收取債款英語怎麼說及英文翻譯

1. 有誰知道新會計各科目的英文翻譯

1. 資產 (Assets)
11. 流動資產 (Current Assets)
111. 現金及約當現金 (Cash and Cash Equivalents)
1111. 庫存現金 (Cash on Hand)
1112. 零用金/周轉金 (Petty Cash/Revolving Funds)
1113. 銀行存款 (Cash in Banks)
1116. 在途現金 (Cash in Transit)
1117. 約當現金 (Cash Equivalents)
1118. 其他現金及約當現金 (Other Cash and Cash Equivalents)
112. 短期投資 (Short-term Investment)
1121. 短期投資 - 股票 (Short-term Investments - Stock)
1122. 短期投資 - 短期票券 (Short-term Investments - Short-term Notes and Bills)
1123. 短期投資 - 政府債券 (Short-term Investments - Government Bonds)
1124. 短期投資 - 受益憑證 (Short-term Investments - Beneficiary Certificates)
1125. 短期投資 - 公司債 (Short-term Investments - Corporate Bonds)
1128. 短期投資 - 其他 (Short-term Investments - Other)
1129. 備抵短期投資跌價損失 (Allowance for Rection of Short-term Investment to Market)
113. 應收票據 (Notes Receivable)
1131. 應收票據 (Notes Receivable)
1132. 應收票據貼現 (Discounted Notes Receivable)
1137. 應收票據 - 關系人 (Notes Receivable - Related Parties)
1138. 其他應收票據 (Other Notes Receivable)
1139. 備抵呆帳 - 應收票據 (Allowance for Uncollectible Accounts - Notes Receivable)
114. 應收帳款 (Accounts Receivable)
1141. 應收帳款 (Accounts Receivable)
1142. 應收分期帳款 (Installment Accounts Receivable)
1147. 應收帳款 - 關系人 (Accounts Receivable - Related Parties)
1149. 備抵呆帳 - 應收帳款 (Allowance for Uncollectible Accounts - Accounts Receivable)
118. 其它應收款 (Other Receivables)
1181. 應收出售遠匯款 (Forward Exchange Contract Receivable)
1182. 應收遠匯款 - 外幣 (Forward Exchange Contract Receivable - Foreign Currencies)
1183. 買賣遠匯折價 (Discount on Forward Exchange Contract)
1184. 應收收益 (Earned Revenue Receivable)
1185. 應收退稅款 (Income Tax Refund Receivable)
1187. 其它應收款 - 關系人 (Other Receivables - Related Parties)
1188. 其它應收款 - 其他 (Other Receivables - Other)
1189. 備抵呆帳 - 其它應收款 (Allowance for Uncollectible Accounts - Other Receivables)
121. 存貨 (Inventories)
1211. 商品存貨 (Merchandise Inventory)
1212. 寄銷商品 (Consigned Goods)
1213. 在途商品 (Goods in Transit)
1219. 備抵存貨跌價損失 (Allowance for Rection of Inventory to Market)
122. 製成品 (Finished Goods)
1221. 寄銷製成品 (Consigned Finished Goods)
1222. 副產品 (By-procts)
1223. 在製品 (Work in Process)
1224. 委外加工 (Work in Process - Outsourced)
1225. 原料 (Raw Materials)
1226. 物料 (Supplies)
1227. 在途原物料 (Materials and Supplies in Transit)
1228. 備抵存貨跌價損失 (Allowance for Rection of Inventory to Market)
125. 預付費用 (Prepaid Expenses)
1251. 預付薪資 (Prepaid Payroll)
1252. 預付租金 (Prepaid Rents)
1253. 預付保險費 (Prepaid Insurance)
1254. 用品盤存 (Office Supplies)
1255. 預付所得稅 (Prepaid Income Tax)
1258. 其它預付費用 (Other Prepaid Expenses)
126. 預付款項 (Prepayments)
1261. 預付貨款 (Prepayment for Purchases)
1268. 其它預付款項 (Other Prepayments)
128. 其它流動資產 (Other Current Assets)
1281. 進項稅額 (VAT Paid (or Input Tax))
1282. 留抵稅額 (Excess VAT Paid (or Overpaid VAT))
1283. 暫付款 (Temporary Payments)
1284. 代付款 (Payment on Behalf of Others)
1285. 員工借支 (Advances to Employees)
1286. 存出保證金 (Refundable Deposits)
1287. 受限制存款 (Certificate of Deposit-Restricted)
129. 其它流動資產 - 其他 (Other Current Assets - Other)
1291. 遞延所得稅資產 (Deferred Income Tax Assets)
1292. 遞延兌換損失 (Deferred Foreign Exchange Losses)
1293. 業主(股東)往來 (Owners'(Stockholders') Current Account)
1294. 同業往來 (Current Account with Others)
1298. 其它流動資產 - 其他 (Other Current Assets - Other)
13. 基金及長期投資 (Funds and Long-term Investments)
131. 基金 (Funds)
1311. 償債基金 (Redemption Fund (or Sinking Fund))
1312. 改良及擴充基金 (Fund for Improvement and Expansion)
1313. 意外損失准備基金 (Contingency Fund)
1314. 退休基金 (Pension Fund)
1318. 其它基金 (Other Funds)
132. 長期投資 (Long-term Investments)
1321. 長期股權投資 (Long-term Equity Investments)
1322. 長期債券投資 (Long-term Bond Investments)
1323. 長期不動產投資 (Long-term Real Estate Investments)
1324. 人壽保險現金解約價值 (Cash Surrender Value of Life Insurance)
1328. 其它長期投資 (Other Long-term Investments)
1329. 備抵長期投資跌價損失 (Allowance for Excess of Cost over Market Value of Long-term Investments)
14. 固定資產 (Property, Plant, and Equipment)
141. 土地 (Land)
1411. 土地 (Land)
1418. 土地 - 重估增值 (Land - Revaluation Increments)
142. 土地改良物 (Land Improvements)
1421. 土地改良物 (Land Improvements)
1428. 土地改良物 - 重估增值 (Land Improvements - Revaluation Increments)
1429. 累積折舊 - 土地改良物 (Accumulated Depreciation - Land Improvements)
143. 房屋及建物 (Buildings)
1431. 房屋及建物 (Buildings)
1438. 房屋及建物 - 重估增值 (Buildings - Revaluation Increments)
1439. 累積折舊 - 房屋及建物 (Accumulated Depreciation - Buildings)
144. 機(器)具及設備 (Machinery and Equipment)
1441. 機(器)具 (Machinery)
1448. 機(器)具 - 重估增值 (Machinery - Revaluation Increments)
1449. 累積折舊 - 機(器)具 (Accumulated Depreciation - Machinery)
15. 租賃資產 (Leased Assets)
151. 租賃資產 (Leased Assets)
1519. 累積折舊 - 租賃資產 (Accumulated Depreciation - Leased Assets)
152. 租賃權益改良 (Leasehold Improvements

