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Ernad Husremovic 2026-03-09 09:31:21 +01:00
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odoo-bringout-oca-ocb-l10n_tw/l10n_tw/data/template/account.account-tw.csv Normal file
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"id","code","name","account_type","reconcile","tag_ids","non_trade","name@zh_TW"
"l10n_tw_account_1100","1100","Bank deposits","asset_cash","True","","False","銀行存款"
"l10n_tw_account_1101","1101","Cash and cash equivalents","asset_cash","True","","False","現金及約當現金"
"l10n_tw_account_1102","1102","Bank suspense","asset_current","False","","False","銀行暫記帳戶"
"l10n_tw_account_1103","1103","Liquidity transfer","asset_current","True","","False","流動性移轉"
"l10n_tw_account_1111","1111","Financial assets at fair value through profit or loss - current","asset_current","False","account.account_tag_operating","False","透過損益按公允價值衡量之金融資產－流動"
"l10n_tw_account_1113","1113","Financial assets at fair value through other comprehensive income - current","asset_current","False","account.account_tag_investing","False","透過其他綜合損益按公允價值衡量之金融資產－流動"
"l10n_tw_account_1121","1121","Hedging derivative financial assets - current","asset_current","False","account.account_tag_operating","False","避險之衍生金融資產－流動"
"l10n_tw_account_1131","1131","Financial assets at amortized cost - current","asset_current","False","account.account_tag_operating","False","按攤銷後成本衡量之金融資產－流動"
"l10n_tw_account_1151","1151","Notes receivable","asset_receivable","True","account.account_tag_operating","True","應收票據"
"l10n_tw_account_1156","1156","Accounts receivable","asset_receivable","True","account.account_tag_operating","True","應收帳款"
"l10n_tw_account_1157","1157","Accounts receivable for Point of Sale (POS)","asset_receivable","True","account.account_tag_operating","True","門市應收款"
"l10n_tw_account_1158","1158","Allowance for doubtful accounts","asset_current","False","account.account_tag_operating","False","備抵呆帳"
"l10n_tw_account_1171","1171","Other receivables","asset_receivable","True","account.account_tag_operating","False","其他應收款"
"l10n_tw_account_1221","1221","Current income tax asset","asset_current","False","account.account_tag_operating","False","本期所得稅資產"
"l10n_tw_account_1310","1310","Inventory","asset_current","False","account.account_tag_operating","False","存貨"
"l10n_tw_account_1311","1311","Finished products","asset_current","False","account.account_tag_operating","False","製成品"
"l10n_tw_account_1312","1312","By-products","asset_current","False","account.account_tag_operating","False","副產品"
"l10n_tw_account_1313","1313","Semi-finished products","asset_current","False","account.account_tag_operating","False","半成品"
"l10n_tw_account_1314","1314","Work in progress","asset_current","False","account.account_tag_operating","False","在製品"
"l10n_tw_account_1315","1315","Raw materials","asset_current","False","account.account_tag_operating","False","原料"
"l10n_tw_account_1316","1316","Goods in transit","asset_current","False","account.account_tag_operating","False","在途存貨"
"l10n_tw_account_1318","1318","Uninvoiced shipments","asset_current","False","account.account_tag_operating","False","已出貨未開票存貨"
"l10n_tw_account_1319","1319","Allowance for inventory impairment","asset_current","False","account.account_tag_operating","False","備抵存貨跌價"
"l10n_tw_account_1361","1361","Biological assets - current","asset_current","False","account.account_tag_operating","False","生物資產－流動"
"l10n_tw_account_1411","1411","Prepayments","asset_prepayments","False","account.account_tag_operating","False","預付款項"
"l10n_tw_account_1461","1461","Non-current assets for sale","asset_current","False","account.account_tag_investing","False","待出售非流動資產"
"l10n_tw_account_1470","1470","Other current assets","asset_current","False","account.account_tag_operating","False","其他流動資產"
"l10n_tw_account_1481","1481","Input VAT","asset_current","False","account.account_tag_operating","False","進項稅額"
