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”

(四) 损益表 (Income Statement， 开头字母 I， 共 37 项)

单位: 新台币千元
(72) REV：主要营业收入 (Gross Revenue)
(73) RET：销售退回及折让 (Sales Returns & Allowance)
(74) OTHOR：其他营业收入 (Other Operating Revenue)
(75) NNOR：营业收入净额 (Net Operating Revenue)
　 注：(75)=(72)-(73)+(74)
(76) COST：营业成本 (Cost of Goods Sold or Manufacturing Costs)
(77) PRO：营业毛利 (Gross Profit)
　 注：(77)=(75)-(76)
(78) REAP：已实现(+)或未实现(-)毛利 (Realized (+) or Unrealized (-) Gross Profit)
(79) OE：营业费用 (Operating Expenses)
(80) OI：营业净利 (Operating Income)
(81) INTR：利息收入 (Interest Income)
(82) INVR：投资收入 (Investment Income)
(83) DINV：处分投资利益 (Gain on Disposal of Investment)
(84) DFA：处分固定资产利益 (Gain on Disposal of Fixed Assets)
(85) VGAIN：金融商品评价利益 ( Valuation Gain on Financial Instruments)
(86) RENT：租金收入 (Rent Revenue)
(87) RENT：租金收入 (Rent Revenue)
(88) OTHNOR：其他营业外收入 (Other Non-operating Revenue)
(89) NOR：营业外收入总额 (Total Non-operating Revenue)
　 注：(89)=(81)+(82)+(83)+(84)+(85)+(86)+(87)+(88)
(90) INTE：利息支出 (Interest Expense)
(91) LINV：投资损失 (Loss on Investment)
(92) LDINV：处分投资损失 (Loss on Disposal of Investment)
(93) LDFA：处分固定资产损失 (Loss on Disposal of Fixed Assets)
(94) VLOSS：金融商品评价损失 ( Valuation Loss on Financial Instruments)
(95) XLOSS：兑换损失 (Exchange Loss)
(96) LVAL：资产评价损失 (Loss on Valuation of Assets)
(97) OTHNOE：其他营业外支出或损失 (Other Non-operating Expense or Loss)
(98) NOE：营业外支出总额 (Total Non-operating Expense)
注：(98)=(90)+(91)+(92)+(93)+(94)+(95)+(96)+(97)
(99) NNOI：营业外收支净额 (Net Non-operating Income)
　 注：(99)=(89)-(98)
(100) BTAX：税前纯益 (Income Before Tax)
　 注：(100)=(77)+(99)
(101) TAX：所得税费用 (Income Tax Expense)
(102) CONT：继续营业部门净利 (Income from Continuing Operation)
　 注：(102)=(100)-(101)
(103) DISC：停业部门损益 (Income from Discontinued Department)
(104) EXT：非常损益 (Extraordinary Items)
(105) ACC：累积影响数 (Cumulative Effect of Accounting Principle Changes)
(106) NI：本期税后净利 (Net Income)
注：(106)=(102)+(103)+(104)+(105)
(107) EPS：每股盈余 (Earnings Per Share)
(108)    R&D：研发费用 (Research & Development Expense)