", "劳务成本"),
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(57, "agency costs", "業務成本", "业务成本"),
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(58, "other operating costs", "其他營業成本", "其他营业成本"),
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(61, "selling expenses", "推銷費用", "推销费用"),
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(62, "general & administrative expenses", "管理及總務費用",
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"管理及总务费用"),
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(63, "research and development expenses", "研究發展費用",
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"研究发展费用"),
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(71, "non-operating revenue", "營業外收入", "营业外收入"),
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(72, "non-operating revenue", "營業外收入", "营业外收入"),
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(73, "non-operating revenue", "營業外收入", "营业外收入"),
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(74, "non-operating revenue", "營業外收入", "营业外收入"),
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(75, "non-operating expenses", "營業外費用", "营业外费用"),
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(76, "non-operating expenses", "營業外費用", "营业外费用"),
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(77, "non-operating expenses", "營業外費用", "营业外费用"),
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(78, "non-operating expenses", "營業外費用", "营业外费用"),
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(81, "income tax expense (or benefit)", "所得稅費用(或利益)",
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"所得税费用(或利益)"),
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(91, "gain (loss) from discontinued operations", "停業部門損益",
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"停业部门损益"),
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(92, "extraordinary gain or loss", "非常損益", "非常损益"),
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(93, "cumulative effect of changes in accounting principles",
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"會計原則變動累積影響數", "会计原则变动累积影响数"),
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(94, "minority interest income", "少數股權淨利", "少数股权净利"),
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(111, "cash and cash equivalents", "現金及約當現金",
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"现金及约当现金"),
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(112, "short-term investments", "短期投資", "短期投资"),
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(113, "notes receivable", "應收票據", "应收票据"),
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(114, "accounts receivable", "應收帳款", "应收帐款"),
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(118, "other receivables", "其他應收款", "其他应收款"),
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(121, "inventories", "存貨", "存货"),
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(122, "inventories", "存貨", "存货"),
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(125, "prepaid expenses", "預付費用", "预付费用"),
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(126, "prepayments", "預付款項", "预付款项"),
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(128, "other current assets", "其他流動資產", "其他流动资产"),
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(129, "other current assets", "其他流動資產", "其他流动资产"),
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(131, "funds", "基金", "基金"),
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(132, "long-term investments", "長期投資", "长期投资"),
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(141, "land", "土地", "土地"),
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(142, "land improvements", "土地改良物", "土地改良物"),
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(143, "buildings", "房屋及建物", "房屋及建物"),
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(144, "machinery and equipment", "機(器)具及設備",
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"机(器)具及设备"),
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(145, "machinery and equipment", "機(器)具及設備",
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"机(器)具及设备"),
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(146, "machinery and equipment", "機(器)具及設備",
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"机(器)具及设备"),
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(151, "leased assets", "租賃資產", "租赁资产"),
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(152, "leasehold improvements", "租賃權益改良", "租赁权益改良"),
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(156, "construction in progress and prepayments for equipment",
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"未完工程及預付購置設備款", "未完工程及预付购置设备款"),
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(158, "miscellaneous property, plant, and equipment",
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"雜項固定資產", "杂项固定资产"),
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(161, "depletable assets", "遞耗資產", "递耗资产"),
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(171, "trademarks", "商標權", "商标权"),
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(172, "patents", "專利權", "专利权"),
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(173, "franchise", "特許權", "特许权"),
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(174, "copyright", "著作權", "著作权"),
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(175, "computer software", "電腦軟體", "电脑软体"),
