Added the initial application with the main account list, the pagination, the query, the permission, the localization, the documentation, the test case, and a test demonstration site.

2023-01-29 22:28:27 +08:00
parent 9c83ad97c1
commit 14638f574e
45 changed files with 3302 additions and 0 deletions
--- a/src/accounting/init.py
+++ b/src/accounting/init.py
@ -0,0 +1,57 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The accounting application.
+
+"""
+import typing as t
+
+from flask import Flask, Blueprint
+
+
+def init_app(app: Flask, url_prefix: str = "/accounting",
+             can_view_func: t.Callable[[], bool] | None = None,
+             can_edit_func: t.Callable[[], bool] | None = None) -> None:
+    """Initialize the application.
+
+    :param app: The Flask application.
+    :param url_prefix: The URL prefix of the accounting application.
+    :param can_view_func: A callback that returns whether the current user can
+        view the accounting data.
+    :param can_edit_func: A callback that returns whether the current user can
+        edit the accounting data.
+    :return: None.
+    """
+    # The database instance must be set before loading everything
+    # in the application.
+    from .database import set_db
+    set_db(app.extensions["sqlalchemy"])
+
+    bp: Blueprint = Blueprint("accounting", __name__,
+                              url_prefix=url_prefix,
+                              template_folder="templates",
+                              static_folder="static")
+
+    from . import locale
+    locale.init_app(app, bp)
+
+    from .utils import permission
+    permission.init_app(app, can_view_func, can_edit_func)
+
+    from . import base_account
+    base_account.init_app(app, bp)
+
+    app.register_blueprint(bp)
--- a/src/accounting/base_account/init.py
+++ b/src/accounting/base_account/init.py
@ -0,0 +1,34 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The base account management.
+
+"""
+from flask import Flask, Blueprint
+
+
+def init_app(app: Flask, bp: Blueprint) -> None:
+    """Initialize the application.
+
+    :param bp: The blueprint of the accounting application.
+    :param app: The Flask application.
+    :return: None.
+    """
+    from .views import bp as base_account_bp
+    bp.register_blueprint(base_account_bp, url_prefix="/base-accounts")
+
+    from .commands import init_base_accounts_command
+    app.cli.add_command(init_base_accounts_command)
--- a/src/accounting/base_account/commands.py
+++ b/src/accounting/base_account/commands.py
@ -0,0 +1,709 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The console commands for the base account management.
+
+"""
+import click
+from flask.cli import with_appcontext
+
+from accounting.database import db
+from .models import BaseAccount, BaseAccountL10n
+
+BaseAccountData = tuple[int, str, str, str]
+"""The format of the base account data, as a list of (code, English,
+Traditional Chinese, Simplified Chinese) tuples."""
+
+
+@click.command("accounting-init-base")
+@with_appcontext
+def init_base_accounts_command() -> None:
+    """Initializes the base accounts."""
+    if BaseAccount.query.first() is not None:
+        click.echo("Base accounts already exist.")
+        raise click.Abort
+
+    db.session.bulk_save_objects(
+        [BaseAccount(code=str(x[0]), title_l10n=x[1]) for x in DATA])
+    db.session.bulk_save_objects(
+        [BaseAccountL10n(account_code=x[0], locale=y[0], title=y[1])
+         for x in DATA for y in (("zh_Hant", x[2]), ("zh_Hans", x[3]))])
+    db.session.commit()
+    click.echo("Base accounts initialized.")
+
+
+DATA: list[BaseAccountData] = [
+    (1, "assets", "資產", "资产"),
+    (2, "liabilities", "負債", "负债"),
+    (3, "owners’ equity", "業主權益", "业主权益"),
+    (4, "operating revenue", "營業收入", "营业收入"),
+    (5, "operating costs", "營業成本", "营业成本"),
+    (6, "operating expenses", "營業費用", "营业费用"),
+    (7, "non-operating revenue and expenses, other income (expense)",
+     "營業外收入及費用", "营业外收入及费用"),
+    (8, "income tax expense (or benefit)", "所得稅費用(或利益)",
+     "所得税费用(或利益)"),
+    (9, "nonrecurring gain or loss", "非經常營業損益", "非经常营业损益"),
+    (11, "current assets", "流動資產", "流动资产"),
+    (12, "current assets", "流動資產", "流动资产"),
+    (13, "funds and long-term investments", "基金及長期投資", "基金及长期投资"),
+    (14, "property , plant, and equipment", "固定資產", "固定资产"),
+    (15, "property , plant, and equipment", "固定資產", "固定资产"),
+    (16, "depletable assets", "遞耗資產", "递耗资产"),
+    (17, "intangible assets", "無形資產", "无形资产"),
+    (18, "other assets", "其他資產", "其他资产"),