2. 請問以下幾個財務術語用英語該怎麼說

Accounting system 會計系統
Income from operations (operating income) 營業收益
Income statement 利潤表
Indirect method 現金流量表編制的間接法
Audit 審計
stitute of CPAs 美Balance sheet 資產負債表
Bookkeepking 簿記
Cash flow prospects 現金流量預測
Certificate in Internal Auditing 內部審計證書
Certificate in Management Accounting 管理會計證書
Certificate Public Accountant注冊會計師
Cost accounting 成本會計
External users 外部使用者
Financial accounting 財務會計
Financial Accounting Standards Board 財務會計准則委員會
Financial forecast 財務預測
Generally accepted accounting principles 公認會計原則
General-purpose information 通用目的信息
Government Accounting Office 政府會計辦公室
Income statement 損益表
Institute of Internal Auditors 內部審計師協會
Institute of Management Accountants 管理會計師協會
Integrity 整合性
Internal auditing 內部審計
Internal control structure 內部控制結構
Internal Revenue Service 國內收入署
Internal users 內部使用者
Management accounting 管理會計
Return of investment 投資回報
Return on investment 投資報酬
Statement of cash flow 現金流量表
Statement of financial position 財務狀況表
Tax accounting 稅務會計
Accounting equation 會計等式
Articulation 勾稽關系