"l10n_tw_account_1482","1482","Creditable Withholding Tax (WHT)","asset_current","False","account.account_tag_operating","False","尚未抵繳之扣繳稅款"
"l10n_tw_account_1485","1485","Withholding (WHT) receivable","asset_receivable","True","account.account_tag_operating","True","代扣稅額"
"l10n_tw_account_1486","1486","Value added tax (VAT) receivable","asset_receivable","True","account.account_tag_operating","True","應收退稅款"
"l10n_tw_account_1487","1487","Other tax receivables","asset_receivable","True","account.account_tag_operating","True","其他應收稅款"
"l10n_tw_account_1511","1511","Financial assets at fair value through profit or loss - non-current","asset_non_current","False","account.account_tag_investing","False","透過損益按公允價值衡量之金融資產－非流動"
"l10n_tw_account_1513","1513","Financial assets at fair value through other comprehensive income - non-current","asset_non_current","False","account.account_tag_investing","False","透過其他綜合損益按公允價值衡量之金融資產－非流動"
"l10n_tw_account_1521","1521","Hedging derivative financial assets - non-current","asset_non_current","False","account.account_tag_investing","False","避險之衍生金融資產－非流動"
"l10n_tw_account_1531","1531","Financial assets at amortized cost - non-current","asset_non_current","False","account.account_tag_investing","False","按攤銷後成本衡量之金融資產－非流動"
"l10n_tw_account_1543","1543","Financial assets measured at cost - non-current","asset_non_current","False","account.account_tag_investing","False","按成本衡量之金融資產－非流動"
"l10n_tw_account_1551","1551","Investments accounted for using equity method","asset_non_current","False","account.account_tag_investing","False","採用權益法之投資"
"l10n_tw_account_1601","1601","Property, plant and equipment","asset_fixed","False","account.account_tag_investing","False","不動產、廠房及設備"
"l10n_tw_account_1609","1609","Accumulated depreciation","asset_non_current","False","","False","累計折舊"
"l10n_tw_account_1651","1651","Investment property","asset_non_current","False","account.account_tag_investing","False","投資性不動產"
"l10n_tw_account_1701","1701","Intangible assets","asset_non_current","False","account.account_tag_investing","False","無形資產"
"l10n_tw_account_1761","1761","Biological assets—non-current","asset_non_current","False","account.account_tag_investing","False","生物資產－非流動"
"l10n_tw_account_1861","1861","Deferred income tax asset","asset_non_current","False","account.account_tag_operating","False","遞延所得稅資產"
"l10n_tw_account_1881","1881","Other non-current assets","asset_non_current","False","account.account_tag_financing","False","其他非流動資產"
"l10n_tw_account_2101","2101","Short-term borrowings","liability_current","False","account.account_tag_financing","False","短期借款"
"l10n_tw_account_2111","2111","Financial liabilities at fair value through profit or loss - current","liability_current","False","account.account_tag_operating","False","透過損益按公允價值衡量之金融負債－流動"
"l10n_tw_account_2121","2121","Short-term notes and bills payable","liability_current","False","account.account_tag_financing","False","應付短期票券"
"l10n_tw_account_2122","2122","Hedging derivative financial liabilities - current","liability_current","False","account.account_tag_operating","False","避險之衍生金融負債－流動"
"l10n_tw_account_2131","2131","Financial liabilities at amortized cost - current","liability_current","False","account.account_tag_financing","False","按攤銷後成本衡量之金融負債－流動"
"l10n_tw_account_2141","2141","Contract liability","liability_current","False","account.account_tag_operating","False","合約負債"
"l10n_tw_account_2151","2151","Notes payable","liability_payable","True","account.account_tag_operating","False","應付票據"
"l10n_tw_account_2171","2171","Accounts payable","liability_payable","True","account.account_tag_operating","False","應付帳款"
"l10n_tw_account_2211","2211","Other payable","liability_payable","True","account.account_tag_operating","False","其他應付款"
"l10n_tw_account_2221","2221","Current income tax liability","liability_current","False","account.account_tag_operating","False","本期所得稅負債"
"l10n_tw_account_2261","2261","Provisions - current","liability_current","False","account.account_tag_operating","False","負債準備－流動"
