因應商業會計處理準則要求揭露的條文,可調整【其他綜合損益對應】的預設會計項目。
調整預設項目請開啟左邊主選單【會計項目設定】,點選【其他綜合損益對應】
![](https://cloudworker2013.blob.core.windows.net/upload/20231006172103202310061722219367.png)
預設項目如下:
損益類 <-->權益類
8711備供出售金融資產未實現損益<--->3411備供出售金融資產未實現損益
8731國外營運機構財務報表換算之兌換差額<->3413國外營運機構財務報表換算之兌換差額
8741未實現重估增值<-->3414未實現重估增值未實現重估增值值
![](https://cloudworker2013.blob.core.windows.net/upload/20231006172254202310061735467079.png)
當傳票發生項目中的內容
![](https://cloudworker2013.blob.core.windows.net/upload/20231006174358202310061744136536.png)
在【綜合損益表】會帶入【本期其他綜合損益】項下
![](https://cloudworker2013.blob.core.windows.net/upload/20231006174527202310061745587647.png)
另外【資產負債表】也會帶出在【其他權益】項下喲!
![](https://cloudworker2013.blob.core.windows.net/upload/20231006174758202310061748121757.png)
參考商業會計準則相關條文相關部份:
(資料來源:商業會計準則修正條文對照表)
![](https://cloudworker2013.blob.core.windows.net/upload/20231006172007202310061720194166.png)
![](https://cloudworker2013.blob.core.windows.net/upload/20221128152156202310061716198596.png)
![](https://cloudworker2013.blob.core.windows.net/upload/20231006171826202310061718405456.png)
The End