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(176, "goodwill", "商譽", "商誉"),
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(177, "organization costs", "開辦費", "开办费"),
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(178, "other intangibles", "其他無形資產", "其他无形资产"),
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(181, "deferred assets", "遞延資產", "递延资产"),
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(182, "idle assets", "閒置資產", "闲置资产"),
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(184, "long-term notes , accounts and overdue receivables",
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"長期應收票據及款項與催收帳款", "长期应收票据及款项与催收帐款"),
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(185, "assets leased to others", "出租資產", "出租资产"),
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(186, "refundable deposit", "存出保證金", "存出保证金"),
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(188, "miscellaneous assets", "雜項資產", "杂项资产"),
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(211, "short-term borrowings (debt)", "短期借款", "短期借款"),
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(212, "short-term notes and bills payable", "應付短期票券",
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"应付短期票券"),
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(213, "notes payable", "應付票據", "应付票据"),
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(214, "accounts pay able", "應付帳款", "应付帐款"),
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(216, "income taxes payable", "應付所得稅", "应付所得税"),
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(217, "accrued expenses", "應付費用", "应付费用"),
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(218, "other payables", "其他應付款", "其他应付款"),
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(219, "other payables", "其他應付款", "其他应付款"),
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(226, "advance receipts", "預收款項", "预收款项"),
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(227, "long-term liabilities -current portion",
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"一年或一營業週期內到期長期負債", "一年或一营业周期内到期长期负债"),
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(228, "other current liabilities", "其他流動負債",
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"其他流动负债"),
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(229, "other current liabilities", "其他流動負債",
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"其他流动负债"),
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(231, "corporate bonds payable", "應付公司債", "应付公司债"),
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(232, "long-term loans payable", "長期借款", "长期借款"),
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(233, "long-term notes and accounts payable",
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"長期應付票據及款項", "长期应付票据及款项"),
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(234, "accrued liabilities for land value increment tax",
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"估計應付土地增值稅", "估计应付土地增值税"),
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(235, "accrued pension liabilities", "應計退休金負債",
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"应计退休金负债"),
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(238, "other long-term liabilities", "其他長期負債",
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"其他长期负债"),
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(281, "deferred liabilities", "遞延負債", "递延负债"),
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(286, "deposits received", "存入保證金", "存入保证金"),
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(288, "miscellaneous liabilities", "雜項負債", "杂项负债"),
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(311, "capital", "資本（或股本）", "资本（或股本）"),
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(321, "paid-in capital in excess of par", "股票溢價", "股票溢价"),
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(323, "capital surplus from assets revaluation",
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"資產重估增值準備", "资产重估增值准备"),
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(324, "capital surplus from gain on disposal of assets",
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"處分資產溢價公積", "处分资产溢价公积"),
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(325, "capital surplus from business combination", "合併公積",
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"合并公积"),
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(326, "donated surplus", "受贈公積", "受赠公积"),
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(328, "other additional paid-in capital", "其他資本公積",
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"其他资本公积"),
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(331, "legal reserve", "法定盈餘公積", "法定盈余公积"),
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(332, "special reserve", "特別盈餘公積", "特别盈余公积"),
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(335,
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"retained earnings-unappropriated (or accumulated deficit)",
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"未分配盈餘(或累積虧損)", "未分配盈余(或累积亏损)"),
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(341,
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("unrealized loss on market value decline"
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" of long-term equity investments"),
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"長期股權投資未實現跌價損失", "长期股权投资未实现跌价损失"),