+    (21, "current liabilities", "流動負債", "流动负债"),
+    (22, "current liabilities", "流動負債", "流动负债"),
+    (23, "long-term liabilities", "長期負債", "长期负债"),
+    (28, "other liabilities", "其他負債", "其他负债"),
+    (31, "capital", "資本", "资本"),
+    (32, "additional paid-in capital", "資本公積", "资本公积"),
+    (33, "retained earnings (accumulated deficit)", "保留盈餘(或累積虧損)",
+     "保留盈余(或累积亏损)"),
+    (34, "equity adjustments", "權益調整", "权益调整"),
+    (35, "treasury stock", "庫藏股", "库藏股"),
+    (36, "minority interest", "少數股權", "少数股权"),
+    (41, "sales revenue", "銷貨收入", "销货收入"),
+    (46, "service revenue", "勞務收入", "劳务收入"),
+    (47, "agency revenue", "業務收入", "业务收入"),
+    (48, "other operating revenue", "其他營業收入", "其他营业收入"),
+    (51, "cost of goods sold", "銷貨成本", "销货成本"),
+    (56, "service costs", "勞務成本", "劳务成本"),
+    (57, "agency costs", "業務成本", "业务成本"),
+    (58, "other operating costs", "其他營業成本", "其他营业成本"),
+    (61, "selling expenses", "推銷費用", "推销费用"),
+    (62, "general & administrative expenses", "管理及總務費用", "管理及总务费用"),
+    (63, "research and development expenses", "研究發展費用", "研究发展费用"),
+    (71, "non-operating revenue", "營業外收入", "营业外收入"),
+    (72, "non-operating revenue", "營業外收入", "营业外收入"),
+    (73, "non-operating revenue", "營業外收入", "营业外收入"),
+    (74, "non-operating revenue", "營業外收入", "营业外收入"),
+    (75, "non-operating expenses", "營業外費用", "营业外费用"),
+    (76, "non-operating expenses", "營業外費用", "营业外费用"),
+    (77, "non-operating expenses", "營業外費用", "营业外费用"),
+    (78, "non-operating expenses", "營業外費用", "营业外费用"),
+    (81, "income tax expense (or benefit)", "所得稅費用(或利益)",
+     "所得税费用(或利益)"),
+    (91, "gain (loss) from discontinued operations", "停業部門損益",
+     "停业部门损益"),
+    (92, "extraordinary gain or loss", "非常損益", "非常损益"),
+    (93, "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"),
+    (94, "minority interest income", "少數股權淨利", "少数股权净利"),
+    (111, "cash and cash equivalents", "現金及約當現金", "现金及约当现金"),
+    (112, "short-term investments", "短期投資", "短期投资"),
+    (113, "notes receivable", "應收票據", "应收票据"),
+    (114, "accounts receivable", "應收帳款", "应收帐款"),
+    (118, "other receivables", "其他應收款", "其他应收款"),
+    (121, "inventories", "存貨", "存货"),
+    (122, "inventories", "存貨", "存货"),
+    (125, "prepaid expenses", "預付費用", "预付费用"),
+    (126, "prepayments", "預付款項", "预付款项"),
+    (128, "other current assets", "其他流動資產", "其他流动资产"),
+    (129, "other current assets", "其他流動資產", "其他流动资产"),
+    (131, "funds", "基金", "基金"),
+    (132, "long-term investments", "長期投資", "长期投资"),
+    (141, "land", "土地", "土地"),
+    (142, "land improvements", "土地改良物", "土地改良物"),
+    (143, "buildings", "房屋及建物", "房屋及建物"),
+    (144, "machinery and equipment", "機(器)具及設備", "机(器)具及设备"),
+    (145, "machinery and equipment", "機(器)具及設備", "机(器)具及设备"),
+    (146, "machinery and equipment", "機(器)具及設備", "机(器)具及设备"),
+    (151, "leased assets", "租賃資產", "租赁资产"),
+    (152, "leasehold improvements", "租賃權益改良", "租赁权益改良"),
+    (156, "construction in progress and prepayments for equipment",
+     "未完工程及預付購置設備款", "未完工程及预付购置设备款"),
+    (158, "miscellaneous property, plant, and equipment", "雜項固定資產",
+     "杂项固定资产"),
+    (161, "depletable assets", "遞耗資產", "递耗资产"),
+    (171, "trademarks", "商標權", "商标权"),
+    (172, "patents", "專利權", "专利权"),
+    (173, "franchise", "特許權", "特许权"),
+    (174, "copyright", "著作權", "著作权"),
+    (175, "computer software", "電腦軟體", "电脑软体"),
+    (176, "goodwill", "商譽", "商誉"),
+    (177, "organization costs", "開辦費", "开办费"),
+    (178, "other intangibles", "其他無形資產", "其他无形资产"),
+    (181, "deferred assets", "遞延資產", "递延资产"),
+    (182, "idle assets", "閒置資產", "闲置资产"),
+    (184, "long-term notes , accounts and overdue receivables",
+     "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"),
+    (185, "assets leased to others", "出租資產", "出租资产"),
+    (186, "refundable deposit", "存出保證金", "存出保证金"),
+    (188, "miscellaneous assets", "雜項資產", "杂项资产"),
+    (211, "short-term borrowings (debt)", "短期借款", "短期借款"),
+    (212, "short-term notes and bills payable", "應付短期票券", "应付短期票券"),
+    (213, "notes payable", "應付票據", "应付票据"),
+    (214, "accounts pay able", "應付帳款", "应付帐款"),
+    (216, "income taxes payable", "應付所得稅", "应付所得税"),
+    (217, "accrued expenses", "應付費用", "应付费用"),
+    (218, "other payables", "其他應付款", "其他应付款"),
+    (219, "other payables", "其他應付款", "其他应付款"),
+    (226, "advance receipts", "預收款項", "预收款项"),
+    (227, "long-term liabilities -current portion",
+     "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"),
+    (228, "other current liabilities", "其他流動負債",
+     "其他流动负债"),
+    (229, "other current liabilities", "其他流動負債",
+     "其他流动负债"),
