BEGIN TRANSACTION;
SET NAMES 'utf8';
LOCK TABLE acctsubj IN ACCESS EXCLUSIVE MODE;
DELETE FROM acctsubj;
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (372638070, NULL, '1', '資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (779709797, NULL, '2', '負債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (309096272, NULL, '3', '業主權益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (471592709, NULL, '4', '營業收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (923390793, NULL, '5', '營業成本', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (994752472, NULL, '6', '營業費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (962115884, NULL, '7', '營業外收入及費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (657609207, NULL, '8', '所得稅費用(或利益)', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (487023601, NULL, '9', '非經常營業損益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (802972443, 372638070, '11', '流動資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (492735146, 372638070, '12', '流動資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (602662532, 372638070, '13', '基金及長期投資', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (601362886, 372638070, '14', '固定資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (463437233, 372638070, '15', '固定資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (813130827, 372638070, '16', '遞耗資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (888645287, 372638070, '17', '無形資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (314299094, 372638070, '18', '其他資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (613824503, 779709797, '21', '流動負債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (125993341, 779709797, '22', '流動負債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (434222646, 779709797, '23', '長期負債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (741596219, 779709797, '28', '其他負債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (714179679, 309096272, '31', '資本', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (931945860, 309096272, '32', '資本公積', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (926682414, 309096272, '33', '保留盈餘(或累積虧損)', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (676136047, 309096272, '34', '權益調整', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (793551134, 309096272, '35', '庫藏股', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (282449457, 309096272, '36', '少數股權', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (256854212, 471592709, '41', '銷貨收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (864303332, 471592709, '46', '勞務收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (685194984, 471592709, '47', '業務收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (585168046, 471592709, '48', '其他營業收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (776405888, 923390793, '51', '銷貨成本', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (484601714, 923390793, '56', '勞務成本製', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (656473437, 923390793, '57', '業務成本', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (526117422, 923390793, '58', '其他營業成本', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (847838836, 994752472, '61', '推銷費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (202779691, 994752472, '62', '管理及總務費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (390721534, 994752472, '63', '研究發展費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (613018617, 962115884, '71', '營業外收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (874636860, 962115884, '72', '營業外收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (933323474, 962115884, '73', '營業外收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (837668432, 962115884, '74', '營業外收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (658230315, 962115884, '75', '營業外費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (963623186, 962115884, '76', '營業外費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (726033439, 962115884, '77', '營業外費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (107974953, 962115884, '78', '營業外費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (531374062, 657609207, '81', '所得稅費用(或利益)', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (441557451, 487023601, '91', '停業部門損益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (780750379, 487023601, '92', '非常損益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (576655458, 487023601, '93', '會計原則變動累積影響數', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (403027649, 487023601, '94', '少數股權淨利', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (382831496, 802972443, '111', '現金及約當現金', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (405656198, 802972443, '112', '短期投資', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (274218035, 802972443, '113', '應收票據', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (236197229, 802972443, '114', '應收帳款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (990834888, 802972443, '118', '其他應收款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (802773250, 492735146, '121', '存貨', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (466973933, 492735146, '122', '存貨', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (434050648, 492735146, '125', '預付費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (349755763, 492735146, '126', '預付款項', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (336471657, 492735146, '128', '其他流動資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (956889094, 492735146, '129', '其他流動資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (425778949, 602662532, '131', '基金', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (640420175, 602662532, '132', '長期投資', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (410421689, 601362886, '141', '土地', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (503393820, 601362886, '142', '土地改良物', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (630438297, 601362886, '143', '房屋及建物', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (208976106, 601362886, '144', '機(器)具及設備', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (809268229, 601362886, '145', '機(器)具及設備', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (885610140, 601362886, '146', '機(器)具及設備', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (227011522, 463437233, '151', '租賃資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (733081973, 463437233, '152', '租賃權益改良', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (412438436, 463437233, '156', '未完工程及預付購置設備款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (373441509, 463437233, '158', '雜項固定資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (731330256, 813130827, '161', '遞耗資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (940611412, 888645287, '171', '商標權', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (138316570, 