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# 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’ " , " 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 – " , " 短期投資—股票 " , " 短期投资—股票 " ) ,
( 1122 , " short-term investments – " ,
" 短期投資—短期票券 " , " 短期投资—短期票券 " ) ,
( 1123 , " short-term investments – " , " 短期投資—政府債券 " ,
" 短期投资—政府债券 " ) ,
( 1124 , " short-term investments – " ,
" 短期投資—受益憑證 " , " 短期投资—受益凭证 " ) ,
( 1125 , " short-term investments – " , " 短期投資—公司債 " ,
" 短期投资—公司债 " ) ,
( 1128 , " short-term investments – " , " 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 – " , " 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 – " ,
" 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 – " , " 應收帳款—關係人 " ,
" 应收帐款—关系人 " ) ,
( 1149 , " allowance for uncollectible accounts – " ,
" 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 – " ,
" 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 – " , " 其他應收款—關係人 " ,
" 其他应收款—关系人 " ) ,
( 1188 , " other receivables – " , " 其他應收款—其他 " , " 其他应收款—其他 " ) ,
( 1189 , " allowance for uncollectible accounts – " ,
" 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 – " , " 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’ ’ " , " 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 – " , " 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 – " , " 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 – " , " 土地改良物—重估增值 " ,
" 土地改良物—重估增值 " ) ,
( 1429 , " accumulated depreciation – " , " 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 – " , " 房屋及建物—重估增值 " ,
" 房屋及建物—重估增值 " ) ,
( 1439 , " accumulated depreciation – " , " 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 – " , " 機(器)具—重估增值 " ,
" 机(器)具—重估增值 " ) ,
( 1449 , " accumulated depreciation – " , " 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 – " , " 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 – " ,
" 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 – " ,
" 雜項固定資產—重估增值 " , " 杂项固定资产—重估增值 " ) ,
( 1589 ,
" accumulated depreciation – " ,
" 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 – " , " 天然資源—重估增值 " ,
" 天然资源—重估增值 " ) ,
( 1619 , " accumulated depletion – " , " 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 – " , " 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 – " ,
" 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 – "
" 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 – " ,
" 出租資產—重估增值 " , " 出租资产—重估增值 " ) ,
( 1859 , " accumulated depreciation – " ,
" 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 – " , " 受限制存款 " , " 受限制存款 " ) ,
( 1888 , " miscellaneous assets – " , " 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 – " , " 短期借款—業主 " , " 短期借款—业主 " ) ,
( 2115 , " short-term borrowings – " , " 短期借款—員工 " , " 短期借款—员工 " ) ,
( 2117 , " short-term borrowings – " , " 短期借款—關係人 " ,
" 短期借款—关系人 " ) ,
( 2118 , " short-term borrowings – " , " 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 – " , " 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 – " , " 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 – " , " 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 – " ,
" 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 – " , " 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 – " , " 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 – " ,
" 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 – " ,
" 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 – "
" 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 – " ,
" 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’ " , " 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 – " , " 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 – " , " 長期銀行借款 " , " 长期银行借款 " ) ,
( 2324 , " long-term loans payable – " , " 長期借款—業主 " , " 长期借款—业主 " ) ,
( 2325 , " long-term loans payable – " , " 長期借款—員工 " ,
" 长期借款—员工 " ) ,
( 2327 , " long-term loans payable – " , " 長期借款—關係人 " ,
" 长期借款—关系人 " ) ,
( 2328 , " long-term loans payable – " , " 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 – " ,
" 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 – " , " 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 – " , " 雜項負債—其他 " , " 杂项负债—其他 " ) ,
( 3111 , " capital – " , " 普通股股本 " , " 普通股股本 " ) ,
( 3112 , " capital – " , " 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 – " ,
" 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 – " , " 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 – " , " 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 – " , " 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 – " , " 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 – " , " 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. """