"l10n_tw_account_2271","2271","Liabilities directly associated with non-current assets held for sale","liability_current","False","account.account_tag_investing","False","與待出售非流動資產直接相關之負債"
"l10n_tw_account_2281","2281","Output VAT","liability_current","False","account.account_tag_operating","False","銷項稅額"
"l10n_tw_account_2282","2282","Receipts Under Custody","liability_current","False","account.account_tag_operating","False","代收款"
"l10n_tw_account_2285","2285","Value added tax (VAT) payable","liability_payable","True","account.account_tag_operating","True","應付營業稅"
"l10n_tw_account_2286","2286","Withholding (WHT) payable","liability_payable","True","account.account_tag_operating","True","應付代扣稅款"
"l10n_tw_account_2287","2287","Other tax payables","liability_payable","True","account.account_tag_operating","True","其他應付稅款"
"l10n_tw_account_2381","2381","Other current liabilities","liability_current","False","account.account_tag_operating","False","其他流動負債"
"l10n_tw_account_2501","2501","Bonds payable","liability_non_current","False","account.account_tag_financing","False","應付公司債"
"l10n_tw_account_2511","2511","Financial liabilities at fair value through profit or loss - non-current","liability_non_current","False","account.account_tag_financing","False","透過損益按公允價值衡量之金融負債－非流動"
"l10n_tw_account_2522","2522","Hedging derivative financial liabilities - non-current","liability_non_current","False","account.account_tag_financing","False","避險之衍生金融負債－非流動"
"l10n_tw_account_2531","2531","Financial liabilities at amortized cost - non-current","liability_non_current","False","account.account_tag_financing","False","按攤銷後成本衡量之金融負債－非流動"
"l10n_tw_account_2571","2571","Long-term borrowings","liability_non_current","False","account.account_tag_financing","False","長期借款"
"l10n_tw_account_2641","2641","Deferred income tax liability","liability_non_current","False","account.account_tag_operating","False","遞延所得稅負債"
"l10n_tw_account_2661","2661","Provisions - non-current","liability_non_current","False","account.account_tag_operating","False","負債準備－非流動"
"l10n_tw_account_2681","2681","Other non-current Liabilities","liability_non_current","False","account.account_tag_operating","False","其他非流動負債"
"l10n_tw_account_3100","3100","Share capital","equity","False","account.account_tag_financing","False","股本"
"l10n_tw_account_3111","3111","Common stock","equity","False","account.account_tag_financing","False","普通股股本"
"l10n_tw_account_3121","3121","Preferred stock","equity","False","account.account_tag_financing","False","特別股股本"
"l10n_tw_account_3200","3200","Capital surplus","equity","False","account.account_tag_financing","False","資本公積"
"l10n_tw_account_3300","3300","Unappropriated retained earnings (or accumulated deficit)","equity","False","account.account_tag_financing","False","未分配盈餘（或待彌補虧損）"
"l10n_tw_account_3311","3311","Legal reserve","equity","False","","False","法定盈餘公積"
"l10n_tw_account_3321","3321","Special reserve","equity","False","","False","特別盈餘公積"
"l10n_tw_account_3400","3400","Other equity","equity","False","account.account_tag_financing","False","其他權益"
"l10n_tw_account_3500","3500","Treasury stock","equity","False","account.account_tag_financing","False","庫藏股票"
"l10n_tw_account_3611","3611","Non-controlling interests","equity","False","account.account_tag_investing","False","非控制權益"
"l10n_tw_account_3700","3700","Net income (loss) for the current period","equity_unaffected","False","account.account_tag_operating","False","本期損益"
"l10n_tw_account_4111","4111","Sales revenue - main product","income","False","","False","主要產品線銷貨收入"
"l10n_tw_account_4171","4171","Service revenue","income","False","","False","勞務收入"
"l10n_tw_account_4211","4211","Royalty revenue","income","False","","False","權利金收入"
"l10n_tw_account_4221","4221","Licensing fee revenue","income","False","","False","授權費收入"
"l10n_tw_account_4311","4311","Franchise fee revenue","income","False","","False","加盟金收入"
"l10n_tw_account_4711","4711","Sales returns","income","False","","False","銷貨退回"