888645287, '172', '專利權', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (563900191, 888645287, '173', '特許權', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (423341137, 888645287, '174', '著作權', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (271146494, 888645287, '175', '電腦軟體', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (552238504, 888645287, '176', '商譽', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (207990296, 888645287, '177', '開辦費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (425720999, 888645287, '178', '其他無形資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (902673037, 314299094, '181', '遞延資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (966392319, 314299094, '182', '閒置資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (310547963, 314299094, '184', '長期應收票據及款項與催收帳款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (134097118, 314299094, '185', '出租資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (393449422, 314299094, '186', '存出保證金', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (464092583, 314299094, '188', '雜項資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (526855977, 613824503, '211', '短期借款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (974972811, 613824503, '212', '應付短期票券', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (862092008, 613824503, '213', '應付票據', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (705668893, 613824503, '214', '應付帳款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (815852043, 613824503, '216', '應付所得稅', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (287571641, 613824503, '217', '應付費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (574165963, 613824503, '218', '其他應付款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (674331210, 613824503, '219', '其他應付款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (889654543, 125993341, '226', '預收款項', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (815683575, 125993341, '227', '一年或一營業週期內到期長期負債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (149212812, 125993341, '228', '其他流動負債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (124114781, 125993341, '229', '其他流動負債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (636315607, 434222646, '231', '應付公司債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (663524372, 434222646, '232', '長期借款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (602970356, 434222646, '233', '長期應付票據及款項', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (319948252, 434222646, '234', '估計應付土地增值稅', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (489620321, 434222646, '235', '應計退休金負債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (931718543, 434222646, '238', '其他長期負債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (301894518, 741596219, '281', '遞延負債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (753924220, 741596219, '286', '存入保證金', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (492886608, 741596219, '288', '雜項負債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (354712237, 714179679, '311', '資本（或股本）', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (813886254, 931945860, '321', '股票溢價', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (369189273, 931945860, '323', '資產重估增值準備', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (708649341, 931945860, '324', '處分資產溢價公積', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (315953593, 931945860, '325', '合併公積', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (974832633, 931945860, '326', '受贈公積', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (981029756, 931945860, '328', '其他資本公積', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (782463283, 926682414, '331', '法定盈餘公積', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (511595327, 926682414, '332', '特別盈餘公積', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (266224620, 926682414, '335', '未分配盈餘(或累積虧損)', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (306542380, 676136047, '341', '長期股權投資未實現跌價損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (385524103, 676136047, '342', '累積換算調整數', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (764640716, 676136047, '343', '未認列為退休金成本之淨損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (277312763, 793551134, '351', '庫藏股', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (172889653, 282449457, '361', '少數股權', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (960138746, 256854212, '411', '銷貨收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (989545725, 256854212, '417', '銷貨退回', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (745165875, 256854212, '419', '銷貨折讓', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (788006197, 864303332, '461', '勞務收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (636092325, 685194984, '471', '業務收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (560294799, 585168046, '488', '其他營業收入—其他', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (868329781, 776405888, '511', '銷貨成本', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (715512696, 776405888, '512', '進貨', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (900537319, 776405888, '513', '進料', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (613686812, 776405888, '514', '直接人工', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (241828224, 776405888, '515', '製造費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (181591613, 776405888, '516', '製造費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (304113670, 776405888, '517', '製造費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (302614029, 776405888, '518', '製造費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (181853880, 484601714, '561', '勞務成本', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (760077428, 656473437, '571', '業務成本', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (100599165, 526117422, '588', '其他營業成本—其他', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (212916398, 847838836, '615', '推銷費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (193074244, 847838836, '616', '推銷費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (882721016, 847838836, '617', '推銷費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (514554832, 847838836, '618', '推銷費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (241184521, 202779691, '625', '管理及總務費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (776997540, 202779691, '626', '管理及總務費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (324522418, 202779691, '627', '管理及總務費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (543298708, 202779691, '628', '管理及總務費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (751717808, 390721534, '635', '研究發展費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (509842953, 390721534, '636', '研究發展費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (334520736, 390721534, '637', '研究發展費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (647304802, 