Business entity 企業個體
Cost principle 成本原則
Creditor 債權人

Expenses 費用
Financial statement 財務報表
Financial activities 籌資活動
Going-concern assumption 持續經營假設
Receivables 應收款項
Receiving report 收貨報告
Relevant range 相關范圍
Report form 報告式
Resial value 剩餘價值
Responsibility accounting 責任會計
Investing activities 投資活動
Liabilities 負債
Negative cash flow 負現金流量
Factory overhead cost 製造成本/費用
Financial accounting standards board FASB 財務會計准則委員會
Financial activities 財務活動

3. 問一些財務的英文單詞。謝謝

Relling,general and administrative
Operating income：營業收入
Other income and expense：其他收入與費用
Income before provision for income taxes：所得稅稅前收入
Provision for income taxes:所得稅
Net income：凈收入/純利潤

Cash and cash equivalents：現金及現金等價物
Short-term marketable securities：短期債券
Accounts receivable,less allowance：應收賬款，扣除應收賬款壞賬准備
Inventories：存貨
Deferred tax assets：遞延稅務資產
Other current assets：其他短期資產
Total current assets：短期資產合計
Long-term marketable securities：長期債券
Property,plant and equipment,net：廠房及設備，凈值
Goodwill：收購溢價
Acquired intangible asstes,net：收購的無形資產，凈值
Other assets：其他資產
Liabilities and shareholders equity：負債及股東權益
Accounts payable：應付賬款
Accrued expenses：應付費用
Deferred revenue：遞延收入
Total current liabilities：短期負債合計
Deferred revenue-non-current：遞延收入——長期
Other non-current liabilities 其他長期負債
Total liabilities：總負債
Common stock ：股票
Retained sarnings：未分配盈利/保留盈餘
Accumulated other comprehensive income:累積其他綜合所得
Total sharehokders equity:總股東權益
Total liabilities and shareholders equity總負債及股東權益

4. 外企財務常用英語

在外企中，財務術語的准確翻譯和使用對於溝通和業務流程至關重要。例如，accountant general通常指的是公司的會計主任，負責整體財務管理和監督。

account balance是指賬戶余額，即賬戶中的資金餘量。而account bill則是指賬單，即客戶需要支付的費用清單。賬單通常會詳細列出所有費用項目及其金額。

account books是指會計賬簿，記錄了公司日常的經濟活動，包括收入和支出等。它們是企業財務管理的基礎。

至於account classification，則是指賬戶分類，即根據不同的標准將賬戶分為不同的類別，便於管理和統計。比如，可以按時間、用途或性質進行分類。

而account current指的是往來賬，用來記錄與供應商或客戶之間的款項往來，保持雙方的財務平衡。

在財務報表方面，account form of balance sheet和account form of profit and loss statement是兩種常見的財務報表格式。前者展示了企業在特定時間點上的資產、負債和所有者權益情況；後者則記錄了企業在一定時期的收入、成本和利潤情況。

account payable和account receivable分別代表應付賬款和應收賬款。前者是指企業欠供應商的款項，後者則是客戶欠企業的款項。這兩者在企業的現金流管理中扮演重要角色。

account of payments和account of receipts則是支出表和收入表，分別記錄了企業支付給供應商的款項和從客戶處收到的款項。這些報表有助於企業掌握資金流向，制定合理的財務策略。