+    (231, "corporate bonds payable", "應付公司債", "应付公司债"),
+    (232, "long-term loans payable", "長期借款", "长期借款"),
+    (233, "long-term notes and accounts payable", "長期應付票據及款項",
+     "长期应付票据及款项"),
+    (234, "accrued liabilities for land value increment tax",
+     "估計應付土地增值稅", "估计应付土地增值税"),
+    (235, "accrued pension liabilities", "應計退休金負債", "应计退休金负债"),
+    (238, "other long-term liabilities", "其他長期負債", "其他长期负债"),
+    (281, "deferred liabilities", "遞延負債", "递延负债"),
+    (286, "deposits received", "存入保證金", "存入保证金"),
+    (288, "miscellaneous liabilities", "雜項負債", "杂项负债"),
+    (311, "capital", "資本（或股本）", "资本（或股本）"),
+    (321, "paid-in capital in excess of par", "股票溢價", "股票溢价"),
+    (323, "capital surplus from assets revaluation", "資產重估增值準備",
+     "资产重估增值准备"),
+    (324, "capital surplus from gain on disposal of assets", "處分資產溢價公積",
+     "处分资产溢价公积"),
+    (325, "capital surplus from business combination", "合併公積", "合并公积"),
+    (326, "donated surplus", "受贈公積", "受赠公积"),
+    (328, "other additional paid-in capital", "其他資本公積", "其他资本公积"),
+    (331, "legal reserve", "法定盈餘公積", "法定盈余公积"),
+    (332, "special reserve", "特別盈餘公積", "特别盈余公积"),
+    (335, "retained earnings-unappropriated (or accumulated deficit)",
+     "未分配盈餘(或累積虧損)", "未分配盈余(或累积亏损)"),
+    (341,
+     "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"),
+    (342, "cumulative translation adjustment", "累積換算調整數", "累积换算调整数"),
+    (343, "net loss not recognized as pension cost", "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"),
+    (351, "treasury stock", "庫藏股", "库藏股"),
+    (361, "minority interest", "少數股權", "少数股权"),
+    (411, "sales revenue", "銷貨收入", "销货收入"),
+    (417, "sales return", "銷貨退回", "销货退回"),
+    (419, "sales allowances", "銷貨折讓", "销货折让"),
+    (461, "service revenue", "勞務收入", "劳务收入"),
+    (471, "agency revenue", "業務收入", "业务收入"),
+    (488, "other operating revenue", "其他營業收入—其他", "其他营业收入—其他"),
+    (511, "cost of goods sold", "銷貨成本", "销货成本"),
+    (512, "purchases", "進貨", "进货"),
+    (513, "materials purchased", "進料", "进料"),
+    (514, "direct labor", "直接人工", "直接人工"),
+    (515, "manufacturing overhead", "製造費用", "制造费用"),
+    (516, "manufacturing overhead", "製造費用", "制造费用"),
+    (517, "manufacturing overhead", "製造費用", "制造费用"),
+    (518, "manufacturing overhead", "製造費用", "制造费用"),
+    (561, "service costs", "勞務成本", "劳务成本"),
+    (571, "agency costs", "業務成本", "业务成本"),
+    (588, "other operating costs-other", "其他營業成本—其他", "其他营业成本—其他"),
+    (615, "selling expenses", "推銷費用", "推销费用"),
+    (616, "selling expenses", "推銷費用", "推销费用"),
+    (617, "selling expenses", "推銷費用", "推销费用"),
+    (618, "selling expenses", "推銷費用", "推销费用"),
+    (625, "general & administrative expenses", "管理及總務費用", "管理及总务费用"),
+    (626, "general & administrative expenses", "管理及總務費用", "管理及总务费用"),
+    (627, "general & administrative expenses", "管理及總務費用", "管理及总务费用"),
+    (628, "general & administrative expenses", "管理及總務費用", "管理及总务费用"),
+    (635, "research and development expenses", "研究發展費用", "研究发展费用"),
+    (636, "research and development expenses", "研究發展費用", "研究发展费用"),
+    (637, "research and development expenses", "研究發展費用", "研究发展费用"),
+    (638, "research and development expenses", "研究發展費用", "研究发展费用"),
+    (711, "interest revenue", "利息收入", "利息收入"),
+    (712, "investment income", "投資收益", "投资收益"),
+    (713, "foreign exchange gain", "兌換利益", "兑换利益"),
+    (714, "gain on disposal of investments", "處分投資收益", "处分投资收益"),
+    (715, "gain on disposal of assets", "處分資產溢價收入", "处分资产溢价收入"),
+    (748, "other non-operating revenue", "其他營業外收入", "其他营业外收入"),
+    (751, "interest expense", "利息費用", "利息费用"),
+    (752, "investment loss", "投資損失", "投资损失"),
+    (753, "foreign exchange loss", "兌換損失", "兑换损失"),
+    (754, "loss on disposal of investments", "處分投資損失", "处分投资损失"),
+    (755, "loss on disposal of assets", "處分資產損失", "处分资产损失"),
+    (788, "other non-operating expenses", "其他營業外費用", "其他营业外费用"),
+    (811, "income tax expense (or benefit)", "所得稅費用(或利益)",
+     "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"),
+]
+"""The base account data."""
--- a/src/accounting/base_account/models.py
+++ b/src/accounting/base_account/models.py
@ -0,0 +1,73 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The data models for the base account management.
+
+"""
+from flask import current_app
+from flask_babel import get_locale
+
+from accounting.database import db
+
+
+class BaseAccount(db.Model):
+    """A base account."""
+    __tablename__ = "accounting_base_accounts"
+    """The table name."""
+    code = db.Column(db.String, nullable=False, primary_key=True)
+    """The code."""
