"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"