Odoo18-Base/addons/l10n_tw/data/template/account.account-tw.csv

1	id	code	name	account_type	reconcile	name@zh_TW
2	tw_118100	118100	Notes receivable	asset_receivable	True	應收票據
3	tw_119100	119100	Accounts receivable	asset_receivable	True	應收帳款
4	tw_119150	119150	Accounts receivable (PoS)	asset_receivable	True	應收帳款(POS)
5	tw_121100	121100	Earned revenue receivable	asset_receivable	True	應收收益
6	tw_123100	123100	Merchandise inventory	asset_current	False	商品存貨
7	tw_123150	123150	Other inventory (pending acceptance)	asset_current	True	其他存貨(已出貨待驗收)
8	tw_123500	123500	Finished goods	asset_current	False	製成品
9	tw_123700	123700	Work in progress	asset_current	False	在製品
10	tw_123900	123900	Raw materials	asset_current	False	原料
11	tw_124000	124000	Supplies	asset_current	False	物料
12	tw_124500	124500	Stock Interim Account (Input)	asset_current	False
13	tw_124600	124600	Stock Interim Account (Output)	asset_current	False
14	tw_126400	126400	Office supplies	asset_current	False	用品盤存
15	tw_126500	126500	Other prepaid expenses	asset_current	False	其他預付費用
16	tw_126600	126600	Prepayment for purchases	asset_current	False	預付貨款
17	tw_126800	126800	Business tax paid (or Input VAT)	asset_current	False	進項稅額
18	tw_126900	126900	Overpaid sales tax	asset_current	False	留抵稅額
19	tw_127000	127000	Other prepayments	asset_current	False	其他預付款項
20	tw_128100	128100	Temporary payments	asset_current	False	暫付款
21	tw_128200	128200	Payment on behalf of others	asset_current	False	代付款
22	tw_128400	128400	Refundable deposits	asset_current	False	存出保證金
23	tw_137100	137100	Investments accounted for using equity method	asset_non_current	False	採用權益法之投資
24	tw_139100	139100	Land, cost	asset_non_current	False	土地－成本
25	tw_141100	141100	Buildings and structures, cost	asset_non_current	False	房屋及建築－成本
26	tw_141300	141300	Accumulated depreciation, buildings and structures	asset_non_current	False	累計折舊－房屋及建築
27	tw_142100	142100	Machinery and equipment, cost	asset_non_current	False	機器設備－成本
28	tw_142200	142200	Accumulated depreciation, machinery and equipment	asset_non_current	False	累計折舊－機器設備
29	tw_143100	143100	Office equipment, cost	asset_non_current	False	辦公設備－成本
30	tw_143200	143200	Accumulated depreciation, office equipment	asset_non_current	False	累計折舊－辦公設備
31	tw_144100	144100	Leased assets, cost	asset_non_current	False	租賃資產－成本
32	tw_144200	144200	Accumulated depreciation, leased assets	asset_non_current	False	累計折舊－租賃資產
33	tw_155100	155100	Other intangible assets, net	asset_non_current	False	其他無形資產
34	tw_155200	155200	Accumulated amortization, other intangible assets	asset_non_current	False	累計攤銷－其他無形資產
35	tw_156100	156100	Deferred tax assets	asset_non_current	False	遞延所得稅資產
36	tw_158200	158200	Prepayments for business facilities	asset_non_current	False	預付設備款
37	tw_158300	158300	Guarantee deposits paid	asset_non_current	False	存出保證金
38	tw_158400	158400	Owner (shareholder) accounts, debit	asset_non_current	False	業主(股東)往來
39	tw_158600	158600	Other non-current assets, others	asset_non_current	False	其他非流動資產－其他
40	tw_211200	211200	Bank loan	liability_current	False	銀行借款
41	tw_216100	216100	Notes payable	liability_payable	True	應付票據
42	tw_217100	217100	Accounts payable	liability_payable	True	應付帳款
43	tw_219400	219400	Business tax payable	liability_payable	True	應付營業稅
44	tw_219700	219700	Other accrued expenses	liability_payable	True	其他應付費用
45	tw_219900	219900	Payable on machinery and equipment	liability_payable	True	應付設備款
46	tw_220100	220100	Dividends payable	liability_payable	True	應付股利
47	tw_220400	220400	Business tax received (or Output VAT)	liability_current	False	銷項稅額
48	tw_222100	222100	Advance sales receipts	liability_current	False	預收貨款
49	tw_222300	222300	Other advance receipts	liability_current	False	其他預收款
50	tw_225100	225100	Temporary credits	liability_current	False	暫收款
51	tw_225200	225200	Receipts under custody	liability_current	False	代收款
52	tw_239300	239300	Owner (shareholder) accounts, credit	liability_current	False	業主(股東)往來
53	tw_311100	311100	Ordinary share	equity	False	普通股股本
54	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
55	tw_335100	335100	Accumulated profit and loss	equity	False	累積盈虧
56	tw_341500	341500	Other equity interest, others	equity	False	其他權益－其他
57	tw_411100	411100	Sales revenue	income	False	銷貨收入
58	tw_411300	411300	Sales returns	income	False	銷貨退回
59	tw_411400	411400	Sales discounts and allowances	income	False	銷貨折讓