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(342, "cumulative translation adjustment", "累積換算調整數",
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"累积换算调整数"),
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(343, "net loss not recognized as pension cost",
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"未認列為退休金成本之淨損失", "未认列为退休金成本之净损失"),
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(351, "treasury stock", "庫藏股", "库藏股"),
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(361, "minority interest", "少數股權", "少数股权"),
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(411, "sales revenue", "銷貨收入", "销货收入"),
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(417, "sales return", "銷貨退回", "销货退回"),
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(419, "sales allowances", "銷貨折讓", "销货折让"),
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(461, "service revenue", "勞務收入", "劳务收入"),
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(471, "agency revenue", "業務收入", "业务收入"),
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(488, "other operating revenue", "其他營業收入—其他",
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"其他营业收入—其他"),
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(511, "cost of goods sold", "銷貨成本", "销货成本"),
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(512, "purchases", "進貨", "进货"),
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(513, "materials purchased", "進料", "进料"),
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(514, "direct labor", "直接人工", "直接人工"),
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(515, "manufacturing overhead", "製造費用", "制造费用"),
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(516, "manufacturing overhead", "製造費用", "制造费用"),
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(517, "manufacturing overhead", "製造費用", "制造费用"),
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(518, "manufacturing overhead", "製造費用", "制造费用"),
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(561, "service costs", "勞務成本", "劳务成本"),
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(571, "agency costs", "業務成本", "业务成本"),
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(588, "other operating costs-other", "其他營業成本—其他",
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"其他营业成本—其他"),
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(615, "selling expenses", "推銷費用", "推销费用"),
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(616, "selling expenses", "推銷費用", "推销费用"),
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(617, "selling expenses", "推銷費用", "推销费用"),
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(618, "selling expenses", "推銷費用", "推销费用"),
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(625, "general & administrative expenses", "管理及總務費用",
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"管理及总务费用"),
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(626, "general & administrative expenses", "管理及總務費用",
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"管理及总务费用"),
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(627, "general & administrative expenses", "管理及總務費用",
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"管理及总务费用"),
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(628, "general & administrative expenses", "管理及總務費用",
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"管理及总务费用"),
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(635, "research and development expenses", "研究發展費用",
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"研究发展费用"),
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(636, "research and development expenses", "研究發展費用",
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"研究发展费用"),
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(637, "research and development expenses", "研究發展費用",
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"研究发展费用"),
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(638, "research and development expenses", "研究發展費用",
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"研究发展费用"),
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(711, "interest revenue", "利息收入", "利息收入"),
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(712, "investment income", "投資收益", "投资收益"),
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(713, "foreign exchange gain", "兌換利益", "兑换利益"),
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(714, "gain on disposal of investments", "處分投資收益",
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"处分投资收益"),
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(715, "gain on disposal of assets", "處分資產溢價收入",
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"处分资产溢价收入"),
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(748, "other non-operating revenue", "其他營業外收入",
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"其他营业外收入"),
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(751, "interest expense", "利息費用", "利息费用"),
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(752, "investment loss", "投資損失", "投资损失"),
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(753, "foreign exchange loss", "兌換損失", "兑换损失"),
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(754, "loss on disposal of investments", "處分投資損失",
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"处分投资损失"),
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(755, "loss on disposal of assets", "處分資產損失",