"l10n_tw_account_4811","4811","Sales allowances","income","False","","False","銷貨折讓"
"l10n_tw_account_4821","4821","Sales discounts","income","False","","False","銷貨折扣"
"l10n_tw_account_5101","5101","Cost of goods sold","expense_direct_cost","False","","False","銷貨成本"
"l10n_tw_account_5501","5501","Cost of services rendered","expense_direct_cost","False","","False","勞務成本"
"l10n_tw_account_5601","5601","Other operating costs","expense_direct_cost","False","","False","其他營業成本"
"l10n_tw_account_6511","6511","Salaries expense","expense","False","","False","薪資費用"
"l10n_tw_account_6521","6521","Labor and health insurance expense","expense","False","","False","勞健保費用"
"l10n_tw_account_6531","6531","Pension expense","expense","False","","False","退休金費用"
"l10n_tw_account_6541","6541","Employee benefits expense","expense","False","","False","職工福利費用"
"l10n_tw_account_6611","6611","Rent expense","expense","False","","False","租金費用"
"l10n_tw_account_6621","6621","Utilities expense","expense","False","","False","水電瓦斯費"
"l10n_tw_account_6631","6631","Repair and maintenance expense","expense","False","","False","修繕費"
"l10n_tw_account_6641","6641","Insurance expense","expense","False","","False","保險費"
"l10n_tw_account_6651","6651","Depreciation expense","expense_depreciation","False","account.account_tag_operating","False","折舊費用"
"l10n_tw_account_6661","6661","Amortization expense","expense_depreciation","False","account.account_tag_operating","False","攤銷費用"
"l10n_tw_account_6711","6711","Travel expense","expense","False","","False","旅費"
"l10n_tw_account_6721","6721","Transportation expense","expense","False","","False","運費"
"l10n_tw_account_6731","6731","Postage & communication expense","expense","False","","False","郵電費"
"l10n_tw_account_6741","6741","Office supplies expense","expense","False","","False","文具用品費"
"l10n_tw_account_6751","6751","Advertising & promotion expense","expense","False","","False","廣告費"
"l10n_tw_account_6761","6761","Professional service fees","expense","False","","False","專業服務費"
"l10n_tw_account_6771","6771","Taxes & dues","expense","False","","False","稅捐"
"l10n_tw_account_6781","6781","Miscellaneous expense","expense","False","","False","雜項費用"
"l10n_tw_account_7100","7100","Other income","income_other","False","account.account_tag_operating","False","其他收入"
"l10n_tw_account_7111","7111","Interest income","income_other","False","account.account_tag_operating","False","利息收入"
"l10n_tw_account_7121","7121","Dividend income","income_other","False","account.account_tag_operating","False","股利收入"
"l10n_tw_account_7131","7131","Rental income","income_other","False","account.account_tag_operating","False","租金收入"
"l10n_tw_account_7141","7141","Royalty income","income_other","False","account.account_tag_operating","False","權利金收入"
"l10n_tw_account_7151","7151","Investment income (equity method)","income_other","False","account.account_tag_investing","False","採用權益法認列之投資收益"
"l10n_tw_account_7161","7161","Gain on disposal of property, plant & equipment","income_other","False","account.account_tag_investing","False","處分不動產、廠房及設備利益"
"l10n_tw_account_7171","7171","Foreign exchange gain","income_other","False","account.account_tag_operating","False","兌換利益"
"l10n_tw_account_7181","7181","Cash difference gain","income_other","False","account.account_tag_operating","False","現金差益"
"l10n_tw_account_7191","7191","Purchase discounts","income_other","False","account.account_tag_operating","False","進貨折扣"
"l10n_tw_account_7200","7200","Other non-operating income","income_other","False","account.account_tag_operating","False","其他營業外收"
"l10n_tw_account_7500","7500","Other non-operating expenses","expense","False","account.account_tag_operating","False","其他營業外及支出"
"l10n_tw_account_7511","7511","Interest expense (Finance Costs)","expense","False","account.account_tag_operating","False","利息費用"
"l10n_tw_account_7521","7521","Investment loss (Equity Method)","expense","False","","False","採用權益法認列之投資損失"
"l10n_tw_account_7531","7531","Loss on disposal of property, plant & equipment","expense","False","account.account_tag_investing","False","處分不動產、廠房及設備損失"