390721534, '638', '研究發展費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (748583072, 613018617, '711', '利息收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (807935097, 613018617, '712', '投資收益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (256128674, 613018617, '713', '兌換利益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (902036208, 613018617, '714', '處分投資收益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (206038830, 613018617, '715', '處分資產溢價收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (699454747, 837668432, '748', '其他營業外收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (988959446, 658230315, '751', '利息費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (548598499, 658230315, '752', '投資損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (947980201, 658230315, '753', '兌換損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (286649244, 658230315, '754', '處分投資損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (537384847, 658230315, '755', '處分資產損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (928820789, 107974953, '788', '其他營業外費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (687819205, 531374062, '811', '所得稅費用(或利益)', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (392121771, 441557451, '911', '停業部門損益—停業前營業損益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (816367329, 441557451, '912', '停業部門損益—處分損益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (749878410, 780750379, '921', '非常損益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (575458948, 576655458, '931', '會計原則變動累積影響數', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (867926470, 403027649, '941', '少數股權淨利', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (709320418, 382831496, '1111', '庫存現金', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (135867103, 382831496, '1112', '零用金/週轉金', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (321673137, 382831496, '1113', '銀行存款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (914806389, 382831496, '1116', '在途現金', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (408077817, 382831496, '1117', '約當現金', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (269390224, 382831496, '1118', '其他現金及約當現金', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (114003147, 405656198, '1121', '短期投資—股票', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (420496091, 405656198, '1122', '短期投資—短期票券', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (494011567, 405656198, '1123', '短期投資—政府債券', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (249856724, 405656198, '1124', '短期投資—受益憑證', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (216784076, 405656198, '1125', '短期投資—公司債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (816605640, 405656198, '1128', '短期投資—其他', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (719765760, 405656198, '1129', '備抵短期投資跌價損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (530499921, 274218035, '1131', '應收票據', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (983472201, 274218035, '1132', '應收票據貼現', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (460805176, 274218035, '1137', '應收票據—關係人', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (221108972, 274218035, '1138', '其他應收票據', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (190869303, 274218035, '1139', '備抵呆帳－應收票據', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (357244797, 236197229, '1141', '應收帳款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (138999680, 236197229, '1142', '應收分期帳款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (171512916, 236197229, '1147', '應收帳款—關係人', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (742536124, 236197229, '1149', '備抵呆帳－應收帳款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (508867657, 990834888, '1181', '應收出售遠匯款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (616644337, 990834888, '1182', '應收遠匯款—外幣', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (302006318, 990834888, '1183', '買賣遠匯折價', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (903867355, 990834888, '1184', '應收收益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (854876598, 990834888, '1185', '應收退稅款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (641587374, 990834888, '1187', '其他應收款—關係人', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (654713656, 990834888, '1188', '其他應收款—其他', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (254902966, 990834888, '1189', '備抵呆帳—其他應收款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (517810159, 802773250, '1211', '商品存貨', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (856687013, 802773250, '1212', '寄銷商品', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (349662815, 802773250, '1213', '在途商品', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (949622536, 802773250, '1219', '備抵存貨跌價損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (269987198, 466973933, '1221', '製成品', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (339342377, 466973933, '1222', '寄銷製成品', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (795640862, 466973933, '1223', '副產品', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (713275114, 466973933, '1224', '在製品', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (237383628, 466973933, '1225', '委外加工', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (968977504, 466973933, '1226', '原料', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (712112558, 466973933, '1227', '物料', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (944100101, 466973933, '1228', '在途原物料', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (407577736, 466973933, '1229', '備抵存貨跌價損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (880958169, 434050648, '1251', '預付薪資', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (490823964, 434050648, '1252', '預付租金', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (917878000, 434050648, '1253', '預付保險費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (970366836, 434050648, '1254', '用品盤存', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (996500723, 434050648, '1255', '預付所得稅', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (473338112, 434050648, '1258', '其他預付費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (820572193, 349755763, '1261', '預付貨款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (739184995, 349755763, '1268', '其他預付款項', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (799510698, 336471657, '1281', '進項稅額', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (360348142, 336471657, '1282', '留抵稅額', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (108172724, 336471657, '1283', '暫付款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (331360768, 336471657, '1284', '代付款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (341189219, 336471657, '1285', '員工借支', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (576455206, 