最後，account title指的是賬戶名稱，即在賬簿中用來標識賬戶的名稱，以便於記錄和查詢。

5. 有誰知道新會計各科目的英文翻譯

1 資產 assets
11~ 12 流動資產 current assets
111 現金及約當現金 cash and cash equivalents
1111 庫存現金 cash on hand
1112 零用金/周轉金 petty cash/revolving funds
1113 銀行存款 cash in banks
1116 在途現金 cash in transit
1117 約當現金 cash equivalents
1118 其它現金及 約當現金 other cash and cash equivalents
112 短期投資 short-term investment
1121 短期投資 -股票 short-term investments - stock
1122 短期投資 -短期票券 short-term investments - short-term notes and bills
1123 短期投資 -政府債券 short-term investments - government bonds
1124 短期投資 -受益憑證 short-term investments - beneficiary certificates
1125 短期投資 -公司債 short-term investments - corporate bonds
1128 短期投資 -其它 short-term investments - other
1129 備抵短期投資跌價損失 allowance for rection of short-term investment to market
113 應收票據 notes receivable
1131 應收票據 notes receivable
1132 應收票據貼現 discounted notes receivable
1137 應收票據 -關系人 notes receivable - related parties
1138 其它應收票據 other notes receivable
1139 備抵呆帳 －應收票據 allowance for uncollec- tible accounts- notes receivable
114 應收帳款 accounts receivable
1141 應收帳款 accounts receivable
1142 應收分期帳款 installment accounts receivable
1147 應收帳款 -關系人 accounts receivable - related parties
1149 備抵呆帳 －應收帳款 allowance for uncollec- tible accounts - accounts receivable
118 其它應收款 other receivables
1181 應收出售遠匯款 forward exchange contract receivable
1182 應收遠匯款 -外幣 forward exchange contract receivable - foreign currencies
1183 買賣遠匯折價 discount on forward ex-change contract
1184 應收收益 earned revenue receivable
1185 應收退稅款 income tax refund receivable
1187 其它應收款 - 關系人 other receivables - related parties
1188 其它應收款 - 其它 other receivables - other
1189 備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables
121~122 存貨 inventories
1211 商品存貨 merchandise inventory
1212 寄銷商品 consigned goods
1213 在途商品 goods in transit
1219 備抵存貨跌價損失 allowance for rection of inventory to market
1221 製成品 finished goods
1222 寄銷製成品 consigned finished goods
1223 副產品 by-procts
1224 在製品 work in process
1225 委外加工 work in process - outsourced
1226 原料 raw materials
1227 物料 supplies
1228 在途原物料 materials and supplies in transit
1229 備抵存貨跌價損失 allowance for rection of inventory to market
125 預付費用 prepaid expenses
1251 預付薪資 prepaid payroll
1252 預付租金 prepaid rents
1253 預付保險費 prepaid insurance
1254 用品盤存 office supplies
1255 預付所得稅 prepaid income tax
1258 其它預付費用 other prepaid expenses
126 預付款項 prepayments
1261 預付貨款 prepayment for purchases
1268 其它預付款項 other prepayments
128~129 其它流動資產 other current assets
1281 進項稅額 VAT paid ( or input tax)
1282 留抵稅額 excess VAT paid (or overpaid VAT)
1283 暫付款 temporary payments
1284 代付款 payment on behalf of others
1285 員工借支 advances to employees
1286 存出保證金 refundable deposits
1287 受限制存款 certificate of deposit-restricted
1291 遞延所得稅資產 deferred income tax assets
1292 遞延兌換損失 deferred foreign exchange losses
1293 業主(股東)往來 owners'(stockholders') current account
1294 同業往來 current account with others
1298 其它流動資產-其它 other current assets - other
13 基金及長期投資 funds and long-term investments
131 基金 funds
1311 償債基金 redemption fund (or sinking fund)
1312 改良及擴充基金 fund for improvement and expansion
1313 意外損失准備基金 contingency fund
1314 退休基金 pension fund
1318 其它基金 other funds
132 長期投資 long-term investments
1321 長期股權投資 long-term equity investments
1322 長期債券投資 long-term bond investments
