|
收益 Revenue |
| 性質別 | 中文科目別Chinese Account Names | 英文科目別English Account Names |
| 營業收入
Operating revenue |
銷貨收入 | Sales revenue |
| 分期付款銷貨收入 | Installment sales revenue | |
| 銷貨退回 | Sales return | |
| 銷貨折讓 | Sales discounts and allowances | |
| 業務收入 | Agency revenue | |
| 勞務收入 | Service revenue | |
| 其他營業收入 | Other operating revenue | |
| 營業外收入
Non-operating revenue |
利息收入 | Interest revenue |
| 投資收入 | Investment income | |
| 金融資產評價利益 | Gain on valuation of financial asset | |
| 金融負債評價利益 | Gain on valuation of financial liability | |
| 採權益法認列之投資收益 | Investment income recognized under equity method | |
| 兌換利益 | Foreign exchange gain | |
| 處分投資收益 | Gain on disposal of investments | |
| 處分資產溢價收入 | Gain on disposal of assets | |
| 減損迴轉利益 | Gain on reversal of impairment loss | |
| 捐贈收入 | Donation income | |
| 佣金收入 | Commissions income | |
| 租金收入 | Rent revenue | |
| 出售下腳及廢料收入 | Revenue from sale of scraps | |
| 存貨盤盈（商品盤盈） | Gain on physical inventory | |
| 存貨跌價回升利益 | Gain from price recovery of inventory | |
| 壞帳轉回利益 | Gain on reversal of bad debts | |
| 其他營業外收益 | Other non-operating revenue |
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紀錄食物の美食冊子 (2)
