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資產 Assets |
| 性質別 | 中文科目別Chinese Account Names | 英文科目別English Account Names |
| 流動資產
Current assets |
現金 | Cash |
| 庫存現金 | Cash on hand | |
| 零用金（週轉金） | Petty cash (Revolving funds) | |
| 銀行存款 | Cash in banks | |
| 定期存款 | Deposit account | |
| 在途現金 | Cash in transit | |
| 約當現金 | Cash equivalents | |
| 其他現金及約當現金 | Other cash and cash equivalents | |
| 公平價值變動列入損益之金融資產 | Financial assets at fair value through income statement | |
| 備供出售金融資產 | Financial assets in available-for-sale | |
| 持有至到期日金融資產 | Financial assets in held-to-maturity | |
| 金融資產評價調整 | Adjustments for change in value of investment | |
| 避險之衍生性金融資產 | Derivative financial assets for hedging | |
| 避險之衍生性金融資產評價調整 | Adjustments for change in value of derivative financial assets for hedging | |
| 應收票據 | Notes receivable | |
| 應收票據貼現 | Discounted notes receivable | |
| 其他應收票據 | Other notes receivable | |
| 應收帳款 | Receivables | |
| 應收分期帳款 | Installment accounts receivable | |
| 備抵呆帳（備抵壞帳） | Allowance for bad debts | |
| 其他應收帳款 | Other receivables | |
| 應收收益 | Earned revenue receivable | |
| 應收退稅款 | Income tax refund receivable | |
| 存貨 | Inventories | |
| 寄銷商品 | Consigned merchandise | |
| 在途商品 | Merchandise in transit | |
| 備抵存貨跌價損失 | Allowance to reduce inventory to market | |
| 預付費用 | Prepaid expenses | |
| 預付薪資 | Prepaid payroll | |
| 預付租金 | Prepaid rents | |
| 預付保險費 | Prepaid insurance | |
| 用品盤存 | Office supplies | |
| 預付所得稅 | Prepaid income tax | |
| 其他預付費用 | Other prepaid expenses | |
| 預付貨款 | Prepayment for purchases | |
| 其他預付款項 | Other prepayments | |
| 進項稅額 | Prepaid sales tax | |
| 留抵稅額 | Overpaid sales tax | |
| 基金及長期投資
Funds and long-term investments |
基金 | Funds |
| 償債基金 | Redemption fund (Sinking fund) | |
| 長期投資 | Long-Term investments | |
| 金融資產評價調整 | Adjustments for change in value of investment | |
| 固定資產
Fixed assets |
土地 | Land |
| 土地改良物 | Land improvements | |
| 累計折舊－土地改良物 | Accumulated depreciation-Land improvements | |
| 建築物（房屋） | Buildings (Structures) | |
| 累計折舊－建築物 | Accumulated depreciation-Buildings | |
| 機器設備 | Machinery and equipment | |
| 累計折舊－機器設備 | Accumulated depreciation-Machinery and equipment | |
| 辦公設備（生財器具） | Office equipment | |
| 累計折舊－辦公設備 | Accumulated depreciation-Office equipment | |
| 運輸設備 | Transportation equipment | |
| 累計折舊－運輸設備 | Accumulated depreciation-Transportation equipment | |
| 租賃資產 | Leased assets | |
| 租賃資產改良 | Leasehold improvements | |
| 其他設備 | Other facilities | |
| 累計折舊－其他設備 | Accumulated depreciation-Other facilities | |
| 遞耗資產
Depletable assets |
天然資源 | Natural resources |
| 天然資源－重估增值 | Natural resources - revaluation increments | |
| 累計折耗－天然資源 | Accumulated depletion - natural resources | |
| 累計減損－天然資源 | Accumulated impairment - natural resources | |
| 無形資產
Intangible assets |
商譽 | Goodwill |
| 累計減損－商譽 | Accumulated impairment - goodwill | |
| 商標權 | Trademarks | |
| 商標權－重估增值 | Trademarks - revaluation increments | |
| 累計減損－商標權 | Accumulated impairment - trademarks | |
| 專利權 | Patents | |
| 專利權－重估增值 | Patents - revaluation increments | |
| 累計減損－專利權 | Accumulated impairment - patents | |
| 著作權（版權） | Copyright | |
| 累計減損－著作權 | Accumulated impairment - copyright | |
| 特許權 | Franchise | |
| 累計減損－特許權 | Accumulated impairment - franchise | |
| 電腦軟體成本 | Computer software cost | |
| 累計攤銷-電腦軟體 | Accumulated amortization - computer software cost | |
| 累計減損－電腦軟體 | Accumulated impairment - computer software cost | |
| 其他資產
Other assets |
債券發行成本 | Deferred bond issuance costs |
| 長期預付租金 | Long-term prepaid rent | |
| 長期預付保險費 | Long-term prepaid insurance | |
| 遞延所得稅資產 | Deferred income tax assets – noncurrent | |
| 預付退休金 | Prepaid pension cost | |
| 其他遞延資產 | Other deferred assets | |
| 閒置資產 | Idle assets | |
| 長期應收票據 | Long-term notes | |
| 長期應收帳款 | Long-term accounts | |
| 催收帳款 | Overdue receivables | |
| 其他長期應收款項 | Other long-term receivables | |
| 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 overdue receivables | |
| 存出保證金 | Refundable deposits | |
| 雜項資產 | Miscellaneous assets | |
| 暫付款 | Temporary payments | |
| 代付款 | Payment on behalf of others |
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