1323 長期不動產投資 long-term real estate in-vestments
1324 人壽保險現金解約價值 cash surrender value of life insurance
1328 其它長期投資 other long-term investments
1329 備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments
14~ 15 固定資產 property , plant, and equipment
141 土地 land
1411 土地 land
1418 土地-重估增值 land - revaluation increments
142 土地改良物 land improvements
1421 土地改良物 land improvements
1428 土地改良物 -重估增值 land improvements - revaluation increments
1429 累積折舊 -土地改良物 accumulated depreciation - land improvements
143 房屋及建物 buildings
1431 房屋及建物 buildings
1438 房屋及建物 -重估增值 buildings -revaluation increments
1439 累積折舊 -房屋及建物 accumulated depreciation - buildings
144~146 機(器)具及設備 machinery and equipment
1441 機(器)具 machinery
1448 機(器)具 -重估增值 machinery - revaluation increments
1449 累積折舊 -機(器)具 accumulated depreciation - machinery
151 租賃資產 leased assets
1511 租賃資產 leased assets
1519 累積折舊 -租賃資產 accumulated depreciation - leased assets
152 租賃權益改良 leasehold improvements
1521 租賃權益改良 leasehold improvements
1529 累積折舊- 租賃權益改良 accumulated depreciation - leasehold improvements
156 未完工程及預付購置設備款 construction in progress and prepayments for equipment
1561 未完工程 construction in progress
1562 預付購置設備款 prepayment for equipment
158 雜項固定資產 miscellaneous property, plant, and equipment
1581 雜項固定資產 miscellaneous property, plant, and equipment
1588 雜項固定資產-重估增值 miscellaneous property, plant, and equipment - revaluation increments
1589 累積折舊- 雜項固定資產 accumulated depreciation - miscellaneous property, plant, and equipment
16 遞耗資產 depletable assets
161 遞耗資產 depletable assets
1611 天然資源 natural resources
1618 天然資源 -重估增值 natural resources -revaluation increments
1619 累積折耗 -天然資源 accumulated depletion - natural resources
17 無形資產 intangible assets
171 商標權 trademarks
1711 商標權 trademarks
172 專利權 patents
1721 專利權 patents
173 特許權 franchise
1731 特許權 franchise
174 著作權 right
1741 著作權 right
175 計算機軟體 computer software
1751 計算機軟體 computer software cost
176 商譽 goodwill
1761 商譽 goodwill
177 開辦費 organization costs
1771 開辦費 organization costs
178 其它無形資產 other intangibles
1781 遞延退休金成本 deferred pension costs
1782 租賃權益改良 leasehold improvements
1788 其它無形資產-其它 other intangible assets - other
18 其它資產 other assets
181 遞延資產 deferred assets
1811 債券發行成本 deferred bond issuance costs
1812 長期預付租金 long-term prepaid rent
1813 長期預付保險費 long-term prepaid insurance
1814 遞延所得稅資產 deferred income tax assets
1815 預付退休金 prepaid pension cost
1818 其它遞延資產 other deferred assets
182 閑置資產 idle assets
1821 閑置資產 idle assets
184 長期應收票據及款項與催收帳款 long-term notes , accounts and overe receivables
1841 長期應收票據 long-term notes receivable
1842 長期應收帳款 long-term accounts receivable
1843 催收帳款 overe receivables
1847 長期應收票據及款項與催收帳款-關系人 long-term notes, accounts and overe receivables- related parties
1848 其它長期應收款項 other long-term receivables
1849 備抵呆帳-長期應收票據及款項與催收帳款 allowance for uncollectible accounts - long-term notes, accounts and overe receivables
185 出租資產 assets leased to others
1851 出租資產 assets leased to others
1858 出租資產 -重估增值 assets leased to others - incremental value from revaluation
1859 累積折舊 -出租資產 accumulated depreciation - assets leased to others
186 存出保證金 refundable deposit
1861 存出保證金 refundable deposits
188 雜項資產 miscellaneous assets
1881 受限制存款 certificate of deposit - restricted
1888 雜項資產 -其它 miscellaneous assets - other

