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