|
負債 Liabilities |
| 性質別 | 中文科目別Chinese Account Names | 英文科目別English Account Names |
| 流動負債
Current liabilities |
銀行透支 | Bank overdraft |
| 銀行借款 | Bank loan | |
| 應付商業本票 | Commercial paper payable | |
| 銀行承兌匯票 | Bank acceptance | |
| 其他應付短期票券 | Other short-term notes and bills payable | |
| 應付短期票券折價 | Discount on short-term notes and bills payable | |
| 應付票據 | Notes payable | |
| 其他應付票據 | Other notes payable | |
| 應付帳款 | Accounts payable | |
| 公平價值變動列入損益之金融負債 | Financial liabilities at fair value through income statement | |
| 避險之衍生性金融負債 | Derivative financial liability for hedging | |
| 以成本衡量之金融負債 | Financial liabilities at cost | |
| 金融負債評價調整 | Adjustments for change in value of financial liabilities | |
| 應付所得稅 | Income tax payable | |
| 應付費用 | Accrued expenses | |
| 其他應付費用 | Other accrued expenses payable | |
| 預收貨款 | Advance sales receipts | |
| 預收收入（遞延貸項或遞延收入） | Unearned revenue | |
| 其他預收款 | Other unearned revenue | |
| 銷項稅額 | Sales tax payable | |
| 應付營業稅 | Sales tax payable | |
| 長期負債
Long-Term liabilities |
應付公司債 | Bonds payable |
| 應付公司債溢（折）價 | Premium (discount) on bonds payable | |
| 長期借款 | Long-term debt payable | |
| 長期銀行借款 | long-term debt payable - bank | |
| 長期應付票據 | Long-term notes payable | |
| 長期應付帳款 | Long-term accounts payable | |
| 長期應付租賃負債 | Long-term capital lease liabilities | |
| 其他長期應付款項 | Other long-term payables | |
| 估計應付土地增值稅 | Estimated accrued land value incremental tax payable | |
| 應計退休金負債 | Accrued pension liabilities | |
| 其他長期負債 | Other long-term liabilities | |
| 其他負債
Other liabilities |
遞延收入 | Deferred revenue |
| 遞延所得稅負債 | Deferred income tax liabilities | |
| 其他遞延負債 | Other deferred liabilities | |
| 雜項負債 | Miscellaneous liabilities | |
| 存入保證金 | Guarantee deposits received | |
| 代收款 | Receipts under custody | |
| 暫收款 | Temporary credits |
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