60	tw_414100	414100	Other operating revenue	income	False	其他營業收入
61	tw_412100	412100	Labor Income	income	False	勞務收入
62	tw_413100	413100	Engineering Income	income_other	False	工程收入
63	tw_423200	423200	Engineering Income refund or discount	income_other	False	工程收入退回及折讓
64	tw_511100	511100	Cost of sales	expense_direct_cost	False	銷貨成本
65	tw_512100	512100	Purchase of goods	expense_direct_cost	False	進貨
66	tw_512300	512300	Purchases returns	expense_direct_cost	False	進貨退出
67	tw_512400	512400	Purchases discounts and allowances	expense_direct_cost	False	進貨折讓
68	tw_513100	513100	Purchase of raw materials	expense_direct_cost	False	進料
69	tw_513300	513300	Raw materials purchase returns	expense_direct_cost	False	進料退出
70	tw_513400	513400	Raw materials purchase discounts and allowances	expense_direct_cost	False	進料折讓
71	tw_514100	514100	Direct labor	expense_direct_cost	False	直接人工
72	tw_515200	515200	Rent expense	expense_direct_cost	False	租金支出
73	tw_515700	515700	Repairs and maintenance expense	expense_direct_cost	False	修繕費
74	tw_515800	515800	Packing expenses	expense_direct_cost	False	包裝費
75	tw_515900	515900	Utilities expense	expense_direct_cost	False	水電瓦斯費
76	tw_516000	516000	Insurance expense	expense_direct_cost	False	保險費
77	tw_516100	516100	Processing expense	expense_direct_cost	False	加工費
78	tw_516300	516300	Depreciations	expense_direct_cost	False	折舊
79	tw_516500	516500	Meal expense	expense_direct_cost	False	伙食費
80	tw_516800	516800	Indirect materials	expense_direct_cost	False	間接材料
81	tw_516900	516900	Other overheads	expense_direct_cost	False	其他製造費用
82	tw_591100	591100	Other operating costs	expense_direct_cost	False	其他營業成本
83	tw_611100	611100	Wages and salaries	expense	False	薪資支出
84	tw_611200	611200	Rent expense	expense	False	租金支出
85	tw_611300	611300	Stationery supplies	expense	False	文具用品
86	tw_611400	611400	Traveling Expense	expense	False	旅費
87	tw_611500	611500	Freight	expense	False	運費
88	tw_611600	611600	Postage expenses	expense	False	郵電費
89	tw_611700	611700	Repairs and maintenance expense	expense	False	修繕費
90	tw_611800	611800	Advertisement expense	expense	False	廣告費
91	tw_611900	611900	Utilities expense	expense	False	水電瓦斯費
92	tw_612000	612000	Insurance expense	expense	False	保險費
93	tw_612100	612100	Entertainment expense	expense	False	交際費
94	tw_612200	612200	Donation expense	expense	False	捐贈
95	tw_612300	612300	Taxes	expense	False	稅捐
96	tw_612400	612400	Losses on doubtful debts	expense	False	呆帳損失
97	tw_612500	612500	Depreciations	expense	False	折舊
98	tw_612600	612600	Depletions and amortizations	expense	False	各項耗竭及攤提
99	tw_612700	612700	Losses on export sales	expense	False	外銷損失
100	tw_612800	612800	Meal expense	expense	False	伙食費
101	tw_612900	612900	Employee benefits/welfare	expense	False	職工福利
102	tw_613000	613000	Research and development expense	expense	False	研究發展費用
103	tw_613100	613100	Commissions expense	expense	False	佣金支出
104	tw_613200	613200	Training expense	expense	False	訓練費
105	tw_613300	613300	Services expense	expense	False	勞務費
106	tw_613400	613400	Other operating expenses	expense	False	其他營業費用
107	tw_711100	711100	Interest revenue	income_other	False	利息收入
108	tw_712100	712100	Rent income	income_other	False	租金收入
109	tw_714100	714100	Dividend revenue	income_other	False	股利收入
110	tw_715100	715100	Interest expense	expense	False	利息費用
111	tw_717100	717100	Investment income accounted for using equity method	income_other	False	採權益法認列之投資利益
112	tw_717200	717200	Investment loss accounted for using equity method	expense	False	採權益法認列之投資損失
113	tw_718100	718100	Foreign exchange gains	income_other	False	兌換利益
114	tw_718200	718200	Foreign exchange losses	expense	False	兌換損失
115	tw_718500	718500	Cash difference gains	income_other	False	現金差異利益
116	tw_718600	718600	Cash difference losses	expense	False	現金差異損失
117	tw_719100	719100	Gains on disposals of investment property	income_other	False	處分投資性不動產利益
118	tw_719200	719200	Losses on disposals of investment property	expense	False	處分投資性不動產損失
119	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
120	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
121	tw_723200	723200	Commissions revenue	income_other	False	佣金收入
122	tw_724700	724700	Other revenue	income_other	False	其他收入
123	tw_821100	821100	Tax expense (income)	expense	False	所得稅費用(或利益)
124	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)
125	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