336471657, '1286', '存出保證金', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (777109496, 336471657, '1287', '受限制存款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (683845821, 956889094, '1291', '遞延所得稅資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (296452414, 956889094, '1292', '遞延兌換損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (961765736, 956889094, '1293', '業主(股東)往來', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (775706481, 956889094, '1294', '同業往來', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (114433500, 956889094, '1298', '其他流動資產—其他', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (329070757, 425778949, '1311', '償債基金', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (141049975, 425778949, '1312', '改良及擴充基金', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (263604680, 425778949, '1313', '意外損失準備基金', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (205596434, 425778949, '1314', '退休基金', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (477861646, 425778949, '1318', '其他基金', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (269517922, 640420175, '1321', '長期股權投資', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (237455794, 640420175, '1322', '長期債券投資', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (645642557, 640420175, '1323', '長期不動產投資', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (988732317, 640420175, '1324', '人壽保險現金解約價值', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (179029710, 640420175, '1328', '其他長期投資', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (557110012, 640420175, '1329', '備抵長期投資跌價損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (249470146, 410421689, '1411', '土地', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (247906429, 410421689, '1418', '土地—重估增值', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (852596764, 503393820, '1421', '土地改良物', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (885681227, 503393820, '1428', '土地改良物—重估增值', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (146158043, 503393820, '1429', '累積折舊—土地改良物', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (732874115, 630438297, '1431', '房屋及建物', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (961492609, 630438297, '1438', '房屋及建物—重估增值', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (472025359, 630438297, '1439', '累積折舊—房屋及建物', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (443132757, 208976106, '1441', '機(器)具', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (878642052, 208976106, '1448', '機(器)具—重估增值', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (176634779, 208976106, '1449', '累積折舊—機(器)具', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (167128653, 227011522, '1511', '租賃資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (894698061, 227011522, '1519', '累積折舊—租賃資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (848449822, 733081973, '1521', '租賃權益改良', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (752891550, 733081973, '1529', '累積折舊—租賃權益改良', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (852551772, 412438436, '1561', '未完工程', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (137095705, 412438436, '1562', '預付購置設備款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (917546730, 373441509, '1581', '雜項固定資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (615691173, 373441509, '1588', '雜項固定資產—重估增值', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (334353583, 373441509, '1589', '累積折舊—雜項固定資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (631601277, 731330256, '1611', '天然資源', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (494736884, 731330256, '1618', '天然資源—重估增值', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (708161453, 731330256, '1619', '累積折耗—天然資源', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (898829698, 940611412, '1711', '商標權', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (542872803, 138316570, '1721', '專利權', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (664609986, 563900191, '1731', '特許權', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (683710952, 423341137, '1741', '著作權', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (655011428, 271146494, '1751', '電腦軟體', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (491099730, 552238504, '1761', '商譽', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (780653448, 207990296, '1771', '開辦費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (623499301, 425720999, '1781', '遞延退休金成本', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (485309798, 425720999, '1782', '租賃權益改良', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (255497196, 425720999, '1788', '其他無形資產—其他', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (949323475, 902673037, '1811', '債券發行成本', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (985965124, 902673037, '1812', '長期預付租金', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (761148020, 902673037, '1813', '長期預付保險費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (783218271, 902673037, '1814', '遞延所得稅資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (542736097, 902673037, '1815', '預付退休金', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (442130454, 902673037, '1818', '其他遞延資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (440158264, 966392319, '1821', '閒置資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (814490947, 310547963, '1841', '長期應收票據', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (464584131, 310547963, '1842', '長期應收帳款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (246737265, 310547963, '1843', '催收帳款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (269841085, 310547963, '1847', '長期應收票據及款項與催收帳款—關係人', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (972215319, 310547963, '1848', '其他長期應收款項', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (273415222, 310547963, '1849', '備抵呆帳—長期應收票據及款項與催收帳款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (342664393, 134097118, '1851', '出租資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (967877399, 134097118, '1858', '出租資產—重估增值', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (465680425, 134097118, '1859', '累積折舊—出租資產', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (169304689, 393449422, '1861', '存出保證金', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (691103727, 464092583, '1881', '受限制存款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (408984785, 464092583, '1888', '雜項資產—其他', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (114592873, 526855977, '2111', '銀行透支', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (155572537, 526855977, '2112', '銀行借款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (679537588, 526855977, '2114', '短期借款—業主', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (113826174, 526855977, '2115', '短期借款—員工', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (535176493, 