資產 Assets

性質別 中文科目別Chinese Account Names 英文科目別English Account Names
流動資產

Current assets

現金 Cash
庫存現金 Cash on hand
零用金(週轉金) Petty cash (Revolving funds)
銀行存款 Cash in banks
定期存款 Deposit account
在途現金 Cash in transit
約當現金 Cash equivalents
其他現金及約當現金 Other cash and cash equivalents
公平價值變動列入損益之金融資產 Financial assets at fair value through income statement
備供出售金融資產 Financial assets in available-for-sale
持有至到期日金融資產 Financial assets in held-to-maturity
金融資產評價調整 Adjustments for change in value of investment
避險之衍生性金融資產 Derivative financial assets for hedging
避險之衍生性金融資產評價調整 Adjustments for change in value of derivative financial assets for hedging
應收票據 Notes receivable
應收票據貼現 Discounted notes receivable
其他應收票據 Other notes receivable
應收帳款 Receivables
應收分期帳款 Installment accounts receivable
備抵呆帳(備抵壞帳) Allowance for bad debts
其他應收帳款 Other receivables
應收收益 Earned revenue receivable
應收退稅款 Income tax refund receivable
存貨 Inventories
寄銷商品 Consigned merchandise
在途商品 Merchandise in transit
備抵存貨跌價損失 Allowance to reduce inventory to market
預付費用 Prepaid expenses
預付薪資 Prepaid payroll
預付租金 Prepaid rents
預付保險費 Prepaid insurance
用品盤存 Office supplies
預付所得稅 Prepaid income tax
其他預付費用 Other prepaid expenses
預付貨款 Prepayment for purchases
其他預付款項 Other prepayments
進項稅額 Prepaid sales tax
留抵稅額 Overpaid sales tax
基金及長期投資

Funds and long-term investments

基金 Funds
償債基金 Redemption fund (Sinking fund)
長期投資 Long-Term investments
金融資產評價調整 Adjustments for change in value of investment
固定資產

Fixed assets

土地 Land
土地改良物 Land improvements
累計折舊-土地改良物 Accumulated depreciation-Land improvements
建築物(房屋) Buildings (Structures)
累計折舊-建築物 Accumulated depreciation-Buildings
機器設備 Machinery and equipment
累計折舊-機器設備 Accumulated depreciation-Machinery and equipment
辦公設備(生財器具) Office equipment
累計折舊-辦公設備 Accumulated depreciation-Office equipment
運輸設備 Transportation equipment
累計折舊-運輸設備 Accumulated depreciation-Transportation equipment
租賃資產 Leased assets
租賃資產改良 Leasehold improvements
其他設備 Other facilities
累計折舊-其他設備 Accumulated depreciation-Other facilities
遞耗資產

Depletable assets

天然資源 Natural resources
天然資源-重估增值 Natural resources - revaluation increments
累計折耗-天然資源 Accumulated depletion - natural resources
累計減損-天然資源 Accumulated impairment - natural resources
無形資產

Intangible assets

商譽 Goodwill
累計減損-商譽 Accumulated impairment - goodwill
商標權 Trademarks
商標權-重估增值 Trademarks - revaluation increments
累計減損-商標權 Accumulated impairment - trademarks
專利權 Patents
專利權-重估增值 Patents - revaluation increments
累計減損-專利權 Accumulated impairment - patents
著作權(版權) Copyright
累計減損-著作權 Accumulated impairment - copyright
特許權 Franchise
累計減損-特許權 Accumulated impairment - franchise
電腦軟體成本 Computer software cost
累計攤銷-電腦軟體 Accumulated amortization - computer software cost
累計減損-電腦軟體 Accumulated impairment - computer software cost
其他資產

Other assets

債券發行成本 Deferred bond issuance costs
長期預付租金 Long-term prepaid rent
長期預付保險費 Long-term prepaid insurance
遞延所得稅資產 Deferred income tax assets – noncurrent
預付退休金 Prepaid pension cost
其他遞延資產 Other deferred assets
閒置資產 Idle assets
長期應收票據 Long-term notes
長期應收帳款 Long-term accounts
催收帳款 Overdue receivables
其他長期應收款項 Other long-term receivables
備抵呆帳-長期應收票據及款項與催收帳款 Allowance for uncollectible accounts - long-term notes, accounts and overdue receivables
存出保證金 Refundable deposits
雜項資產 Miscellaneous assets
暫付款 Temporary payments
代付款 Payment on behalf of others

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