"l10n_tw_account_7541","7541","Foreign exchange loss","expense","False","account.account_tag_operating","False","兌換損失"
"l10n_tw_account_7551","7551","Loss from disasters","expense","False","account.account_tag_operating","False","災害損失"
"l10n_tw_account_7561","7561","Cash difference loss","expense","False","account.account_tag_operating","False","現金差損"
"l10n_tw_account_8101","8101","Income tax expense (benefit)","expense","False","","False","所得稅費用"
"l10n_tw_account_9111","9111","Unrealized gain/loss on FVOCI equity investments","equity","False","","False","透過其他綜合損益按公允價值衡量之權益工具投資未實現評價損益"
"l10n_tw_account_9131","9131","Revaluation surplus","equity","False","","False","資產重估增值"
"l10n_tw_account_9211","9211","Exchange differences on translation of foreign operations","equity","False","","False","國外營運機構財務報表換算之兌換差額"
"l10n_tw_account_9221","9221","Unrealized gain/loss on FVOCI debt investments","equity","False","","False","透過其他綜合損益按公允價值衡量之債務工具投資未實現評價損益"
1 id code name account_type reconcile tag_ids non_trade name@zh_TW
2 l10n_tw_account_1100 1100 Bank deposits asset_cash True False 銀行存款
3 l10n_tw_account_1101 1101 Cash and cash equivalents asset_cash True False 現金及約當現金
4 l10n_tw_account_1102 1102 Bank suspense asset_current False False 銀行暫記帳戶
5 l10n_tw_account_1103 1103 Liquidity transfer asset_current True False 流動性移轉
6 l10n_tw_account_1111 1111 Financial assets at fair value through profit or loss - current asset_current False account.account_tag_operating False 透過損益按公允價值衡量之金融資產－流動
7 l10n_tw_account_1113 1113 Financial assets at fair value through other comprehensive income - current asset_current False account.account_tag_investing False 透過其他綜合損益按公允價值衡量之金融資產－流動
8 l10n_tw_account_1121 1121 Hedging derivative financial assets - current asset_current False account.account_tag_operating False 避險之衍生金融資產－流動
9 l10n_tw_account_1131 1131 Financial assets at amortized cost - current asset_current False account.account_tag_operating False 按攤銷後成本衡量之金融資產－流動
10 l10n_tw_account_1151 1151 Notes receivable asset_receivable True account.account_tag_operating True 應收票據
11 l10n_tw_account_1156 1156 Accounts receivable asset_receivable True account.account_tag_operating True 應收帳款
12 l10n_tw_account_1157 1157 Accounts receivable for Point of Sale (POS) asset_receivable True account.account_tag_operating True 門市應收款
13 l10n_tw_account_1158 1158 Allowance for doubtful accounts asset_current False account.account_tag_operating False 備抵呆帳
14 l10n_tw_account_1171 1171 Other receivables asset_receivable True account.account_tag_operating False 其他應收款
15 l10n_tw_account_1221 1221 Current income tax asset asset_current False account.account_tag_operating False 本期所得稅資產
16 l10n_tw_account_1310 1310 Inventory asset_current False account.account_tag_operating False 存貨
17 l10n_tw_account_1311 1311 Finished products asset_current False account.account_tag_operating False 製成品
18 l10n_tw_account_1312 1312 By-products asset_current False account.account_tag_operating False 副產品
19 l10n_tw_account_1313 1313 Semi-finished products asset_current False account.account_tag_operating False 半成品
20 l10n_tw_account_1314 1314 Work in progress asset_current False account.account_tag_operating False 在製品
21 l10n_tw_account_1315 1315 Raw materials asset_current False account.account_tag_operating False 原料
22 l10n_tw_account_1316 1316 Goods in transit asset_current False account.account_tag_operating False 在途存貨
23 l10n_tw_account_1318 1318 Uninvoiced shipments asset_current False account.account_tag_operating False 已出貨未開票存貨
24 l10n_tw_account_1319 1319 Allowance for inventory impairment asset_current False account.account_tag_operating False 備抵存貨跌價
25 l10n_tw_account_1361 1361 Biological assets - current asset_current False account.account_tag_operating False 生物資產－流動
26 l10n_tw_account_1411 1411 Prepayments asset_prepayments False account.account_tag_operating False 預付款項
