第一章　台湾股票上柜公司 财务报表资料库简介

　

1.3 一般产业股(OTCCOMP.bnk)之“开头字母”与“项目名称英文缩写”

(一) 资产 (Assets， 开头字母 A， 共 40 项)　

单位: 新台币千元
(1) CASH：现金及约当现金 (Cash & Cash Equivalent)
(2) ST：短期投资 (Short-term Investment - Marketable Securities)
(3) FIAFC： 公平价值变动列入损益之金融资产-流动 (Financial Assets at Fair Value through

Profit or Loss-Current)

(4) AFIAC：备供出售金融资产-流动 (Available- for-sale Financial Assets-Current)
(5) NAR：应收帐款净额 (Net Accounts Receivable)
(6) NNR：应收票据净额 (Net Notes Receivable)
(7) ARAFF：应收关系企业款项 (Accounts Receivable from Affiliates)
(8) OTHR：其他应收款 (Other Receivables)
(9) INV：存货 (Inventories)
　 注：(7)=(121)+(122)+(123)+(124)+(125)+(126) +(127)-(128) -(129)
(10) PRE：预付费用及预付款 (Prepaid Expenses)
(11) OTHCA：其他流动资产 (Other Current Assets)
(12) CA：流动资产总额 (Total Current Assets)
　 注：(12)=(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)+(9)+(10) +(11)
(13) FUND：基金 (Fund)
(14) LT：长期投资净额 (Long-term Investment)
(15) IEQU：采权益法之长期股权投资 (Investment Accounted for Using Equity Method)
(16) FIAF：公平价值变动列入损益之金融资产 (Financial Assets at Fair Value through Profit or Loss)
(17) AFIA：备供出售金融资产 (Available- for-sale Financial Assets)
(18) HFIA：持有至到期日金融资产 (Held-to-maturity Financial Assets)
(19) FIAC：以成本衡量之金融资产 (Financial Assets Carried at Cost)
(20) IDEBT：无活络市场之债券投资 (Investments In Debt Security with No Active Market)
(21) OFIA：其他金融资产-非流动 (Other Financial Assets - Noncurrent)
(22) TFUND：基金与投资总额 (Total Fund and Investment)
(23) LAND：土地 (Land)
(24) BLD：房屋建筑 (Buildings)
(25) MACH：机器设备 (Machinery Equipment)
(26) TRAN：运输设备 (Transportation Equipment)
(27) NAT：天然资源 (Natural Resources)
(28) MISCEQ：杂项设备 (Miscellaneous Equipment)
(29) APPR：固定资产重估增值 (Appreciation in Revaluation on Fixed Assets)
注：(29)=(146)+(147)+(148)+(149)+(150)+(151)
(30) DEPR：累积折旧 (Accumulated Depreciation)
　 注：(30)=(152)+(153)+(154)+(155)
(31) DEPL：累积折耗 (Accumulated Depletion)
(32) FA@DED：固定资产之其他减项 (Other Deduction on Fixed Assets)
(33) CON：在建工程及预付设备款 (Construction in Process)
(34) NFA：固定资产净额 (Net Fixed Assets)
　 注：(34)=(23)+(24)+(25)+(26)+(27)+(28)+(29)-(30)-(31)-(32)+(33)
(35) DEF：递延资产 (Deferred Assets)
(36) INT：无形资产 (Intangible Assets)
(37) LEA：出租资产 (Leasing Assets (Rental Assets))
(38) MISC：杂项资产 (存出保证金、暂付款等) (Miscellaneous Assets)
(39) OTHA：其他资产总额 (Total Other Assets)
　 注：(39)=(35)+(36)+(37)+(38)
(40) TOTAL：总资产 (Total Assets)
　 注：(40)=(12)+(22)+(34)+(39)