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"处分资产损失"),
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(788, "other non-operating expenses", "其他營業外費用",
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"其他营业外费用"),
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(811, "income tax expense (or benefit)", "所得稅費用(或利益)",
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"所得税费用(或利益)"),
|
||||
(911, "income (loss) from operations of discontinued segments",
|
||||
"停業部門損益—停業前營業損益", "停业部门损益—停业前营业损益"),
|
||||
(912, "gain (loss) from disposal of discontinued segments",
|
||||
"停業部門損益—處分損益", "停业部门损益—处分损益"),
|
||||
(921, "extraordinary gain or loss", "非常損益", "非常损益"),
|
||||
(931, "cumulative effect of changes in accounting principles",
|
||||
"會計原則變動累積影響數", "会计原则变动累积影响数"),
|
||||
(941, "minority interest income", "少數股權淨利", "少数股权净利"),
|
||||
(1111, "cash on hand", "庫存現金", "库存现金"),
|
||||
(1112, "petty cash/revolving funds", "零用金/週轉金",
|
||||
"零用金/周转金"),
|
||||
(1113, "cash in banks", "銀行存款", "银行存款"),
|
||||
(1116, "cash in transit", "在途現金", "在途现金"),
|
||||
(1117, "cash equivalents", "約當現金", "约当现金"),
|
||||
(1118, "other cash and cash equivalents", "其他現金及約當現金",
|
||||
"其他现金及约当现金"),
|
||||
(1121, "short-term investments – stock", "短期投資—股票",
|
||||
"短期投资—股票"),
|
||||
(1122, "short-term investments – short-term notes and bills",
|
||||
"短期投資—短期票券", "短期投资—短期票券"),
|
||||
(1123, "short-term investments – government bonds",
|
||||
"短期投資—政府債券", "短期投资—政府债券"),
|
||||
(1124, "short-term investments – beneficiary certificates",
|
||||
"短期投資—受益憑證", "短期投资—受益凭证"),
|
||||
(1125, "short-term investments – corporate bonds",
|
||||
"短期投資—公司債", "短期投资—公司债"),
|
||||
(1128, "short-term investments – other", "短期投資—其他",
|
||||
"短期投资—其他"),
|
||||
(1129,
|
||||
"allowance for reduction of short-term investment to market",
|
||||
"備抵短期投資跌價損失", "备抵短期投资跌价损失"),
|
||||
(1131, "notes receivable", "應收票據", "应收票据"),
|
||||
(1132, "discounted notes receivable", "應收票據貼現",
|
||||
"应收票据贴现"),
|
||||
(1137, "notes receivable – related parties", "應收票據—關係人",
|
||||
"应收票据—关系人"),
|
||||
(1138, "other notes receivable", "其他應收票據", "其他应收票据"),
|
||||
(1139,
|
||||
"allowance for uncollectible accounts – notes receivable",
|
||||
"備抵呆帳－應收票據", "备抵呆帐－应收票据"),
|
||||
(1141, "accounts receivable", "應收帳款", "应收帐款"),
|
||||
(1142, "installment accounts receivable", "應收分期帳款",
|
||||
"应收分期帐款"),
|
||||
(1147, "accounts receivable – related parties",
|
||||
"應收帳款—關係人", "应收帐款—关系人"),
|
||||
(1149,
|
||||
"allowance for uncollectible accounts – accounts receivable",
|
||||
"備抵呆帳－應收帳款", "备抵呆帐－应收帐款"),
|
||||
(1181, "forward exchange contract receivable", "應收出售遠匯款",
|
||||
"应收出售远汇款"),
|
||||
(1182,
|
||||
"forward exchange contract receivable – foreign currencies",
|
||||
"應收遠匯款—外幣", "应收远汇款—外币"),
|
||||
(1183, "discount on forward ex-change contract", "買賣遠匯折價",
|
||||
"买卖远汇折价"),
|
||||
(1184, "earned revenue receivable", "應收收益", "应收收益"),
|
||||
(1185, "income tax refund receivable", "應收退稅款",
|
||||
"应收退税款"),
|
||||
(1187, "other receivables – related parties",
|
||||
"其他應收款—關係人", "其他应收款—关系人"),
|
||||
(1188, "other receivables – other", "其他應收款—其他",
|
||||
"其他应收款—其他"),
|
||||
(1189,
|
||||
"allowance for uncollectible accounts – other receivables",
|
||||
"備抵呆帳—其他應收款", "备抵呆帐—其他应收款"),
|
||||
(1211, "merchandise inventory", "商品存貨", "商品存货"),
|
||||
(1212, "consigned goods", "寄銷商品", "寄销商品"),
|
||||
(1213, "goods in transit", "在途商品", "在途商品"),
|
||||
(1219, "allowance for reduction of inventory to market",
|
||||
"備抵存貨跌價損失", "备抵存货跌价损失"),
|
||||
(1221, "finished goods", "製成品", "制成品"),
|
||||
(1222, "consigned finished goods", "寄銷製成品", "寄销制成品"),
|
||||
(1223, "by-products", "副產品", "副产品"),
|
||||
(1224, "work in process", "在製品", "在制品"),
|
||||
(1225, "work in process – outsourced", "委外加工", "委外加工"),
|
||||
(1226, "raw materials", "原料", "原料"),
|
||||
(1227, "supplies", "物料", "物料"),
|
||||
(1228, "materials and supplies in transit", "在途原物料",
|
||||
"在途原物料"),
|
||||
(1229, "allowance for reduction of inventory to market",
|
||||
"備抵存貨跌價損失", "备抵存货跌价损失"),
|
||||
(1251, "prepaid payroll", "預付薪資", "预付薪资"),
|
||||
(1252, "prepaid rents", "預付租金", "预付租金"),
|
||||
(1253, "prepaid insurance", "預付保險費", "预付保险费"),
|
||||
(1254, "office supplies", "用品盤存", "用品盘存"),
|
||||
(1255, "prepaid income tax", "預付所得稅", "预付所得税"),
|
||||
(1258, "other prepaid expenses", "其他預付費用", "其他预付费用"),
|
||||
(1261, "prepayment for purchases", "預付貨款", "预付货款"),
|
||||
(1268, "other prepayments", "其他預付款項", "其他预付款项"),
|
||||
(1281, "VAT paid ( or input tax)", "進項稅額", "进项税额"),
|
||||
(1282, "excess VAT paid (or overpaid VAT)", "留抵稅額",
|
||||
"留抵税额"),
|
||||
(1283, "temporary payments", "暫付款", "暂付款"),
|
||||
(1284, "payment on behalf of others", "代付款", "代付款"),
|
||||
(1285, "advances to employees", "員工借支", "员工借支"),
|
||||
(1286, "refundable deposits", "存出保證金", "存出保证金"),
|
||||
(1287, "certificate of deposit-restricted", "受限制存款",
|
||||
"受限制存款"),
|
||||
(1291, "deferred income tax assets", "遞延所得稅資產",
|
||||
"递延所得税资产"),
|
||||
(1292, "deferred foreign exchange losses", "遞延兌換損失",
|
||||
"递延兑换损失"),
|
||||
(1293, "owners’ (stockholders’) current account",
|
||||
"業主(股東)往來", "业主(股东)往来"),
|
||||
(1294, "current account with others", "同業往來", "同业往来"),
|
||||
(1298, "other current assets – other", "其他流動資產—其他",
|
||||
"其他流动资产—其他"),
|
||||
(1311, "redemption fund (or sinking fund)", "償債基金",
|
||||