27 l10n_tw_account_1461 1461 Non-current assets for sale asset_current False account.account_tag_investing False 待出售非流動資產
28 l10n_tw_account_1470 1470 Other current assets asset_current False account.account_tag_operating False 其他流動資產
29 l10n_tw_account_1481 1481 Input VAT asset_current False account.account_tag_operating False 進項稅額
30 l10n_tw_account_1482 1482 Creditable Withholding Tax (WHT) asset_current False account.account_tag_operating False 尚未抵繳之扣繳稅款
31 l10n_tw_account_1485 1485 Withholding (WHT) receivable asset_receivable True account.account_tag_operating True 代扣稅額
32 l10n_tw_account_1486 1486 Value added tax (VAT) receivable asset_receivable True account.account_tag_operating True 應收退稅款
33 l10n_tw_account_1487 1487 Other tax receivables asset_receivable True account.account_tag_operating True 其他應收稅款
34 l10n_tw_account_1511 1511 Financial assets at fair value through profit or loss - non-current asset_non_current False account.account_tag_investing False 透過損益按公允價值衡量之金融資產－非流動
35 l10n_tw_account_1513 1513 Financial assets at fair value through other comprehensive income - non-current asset_non_current False account.account_tag_investing False 透過其他綜合損益按公允價值衡量之金融資產－非流動
36 l10n_tw_account_1521 1521 Hedging derivative financial assets - non-current asset_non_current False account.account_tag_investing False 避險之衍生金融資產－非流動
37 l10n_tw_account_1531 1531 Financial assets at amortized cost - non-current asset_non_current False account.account_tag_investing False 按攤銷後成本衡量之金融資產－非流動
38 l10n_tw_account_1543 1543 Financial assets measured at cost - non-current asset_non_current False account.account_tag_investing False 按成本衡量之金融資產－非流動
39 l10n_tw_account_1551 1551 Investments accounted for using equity method asset_non_current False account.account_tag_investing False 採用權益法之投資
40 l10n_tw_account_1601 1601 Property, plant and equipment asset_fixed False account.account_tag_investing False 不動產、廠房及設備
41 l10n_tw_account_1609 1609 Accumulated depreciation asset_non_current False False 累計折舊
42 l10n_tw_account_1651 1651 Investment property asset_non_current False account.account_tag_investing False 投資性不動產
43 l10n_tw_account_1701 1701 Intangible assets asset_non_current False account.account_tag_investing False 無形資產
44 l10n_tw_account_1761 1761 Biological assets—non-current asset_non_current False account.account_tag_investing False 生物資產－非流動
45 l10n_tw_account_1861 1861 Deferred income tax asset asset_non_current False account.account_tag_operating False 遞延所得稅資產
46 l10n_tw_account_1881 1881 Other non-current assets asset_non_current False account.account_tag_financing False 其他非流動資產
47 l10n_tw_account_2101 2101 Short-term borrowings liability_current False account.account_tag_financing False 短期借款
48 l10n_tw_account_2111 2111 Financial liabilities at fair value through profit or loss - current liability_current False account.account_tag_operating False 透過損益按公允價值衡量之金融負債－流動
49 l10n_tw_account_2121 2121 Short-term notes and bills payable liability_current False account.account_tag_financing False 應付短期票券
50 l10n_tw_account_2122 2122 Hedging derivative financial liabilities - current liability_current False account.account_tag_operating False 避險之衍生金融負債－流動
51 l10n_tw_account_2131 2131 Financial liabilities at amortized cost - current liability_current False account.account_tag_financing False 按攤銷後成本衡量之金融負債－流動
52 l10n_tw_account_2141 2141 Contract liability liability_current False account.account_tag_operating False 合約負債
53 l10n_tw_account_2151 2151 Notes payable liability_payable True account.account_tag_operating False 應付票據
54 l10n_tw_account_2171 2171 Accounts payable liability_payable True account.account_tag_operating False 應付帳款
55 l10n_tw_account_2211 2211 Other payable liability_payable True account.account_tag_operating False 其他應付款
56 l10n_tw_account_2221 2221 Current income tax liability liability_current False account.account_tag_operating False 本期所得稅負債
57 l10n_tw_account_2261 2261 Provisions - current liability_current False account.account_tag_operating False 負債準備－流動