526855977, '2117', '短期借款—關係人', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (554436773, 526855977, '2118', '短期借款—其他', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (845861820, 974972811, '2121', '應付商業本票', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (937575852, 974972811, '2122', '銀行承兌匯票', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (626442033, 974972811, '2128', '其他應付短期票券', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (343837879, 974972811, '2129', '應付短期票券折價', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (602560682, 862092008, '2131', '應付票據', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (188954343, 862092008, '2137', '應付票據—關係人', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (716389216, 862092008, '2138', '其他應付票據', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (778146915, 705668893, '2141', '應付帳款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (277492307, 705668893, '2147', '應付帳款—關係人', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (458551240, 815852043, '2161', '應付所得稅', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (247253522, 287571641, '2171', '應付薪工', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (995680120, 287571641, '2172', '應付租金', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (655731761, 287571641, '2173', '應付利息', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (795817638, 287571641, '2174', '應付營業稅', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (701122645, 287571641, '2175', '應付稅捐—其他', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (415046011, 287571641, '2178', '其他應付費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (303499610, 574165963, '2181', '應付購入遠匯款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (784043626, 574165963, '2182', '應付遠匯款—外幣', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (855311038, 574165963, '2183', '買賣遠匯溢價', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (196069634, 574165963, '2184', '應付土地房屋款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (344246957, 574165963, '2185', '應付設備款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (522820430, 574165963, '2187', '其他應付款—關係人', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (256595974, 674331210, '2191', '應付股利', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (831657893, 674331210, '2192', '應付紅利', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (397555135, 674331210, '2193', '應付董監事酬勞', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (727862503, 674331210, '2198', '其他應付款—其他', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (968398485, 889654543, '2261', '預收貨款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (738337468, 889654543, '2262', '預收收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (563034212, 889654543, '2268', '其他預收款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (602636212, 815683575, '2271', '一年或一營業週期內到期公司債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (661663180, 815683575, '2272', '一年或一營業週期內到期長期借款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (395722825, 815683575, '2273', '一年或一營業週期內到期長期應付票據及款項', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (658576158, 815683575, '2277', '一年或一營業週期內到期長期應付票據及款項—關係人', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (968075004, 815683575, '2278', '其他一年或一營業週期內到期長期負債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (832790463, 149212812, '2281', '銷項稅額', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (520828967, 149212812, '2283', '暫收款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (900155521, 149212812, '2284', '代收款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (962885081, 149212812, '2285', '估計售後服務/保固負債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (667554008, 124114781, '2291', '遞延所得稅負債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (150466923, 124114781, '2292', '遞延兌換利益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (229204760, 124114781, '2293', '業主(股東)往來', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (743752020, 124114781, '2294', '同業往來', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (963358650, 124114781, '2298', '其他流動負債—其他', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (994047310, 636315607, '2311', '應付公司債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (564067541, 636315607, '2319', '應付公司債溢(折)價', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (332401391, 663524372, '2321', '長期銀行借款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (241134962, 663524372, '2324', '長期借款—業主', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (536628622, 663524372, '2325', '長期借款—員工', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (130108314, 663524372, '2327', '長期借款—關係人', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (324261557, 663524372, '2328', '長期借款—其他', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (448115003, 602970356, '2331', '長期應付票據', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (446205039, 602970356, '2332', '長期應付帳款', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (634999950, 602970356, '2333', '長期應付租賃負債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (704803584, 602970356, '2337', '長期應付票據及款項—關係人', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (581989752, 602970356, '2338', '其他長期應付款項', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (324818500, 319948252, '2341', '估計應付土地增值稅', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (123105059, 489620321, '2351', '應計退休金負債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (816932701, 931718543, '2388', '其他長期負債—其他', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (371625981, 301894518, '2811', '遞延收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (446449324, 301894518, '2814', '遞延所得稅負債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (507605492, 301894518, '2818', '其他遞延負債', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (402582161, 753924220, '2861', '存入保證金', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (278544397, 492886608, '2888', '雜項負債—其他', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (828698884, 354712237, '3111', '普通股股本', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (328325342, 354712237, '3112', '特別股股本', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (459479972, 354712237, '3113', '預收股本', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (243470269, 354712237, '3114', '待分配股票股利', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (574499376, 354712237, '3115', '資本', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (774555174, 813886254, '3211', '普通股股票溢價', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (429550621, 813886254, '3212', '特別股股票溢價', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (783013002, 369189273, '3231', '資產重估增值準備', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (505504878, 708649341, '3241', '處分資產溢價公積', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (198451128, 