"偿债基金"),
|
||||
(1312, "fund for improvement and expansion", "改良及擴充基金",
|
||||
"改良及扩充基金"),
|
||||
(1313, "contingency fund", "意外損失準備基金", "意外损失准备基金"),
|
||||
(1314, "pension fund", "退休基金", "退休基金"),
|
||||
(1318, "other funds", "其他基金", "其他基金"),
|
||||
(1321, "long-term equity investments", "長期股權投資",
|
||||
"长期股权投资"),
|
||||
(1322, "long-term bond investments", "長期債券投資",
|
||||
"长期债券投资"),
|
||||
(1323, "long-term real estate in-vestments", "長期不動產投資",
|
||||
"长期不动产投资"),
|
||||
(1324, "cash surrender value of life insurance",
|
||||
"人壽保險現金解約價值", "人寿保险现金解约价值"),
|
||||
(1328, "other long-term investments", "其他長期投資",
|
||||
"其他长期投资"),
|
||||
(1329,
|
||||
("allowance for excess of cost over market value"
|
||||
" of long-term investments"),
|
||||
"備抵長期投資跌價損失", "备抵长期投资跌价损失"),
|
||||
(1411, "land", "土地", "土地"),
|
||||
(1418, "land – revaluation increments", "土地—重估增值",
|
||||
"土地—重估增值"),
|
||||
(1421, "land improvements", "土地改良物", "土地改良物"),
|
||||
(1428, "land improvements – revaluation increments",
|
||||
"土地改良物—重估增值", "土地改良物—重估增值"),
|
||||
(1429, "accumulated depreciation – land improvements",
|
||||
"累積折舊—土地改良物", "累积折旧—土地改良物"),
|
||||
(1431, "buildings", "房屋及建物", "房屋及建物"),
|
||||
(1438, "buildings –revaluation increments",
|
||||
"房屋及建物—重估增值", "房屋及建物—重估增值"),
|
||||
(1439, "accumulated depreciation – buildings",
|
||||
"累積折舊—房屋及建物", "累积折旧—房屋及建物"),
|
||||
(1441, "machinery", "機(器)具", "机(器)具"),
|
||||
(1448, "machinery – revaluation increments", "機(器)具—重估增值",
|
||||
"机(器)具—重估增值"),
|
||||
(1449, "accumulated depreciation – machinery",
|
||||
"累積折舊—機(器)具", "累积折旧—机(器)具"),
|
||||
(1511, "leased assets", "租賃資產", "租赁资产"),
|
||||
(1519, "accumulated depreciation – leased assets",
|
||||
"累積折舊—租賃資產", "累积折旧—租赁资产"),
|
||||
(1521, "leasehold improvements", "租賃權益改良", "租赁权益改良"),
|
||||
(1529, "accumulated depreciation – leasehold improvements",
|
||||
"累積折舊—租賃權益改良", "累积折旧—租赁权益改良"),
|
||||
(1561, "construction in progress", "未完工程", "未完工程"),
|
||||
(1562, "prepayment for equipment", "預付購置設備款",
|
||||
"预付购置设备款"),
|
||||
(1581, "miscellaneous property, plant, and equipment",
|
||||
"雜項固定資產", "杂项固定资产"),
|
||||
(1588,
|
||||
("miscellaneous property, plant, and equipment"
|
||||
" – revaluation increments"),
|
||||
"雜項固定資產—重估增值", "杂项固定资产—重估增值"),
|
||||
(1589,
|
||||
("accumulated depreciation"
|
||||
" – miscellaneous property, plant, and equipment"),
|
||||
"累積折舊—雜項固定資產", "累积折旧—杂项固定资产"),
|
||||
(1611, "natural resources", "天然資源", "天然资源"),
|
||||
(1618, "natural resources –revaluation increments",
|
||||
"天然資源—重估增值", "天然资源—重估增值"),
|
||||
(1619, "accumulated depletion – natural resources",
|
||||
"累積折耗—天然資源", "累积折耗—天然资源"),
|
||||
(1711, "trademarks", "商標權", "商标权"),
|
||||
(1721, "patents", "專利權", "专利权"),
|
||||
(1731, "franchise", "特許權", "特许权"),
|
||||
(1741, "copyright", "著作權", "著作权"),
|
||||
(1751, "computer software cost", "電腦軟體", "电脑软体"),
|
||||
(1761, "goodwill", "商譽", "商誉"),
|
||||
(1771, "organization costs", "開辦費", "开办费"),
|
||||
(1781, "deferred pension costs", "遞延退休金成本",
|
||||
"递延退休金成本"),
|
||||
(1782, "leasehold improvements", "租賃權益改良", "租赁权益改良"),
|
||||
(1788, "other intangible assets – other", "其他無形資產—其他",
|
||||
"其他无形资产—其他"),
|
||||
(1811, "deferred bond issuance costs", "債券發行成本",
|
||||
"债券发行成本"),
|
||||
(1812, "long-term prepaid rent", "長期預付租金", "长期预付租金"),
|
||||
(1813, "long-term prepaid insurance", "長期預付保險費",
|
||||
"长期预付保险费"),
|
||||
(1814, "deferred income tax assets", "遞延所得稅資產",
|
||||
"递延所得税资产"),
|
||||
(1815, "prepaid pension cost", "預付退休金", "预付退休金"),
|
||||
(1818, "other deferred assets", "其他遞延資產", "其他递延资产"),
|
||||
(1821, "idle assets", "閒置資產", "闲置资产"),
|
||||
(1841, "long-term notes receivable", "長期應收票據",
|
||||
"长期应收票据"),
|
||||
(1842, "long-term accounts receivable", "長期應收帳款",
|
||||
"长期应收帐款"),
|
||||
(1843, "overdue receivables", "催收帳款", "催收帐款"),
|
||||
(1847,
|
||||
("long-term notes, accounts and overdue receivables"
|
||||
" – related parties"),
|
||||
"長期應收票據及款項與催收帳款—關係人",
|
||||
"长期应收票据及款项与催收帐款—关系人"),
|
||||
(1848, "other long-term receivables", "其他長期應收款項",
|
||||
"其他长期应收款项"),
|
||||
(1849,
|
||||
("allowance for uncollectible accounts"
|
||||
" – long-term notes, accounts and overdue receivables"),
|
||||
"備抵呆帳—長期應收票據及款項與催收帳款",
|
||||
"备抵呆帐—长期应收票据及款项与催收帐款"),
|
||||
(1851, "assets leased to others", "出租資產", "出租资产"),
|
||||
(1858,
|
||||
("assets leased to others"
|
||||
" – incremental value from revaluation"),
|
||||
"出租資產—重估增值", "出租资产—重估增值"),
|
||||
(1859, "accumulated depreciation – assets leased to others",
|
||||
"累積折舊—出租資產", "累积折旧—出租资产"),
|
||||
(1861, "refundable deposits", "存出保證金", "存出保证金"),
|
||||
(1881, "certificate of deposit – restricted", "受限制存款",
|
||||
"受限制存款"),
|
||||
(1888, "miscellaneous assets – other", "雜項資產—其他",
|
||||
"杂项资产—其他"),
|
||||
(2111, "bank overdraft", "銀行透支", "银行透支"),
|
||||
(2112, "bank loan", "銀行借款", "银行借款"),
|
||||
(2114, "short-term borrowings – owners", "短期借款—業主",
|
||||
"短期借款—业主"),
|
||||
(2115, "short-term borrowings – employees", "短期借款—員工",
|
||||
"短期借款—员工"),
|
||||
(2117, "short-term borrowings – related parties",
|
||||
"短期借款—關係人", "短期借款—关系人"),
|
||||
(2118, "short-term borrowings – other", "短期借款—其他",
|
||||
"短期借款—其他"),
|
||||
(2121, "commercial paper payable", "應付商業本票",
|
||||
"应付商业本票"),
|
||||
(2122, "bank acceptance", "銀行承兌匯票", "银行承兑汇票"),
|
||||
(2128, "other short-term notes and bills payable",
|
||||
"其他應付短期票券",
|
||||
"其他应付短期票券"),
|
||||
