"id","code","name","account_type","reconcile","name@zh_TW"
"tw_118100","118100","Notes receivable","asset_receivable","True","應收票據"
"tw_119100","119100","Accounts receivable","asset_receivable","True","應收帳款"
"tw_119150","119150","Accounts receivable (PoS)","asset_receivable","True","應收帳款(POS)"
"tw_121100","121100","Earned revenue receivable","asset_receivable","True","應收收益"
"tw_123100","123100","Merchandise inventory","asset_current","False","商品存貨"
"tw_123150","123150","Other inventory (pending acceptance)","asset_current","True","其他存貨(已出貨待驗收)"
"tw_123500","123500","Finished goods","asset_current","False","製成品"
"tw_123700","123700","Work in progress","asset_current","False","在製品"
"tw_123900","123900","Raw materials","asset_current","False","原料"
"tw_124000","124000","Supplies","asset_current","False","物料"
"tw_124500","124500","Stock Interim Account (Input)","asset_current","False",""
"tw_124600","124600","Stock Interim Account (Output)","asset_current","False",""
"tw_126400","126400","Office supplies","asset_current","False","用品盤存"
"tw_126500","126500","Other prepaid expenses","asset_current","False","其他預付費用"
"tw_126600","126600","Prepayment for purchases","asset_current","False","預付貨款"
"tw_126800","126800","Business tax paid (or Input VAT)","asset_current","False","進項稅額"
"tw_126900","126900","Overpaid sales tax","asset_current","False","留抵稅額"
"tw_127000","127000","Other prepayments","asset_current","False","其他預付款項"
"tw_128100","128100","Temporary payments","asset_current","False","暫付款"
"tw_128200","128200","Payment on behalf of others","asset_current","False","代付款"
"tw_128400","128400","Refundable deposits","asset_current","False","存出保證金"
"tw_137100","137100","Investments accounted for using equity method","asset_non_current","False","採用權益法之投資"
"tw_139100","139100","Land, cost","asset_non_current","False","土地－成本"
"tw_141100","141100","Buildings and structures, cost","asset_non_current","False","房屋及建築－成本"
"tw_141300","141300","Accumulated depreciation, buildings and structures","asset_non_current","False","累計折舊－房屋及建築"
"tw_142100","142100","Machinery and equipment, cost","asset_non_current","False","機器設備－成本"
"tw_142200","142200","Accumulated depreciation, machinery and equipment","asset_non_current","False","累計折舊－機器設備"
"tw_143100","143100","Office equipment, cost","asset_non_current","False","辦公設備－成本"
"tw_143200","143200","Accumulated depreciation, office equipment","asset_non_current","False","累計折舊－辦公設備"
"tw_144100","144100","Leased assets, cost","asset_non_current","False","租賃資產－成本"
"tw_144200","144200","Accumulated depreciation, leased assets","asset_non_current","False","累計折舊－租賃資產"
"tw_155100","155100","Other intangible assets, net","asset_non_current","False","其他無形資產"
"tw_155200","155200","Accumulated amortization, other intangible assets","asset_non_current","False","累計攤銷－其他無形資產"
"tw_156100","156100","Deferred tax assets","asset_non_current","False","遞延所得稅資產"
"tw_158200","158200","Prepayments for business facilities","asset_non_current","False","預付設備款"
"tw_158300","158300","Guarantee deposits paid","asset_non_current","False","存出保證金"
"tw_158400","158400","Owner (shareholder) accounts, debit","asset_non_current","False","業主(股東)往來"
"tw_158600","158600","Other non-current assets, others","asset_non_current","False","其他非流動資產－其他"
"tw_211200","211200","Bank loan","liability_current","False","銀行借款"
"tw_216100","216100","Notes payable","liability_payable","True","應付票據"
"tw_217100","217100","Accounts payable","liability_payable","True","應付帳款"
"tw_219400","219400","Business tax payable","liability_payable","True","應付營業稅"
"tw_219700","219700","Other accrued expenses","liability_payable","True","其他應付費用"
"tw_219900","219900","Payable on machinery and equipment","liability_payable","True","應付設備款"
"tw_220100","220100","Dividends payable","liability_payable","True","應付股利"
"tw_220400","220400","Business tax received (or Output VAT)","liability_current","False","銷項稅額"
"tw_222100","222100","Advance sales receipts","liability_current","False","預收貨款"
"tw_222300","222300","Other advance receipts","liability_current","False","其他預收款"
"tw_225100","225100","Temporary credits","liability_current","False","暫收款"
"tw_225200","225200","Receipts under custody","liability_current","False","代收款"
"tw_239300","239300","Owner (shareholder) accounts, credit","liability_current","False","業主(股東)往來"
"tw_311100","311100","Ordinary share","equity","False","普通股股本"
"tw_321100","321100","Capital surplus, additional paid-in capital arising from ordinary share","equity","False","資本公積－普通股股票溢價"
"tw_335100","335100","Accumulated profit and loss","equity","False","累積盈虧"
"tw_341500","341500","Other equity interest, others","equity","False","其他權益－其他"
"tw_411100","411100","Sales revenue","income","False","銷貨收入"
"tw_411300","411300","Sales returns","income","False","銷貨退回"
"tw_411400","411400","Sales discounts and allowances","income","False","銷貨折讓"
"tw_414100","414100","Other operating revenue","income","False","其他營業收入"
"tw_412100","412100","Labor Income","income","False","勞務收入"
