Moved the base account data from the "accounting.base_account.commands" module into the data directory as a CSV file, separating the code and the data. The locales are read from the CSV file instead of hard-coded in the code, so that the translations are not hard-coded to Mandarin.
This commit is contained in:
parent
a839c5a41a
commit
2aacb67988
@ -53,3 +53,4 @@ accounting =
|
|||||||
static/**
|
static/**
|
||||||
templates/**
|
templates/**
|
||||||
translations/*/LC_MESSAGES/*.mo
|
translations/*/LC_MESSAGES/*.mo
|
||||||
|
data/**
|
||||||
|
|||||||
@ -18,11 +18,15 @@
|
|||||||
|
|
||||||
"""
|
"""
|
||||||
import typing as t
|
import typing as t
|
||||||
|
from pathlib import Path
|
||||||
|
|
||||||
from flask import Flask, Blueprint
|
from flask import Flask, Blueprint
|
||||||
|
|
||||||
from accounting.utils.user import AbstractUserUtils
|
from accounting.utils.user import AbstractUserUtils
|
||||||
|
|
||||||
|
data_dir: Path = Path(__file__).parent / "data"
|
||||||
|
"""The data directory."""
|
||||||
|
|
||||||
|
|
||||||
def init_app(app: Flask, user_utils: AbstractUserUtils,
|
def init_app(app: Flask, user_utils: AbstractUserUtils,
|
||||||
url_prefix: str = "/accounting",
|
url_prefix: str = "/accounting",
|
||||||
|
|||||||
@ -17,9 +17,12 @@
|
|||||||
"""The console commands for the base account management.
|
"""The console commands for the base account management.
|
||||||
|
|
||||||
"""
|
"""
|
||||||
|
import csv
|
||||||
|
|
||||||
import click
|
import click
|
||||||
from flask.cli import with_appcontext
|
from flask.cli import with_appcontext
|
||||||
|
|
||||||
|
from accounting import data_dir
|
||||||
from accounting.database import db
|
from accounting.database import db
|
||||||
from accounting.models import BaseAccount, BaseAccountL10n
|
from accounting.models import BaseAccount, BaseAccountL10n
|
||||||
|
|
||||||
@ -36,674 +39,17 @@ def init_base_accounts_command() -> None:
|
|||||||
click.echo("Base accounts already exist.")
|
click.echo("Base accounts already exist.")
|
||||||
raise click.Abort
|
raise click.Abort
|
||||||
|
|
||||||
db.session.bulk_save_objects(
|
with open(data_dir / "base_accounts.csv") as fh:
|
||||||
[BaseAccount(code=str(x[0]), title_l10n=x[1]) for x in DATA])
|
data: list[dict[str, str]] = [x for x in csv.DictReader(fh)]
|
||||||
db.session.bulk_save_objects(
|
account_data: list[dict[str, str]] = [{"code": x["code"],
|
||||||
[BaseAccountL10n(account_code=x[0], locale=y[0], title=y[1])
|
"title_l10n": x["title"]}
|
||||||
for x in DATA for y in (("zh_Hant", x[2]), ("zh_Hans", x[3]))])
|
for x in data]
|
||||||
|
locales: list[str] = [x[5:] for x in data[0] if x.startswith("l10n-")]
|
||||||
|
l10n_data: list[dict[str, str]] = [{"account_code": x["code"],
|
||||||
|
"locale": y,
|
||||||
|
"title": x[f"l10n-{y}"]}
|
||||||
|
for x in data for y in locales]
|
||||||
|
db.session.bulk_insert_mappings(BaseAccount, account_data)
|
||||||
|
db.session.bulk_insert_mappings(BaseAccountL10n, l10n_data)
|
||||||
db.session.commit()
|
db.session.commit()
|
||||||
click.echo("Base accounts initialized.")
|
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."""
|
|
||||||
|
|||||||
528
src/accounting/data/base_accounts.csv
Normal file
528
src/accounting/data/base_accounts.csv
Normal file
@ -0,0 +1,528 @@
|
|||||||
|
code,title,l10n-zh_Hant,l10n-zh_Hans
|
||||||
|
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
|
||||||
|
Loading…
Reference in New Issue
Block a user