+    title_l10n = db.Column("title", db.String, nullable=False)
+    """The title."""
+    l10n = db.relationship("BaseAccountL10n", back_populates="account",
+                           lazy=False)
+    """The localized titles."""
+
+    def __str__(self) -> str:
+        """Returns the string representation of the base account.
+
+        :return: The string representation of the base account.
+        """
+        return F"{self.code} {self.title}"
+
+    @property
+    def title(self) -> str:
+        """Returns the title in the current locale.
+
+        :return: The title in the current locale.
+        """
+        current_locale = str(get_locale())
+        if current_locale == current_app.config["BABEL_DEFAULT_LOCALE"]:
+            return self.title_l10n
+        for l10n in self.l10n:
+            if l10n.locale == current_locale:
+                return l10n.title
+        return self.title_l10n
+
+
+class BaseAccountL10n(db.Model):
+    """A localized base account title."""
+    __tablename__ = "accounting_base_accounts_l10n"
+    """The table name."""
+    account_code = db.Column(db.String, db.ForeignKey(BaseAccount.code,
+                                                      ondelete="CASCADE"),
+                             nullable=False, primary_key=True)
+    """The code of the account."""
+    account = db.relationship(BaseAccount, back_populates="l10n")
+    """The account."""
+    locale = db.Column(db.String, nullable=False, primary_key=True)
+    """The locale."""
+    title = db.Column(db.String, nullable=False)
+    """The localized title."""
--- a/src/accounting/base_account/query.py
+++ b/src/accounting/base_account/query.py
@ -0,0 +1,44 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/26
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The base account query.
+
+"""
+import sqlalchemy as sa
+from flask import request
+
+from accounting.utils.query import parse_query_keywords
+from .models import BaseAccount, BaseAccountL10n
+
+
+def get_base_account_query() -> list[BaseAccount]:
+    """Returns the base accounts, optionally filtered by the query.
+
+    :return: The base accounts.
+    """
+    keywords: list[str] = parse_query_keywords(request.args.get("q"))
+    if len(keywords) == 0:
+        return BaseAccount.query.order_by(BaseAccount.code).all()
+    conditions: list[sa.BinaryExpression] = []
+    for k in keywords:
+        l10n: list[BaseAccountL10n] = BaseAccountL10n.query\
+            .filter(BaseAccountL10n.title.contains(k)).all()
+        l10n_matches: set[str] = {x.account_code for x in l10n}
+        conditions.append(sa.or_(BaseAccount.code.contains(k),
+                                 BaseAccount.title_l10n.contains(k),
+                                 BaseAccount.code.in_(l10n_matches)))
+    return BaseAccount.query.filter(*conditions)\
+        .order_by(BaseAccount.code).all()
--- a/src/accounting/base_account/views.py
+++ b/src/accounting/base_account/views.py
@ -0,0 +1,41 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/26
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The views for the base account management.
+
+"""
+from flask import Blueprint, render_template
+
+from accounting.utils.pagination import Pagination
+from accounting.utils.permission import has_permission, can_view
+
+bp: Blueprint = Blueprint("base-account", __name__)
+"""The view blueprint for the base account management."""
+
+
+@bp.get("", endpoint="list")
+@has_permission(can_view)
+def list_accounts() -> str:
+    """Lists the base accounts.
+
+    :return: The account list.
+    """
+    from .models import BaseAccount
+    from .query import get_base_account_query
+    accounts: list[BaseAccount] = get_base_account_query()
+    pagination: Pagination = Pagination[BaseAccount](accounts)
+    return render_template("accounting/base-account/list.html",
+                           list=pagination.list, pagination=pagination)
--- a/src/accounting/database.py
+++ b/src/accounting/database.py
@ -0,0 +1,38 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+
+"""The database instance factory for the base account management.
+
+This is to overcome the problem that the database instance needs to be
+initialized at compile time, but as a submodule it is only available at run
+time.
+
+"""
+from flask_sqlalchemy import SQLAlchemy
+
+db: SQLAlchemy
+"""The database instance."""
+
+
+def set_db(new_db: SQLAlchemy) -> None:
+    """Sets the database instance.
+
+    :param new_db: The database instance.
+    :return: None.
+    """
+    global db
+    db = new_db
--- a/src/accounting/locale.py
+++ b/src/accounting/locale.py
@ -0,0 +1,114 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The localization for the accounting application.
+
+"""
+import json
+from pathlib import Path
+
+from flask import Flask, Response, Blueprint
+from flask_babel import LazyString, Domain
+from flask_babel_js import JAVASCRIPT, c2js
+
+translation_dir: Path = Path(__file__).parent / "translations"
+domain: Domain = Domain(translation_directories=[translation_dir],
+                        domain="accounting")
+
+
+def gettext(string, **variables) -> str:
+    """A replacement of the Babel gettext() function..
+
+    :param string: The message to translate.
+    :param variables: The variable substitution.
+    :return: The translated message.
+    """
+    return domain.gettext(string, **variables)
+
+
+def lazy_gettext(string, **variables) -> LazyString:
+    """A replacement of the Babel lazy_gettext() function..
+
+    :param string: The message to translate.
+    :param variables: The variable substitution.
+    :return: The translated message.
+    """
+    return domain.lazy_gettext(string, **variables)
+
+
+def __babel_js_catalog_view() -> Response:
+    """A tweaked view taken from Flask-Babel-JS that returns the messages and
+    with the A_() function instead of _().
+
+    :return: The response.