"tw_413100","413100","Engineering Income","income_other","False","工程收入"
"tw_423200","423200","Engineering Income refund or discount","income_other","False","工程收入退回及折讓"
"tw_511100","511100","Cost of sales","expense_direct_cost","False","銷貨成本"
"tw_512100","512100","Purchase of goods","expense_direct_cost","False","進貨"
"tw_512300","512300","Purchases returns","expense_direct_cost","False","進貨退出"
"tw_512400","512400","Purchases discounts and allowances","expense_direct_cost","False","進貨折讓"
"tw_513100","513100","Purchase of raw materials","expense_direct_cost","False","進料"
"tw_513300","513300","Raw materials purchase returns","expense_direct_cost","False","進料退出"
"tw_513400","513400","Raw materials purchase discounts and allowances","expense_direct_cost","False","進料折讓"
"tw_514100","514100","Direct labor","expense_direct_cost","False","直接人工"
"tw_515200","515200","Rent expense","expense_direct_cost","False","租金支出"
"tw_515700","515700","Repairs and maintenance expense","expense_direct_cost","False","修繕費"
"tw_515800","515800","Packing expenses","expense_direct_cost","False","包裝費"
"tw_515900","515900","Utilities expense","expense_direct_cost","False","水電瓦斯費"
"tw_516000","516000","Insurance expense","expense_direct_cost","False","保險費"
"tw_516100","516100","Processing expense","expense_direct_cost","False","加工費"
"tw_516300","516300","Depreciations","expense_direct_cost","False","折舊"
"tw_516500","516500","Meal expense","expense_direct_cost","False","伙食費"
"tw_516800","516800","Indirect materials","expense_direct_cost","False","間接材料"
"tw_516900","516900","Other overheads","expense_direct_cost","False","其他製造費用"
"tw_591100","591100","Other operating costs","expense_direct_cost","False","其他營業成本"
"tw_611100","611100","Wages and salaries","expense","False","薪資支出"
"tw_611200","611200","Rent expense","expense","False","租金支出"
"tw_611300","611300","Stationery supplies","expense","False","文具用品"
"tw_611400","611400","Traveling Expense","expense","False","旅費"
"tw_611500","611500","Freight","expense","False","運費"
"tw_611600","611600","Postage expenses","expense","False","郵電費"
"tw_611700","611700","Repairs and maintenance expense","expense","False","修繕費"
"tw_611800","611800","Advertisement expense","expense","False","廣告費"
"tw_611900","611900","Utilities expense","expense","False","水電瓦斯費"
"tw_612000","612000","Insurance expense","expense","False","保險費"
"tw_612100","612100","Entertainment expense","expense","False","交際費"
"tw_612200","612200","Donation expense","expense","False","捐贈"
"tw_612300","612300","Taxes","expense","False","稅捐"
"tw_612400","612400","Losses on doubtful debts","expense","False","呆帳損失"
"tw_612500","612500","Depreciations","expense","False","折舊"
"tw_612600","612600","Depletions and amortizations","expense","False","各項耗竭及攤提"
"tw_612700","612700","Losses on export sales","expense","False","外銷損失"
"tw_612800","612800","Meal expense","expense","False","伙食費"
"tw_612900","612900","Employee benefits/welfare","expense","False","職工福利"
"tw_613000","613000","Research and development expense","expense","False","研究發展費用"
"tw_613100","613100","Commissions expense","expense","False","佣金支出"
"tw_613200","613200","Training expense","expense","False","訓練費"
"tw_613300","613300","Services expense","expense","False","勞務費"
"tw_613400","613400","Other operating expenses","expense","False","其他營業費用"
"tw_711100","711100","Interest revenue","income_other","False","利息收入"
"tw_712100","712100","Rent income","income_other","False","租金收入"
"tw_714100","714100","Dividend revenue","income_other","False","股利收入"
"tw_715100","715100","Interest expense","expense","False","利息費用"
"tw_717100","717100","Investment income accounted for using equity method","income_other","False","採權益法認列之投資利益"
"tw_717200","717200","Investment loss accounted for using equity method","expense","False","採權益法認列之投資損失"
"tw_718100","718100","Foreign exchange gains","income_other","False","兌換利益"
"tw_718200","718200","Foreign exchange losses","expense","False","兌換損失"
"tw_718500","718500","Cash difference gains","income_other","False","現金差異利益"
"tw_718600","718600","Cash difference losses","expense","False","現金差異損失"
"tw_719100","719100","Gains on disposals of investment property","income_other","False","處分投資性不動產利益"
"tw_719200","719200","Losses on disposals of investment property","expense","False","處分投資性不動產損失"
"tw_720100","720100","Net gain or loss on disposals of property, plant and equipment","income_other","False","處分不動產、廠房及設備利益"
"tw_720200","720200","Gains on disposals of property, plant and equipment","expense","False","處分不動產、廠房及設備損失"
"tw_723200","723200","Commissions revenue","income_other","False","佣金收入"
"tw_724700","724700","Other revenue","income_other","False","其他收入"
"tw_821100","821100","Tax expense (income)","expense","False","所得稅費用(或利益)"
"tw_841100","841100","Closed Units' asset or profit (post tax)","income","False","停業單位資產或處分群組處分損益（稅後)"
"tw_871100","871100","Unrealized gains and losses on available-for-sale financial assets","income_other","False","備供出售金融資產未實現損益"