161 | 備供出售金融資產未實現損益 | unrealized valuation gains and losses from available-for-sale financial assets | 105-06-29 |
162 | 透過損益按公允價值衡量之金融資產損失 | loss of financial asset at fair value through profit or loss | 105-06-29 |
163 | 備供出售金融資產之已實現利益 | gain of available-for-sale financial assets | 105-06-29 |
164 | 透過損益按公允價值衡量之金融負債利益 | gain of financial liability at fair value through profit or loss | 105-06-29 |
165 | 透過損益按公允價值衡量之金融負債損失 | loss of financial liability at fair value through profit or loss | 105-06-29 |
166 | 透過損益按公允價值衡量之金融資產利益 | gain of financial asset at fair value through profit or loss | 105-06-29 |
167 | 帳面價值 | book value | 105-06-29 |
168 | 現金流量表 | statement of cash flows | 105-06-29 |
169 | 財務會計 | financial accounting | 105-06-29 |
170 | 國際財務報導準則 | International Financial Reporting Standards | 105-06-29 |
171 | 國際會計準則理事會 | International Accounting Standards Board | 105-06-29 |
172 | 持有至到期日金融資產之已實現損失 | loss of held-to-maturity investment | 105-06-29 |
173 | 決算 | final financial reports | 105-06-29 |
174 | 持有至到期日金融資產之已實現利益 | gain of held-to-maturity investment | 105-06-29 |
175 | 利息收入 | interest revenue | 105-06-29 |
176 | 完整性 | completeness | 105-06-29 |
177 | 平衡表 | balance sheet | 105-06-29 |
178 | 收支計算表 | income statement | 105-06-29 |
179 | 公允價值 | fair value | 105-06-29 |
180 | 稽核方法 | audit method | 105-06-29 |