+    """
+    js = [
+            """"use strict";
+
+(function() {
+    var babel = {};
+    babel.catalog = """
+    ]
+
+    translations = domain.get_translations()
+    # Here used to be an isinstance check for NullTranslations, but the
+    # translation object that is "merged" by flask-babel is seen as an
+    # instance of NullTranslations.
+    catalog = translations._catalog.copy()
+
+    # copy()ing the catalog here because we're modifying the original copy.
+    for key, value in catalog.copy().items():
+        if isinstance(key, tuple):
+            text, plural = key
+            if text not in catalog:
+                catalog[text] = {}
+
+            catalog[text][plural] = value
+            del catalog[key]
+
+    js.append(json.dumps(catalog, indent=4))
+
+    js.append(";\n")
+    js.append(JAVASCRIPT)
+
+    metadata = translations.gettext("")
+    if metadata:
+        for m in metadata.splitlines():
+            if m.lower().startswith("plural-forms:"):
+                js.append("    babel.plural = ")
+                js.append(c2js(m.lower().split("plural=")[1].rstrip(';')))
+
+    js.append("""
+
+    window.A_ = babel.gettext;
+})();
+""")
+
+    resp = Response("".join(js))
+    resp.headers["Content-Type"] = "text/javascript"
+    return resp
+
+
+def init_app(app: Flask, bp: Blueprint) -> None:
+    """Initializes the application.
+
+    :param bp: The blueprint of the accounting application.
+    :param app: The Flask application.
+    :return: None.
+    """
+    bp.add_url_rule("/_jstrans.js", "babel_catalog",
+                    __babel_js_catalog_view)
+    app.jinja_env.globals["A_"] = domain.gettext
--- a/src/accounting/templates/accounting/base-account/list.html
+++ b/src/accounting/templates/accounting/base-account/list.html
@ -0,0 +1,58 @@
+{#
+The Mia! Accounting Flask Project
+list.html: The base account list
+
+ Copyright (c) 2023 imacat.
+
+ Licensed under the Apache License, Version 2.0 (the "License");
+ you may not use this file except in compliance with the License.
+ You may obtain a copy of the License at
+
+     http://www.apache.org/licenses/LICENSE-2.0
+
+ Unless required by applicable law or agreed to in writing, software
+ distributed under the License is distributed on an "AS IS" BASIS,
+ WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ See the License for the specific language governing permissions and
+ limitations under the License.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/1/26
+#}
+{% extends "accounting/base.html" %}
+
+{% block header %}{% block title %}{{ A_("Base Accounts") }}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<form action="{{ url_for("accounting.base-account.list") }}" method="get" role="search">
+  <div class="row">
+    <div class="col-sm-3">
+      <div class="input-group mb-2">
+        <input id="query" class="form-control form-control-sm" type="search" name="q" value="{{ request.args["q"] if "q" in request.args else "" }}" placeholder=" " required="required" aria-label="Search">
+        <button class="input-group-text" type="submit">
+          <label for="query">
+            <i class="fa-solid fa-magnifying-glass"></i>
+            {{ A_("Search") }}
+          </label>
+        </button>
+      </div>
+    </div>
+  </div>
+</form>
+
+{% if list %}
+  {% include "accounting/include/pagination.html" %}
+
+  <ul class="list-group">
+  {% for item in list %}
+    <li class="list-group-item list-group-item-action">
+      {{ item }}
+    </li>
+  {% endfor %}
+  </ul>
+{% else %}
+  <p>{{ A_("There is no data.") }}</p>
+{% endif %}
+
+{% endblock %}
--- a/src/accounting/templates/accounting/base.html
+++ b/src/accounting/templates/accounting/base.html
@ -0,0 +1,27 @@
+{#
+The Mia! Accounting Flask Project
+base.html: The application-wide base template.
+
+ Copyright (c) 2023 imacat.
+
+ Licensed under the Apache License, Version 2.0 (the "License");
+ you may not use this file except in compliance with the License.
+ You may obtain a copy of the License at
+
+     http://www.apache.org/licenses/LICENSE-2.0
+
+ Unless required by applicable law or agreed to in writing, software
+ distributed under the License is distributed on an "AS IS" BASIS,
+ WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ See the License for the specific language governing permissions and
+ limitations under the License.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/1/27
+#}
+{% extends "base.html" %}
+
+{% block scripts %}
+  <script src="{{ url_for("accounting.babel_catalog") }}"></script>
+  {% block accounting_scripts %}{% endblock %}
+{% endblock %}
--- a/src/accounting/templates/accounting/include/nav.html
+++ b/src/accounting/templates/accounting/include/nav.html
@ -0,0 +1,37 @@
+{#
+The Mia! Accounting Flask Project
+nav.html: The navigation menu for the accounting application.
+
+ Copyright (c) 2023 imacat.
+
+ Licensed under the Apache License, Version 2.0 (the "License");
+ you may not use this file except in compliance with the License.
+ You may obtain a copy of the License at
+
+     http://www.apache.org/licenses/LICENSE-2.0
+
+ Unless required by applicable law or agreed to in writing, software
+ distributed under the License is distributed on an "AS IS" BASIS,
+ WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ See the License for the specific language governing permissions and
+ limitations under the License.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/1/26
+#}
+{% if can_view_accounting() %}
+  <li class="nav-item dropdown">
+    <span class="nav-link dropdown-toggle" data-bs-toggle="dropdown">
+      <i class="fa-solid fa-gear"></i>
+      {{ A_("Accounting") }}
+    </span>
+    <ul class="dropdown-menu">
+      <li>
+        <a class="dropdown-item {% if request.endpoint.startswith("accounting.base-account.") %} active {% endif %}" href="{{ url_for("accounting.base-account.list") }}">
+          <i class="fa-solid fa-list"></i>
+          {{ A_("Base Accounts") }}
+        </a>
+      </li>
+    </ul>
+  </li>
+{% endif %}
--- a/src/accounting/templates/accounting/include/pagination.html
+++ b/src/accounting/templates/accounting/include/pagination.html
@ -0,0 +1,56 @@
+{#
+The Mia! Accounting Flask Project
+pagination.html: The pagination navigation bar.
