|
費損 Expenses |
|
性質別 |
中文科目別Chinese Account Names | 英文科目別English Account Names |
| 營業成本
（銷貨成本） Operating costs |
銷貨成本 | Cost of goods sold |
| 分期付款銷貨成本 | Installment cost of goods sold | |
| 進貨（購貨） | Purchases | |
| 進貨費用 | Purchase expenses | |
| 進貨退出 | Purchase returns | |
| 進貨折讓 | Purchase discounts and allowances | |
| 進料 | Material purchased | |
| 進料費用 | Charges on purchased material | |
| 進料退出 | Material purchase returns | |
| 進料折讓 | Material purchase discounts and allowances | |
| 勞務成本 | Service costs | |
| 業務成本 | Agency costs | |
| 其他營業成本 | Other operating costs | |
| 營業費用
Operating expenses |
薪資費用 | Salary and Wages |
| 推銷費用 | Selling expenses | |
| 訓練費 | Training expense | |
| 勞務費 | Professional service fees | |
| 職工福利 | Employee Benefits | |
| 燃料費 | Training expense | |
| 租金費用 | Rent expense | |
| 差旅費 | Traveling expense | |
| 運費 | Shipping expenses | |
| 文具用品 | Supplies expense | |
| 郵電費 | Postage and phone/Fax expense | |
| 水電瓦斯費 | Utilities | |
| 廣告費 | Advertisement | |
| 交際費 | Entertainment | |
| 保險費 | Insurance | |
| 稅捐 | Taxes | |
| 佣金費用 | Commission expense | |
| 呆帳 | Bad debt losses | |
| 折舊 | Depreciation | |
| 修繕費 | Repair and maintenance expense | |
| 捐贈 | Donations | |
| 伙食費 | Food stipend | |
| 攤銷費用（各項攤銷） | Amortizations | |
| 研究發展費用 | Research and development expenses | |
| 營業外費用
Non-operating expenses |
利息費用 | Interest expense |
| 負債性特別股股息 | Dividends on preferred stock liabilities | |
| 投資損失 | Investment loss | |
| 金融資產評價損失 | Loss on valuation of financial asset | |
| 金融負債評價損失 | Loss on valuation of financial liability | |
| 採權益法認列之投資損失 | Investment loss recognized under equity method | |
| 兌換損失 | Foreign exchange loss | |
| 處分資產損失 | Loss on disposal of investments | |
| 減損損失 | Impairment loss | |
| 停工損失 | Loss on work stoppages | |
| 災害損失 | Casualty loss | |
| 存貨盤損（商品盤損） | Loss on physical inventory | |
| 存貨跌價及呆滯損失 | Loss for market price decline and obsolete and slow-moving inventories | |
| 其他營業外費損 | Other non-operating expenses |
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