315953593, '3251', '合併公積', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (677269224, 974832633, '3261', '受贈公積', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (740275783, 981029756, '3281', '權益法長期股權投資資本公積', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (153032059, 981029756, '3282', '資本公積—庫藏股票交易', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (898896606, 782463283, '3311', '法定盈餘公積', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (847258147, 511595327, '3321', '意外損失準備', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (140115980, 511595327, '3322', '改良擴充準備', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (214588543, 511595327, '3323', '償債準備', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (296533405, 511595327, '3328', '其他特別盈餘公積', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (972322693, 266224620, '3351', '累積盈虧', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (782859992, 266224620, '3352', '前期損益調整', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (464874427, 266224620, '3353', '本期損益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (136762997, 306542380, '3411', '長期股權投資未實現跌價損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (361841681, 385524103, '3421', '累積換算調整數', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (800323292, 764640716, '3431', '未認列為退休金成本之淨損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (796953172, 277312763, '3511', '庫藏股', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (332969156, 172889653, '3611', '少數股權', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (650902163, 960138746, '4111', '銷貨收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (873610886, 960138746, '4112', '分期付款銷貨收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (480909546, 989545725, '4171', '銷貨退回', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (501414887, 745165875, '4191', '銷貨折讓', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (861798963, 788006197, '4611', '勞務收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (884801039, 636092325, '4711', '業務收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (859154718, 560294799, '4888', '其他營業收入—其他', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (491926593, 868329781, '5111', '銷貨成本', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (689575672, 868329781, '5112', '分期付款銷貨成本', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (513484217, 715512696, '5121', '進貨', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (746574640, 715512696, '5122', '進貨費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (804616176, 715512696, '5123', '進貨退出', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (704293010, 715512696, '5124', '進貨折讓', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (746290542, 900537319, '5131', '進料', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (993482623, 900537319, '5132', '進料費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (917839380, 900537319, '5133', '進料退出', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (685864530, 900537319, '5134', '進料折讓', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (802855875, 613686812, '5141', '直接人工', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (874928238, 241828224, '5151', '間接人工', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (571990586, 241828224, '5152', '租金支出', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (907852408, 241828224, '5153', '文具用品', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (487824813, 241828224, '5154', '旅費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (142992418, 241828224, '5155', '運費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (438547603, 241828224, '5156', '郵電費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (338883877, 241828224, '5157', '修繕費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (405956607, 241828224, '5158', '包裝費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (472485669, 181591613, '5161', '水電瓦斯費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (205274197, 181591613, '5162', '保險費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (372710710, 181591613, '5163', '加工費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (759488099, 181591613, '5166', '稅捐', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (624747656, 181591613, '5168', '折舊', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (373245274, 181591613, '5169', '各項耗竭及攤提', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (857831389, 304113670, '5172', '伙食費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (224729498, 304113670, '5173', '職工福利', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (380369895, 304113670, '5176', '訓練費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (756274240, 304113670, '5177', '間接材料', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (716532124, 302614029, '5188', '其他製造費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (152349985, 181853880, '5611', '勞務成本', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (757538860, 760077428, '5711', '業務成本', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (110601204, 100599165, '5888', '其他營業成本—其他', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (501745153, 212916398, '6151', '薪資支出', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (484688983, 212916398, '6152', '租金支出', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (347797343, 212916398, '6153', '文具用品', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (184863859, 212916398, '6154', '旅費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (982899606, 212916398, '6155', '運費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (548256289, 212916398, '6156', '郵電費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (201382357, 212916398, '6157', '修繕費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (945252074, 212916398, '6159', '廣告費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (912643138, 193074244, '6161', '水電瓦斯費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (482723373, 193074244, '6162', '保險費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (667516040, 193074244, '6164', '交際費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (696487087, 193074244, '6165', '捐贈', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (252695337, 193074244, '6166', '稅捐', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (464334795, 193074244, '6167', '呆帳損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (205262005, 193074244, '6168', '折舊', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (929323612, 193074244, '6169', '各項耗竭及攤提', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (615973093, 882721016, '6172', '伙食費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (584771226, 882721016, '6173', '職工福利', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (193536017, 882721016, '6175', '佣金支出', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (893417802, 