+
+ Copyright (c) 2023 imacat.
+
+ Licensed under the Apache License, Version 2.0 (the "License");
+ you may not use this file except in compliance with the License.
+ You may obtain a copy of the License at
+
+     http://www.apache.org/licenses/LICENSE-2.0
+
+ Unless required by applicable law or agreed to in writing, software
+ distributed under the License is distributed on an "AS IS" BASIS,
+ WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ See the License for the specific language governing permissions and
+ limitations under the License.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/1/26
+#}
+{% if pagination.is_needed %}
+  <nav aria-label="Page navigation">
+    <ul class="pagination">
+      {% for link in pagination.page_links %}
+        {% if link.uri is none %}
+          <li class="page-item disabled {% if not link.is_for_mobile %} d-none d-md-inline {% endif %}">
+            <span class="page-link">
+              {{ link.text }}
+            </span>
+          </li>
+        {% else %}
+        <li class="page-item {% if not link.is_for_mobile %} d-none d-md-inline {% endif %} {% if link.is_current %} active {% endif %}">
+          <a class="page-link" href="{{ link.uri }}">
+            {{ link.text }}
+          </a>
+        </li>
+        {% endif %}
+      {% endfor %}
+      <li class="page-item d-none d-md-inline active dropdown">
+        <div class="page-link dropdown-toggle" data-bs-toggle="dropdown" aria-expanded="false">
+          {{ pagination.page_size }}
+        </div>
+        <ul class="dropdown-menu">
+          {% for link in pagination.page_sizes %}
+            <li>
+              <a class="dropdown-item {% if link.is_current %} active {% endif %}" href="{{ link.uri }}">
+                {{ link.text }}
+              </a>
+            </li>
+          {% endfor %}
+        </ul>
+      </li>
+    </ul>
+  </nav>
+{% endif %}
--- a/src/accounting/translations/babel.cfg
+++ b/src/accounting/translations/babel.cfg
@ -0,0 +1,3 @@
+[python: **.py]
+[jinja2: **/templates/**.html]
+[javascript: **/static/js/**.js]
--- a/src/accounting/translations/zh_Hant/LC_MESSAGES/accounting.po
+++ b/src/accounting/translations/zh_Hant/LC_MESSAGES/accounting.po
@ -0,0 +1,46 @@
+# Chinese (Traditional) translations for the Mia! Accounting Flask project.
+# Copyright (C) 2023 imacat
+# This file is distributed under the same license as the Mia! Accounting
+# Flask project.
+# imacat <imacat@mail.imacat.idv.tw>, 2023.
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: Mia! Accounting Flask 0.0.0\n"
+"Report-Msgid-Bugs-To: imacat@mail.imacat.idv.tw\n"
+"POT-Creation-Date: 2023-01-28 13:37+0800\n"
+"PO-Revision-Date: 2023-01-28 13:37+0800\n"
+"Last-Translator: imacat <imacat@mail.imacat.idv.tw>\n"
+"Language: zh_Hant\n"
+"Language-Team: zh_Hant <imacat@mail.imacat.idv.tw>\n"
+"Plural-Forms: nplurals=1; plural=0;\n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=utf-8\n"
+"Content-Transfer-Encoding: 8bit\n"
+"Generated-By: Babel 2.11.0\n"
+
+#: src/accounting/base_account/templates/accounting/base-account/list.html:24
+#: src/accounting/templates/accounting/include/nav.html:32
+msgid "Base Accounts"
+msgstr "基本科目"
+
+#: src/accounting/base_account/templates/accounting/base-account/list.html:35
+msgid "Search"
+msgstr "搜尋"
+
+#: src/accounting/base_account/templates/accounting/base-account/list.html:53
+msgid "There is no data."
+msgstr "沒有資料。"
+
+#: src/accounting/templates/accounting/include/nav.html:26
+msgid "Accounting"
+msgstr "記帳"
+
+#: src/accounting/utils/pagination.py:146
+msgid "Previous"
+msgstr "前一頁"
+
+#: src/accounting/utils/pagination.py:194
+msgid "Next"
+msgstr "下一頁"
+
--- a/src/accounting/utils/init.py
+++ b/src/accounting/utils/init.py
@ -0,0 +1,21 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The independent utilities.
+
+This module should not import any other module from the application.
+
+"""
--- a/src/accounting/utils/pagination.py
+++ b/src/accounting/utils/pagination.py
@ -0,0 +1,240 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The pagination utilities.
+
+This module should not import any other module from the application.
+
+"""
+import typing as t
+from urllib.parse import urlparse, parse_qsl, urlencode, urlunparse, \
+    ParseResult
+
+from flask import request
+
+from accounting.locale import gettext
+
+
+class PageLink:
+    """A link in the pagination."""
+
+    def __init__(self, text: str, uri: str | None = None,
+                 is_current: bool = False, is_for_mobile: bool = False):
+        """Constructs the link.
