代　碼

名　　稱

英　　　譯

1

資產

assets

2

負債

liabilities

3

業主權益

owners’ equity

4

營業收入

operating revenue

5

營業成本

operating costs

6

營業費用

operating expenses

7

營業外收入及費用

non-operating revenue and expenses, other income(expense)

8

所得稅費用(或利益)

income tax expense (or benefit)

9

非經常營業損益

nonrecurring gain or loss