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2 負債 liabilities
21~ 22 流動負債 current liabilities
211 短期借款 short-term borrowings(debt)
2111 銀行透支 bank overdraft
2112 銀行借款 bank loan
2114 短期借款 -業主 short-term borrowings - owners
2115 短期借款 -員工 short-term borrowings - employees
2117 短期借款 -關系人 short-term borrowings- related parties
2118 短期借款 -其它 short-term borrowings - other
212 應付短期票券 short-term notes and bills payable
2121 應付商業本票 commercial paper payable
2122 銀行承兌匯票 bank acceptance
2128 其它應付短期票券 other short-term notes and bills payable
2129 應付短期票券折價 discount on short-term notes and bills payable
213 應付票據 notes payable
2131 應付票據 notes payable
2137 應付票據 -關系人 notes payable - related parties
2138 其它應付票據 other notes payable
214 應付帳款 accounts pay able
2141 應付帳款 accounts payable
2147 應付帳款 -關系人 accounts payable - related parties
216 應付所得稅 income taxes payable
2161 應付所得稅 income tax payable
217 應付費用 accrued expenses
2171 應付薪工 accrued payroll
2172 應付租金 accrued rent payable
2173 應付利息 accrued interest payable
2174 應付營業稅 accrued VAT payable
2175 應付稅捐 -其它 accrued taxes payable- other
2178 其它應付費用 other accrued expenses payable
218~219 其它應付款 other payables
2181 應付購入遠匯款 forward exchange contract payable
2182 應付遠匯款 -外幣 forward exchange contract payable - foreign currencies
2183 買賣遠匯溢價 premium on forward exchange contract
2184 應付土地房屋款 payables on land and building purchased
2185 應付設備款 Payables on equipment
2187 其它應付款 -關系人 other payables - related parties
2191 應付股利 dividend payable
2192 應付紅利 bonus payable
2193 應付董監事酬勞 compensation payable to directors and supervisors
2198 其它應付款 -其它 other payables - other
226 預收款項advance receipts
2261 預收貨款 sales revenue received in advance
2262 預收收入 revenue received in advance
2268 其它預收款 other advance receipts
227 一年或一營業周期內到期長期負債 long-term liabilities -current portion
2271 一年或一營業周期內到期公司債 corporate bonds payable - current portion
2272 一年或一營業周期內到期長期借款 long-term loans payable - current portion
2273 一年或一營業周期內到期長期應付票據及款項 long-term notes and accounts payable e within one year or one operating cycle
2277 一年或一營業周期內到期長期應付票據及款項-關系人 long-term notes and accounts payables to related parties - current portion
2278 其它一年或一營業周期內到期長期負債 other long-term lia- bilities - current portion
228~229 其它流動負債 other current liabilities
2281 銷項稅額 VAT received(or output tax)
2283 暫收款 temporary receipts
2284 代收款 receipts under custody
2285 估計售後服務/保固負債 estimated warranty liabilities
2291 遞延所得稅負債 deferred income tax liabilities
2292 遞延兌換利益 deferred foreign exchange gain
2293 業主(股東)往來 owners' current account
2294 同業往來 current account with others
2298 其它流動負債-其它 other current liabilities - others
23 長期負債 long-term liabilities
231 應付公司債 corporate bonds payable
2311 應付公司債 corporate bonds payable
2319 應付公司債溢(折)價 premium(discount) on corporate bonds payable
232 長期借款 long-term loans payable
2321 長期銀行借款 long-term loans payable - bank
2324 長期借款 -業主 long-term loans payable - owners
2325 長期借款 -員工 long-term loans payable - employees
2327 長期借款 -關系人 long-term loans payable - related parties
2328 長期借款 -其它 long-term loans payable - other
233 長期應付票據及款項 long-term notes and accounts payable
2331 長期應付票據 long-term notes payable
2332 長期應付帳款 long-term accounts pay-able
2333 長期應付租賃負債 long-term capital lease liabilities
2337 長期應付票據及款項 -關系人 Long-term notes and accounts payable - related parties
2338 其它長期應付款項 other long-term payables
234 估計應付土地增值稅 accrued liabilities for land value increment tax
2341 估計應付土地增值稅 estimated accrued land value incremental tax pay-able
235 應計退休金負債 accrued pension liabilities
2351 應計退休金負債 accrued pension liabilities
238 其它長期負債 other long-term liabilities
2388 其它長期負債-其它 other long-term liabilities - other
28 其它負債 other liabilities
281 遞延負債 deferred liabilities
2811 遞延收入 deferred revenue
2814 遞延所得稅負債 deferred income tax liabilities
2818 其它遞延負債 other deferred liabilities
286 存入保證金 deposits received
2861 存入保證金 guarantee deposit received
288 雜項負債 miscellaneous liabilities
2888 雜項負債 -其它 miscellaneous liabilities - other