882721016, '6176', '訓練費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (764382524, 514554832, '6188', '其他推銷費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (851874623, 241184521, '6251', '薪資支出', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (176861982, 241184521, '6252', '租金支出', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (329717777, 241184521, '6253', '文具用品', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (227243112, 241184521, '6254', '旅費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (489915115, 241184521, '6255', '運費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (930339612, 241184521, '6256', '郵電費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (928410985, 241184521, '6257', '修繕費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (128201317, 241184521, '6259', '廣告費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (570663854, 776997540, '6261', '水電瓦斯費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (433448958, 776997540, '6262', '保險費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (681610895, 776997540, '6264', '交際費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (521769517, 776997540, '6265', '捐贈', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (796674668, 776997540, '6266', '稅捐', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (829731934, 776997540, '6267', '呆帳損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (619404096, 776997540, '6268', '折舊', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (201420585, 776997540, '6269', '各項耗竭及攤提', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (761920757, 324522418, '6271', '外銷損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (666597144, 324522418, '6272', '伙食費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (893939737, 324522418, '6273', '職工福利', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (695670103, 324522418, '6274', '研究發展費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (617144018, 324522418, '6275', '佣金支出', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (356589445, 324522418, '6276', '訓練費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (469570957, 324522418, '6278', '勞務費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (877041170, 543298708, '6288', '其他管理及總務費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (285629796, 751717808, '6351', '薪資支出', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (255109839, 751717808, '6352', '租金支出', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (293609536, 751717808, '6353', '文具用品', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (870547203, 751717808, '6354', '旅費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (885107086, 751717808, '6355', '運費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (987987224, 751717808, '6356', '郵電費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (438300022, 751717808, '6357', '修繕費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (926725156, 509842953, '6361', '水電瓦斯費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (371394354, 509842953, '6362', '保險費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (690276284, 509842953, '6364', '交際費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (991739983, 509842953, '6366', '稅捐', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (871746448, 509842953, '6368', '折舊', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (895377402, 509842953, '6369', '各項耗竭及攤提', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (691533190, 334520736, '6372', '伙食費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (425563486, 334520736, '6373', '職工福利', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (730229601, 334520736, '6376', '訓練費', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (755843878, 334520736, '6378', '其他研究發展費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (935512761, 748583072, '7111', '利息收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (117472286, 807935097, '7121', '權益法認列之投資收益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (740643479, 807935097, '7122', '股利收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (893347443, 807935097, '7123', '短期投資市價回升利益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (788210158, 256128674, '7131', '兌換利益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (164663168, 902036208, '7141', '處分投資收益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (318252073, 206038830, '7151', '處分資產溢價收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (444183965, 699454747, '7481', '捐贈收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (428472055, 699454747, '7482', '租金收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (592692377, 699454747, '7483', '佣金收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (525102294, 699454747, '7484', '出售下腳及廢料收入', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (806095768, 699454747, '7485', '存貨盤盈', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (742624311, 699454747, '7486', '存貨跌價回升利益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (666483691, 699454747, '7487', '壞帳轉回利益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (753349254, 699454747, '7488', '其他營業外收入—其他', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (438653661, 988959446, '7511', '利息費用', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (647865532, 548598499, '7521', '權益法認列之投資損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (514482416, 548598499, '7523', '短期投資未實現跌價損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (929065316, 947980201, '7531', '兌換損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (869388482, 286649244, '7541', '處分投資損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (139281291, 537384847, '7551', '處分資產損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (222152959, 928820789, '7881', '停工損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (674468763, 928820789, '7882', '災害損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (922455040, 928820789, '7885', '存貨盤損', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (309527256, 928820789, '7886', '存貨跌價及呆滯損失', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (571194746, 928820789, '7888', '其他營業外費用—其他', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (792176665, 687819205, '8111', '所得稅費用（或利益）', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (958524871, 392121771, '9111', '停業部門損益—停業前營業損益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (997358780, 816367329, '9121', '停業部門損益—處分損益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (250404501, 749878410, '9211', '非常損益', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (334638274, 575458948, '9311', '會計原則變動累積影響數', now(), 923153018, now(), 923153018);
INSERT INTO acctsubj (sn, parent, code, title, created, createdby, updated, updatedby) VALUES (474145902, 867926470, '9411', '少數股權淨利', now(), 923153018, now(), 923153018);
COMMIT;