(2129, "discount on short-term notes and bills payable",
|
||||
"應付短期票券折價", "应付短期票券折价"),
|
||||
(2131, "notes payable", "應付票據", "应付票据"),
|
||||
(2137, "notes payable – related parties", "應付票據—關係人",
|
||||
"应付票据—关系人"),
|
||||
(2138, "other notes payable", "其他應付票據", "其他应付票据"),
|
||||
(2141, "accounts payable", "應付帳款", "应付帐款"),
|
||||
(2147, "accounts payable – related parties", "應付帳款—關係人",
|
||||
"应付帐款—关系人"),
|
||||
(2161, "income tax payable", "應付所得稅", "应付所得税"),
|
||||
(2171, "accrued payroll", "應付薪工", "应付薪工"),
|
||||
(2172, "accrued rent payable", "應付租金", "应付租金"),
|
||||
(2173, "accrued interest payable", "應付利息", "应付利息"),
|
||||
(2174, "accrued VAT payable", "應付營業稅", "应付营业税"),
|
||||
(2175, "accrued taxes payable – other", "應付稅捐—其他",
|
||||
"应付税捐—其他"),
|
||||
(2178, "other accrued expenses payable", "其他應付費用",
|
||||
"其他应付费用"),
|
||||
(2181, "forward exchange contract payable", "應付購入遠匯款",
|
||||
"应付购入远汇款"),
|
||||
(2182,
|
||||
"forward exchange contract payable – foreign currencies",
|
||||
"應付遠匯款—外幣", "应付远汇款—外币"),
|
||||
(2183, "premium on forward exchange contract", "買賣遠匯溢價",
|
||||
"买卖远汇溢价"),
|
||||
(2184, "payables on land and building purchased",
|
||||
"應付土地房屋款", "应付土地房屋款"),
|
||||
(2185, "Payables on equipment", "應付設備款", "应付设备款"),
|
||||
(2187, "other payables – related parties", "其他應付款—關係人",
|
||||
"其他应付款—关系人"),
|
||||
(2191, "dividend payable", "應付股利", "应付股利"),
|
||||
(2192, "bonus payable", "應付紅利", "应付红利"),
|
||||
(2193, "compensation payable to directors and supervisors",
|
||||
"應付董監事酬勞", "应付董监事酬劳"),
|
||||
(2198, "other payables – other", "其他應付款—其他",
|
||||
"其他应付款—其他"),
|
||||
(2261, "sales revenue received in advance", "預收貨款",
|
||||
"预收货款"),
|
||||
(2262, "revenue received in advance", "預收收入", "预收收入"),
|
||||
(2268, "other advance receipts", "其他預收款", "其他预收款"),
|
||||
(2271, "corporate bonds payable – current portion",
|
||||
"一年或一營業週期內到期公司債", "一年或一营业周期内到期公司债"),
|
||||
(2272, "long-term loans payable – current portion",
|
||||
"一年或一營業週期內到期長期借款", "一年或一营业周期内到期长期借款"),
|
||||
(2273,
|
||||
("long-term notes and accounts payable due"
|
||||
" within one year or one operating cycle"),
|
||||
"一年或一營業週期內到期長期應付票據及款項",
|
||||
"一年或一营业周期内到期长期应付票据及款项"),
|
||||
(2277,
|
||||
("long-term notes and accounts payables to related parties"
|
||||
" – current portion"),
|
||||
"一年或一營業週期內到期長期應付票據及款項—關係人",
|
||||
"一年或一营业周期内到期长期应付票据及款项—关系人"),
|
||||
(2278, "other long-term liabilities – current portion",
|
||||
"其他一年或一營業週期內到期長期負債",
|
||||
"其他一年或一营业周期内到期长期负债"),
|
||||
(2281, "VAT received (or output tax)", "銷項稅額", "销项税额"),
|
||||
(2283, "temporary receipts", "暫收款", "暂收款"),
|
||||
(2284, "receipts under custody", "代收款", "代收款"),
|
||||
(2285, "estimated warranty liabilities", "估計售後服務/保固負債",
|
||||
"估计售后服务/保固负债"),
|
||||
(2291, "deferred income tax liabilities", "遞延所得稅負債",
|
||||
"递延所得税负债"),
|
||||
(2292, "deferred foreign exchange gain", "遞延兌換利益",
|
||||
"递延兑换利益"),
|
||||
(2293, "owners’ current account", "業主(股東)往來",
|
||||
"业主(股东)往来"),
|
||||
(2294, "current account with others", "同業往來", "同业往来"),
|
||||
(2298, "other current liabilities – others", "其他流動負債—其他",
|
||||
"其他流动负债—其他"),
|
||||
(2311, "corporate bonds payable", "應付公司債", "应付公司债"),
|
||||
(2319, "premium (discount) on corporate bonds payable",
|
||||
"應付公司債溢(折)價", "应付公司债溢(折)价"),
|
||||
(2321, "long-term loans payable – bank", "長期銀行借款",
|
||||
"长期银行借款"),
|
||||
(2324, "long-term loans payable – owners", "長期借款—業主",
|
||||
"长期借款—业主"),
|
||||
(2325, "long-term loans payable – employees", "長期借款—員工",
|
||||
"长期借款—员工"),
|
||||
(2327, "long-term loans payable – related parties",
|
||||
"長期借款—關係人", "长期借款—关系人"),
|
||||
(2328, "long-term loans payable – other", "長期借款—其他",
|
||||
"长期借款—其他"),
|
||||
(2331, "long-term notes payable", "長期應付票據", "长期应付票据"),
|
||||
(2332, "long-term accounts pay-able", "長期應付帳款",
|
||||
"长期应付帐款"),
|
||||
(2333, "long-term capital lease liabilities", "長期應付租賃負債",
|
||||
"长期应付租赁负债"),
|
||||
(2337,
|
||||
"Long-term notes and accounts payable – related parties",
|
||||
"長期應付票據及款項—關係人", "长期应付票据及款项—关系人"),
|
||||
(2338, "other long-term payables", "其他長期應付款項",
|
||||
"其他长期应付款项"),
|
||||
(2341, "estimated accrued land value incremental tax pay-able",
|
||||
"估計應付土地增值稅", "估计应付土地增值税"),
|
||||
(2351, "accrued pension liabilities", "應計退休金負債",
|
||||
"应计退休金负债"),
|
||||
(2388, "other long-term liabilities – other",
|
||||
"其他長期負債—其他", "其他长期负债—其他"),
|
||||
(2811, "deferred revenue", "遞延收入", "递延收入"),
|
||||
(2814, "deferred income tax liabilities", "遞延所得稅負債",
|
||||
"递延所得税负债"),
|
||||
(2818, "other deferred liabilities", "其他遞延負債",
|
||||
"其他递延负债"),
|
||||
(2861, "guarantee deposit received", "存入保證金", "存入保证金"),
|
||||
(2888, "miscellaneous liabilities – other", "雜項負債—其他",
|
||||
"杂项负债—其他"),
|
||||
(3111, "capital – common stock", "普通股股本", "普通股股本"),
|
||||
(3112, "capital – preferred stock", "特別股股本", "特别股股本"),
|
||||
(3113, "capital collected in advance", "預收股本", "预收股本"),
|
||||
(3114, "stock dividends to be distributed", "待分配股票股利",
|
||||
"待分配股票股利"),
|
||||
(3115, "capital", "資本", "资本"),
|
||||
(3211, "paid-in capital in excess of par- common stock",
|
||||
"普通股股票溢價", "普通股股票溢价"),
|
||||
(3212, "paid-in capital in excess of par- preferred stock",
|
||||
"特別股股票溢價", "特别股股票溢价"),
|
||||
(3231, "capital surplus from assets revaluation",
|
||||
"資產重估增值準備", "资产重估增值准备"),
|
||||
(3241, "capital surplus from gain on disposal of assets",
|
||||
"處分資產溢價公積", "处分资产溢价公积"),
|
||||
(3251, "capital surplus from business combination", "合併公積",