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3 所有者權益 owners' equity
31 資本 capital
311 資本（或股本） capital
3111 普通股股本 capital - common stock
3112 特別股股本 capital - preferred stock
3113 預收股本 capital collected in advance
3114 待分配股票股利 stock dividends to be distributed
3115 資本 capital
32 資本公積 additional paid-in capital
321 股票溢價 paid-in capital in excess of par
3211 普通股股票溢價 paid-in capital in excess of par- common stock
3212 特別股股票溢價 paid-in capital in excess of par- preferred stock
323 資產重估增值准備 capital surplus from assets revaluation
3231 資產重估增值准備 capital surplus from assets revaluation
324 處分資產溢價公積 capital surplus from gain on disposal of assets
3241 處分資產溢價公積 capital surplus from gain on disposal of assets
325 合並公積 capital surplus from business combination
3251 合並公積 capital surplus from business combination
326 受贈公積 donated surplus
3261 受贈公積 donated surplus
328 其它資本公積 other additional paid-in capital
3281 權益法長期股權投資資本公積 additional paid-in capital from investee under equity method
3282 資本公積- 庫藏股票交易 additional paid-in capital - treasury stock trans-actions
33 保留盈餘(或累積虧損) retained earnings (accumulated deficit)
331 法定盈餘公積 legal reserve
3311 法定盈餘公積 legal reserve
332 特別盈餘公積 special reserve
3321 意外損失准備 contingency reserve
3322 改良擴充准備 improvement and expansion reserve
3323 償債准備 special reserve for redemption of liabilities
3328 其它特別盈餘公積 other special reserve
335 未分配盈餘(或累積虧損) retained earnings-unappropriated (or accumulated deficit)
3351 累積盈虧 accumulated profit or loss
3352 前期損益調整 prior period adjustments
3353 本期損益 net income or loss for current period
34 權益調整 equity adjustments
341 長期股權投資未實現跌價損失 unrealized loss on market value decline of long-term equity investments
3411 長期股權投資未實現跌價損失 unrealized loss on market value decline of long-term equity investments
342 累積換算調整數 cumulative translation adjustment
3421 累積換算調整數 cumulative translation adjustments
343 未認列為退休金成本之凈損失 net loss not recognized as pension cost
3431 未認列為退休金成本之凈損失 net loss not recognized as pension costs
35 庫藏股 treasury stock
351 庫藏股 treasury stock
3511 庫藏股 treasury stock
36 少數股權 minority interest
361 少數股權 minority interest
3611 少數股權 minority interest

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4 營業收入 operating revenue
41 銷貨收入 sales revenue
411 銷貨收入 sales revenue
4111 銷貨收入 sales revenue
4112 分期付款銷貨收入 installment sales revenue
417 銷貨退回 sales return
4171 銷貨退回 sales return
419 銷貨折讓 sales allowances
4191 銷貨折讓 sales discounts and allowances
46 勞務收入 service revenue
461 勞務收入 service revenue
4611 勞務收入 service revenue
47 業務收入 agency revenue
471 業務收入 agency revenue
4711 業務收入 agency revenue
48 其它營業收入 other operating revenue
488 其它營業收入-其它 other operating revenue
4888 其它營業收入-其它 other operating revenue - other
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