+
+        :param text: The link text.
+        :param uri: The link URI, or None if there is no link.
+        :param is_current: True if the page is the current page, or False
+            otherwise.
+        :param is_for_mobile: True if the page should be shown on small
+            screens, or False otherwise.
+        """
+        self.text: str = text
+        """The link text"""
+        self.uri: str | None = uri
+        """The link URI, or None if there is no link."""
+        self.is_current: bool = is_current
+        """Whether the link is the current page."""
+        self.is_for_mobile: bool = is_for_mobile
+        """Whether the link should be shown on mobile screens."""
+
+
+T = t.TypeVar("T")
+
+
+class Pagination(t.Generic[T]):
+    """The pagination utilities"""
+    AVAILABLE_PAGE_SIZES: list[int] = [10, 100, 200]
+    """The available page sizes."""
+    DEFAULT_PAGE_SIZE: int = 10
+    """The default page size."""
+
+    def __init__(self, items: list[T], is_reversed: bool = False):
+        """Constructs the pagination.
+
+        :param items: The items.
+        :param is_reversed: True if the default page is the last page, or False
+            otherwise.
+        """
+        self.__items: list[T] = items
+        """All the items."""
+        self.__is_reversed: bool = is_reversed
+        """Whether the default page is the last page."""
+        self.page_size: int = int(request.args.get("page-size",
+                                                   self.DEFAULT_PAGE_SIZE))
+        """The number of items in a page."""
+        self.__total_pages: int = 0 if len(items) == 0 \
+            else int((len(items) - 1) / self.page_size) + 1
+        """The total number of pages."""
+        self.is_needed: bool = self.__total_pages > 1
+        """Whether there should be pagination."""
+        self.__default_page_no: int = 0
+        """The default page number."""
+        self.page_no: int = 0
+        """The current page number."""
+        self.list: list[T] = []
+        """The items shown in the list"""
+        if self.__total_pages > 0:
+            self.__set_list()
+        self.__current_uri: str = request.full_path if request.query_string \
+            else request.path
+        """The current URI."""
+        self.__base_uri_params: tuple[list[str], list[tuple[str, str]]] \
+            = self.__get_base_uri_params()
+        """The base URI parameters."""
+        self.page_links: list[PageLink] = self.__get_page_links()
+        """The pagination links."""
+        self.page_sizes: list[PageLink] = self.__get_page_sizes()
+        """The links to switch the number of items in a page."""
+
+    def __set_list(self) -> None:
+        """Sets the items to show in the list.
+
+        :return: None.
+        """
+        self.__default_page_no = self.__total_pages if self.__is_reversed \
+            else 1
+        self.page_no = int(request.args.get("page-no",
+                                            self.__default_page_no))
+        if self.page_no < 1:
+            self.page_no = 1
+        if self.page_no > self.__total_pages:
+            self.page_no = self.__total_pages
+        lower_bound: int = (self.page_no - 1) * self.page_size
+        upper_bound: int = lower_bound + self.page_size
+        if upper_bound > len(self.__items):
+            upper_bound = len(self.__items)
+        self.list = self.__items[lower_bound:upper_bound]
+
+    def __get_base_uri_params(self) -> tuple[list[str], list[tuple[str, str]]]:
+        """Returns the base URI and its parameters, with the "page-no" and
+        "page-size" parameters removed.
+
+        :return: The URI parts and the cleaned-up query parameters.
+        """
+        uri_p: ParseResult = urlparse(self.__current_uri)
+        params: list[tuple[str, str]] = parse_qsl(uri_p.query)
+        params = [x for x in params if x[0] not in ["page-no", "page-size"]]
+        parts: list[str] = list(uri_p)
+        return parts, params
+
+    def __get_page_links(self) -> list[PageLink]:
+        """Returns the page links in the pagination navigation.
+
+        :return: The page links in the pagination navigation.
+        """
+        if self.__total_pages < 2:
+            return []
+        uri: str | None
+        links: list[PageLink] = []
+
+        # The previous page.
+        uri = None if self.page_no == 1 else self.__uri_page(self.page_no - 1)
+        links.append(PageLink(gettext("Previous"), uri, is_for_mobile=True))
+
+        # The first page.
+        if self.page_no > 1:
+            links.append(PageLink("1", self.__uri_page(1)))
+
+        # The eclipse of the previous pages.
+        if self.page_no - 3 == 2:
+            links.append(PageLink(str(self.page_no - 3),
+                                  self.__uri_page(self.page_no - 3)))
+        elif self.page_no - 3 > 2:
+            links.append(PageLink("…"))
+
+        # The previous two pages.
+        if self.page_no - 2 > 1:
+            links.append(PageLink(str(self.page_no - 2),
+                                  self.__uri_page(self.page_no - 2)))
+        if self.page_no - 1 > 1:
+            links.append(PageLink(str(self.page_no - 1),
+                                  self.__uri_page(self.page_no - 1)))
+
+        # The current page.
+        links.append(PageLink(str(self.page_no), self.__uri_page(self.page_no),
+                              is_current=True))
+
+        # The next two pages.
+        if self.page_no + 1 < self.__total_pages:
+            links.append(PageLink(str(self.page_no + 1),
+                                  self.__uri_page(self.page_no + 1)))
+        if self.page_no + 2 < self.__total_pages:
+            links.append(PageLink(str(self.page_no + 2),
+                                  self.__uri_page(self.page_no + 2)))
+
+        # The eclipse of the next pages.
