oca-ocb-l10n_asia-pacific/odoo-bringout-oca-ocb-l10n_tw/l10n_tw/data/template/account.account-tw.csv

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