|
||||
"合并公积"),
|
||||
(3261, "donated surplus", "受贈公積", "受赠公积"),
|
||||
(3281,
|
||||
("additional paid-in capital from investee"
|
||||
" under equity method"),
|
||||
"權益法長期股權投資資本公積", "权益法长期股权投资资本公积"),
|
||||
(3282,
|
||||
"additional paid-in capital – treasury stock trans-actions",
|
||||
"資本公積—庫藏股票交易", "资本公积—库藏股票交易"),
|
||||
(3311, "legal reserve", "法定盈餘公積", "法定盈余公积"),
|
||||
(3321, "contingency reserve", "意外損失準備", "意外损失准备"),
|
||||
(3322, "improvement and expansion reserve", "改良擴充準備",
|
||||
"改良扩充准备"),
|
||||
(3323, "special reserve for redemption of liabilities",
|
||||
"償債準備", "偿债准备"),
|
||||
(3328, "other special reserve", "其他特別盈餘公積",
|
||||
"其他特别盈余公积"),
|
||||
(3351, "accumulated profit or loss", "累積盈虧",
|
||||
"累积盈亏"),
|
||||
(3352, "prior period adjustments", "前期損益調整",
|
||||
"前期损益调整"),
|
||||
(3353, "net income or loss for current period", "本期損益",
|
||||
"本期损益"),
|
||||
(3411,
|
||||
("unrealized loss on market value decline"
|
||||
" of long-term equity investments"),
|
||||
"長期股權投資未實現跌價損失", "长期股权投资未实现跌价损失"),
|
||||
(3421, "cumulative translation adjustments", "累積換算調整數",
|
||||
"累积换算调整数"),
|
||||
(3431, "net loss not recognized as pension costs",
|
||||
"未認列為退休金成本之淨損失", "未认列为退休金成本之净损失"),
|
||||
(3511, "treasury stock", "庫藏股", "库藏股"),
|
||||
(3611, "minority interest", "少數股權", "少数股权"),
|
||||
(4111, "sales revenue", "銷貨收入", "销货收入"),
|
||||
(4112, "installment sales revenue", "分期付款銷貨收入",
|
||||
"分期付款销货收入"),
|
||||
(4171, "sales return", "銷貨退回", "销货退回"),
|
||||
(4191, "sales discounts and allowances", "銷貨折讓", "销货折让"),
|
||||
(4611, "service revenue", "勞務收入", "劳务收入"),
|
||||
(4711, "agency revenue", "業務收入", "业务收入"),
|
||||
(4888, "other operating revenue – other", "其他營業收入—其他",
|
||||
"其他营业收入—其他"),
|
||||
(5111, "cost of goods sold", "銷貨成本", "销货成本"),
|
||||
(5112, "installment cost of goods sold", "分期付款銷貨成本",
|
||||
"分期付款销货成本"),
|
||||
(5121, "purchases", "進貨", "进货"),
|
||||
(5122, "purchase expenses", "進貨費用", "进货费用"),
|
||||
(5123, "purchase returns", "進貨退出", "进货退出"),
|
||||
(5124, "charges on purchased merchandise", "進貨折讓",
|
||||
"进货折让"),
|
||||
(5131, "material purchased", "進料", "进料"),
|
||||
(5132, "charges on purchased material", "進料費用", "进料费用"),
|
||||
(5133, "material purchase returns", "進料退出", "进料退出"),
|
||||
(5134, "material purchase allowances", "進料折讓", "进料折让"),
|
||||
(5141, "direct labor", "直接人工", "直接人工"),
|
||||
(5151, "indirect labor", "間接人工", "间接人工"),
|
||||
(5152, "rent expense, rent", "租金支出", "租金支出"),
|
||||
(5153, "office supplies (expense)", "文具用品", "文具用品"),
|
||||
(5154, "travelling expense, travel", "旅費", "旅费"),
|
||||
(5155, "shipping expenses, freight", "運費", "运费"),
|
||||
(5156, "postage (expenses)", "郵電費", "邮电费"),
|
||||
(5157, "repair (s) and maintenance (expense )", "修繕費",
|
||||
"修缮费"),
|
||||
(5158, "packing expenses", "包裝費", "包装费"),
|
||||
(5161, "utilities (expense)", "水電瓦斯費", "水电瓦斯费"),
|
||||
(5162, "insurance (expense)", "保險費", "保险费"),
|
||||
(5163, "manufacturing overhead – outsourced", "加工費",
|
||||
"加工费"),
|
||||
(5166, "taxes", "稅捐", "税捐"),
|
||||
(5168, "depreciation expense", "折舊", "折旧"),
|
||||
(5169, "various amortization", "各項耗竭及攤提", "各项耗竭及摊提"),
|
||||
(5172, "meal (expenses)", "伙食費", "伙食费"),
|
||||
(5173, "employee benefits/welfare", "職工福利", "职工福利"),
|
||||
(5176, "training (expense)", "訓練費", "训练费"),
|
||||
(5177, "indirect materials", "間接材料", "间接材料"),
|
||||
(5188, "other manufacturing expenses", "其他製造費用",
|
||||
"其他制造费用"),
|
||||
(5611, "service costs", "勞務成本", "劳务成本"),
|
||||
(5711, "agency costs", "業務成本", "业务成本"),
|
||||
(5888, "other operating costs – other", "其他營業成本—其他",
|
||||
"其他营业成本—其他"),
|
||||
(6151, "payroll expense", "薪資支出", "薪资支出"),
|
||||
(6152, "rent expense, rent", "租金支出", "租金支出"),
|
||||
(6153, "office supplies (expense)", "文具用品", "文具用品"),
|
||||
(6154, "travelling expense, travel", "旅費", "旅费"),
|
||||
(6155, "shipping expenses, freight", "運費", "运费"),
|
||||
(6156, "postage (expenses)", "郵電費", "邮电费"),
|
||||
(6157, "repair (s) and maintenance (expense)", "修繕費",
|
||||
"修缮费"),
|
||||
(6159, "advertisement expense, advertisement", "廣告費",
|
||||
"广告费"),
|
||||
(6161, "utilities (expense)", "水電瓦斯費", "水电瓦斯费"),
|
||||
(6162, "insurance (expense)", "保險費", "保险费"),
|
||||
(6164, "entertainment (expense)", "交際費", "交际费"),
|
||||
(6165, "donation (expense)", "捐贈", "捐赠"),
|
||||
(6166, "taxes", "稅捐", "税捐"),
|
||||
(6167, "loss on uncollectible accounts", "呆帳損失", "呆帐损失"),
|
||||
(6168, "depreciation expense", "折舊", "折旧"),
|
||||
(6169, "various amortization", "各項耗竭及攤提", "各项耗竭及摊提"),
|
||||
(6172, "meal (expenses)", "伙食費", "伙食费"),
|
||||
(6173, "employee benefits/welfare", "職工福利", "职工福利"),
|
||||
(6175, "commission (expense)", "佣金支出", "佣金支出"),
|
||||
(6176, "training (expense)", "訓練費", "训练费"),
|
||||
(6188, "other selling expenses", "其他推銷費用", "其他推销费用"),
|
||||
(6251, "payroll expense", "薪資支出", "薪资支出"),
|
||||
(6252, "rent expense, rent", "租金支出", "租金支出"),
|
||||
(6253, "office supplies", "文具用品", "文具用品"),
|
||||
(6254, "travelling expense, travel", "旅費", "旅费"),
|
||||
(6255, "shipping expenses,freight", "運費", "运费"),
|
||||
(6256, "postage (expenses)", "郵電費", "邮电费"),
|
||||
(6257, "repair (s) and maintenance (expense)", "修繕費",
|
||||
"修缮费"),
|
||||
(6259, "advertisement expense, advertisement", "廣告費",
|
||||
"广告费"),
|
||||
(6261, "utilities (expense)", "水電瓦斯費", "水电瓦斯费"),
|
||||
(6262, "insurance (expense)", "保險費", "保险费"),
|
||||