+        if self.page_no + 3 == self.__total_pages - 1:
+            links.append(PageLink(str(self.page_no + 3),
+                                  self.__uri_page(self.page_no + 3)))
+        elif self.page_no + 3 < self.__total_pages - 1:
+            links.append(PageLink("…"))
+
+        # The last page.
+        if self.page_no < self.__total_pages:
+            links.append(PageLink(str(self.__total_pages),
+                                  self.__uri_page(self.__total_pages)))
+
+        # The next page.
+        uri = None if self.page_no == self.__total_pages \
+            else self.__uri_page(self.page_no + 1)
+        links.append(PageLink(gettext("Next"), uri, is_for_mobile=True))
+
+        return links
+
+    def __uri_page(self, page_no: int) -> str:
+        """Returns the URI of a page.
+
+        :param page_no: The page number.
+        :return: The URI of the page.
+        """
+        params: list[tuple[str, str]] = []
+        if page_no != self.__default_page_no:
+            params.append(("page-no", str(page_no)))
+        if self.page_size != self.DEFAULT_PAGE_SIZE:
+            params.append(("page-size", str(self.page_size)))
+        return self.__uri_set_params(params)
+
+    def __get_page_sizes(self) -> list[PageLink]:
+        """Returns the available page sizes.
+
+        :return: The available page sizes.
+        """
+        return [PageLink(str(x), self.__uri_size(x),
+                         is_current=x == self.page_size)
+                for x in self.AVAILABLE_PAGE_SIZES]
+
+    def __uri_size(self, page_size: int) -> str:
+        """Returns the URI of a page size.
+
+        :param page_size: The page size.
+        :return: The URI of the page size.
+        """
+        if page_size == self.page_size:
+            return self.__current_uri
+        return self.__uri_set_params([("page-size", str(page_size))])
+
+    def __uri_set_params(self, params: list[tuple[str, str]]) -> str:
+        """Returns the URI with the query parameters set.
+
+        :param params: The query parameters.
+        :return: The URI with the query parameters set.
+        """
+        cur_params: list[tuple[str, str]] = self.__base_uri_params[1].copy()
+        cur_params.extend(params)
+        parts: list[str] = self.__base_uri_params[0].copy()
+        parts[4] = urlencode(cur_params)
+        return urlunparse(parts)
--- a/src/accounting/utils/permission.py
+++ b/src/accounting/utils/permission.py
@ -0,0 +1,100 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The permissions.
+
+This module should not import any other module from the application.
+
+"""
+import typing as t
+
+from flask import Flask, abort
+
+
+def has_permission(rule: t.Callable[[], bool]) -> t.Callable:
+    """The permission decorator to check whether the current user is allowed.
+
+    :param rule: The permission rule.
+    :return: The view decorator.
+    """
+
+    def decorator(view: t.Callable) -> t.Callable:
+        """The view decorator to decorate a view with permission tests.
+
+        :param view: The view.
+        :return: The decorated view.
+        """
+
+        def decorated_view(*args, **kwargs):
+            """The decorated view that tests against a permission rule.
+
+            :param args: The arguments of the view.
+            :param kwargs: The keyword arguments of the view.
+            :return: The response of the view.
+            :raise Forbidden: When the user is denied.
+            """
+            if not rule():
+                abort(403)
+            return view(*args, **kwargs)
+
+        return decorated_view
+
+    return decorator
+
+
+__can_view_func: t.Callable[[], bool] = lambda: True
+"""The callback that returns whether the current user can view the accounting
+data."""
+__can_edit_func: t.Callable[[], bool] = lambda: True
+"""The callback that returns whether the current user can edit the accounting
+data."""
+
+
+def can_view() -> bool:
+    """Returns whether the current user can view the account data.
+
+    :return: True if the current user can view the accounting data, or False
+        otherwise.
+    """
+    return __can_view_func()
+
+
+def can_edit() -> bool:
+    """Returns whether the current user can edit the account data.
+
+    :return: True if the current user can edit the accounting data, or False
+        otherwise.
+    """
+    return __can_edit_func()
+
+
+def init_app(app: Flask, can_view_func: t.Callable[[], bool] | None = None,
+             can_edit_func: t.Callable[[], bool] | None = None) -> None:
+    """Initializes the application.
+
+    :param app: The Flask application.
+    :param can_view_func: A callback that returns whether the current user can
+        view the accounting data.
+    :param can_edit_func: A callback that returns whether the current user can
+        edit the accounting data.
+    :return: None.
+    """
+    global __can_view_func, __can_edit_func
+    if can_view_func is not None:
+        __can_view_func = can_view_func
+    if can_edit_func is not None:
+        __can_edit_func = can_edit_func
+    app.jinja_env.globals["can_view_accounting"] = __can_view_func
--- a/src/accounting/utils/query.py
+++ b/src/accounting/utils/query.py
@ -0,0 +1,44 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The query keyword parser.
+
+This module should not import any other module from the application.
+
+"""
+import re
+
+
+def parse_query_keywords(q: str | None) -> list[str]:
+    """Returns the query keywords by the query parameter.
+
+    :param q: The query parameter.
+    :return: The query keywords.
+    """
+    if q is None:
+        return []
+    q = q.strip()
+    if q == "":
+        return []
+    keywords: list[str] = []
+    while q is not None:
+        m: re.Match = re.match(r"(?:\"([^\"]+)\"|(\S+))(?:\s+(.+)|)$", q)
+        if m.group(1) is not None:
+            keywords.append(m.group(1))
+        else:
+            keywords.append(m.group(2))
+        q = m.group(3)
+    return keywords