32 COMP-CH1.3.1

第一章　台灣股票上市公司 財務報表資料庫簡介

　

1.3 一般產業股(COMP.bnk)之「開頭字母」與「項目名稱英文縮寫」

(一) 資產 (Assets， 開頭字母 A， 共 41 項)　

單位: 新台幣千元
(1) CASH：現金及約當現金 (Cash & Cash Equivalent)
(2) ST：短期投資 (Short-term Investment - Marketable Securities)
(3) CFAFV： 透過損益按公允價值衡量之金融資產-流動 (Current Financial Assets at Fair Value through Profit or Loss)
(4) AFIAC：備供出售金融資產-流動 (Available-for-sale Financial Assets (Current))
(5) NNR：應收票據淨額 (Net Notes Receivable)
(6) NAR：應收帳款淨額 (Net Accounts Receivable)
(7) ARAFF：應收關係企業款項 (Accounts Receivable from Affiliates)
(8) OTHR：其他應收款 (Other Receivables)
(9) INV：存貨 (Inventories)
　 註：(9)=(147)+(148)+(149)+(150)+(151)+(152)+(153)-(154)-(155)
(10) PRE：預付費用及預付款 (Prepaid Expenses)
(11) OTHCA：其他流動資產 (Other Current Assets)
(12) CA：流動資產總額 (Total Current Assets)
　 註：(12)=(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)+(9)+(10)+(11)
(13) FUND：基金 (Fund)
(14) LT：長期投資淨額 (Long-term Investment)
(15) IEQU：採用權益法之投資 (Investments Accounted for Using Equity Method)
(16) NFAFV：透過損益按公允價值衡量之金融資產-非流動 (Non-current Financial Assets at Fair Value through Profit or Loss)
(17) AFIA：備供出售金融資產 (Available-for-sale Financial Assets)
(18) HFIA：持有至到期日金融資產 (Held-to-maturity Financial Assets)
(19) FIAC：以成本衡量之金融資產 (Financial Assets Carried at Cost)
(20) IDEBT：無活絡市場之債券投資 (Investments in Debt Securities with No Active Market)
(21) IPRO：投資性不動產 (Investment Property)
(22) OFIA：其他金融資產-非流動 (Other Financial Assets)
(23) TFUND：基金與投資總額 (Total Funds & Investment)
(24) LAND：土地 (Land)
(25) BLD：房屋建築 (Buildings)
(26) MACH：機器設備 (Machinery Equipment)
(27) TRAN：運輸設備 (Transportation Equipment)
(28) MINR：礦產資源 (Mineral Resources)
(29) MISCEQ：雜項設備 (Miscellaneous Equipment)
(30) APPR：重估增值 (Appreciation in Revaluation on Fixed Assets)
註：(30)=(156)+(157)+(158)+(159)+(160)+(161)
(31) DEPR：累積折舊 (Accumulated Depreciation)
　 註：(31)=(158)+(159)+(160)+(161)
(32) DEPL：累積折耗 (Accumulated Depletion)
(33) FA@DED：其他減項 (Other Deduction on Fixed Assets)
(34) CON：在建工程及預付設備款 (Construction in Process)
(35) NFA：固定資產淨額 (Net Fixed Assets)
　 註：(35)=(24)+(25)+(26)+(27)+(28)+(29)-(30)-(31)-(32)+(33)+(34)
(36) DEF：遞延資產 (Deferred Assets)
(37) INT：無形資產 (Intangible Assets)
(38) LEA：出租資產 (Leasing Assets (Rental Assets))
(39) MISC：其他 (存出保證金、暫付款等) (Miscellaneous Assets)
(40) OTHA：其他資產總額 (Total Other Assets)
　 註：(40)=(36)+(37)+(38)+(39)
(41) TOTAL：總資產 (Total Assets)
　 註：(41)=(12)+(23)+(35)+(40)