| 科目 | 期初餘額 | 借方 | 貸方 | 期末餘額 |
|---|---|---|---|---|
| 1111庫存現金 | 171,515.45 | 34,231.45 | 137,284.00 | |
| 1113銀行存款 | 2,487,676.00 | 6,036,738.60 | (3,549,062.60) | |
| 11135銀行存款-外幣 | 76,478.00 | 76,478.00 | ||
| 11151約當現金-穩定幣(USDT/USDC) | 32,148.00 | 32,148.00 | ||
| 1191應收帳款 | 2,070,826.00 | 856,866.00 | 1,213,960.00 | |
| 12121其他應收款-TML | 675,668.00 | 675,668.00 | ||
| 12122其他應收款-ABS | 1,150,101.00 | 1,150,101.00 | ||
| 1213其他應收款—其他 | 1,237,223.00 | 1,237,223.00 | ||
| 12138其他應收帳款 | 1,008,277.00 | 1,008,277.00 | ||
| 1222預付所得稅 | 481.00 | 481.00 | ||
| 1231商品存貨 | 3,565,766.00 | 3,565,766.00 | ||
| 1265其他預付費用 | 1,757.00 | 292.82 | 1,464.18 | |
| 1268進項稅額 | 140,760.00 | 140,760.00 | ||
| 1281暫付款 | 1,125,567.00 | 3,000.00 | 1,122,567.00 | |
| 1282代付款 | 72,860.00 | 72,860.00 | ||
| 1284存出保證金 | 1,060,000.00 | 1,060,000.00 | ||
| 12850其他流動資產-加密代幣 | 44,540.00 | 44,540.00 | ||
| 12890開帳差異數-資產 | 40,525,898.00 | 40,525,898.00 | ||
| 1371採用權益法之投資 | 6,080,386.00 | 6,080,386.00 | ||
| 1421機器設備—成本 | 23,619.00 | (23,619.00) | ||
| 1422累計折舊—機器設備 | 17,907.89 | 951.86 | 16,956.03 | |
| 1431辦公設備—成本 | 2,854,029.81 | 2,854,029.81 | ||
| 14311租賃改良成本 | 6,382,146.00 | 6,382,146.00 | ||
| 14312累計折舊-租賃改良 | 3,368,356.00 | (3,368,356.00) | ||
| 1432累計折舊—辦公設備 | 1,517,958.76 | (1,517,958.76) |
| 科目 | 期初餘額 | 借方 | 貸方 | 期末餘額 |
|---|---|---|---|---|
| 2116短期借款—其他 | 14,443,792.00 | 14,443,792.00 | ||
| 2171應付帳款 | 11,592.00 | 267,769.00 | 256,177.00 | |
| 2191應付薪資 | 1,190,620.00 | 2,009,429.00 | 818,809.00 | |
| 2194應付營業稅 | 111,897.00 | 111,897.00 | ||
| 2197其他應付費用 | 1,489,691.00 | 3,000.00 | (1,486,691.00) | |
| 21971應付費用-保險費 | 460,102.00 | 944,657.00 | 484,555.00 | |
| 21972應付費用-信用卡 | 473,184.00 | 473,184.00 | ||
| 21973應付費用-代墊款 | 1,022,529.27 | (1,022,529.27) | ||
| 21974應付費用-Rosie代墊 | 7,567.00 | 7,567.00 | ||
| 21975應付費用-員工代墊 | 88,311.00 | 88,311.00 | ||
| 21976暫估應付費用 | 239,815.00 | 239,815.00 | ||
| 21977應付費用-其他 | 253,269.00 | (253,269.00) | ||
| 2204銷項稅額 | 558,852.00 | 558,852.00 | ||
| 22041銷項稅額-未開立 | 28,647.00 | 28,647.00 | ||
| 2206其他應付款—其他 | 43,508.00 | (43,508.00) | ||
| 2222預收收入 | 12,038.00 | 30,095.00 | 18,057.00 | |
| 2251暫收款 | 1,489,550.00 | 1,700,129.84 | 210,579.84 | |
| 22511暫收款/ABS專案代管款 | 40,399,758.00 | 40,399,758.00 | ||
| 22521代收款/代扣款項 | 67,816.00 | 145,536.00 | 77,720.00 | |
| 22590開帳差異數-負債 | 1,151,833.85 | (1,151,833.85) | ||
| 2392存入保證金 | 387,450.00 | 387,450.00 | ||
| 2393業主(股東)往來 | 2,249,576.00 | 2,249,576.00 |
| 科目 | 期初餘額 | 借方 | 貸方 | 期末餘額 |
|---|---|---|---|---|
| 3111普通股股本 | 25,780,866.00 | 25,780,866.00 | ||
| 3211資本公積—普通股股票溢價 | 6,984,244.00 | 6,984,244.00 | ||
| 3311法定盈餘公積 | 13,544.00 | 13,544.00 | ||
| 3351累積盈虧 | 25,075,705.00 | (25,075,705.00) | ||
| 3353本期損益 | 1,677,578.96 | (1,677,578.96) | ||
| 33531未結轉損益 | 4,514,642.30 | (4,514,642.30) | ||
| 33532本期損益（新） | 536,191.00 | (536,191.00) |
| 科目 | 期初餘額 | 借方 | 貸方 | 期末餘額 |
|---|---|---|---|---|
| 4111銷貨收入 | 123.45 | 18,693.45 | 18,570.00 | |
| 4121勞務收入 | 2,983,342.00 | 2,983,342.00 | ||
| 41211顧問收入 | 50,000.00 | 50,000.00 | ||
| 72490其他收入 | 15,867.00 | 15,867.00 |
| 科目 | 期初餘額 | 借方 | 貸方 | 期末餘額 |
|---|---|---|---|---|
| 6111薪資支出 | 1,273,205.00 | 1,273,205.00 | ||
| 6112租金支出 | 420,000.00 | 140,000.00 | 280,000.00 | |
| 61141交通費 | 1,902.00 | 322.00 | 1,580.00 | |
| 6115運費 | 1,209.00 | 1,209.00 | ||
| 6116郵電費 | 9,880.00 | 9,880.00 | ||
| 6118廣告費 | 76,571.00 | 76,571.00 | ||
| 6119水電瓦斯費 | 3,000.00 | 3,000.00 | ||
| 6120保險費 | 210,762.82 | 210,762.82 | ||
| 6123稅捐 | 1,000.00 | 1,000.00 | ||
| 6125折舊 | 21,373.98 | 21,373.98 | ||
| 6128伙食費 | 33,894.00 | 111.00 | 33,783.00 | |
| 6133勞務費 | 79,650.00 | 79,650.00 | ||
| 6134其他營業費用 | 2.00 | 2.00 | ||
| 61341環境清潔費 | 1,047.00 | 1,047.00 | ||
| 61342雜項購置 | 1,636.00 | 1,636.00 | ||
| 61343資訊服務費 | 4,268.00 | 4,268.00 | ||
| 61344軟體使用費 | 112.00 | 112.00 | ||
| 61345手續費 | 155.00 | 155.00 |
※ 餘額表口徑（同藍途）：餘額欄自然正負（資產/費用借餘為正、負債/權益/收入貸餘為正）、 借/貸合計恆列正數 — 故借餘性質科目 期初＋借方−貸方＝期末；貸餘性質科目 期初＋貸方−借方＝期末。借貸為全部期間內合計，期內無異動則留白。 縮排列為上層科目的子科目（依 CoA 階層）。點任一科目進明細帳（逐筆分錄＋累計餘額）。