58 l10n_tw_account_2271 2271 Liabilities directly associated with non-current assets held for sale liability_current False account.account_tag_investing False 與待出售非流動資產直接相關之負債
59 l10n_tw_account_2281 2281 Output VAT liability_current False account.account_tag_operating False 銷項稅額
60 l10n_tw_account_2282 2282 Receipts Under Custody liability_current False account.account_tag_operating False 代收款
61 l10n_tw_account_2285 2285 Value added tax (VAT) payable liability_payable True account.account_tag_operating True 應付營業稅
62 l10n_tw_account_2286 2286 Withholding (WHT) payable liability_payable True account.account_tag_operating True 應付代扣稅款
63 l10n_tw_account_2287 2287 Other tax payables liability_payable True account.account_tag_operating True 其他應付稅款
64 l10n_tw_account_2381 2381 Other current liabilities liability_current False account.account_tag_operating False 其他流動負債
65 l10n_tw_account_2501 2501 Bonds payable liability_non_current False account.account_tag_financing False 應付公司債
66 l10n_tw_account_2511 2511 Financial liabilities at fair value through profit or loss - non-current liability_non_current False account.account_tag_financing False 透過損益按公允價值衡量之金融負債－非流動
67 l10n_tw_account_2522 2522 Hedging derivative financial liabilities - non-current liability_non_current False account.account_tag_financing False 避險之衍生金融負債－非流動
68 l10n_tw_account_2531 2531 Financial liabilities at amortized cost - non-current liability_non_current False account.account_tag_financing False 按攤銷後成本衡量之金融負債－非流動
69 l10n_tw_account_2571 2571 Long-term borrowings liability_non_current False account.account_tag_financing False 長期借款
70 l10n_tw_account_2641 2641 Deferred income tax liability liability_non_current False account.account_tag_operating False 遞延所得稅負債
71 l10n_tw_account_2661 2661 Provisions - non-current liability_non_current False account.account_tag_operating False 負債準備－非流動
72 l10n_tw_account_2681 2681 Other non-current Liabilities liability_non_current False account.account_tag_operating False 其他非流動負債
73 l10n_tw_account_3100 3100 Share capital equity False account.account_tag_financing False 股本
74 l10n_tw_account_3111 3111 Common stock equity False account.account_tag_financing False 普通股股本
75 l10n_tw_account_3121 3121 Preferred stock equity False account.account_tag_financing False 特別股股本
76 l10n_tw_account_3200 3200 Capital surplus equity False account.account_tag_financing False 資本公積
77 l10n_tw_account_3300 3300 Unappropriated retained earnings (or accumulated deficit) equity False account.account_tag_financing False 未分配盈餘（或待彌補虧損）
78 l10n_tw_account_3311 3311 Legal reserve equity False False 法定盈餘公積
79 l10n_tw_account_3321 3321 Special reserve equity False False 特別盈餘公積
80 l10n_tw_account_3400 3400 Other equity equity False account.account_tag_financing False 其他權益
81 l10n_tw_account_3500 3500 Treasury stock equity False account.account_tag_financing False 庫藏股票
82 l10n_tw_account_3611 3611 Non-controlling interests equity False account.account_tag_investing False 非控制權益
83 l10n_tw_account_3700 3700 Net income (loss) for the current period equity_unaffected False account.account_tag_operating False 本期損益
84 l10n_tw_account_4111 4111 Sales revenue - main product income False False 主要產品線銷貨收入
85 l10n_tw_account_4171 4171 Service revenue income False False 勞務收入
86 l10n_tw_account_4211 4211 Royalty revenue income False False 權利金收入
87 l10n_tw_account_4221 4221 Licensing fee revenue income False False 授權費收入
88 l10n_tw_account_4311 4311 Franchise fee revenue income False False 加盟金收入
89 l10n_tw_account_4711 4711 Sales returns income False False 銷貨退回
90 l10n_tw_account_4811 4811 Sales allowances income False False 銷貨折讓
91 l10n_tw_account_4821 4821 Sales discounts income False False 銷貨折扣
92 l10n_tw_account_5101 5101 Cost of goods sold expense_direct_cost False False 銷貨成本
93 l10n_tw_account_5501 5501 Cost of services rendered expense_direct_cost False False 勞務成本
94 l10n_tw_account_5601 5601 Other operating costs expense_direct_cost False False 其他營業成本
95 l10n_tw_account_6511 6511 Salaries expense expense False False 薪資費用