(6264, "entertainment (expense)", "交際費", "交际费"),
|
||||
(6265, "donation (expense)", "捐贈", "捐赠"),
|
||||
(6266, "taxes", "稅捐", "税捐"),
|
||||
(6267, "loss on uncollectible accounts", "呆帳損失", "呆帐损失"),
|
||||
(6268, "depreciation expense", "折舊", "折旧"),
|
||||
(6269, "various amortization", "各項耗竭及攤提", "各项耗竭及摊提"),
|
||||
(6271, "loss on export sales", "外銷損失", "外销损失"),
|
||||
(6272, "meal (expenses)", "伙食費", "伙食费"),
|
||||
(6273, "employee benefits/welfare", "職工福利", "职工福利"),
|
||||
(6274, "research and development expense", "研究發展費用",
|
||||
"研究发展费用"),
|
||||
(6275, "commission (expense)", "佣金支出", "佣金支出"),
|
||||
(6276, "training (expense)", "訓練費", "训练费"),
|
||||
(6278, "professional service fees", "勞務費", "劳务费"),
|
||||
(6288, "other general and administrative expenses",
|
||||
"其他管理及總務費用", "其他管理及总务费用"),
|
||||
(6351, "payroll expense", "薪資支出", "薪资支出"),
|
||||
(6352, "rent expense, rent", "租金支出", "租金支出"),
|
||||
(6353, "office supplies", "文具用品", "文具用品"),
|
||||
(6354, "travelling expense, travel", "旅費", "旅费"),
|
||||
(6355, "shipping expenses, freight", "運費", "运费"),
|
||||
(6356, "postage (expenses)", "郵電費", "邮电费"),
|
||||
(6357, "repair (s) and maintenance (expense)", "修繕費",
|
||||
"修缮费"),
|
||||
(6361, "utilities (expense)", "水電瓦斯費", "水电瓦斯费"),
|
||||
(6362, "insurance (expense)", "保險費", "保险费"),
|
||||
(6364, "entertainment (expense)", "交際費", "交际费"),
|
||||
(6366, "taxes", "稅捐", "税捐"),
|
||||
(6368, "depreciation expense", "折舊", "折旧"),
|
||||
(6369, "various amortization", "各項耗竭及攤提",
|
||||
"各项耗竭及摊提"),
|
||||
(6372, "meal (expenses)", "伙食費", "伙食费"),
|
||||
(6373, "employee benefits/welfare", "職工福利", "职工福利"),
|
||||
(6376, "training (expense)", "訓練費", "训练费"),
|
||||
(6378, "other research and development expenses",
|
||||
"其他研究發展費用", "其他研究发展费用"),
|
||||
(7111, "interest revenue/income", "利息收入", "利息收入"),
|
||||
(7121, "investment income recognized under equity method",
|
||||
"權益法認列之投資收益", "权益法认列之投资收益"),
|
||||
(7122, "dividends income", "股利收入", "股利收入"),
|
||||
(7123,
|
||||
"gain on market price recovery of short-term investment",
|
||||
"短期投資市價回升利益", "短期投资市价回升利益"),
|
||||
(7131, "foreign exchange gain", "兌換利益", "兑换利益"),
|
||||
(7141, "gain on disposal of investments", "處分投資收益",
|
||||
"处分投资收益"),
|
||||
(7151, "gain on disposal of assets", "處分資產溢價收入",
|
||||
"处分资产溢价收入"),
|
||||
(7481, "donation income", "捐贈收入", "捐赠收入"),
|
||||
(7482, "rent revenue/income", "租金收入", "租金收入"),
|
||||
(7483, "commission revenue/income", "佣金收入", "佣金收入"),
|
||||
(7484, "revenue from sale of scraps", "出售下腳及廢料收入",
|
||||
"出售下脚及废料收入"),
|
||||
(7485, "gain on physical inventory", "存貨盤盈", "存货盘盈"),
|
||||
(7486, "gain from price recovery of inventory",
|
||||
"存貨跌價回升利益", "存货跌价回升利益"),
|
||||
(7487, "gain on reversal of bad debts", "壞帳轉回利益",
|
||||
"坏帐转回利益"),
|
||||
(7488, "other non-operating revenue – other items",
|
||||
"其他營業外收入—其他",
|
||||
"其他营业外收入—其他"),
|
||||
(7511, "interest expense", "利息費用", "利息费用"),
|
||||
(7521, "investment loss recognized under equity method",
|
||||
"權益法認列之投資損失", "权益法认列之投资损失"),
|
||||
(7523,
|
||||
("unrealized loss on reduction"
|
||||
" of short-term investments to market"),
|
||||
"短期投資未實現跌價損失", "短期投资未实现跌价损失"),
|
||||
(7531, "foreign exchange loss", "兌換損失", "兑换损失"),
|
||||
(7541, "loss on disposal of investments", "處分投資損失",
|
||||
"处分投资损失"),
|
||||
(7551, "loss on disposal of assets", "處分資產損失",
|
||||
"处分资产损失"),
|
||||
(7881, "loss on work stoppages", "停工損失", "停工损失"),
|
||||
(7882, "casualty loss", "災害損失", "灾害损失"),
|
||||
(7885, "loss on physical inventory", "存貨盤損", "存货盘损"),
|
||||
(7886,
|
||||
("loss for market price decline"
|
||||
" and obsolete and slow-moving inventories"),
|
||||
"存貨跌價及呆滯損失", "存货跌价及呆滞损失"),
|
||||
(7888, "other non-operating expenses – other",
|
||||
"其他營業外費用—其他", "其他营业外费用—其他"),
|
||||
(8111, "income tax expense ( or benefit)", "所得稅費用（或利益）",
|
||||
"所得税费用（或利益）"),
|
||||
(9111, "income (loss) from operations of discontinued segment",
|
||||
"停業部門損益—停業前營業損益", "停业部门损益—停业前营业损益"),
|
||||
(9121, "gain (loss) from disposal of discontinued segment",
|
||||
"停業部門損益—處分損益", "停业部门损益—处分损益"),
|
||||
(9211, "extraordinary gain or loss", "非常損益", "非常损益"),
|
||||
(9311, "cumulative effect of changes in accounting principles",
|
||||
"會計原則變動累積影響數", "会计原则变动累积影响数"),
|
||||
(9411, "minority interest income", "少數股權淨利",
|
||||
"少数股权净利"),
|
||||
])
|
||||
|
||||
@staticmethod
|
||||
def get_user(username_option):
|
||||
"""Returns the current user.
|
||||
|
||||
Args:
|
||||
username_option: The username specified in the options.
|
||||
|
||||
Returns:
|
||||
The current user.
|
||||
"""
|
||||
user_model = get_user_model()
|
||||
if username_option is not None:
|
||||
try:
|
||||
return user_model.objects.get(**{
|
||||
user_model.USERNAME_FIELD: username_option
|
||||
})
|
||||
except ObjectDoesNotExist:
|
||||
error = F"User \"{username_option}\" does not exist."
|
||||
raise CommandError(error, returncode=1)
|
||||
if user_model.objects.count() == 0:
|
||||
error = "Please run the \"createsuperuser\" command first."
|
||||
raise CommandError(error, returncode=1)
|
||||
if user_model.objects.count() == 1:
|
||||
return user_model.objects.first()
|
||||
try:
|
||||
return user_model.objects.get(**{
|
||||
user_model.USERNAME_FIELD: getpass.getuser()
|
||||
})
|
||||
except ObjectDoesNotExist:
|
||||
error = "Please specify the user with -u."
|
||||
raise CommandError(error, returncode=1)
|
||||
Loading…
Reference in New Issue
Block a user