|
業主權益 Owners' equity |
| 性質別 | 中文科目別Chinese Account Names | 英文科目別English Account Names |
| 資本（股本）
Capital |
普通股股本 | Capital - common stock |
| 特別股股本 | Capital - preferred stock | |
| 預收股本 | Capital collected in advance | |
| 待分配股票股利 | Stock dividends to be distributed | |
| 資本 | Capital | |
| 資本公積
Additional paid-in capital |
普通股股票溢價 | Additional paid-in capital in excess of par - common stock |
| 特別股股票溢價 | Additional paid-in capital in excess of par - preferred stock | |
| 庫藏股溢價公積 | Additional paid-in capital in excess of par - treasury stock | |
| 其他溢價公積 | Additional paid-in capital in excess of par - other | |
| 受贈公積 | Donated surplus | |
| 權益法長期股權投資資本公積 | Additional paid-in capital from investee under equity method | |
| 保留盈餘（累積虧損）
Retained earnings (Accumulated deficit) |
法定盈餘公積 | Legal reserve |
| 特別盈餘公積 | Special reserve | |
| 意外損失準備 | Contingency reserve | |
| 改良擴充準備 | Improvement and expansion reserve | |
| 償債準備 | Special reserve for redemption of liabilities | |
| 其他特別盈餘公積 | Other special reserve | |
| 累積盈虧 | Accumulated profit or loss | |
| 前期損益調整 | Prior period adjustments | |
| 本期損益 | Net income or loss for current period | |
| 權益調整 Equity adjustments |
金融商品未實現損益 | Unrealized gain or loss on financial instrument |
| 累積換算調整數 | Cumulative translation adjustment | |
| 未認列為退休金成本之淨損失 | Net loss not recognized as pension cost | |
| 未實現重估增值 | Unrealized revaluation increments | |
| 庫藏股 | Treasury stock | |
| 少數股權 Minority interest |
少數股權 | Minority interest |
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