96 l10n_tw_account_6521 6521 Labor and health insurance expense expense False False 勞健保費用
97 l10n_tw_account_6531 6531 Pension expense expense False False 退休金費用
98 l10n_tw_account_6541 6541 Employee benefits expense expense False False 職工福利費用
99 l10n_tw_account_6611 6611 Rent expense expense False False 租金費用
100 l10n_tw_account_6621 6621 Utilities expense expense False False 水電瓦斯費
101 l10n_tw_account_6631 6631 Repair and maintenance expense expense False False 修繕費
102 l10n_tw_account_6641 6641 Insurance expense expense False False 保險費
103 l10n_tw_account_6651 6651 Depreciation expense expense_depreciation False account.account_tag_operating False 折舊費用
104 l10n_tw_account_6661 6661 Amortization expense expense_depreciation False account.account_tag_operating False 攤銷費用
105 l10n_tw_account_6711 6711 Travel expense expense False False 旅費
106 l10n_tw_account_6721 6721 Transportation expense expense False False 運費
107 l10n_tw_account_6731 6731 Postage & communication expense expense False False 郵電費
108 l10n_tw_account_6741 6741 Office supplies expense expense False False 文具用品費
109 l10n_tw_account_6751 6751 Advertising & promotion expense expense False False 廣告費
110 l10n_tw_account_6761 6761 Professional service fees expense False False 專業服務費
111 l10n_tw_account_6771 6771 Taxes & dues expense False False 稅捐
112 l10n_tw_account_6781 6781 Miscellaneous expense expense False False 雜項費用
113 l10n_tw_account_7100 7100 Other income income_other False account.account_tag_operating False 其他收入
114 l10n_tw_account_7111 7111 Interest income income_other False account.account_tag_operating False 利息收入
115 l10n_tw_account_7121 7121 Dividend income income_other False account.account_tag_operating False 股利收入
116 l10n_tw_account_7131 7131 Rental income income_other False account.account_tag_operating False 租金收入
117 l10n_tw_account_7141 7141 Royalty income income_other False account.account_tag_operating False 權利金收入
118 l10n_tw_account_7151 7151 Investment income (equity method) income_other False account.account_tag_investing False 採用權益法認列之投資收益
119 l10n_tw_account_7161 7161 Gain on disposal of property, plant & equipment income_other False account.account_tag_investing False 處分不動產、廠房及設備利益
120 l10n_tw_account_7171 7171 Foreign exchange gain income_other False account.account_tag_operating False 兌換利益
121 l10n_tw_account_7181 7181 Cash difference gain income_other False account.account_tag_operating False 現金差益
122 l10n_tw_account_7191 7191 Purchase discounts income_other False account.account_tag_operating False 進貨折扣
123 l10n_tw_account_7200 7200 Other non-operating income income_other False account.account_tag_operating False 其他營業外收
124 l10n_tw_account_7500 7500 Other non-operating expenses expense False account.account_tag_operating False 其他營業外及支出
125 l10n_tw_account_7511 7511 Interest expense (Finance Costs) expense False account.account_tag_operating False 利息費用
126 l10n_tw_account_7521 7521 Investment loss (Equity Method) expense False False 採用權益法認列之投資損失
127 l10n_tw_account_7531 7531 Loss on disposal of property, plant & equipment expense False account.account_tag_investing False 處分不動產、廠房及設備損失
128 l10n_tw_account_7541 7541 Foreign exchange loss expense False account.account_tag_operating False 兌換損失
129 l10n_tw_account_7551 7551 Loss from disasters expense False account.account_tag_operating False 災害損失
130 l10n_tw_account_7561 7561 Cash difference loss expense False account.account_tag_operating False 現金差損
131 l10n_tw_account_8101 8101 Income tax expense (benefit) expense False False 所得稅費用
132 l10n_tw_account_9111 9111 Unrealized gain/loss on FVOCI equity investments equity False False 透過其他綜合損益按公允價值衡量之權益工具投資未實現評價損益
133 l10n_tw_account_9131 9131 Revaluation surplus equity False False 資產重估增值
134 l10n_tw_account_9211 9211 Exchange differences on translation of foreign operations equity False False 國外營運機構財務報表換算之兌換差額
135 l10n_tw_account_9221 9221 Unrealized gain/loss on FVOCI debt investments equity False False 透過其他綜合損益按公允價值衡量之債務工具投資未實現評價損益