【正文】 e 471 業(yè)務(wù)收入 agency revenue 4711 業(yè)務(wù)收入 agency revenue 48 其它營業(yè)收入 other operating revenue 488 其它營業(yè)收入其它 other operating revenue 4888 其它營業(yè)收入其它 other operating revenue other 5 營業(yè)成本 operating costs 51 銷貨成本 cost of goods sold 511 銷貨成本 cost of goods sold 5111 銷貨成本 cost of goods sold 5112 分期付款銷貨成本 installment cost of goods sold 512 進(jìn)貨 purchases 5121 進(jìn)貨 purchases 5122 進(jìn)貨費用 purchase expenses 5123 進(jìn)貨退出 purchase returns 5124 進(jìn)貨折讓 charges on purchased merchandise 513 進(jìn)料 materials purchased 5131 進(jìn)料 material purchased 5132 進(jìn)料費用 charges on purchased material 5133 進(jìn)料退出 material purchase returns 5134 進(jìn)料折讓 material purchase allowances 514 直接人工 direct labor 5141 直接人工 direct labor 515~518 制造費用 manufacturing overhead 5151 間接人工 indirect labor 5152 租金支出 rent expense, rent 5153 文具用品 office supplies (expense) 5154 旅費 travelling expense, travel 5155 運費 shipping expenses, freight 5156 郵電費 postage (expenses) 5157 修繕費 repair(s) and maintenance (expense ) 5158 包裝費 packing expenses 5161 水電瓦斯費 utilities (expense) 5162 保險費 insurance (expense) 5163 加工費 manufacturing overhead outsourced 5166 稅捐 taxes 5168 折舊 depreciation expense 5169 各項耗竭及攤提 various amortization 5172 伙食費 meal (expenses) 5173 職工福利 employee benefits/welfare 5176 訓(xùn)練費 training (expense) 5177 間接材料 indirect materials 5188 其它制造費用 other manufacturing expenses 56 勞務(wù)成本制 ervice costs 561 勞務(wù)成本 service costs 5611 勞務(wù)成本 service costs 57 業(yè)務(wù)成本 gency costs 571 業(yè)務(wù)成本 agency costs 5711 業(yè)務(wù)成本 agency costs 58 其它營業(yè)成本 other operating costs 588 其它營業(yè)成本其它 other operating costsother 5888 其它營業(yè)成本其它 other operating costs other 6 營業(yè)費用 operating expenses 61 推銷費用 selling expenses 615~618 推銷費用 selling expenses 6151 薪資支出 payroll expense 6152 租金支出 rent expense, rent 6153 文具用品 office supplies (expense) 6154 旅費 travelling expense, travel 6155 運費 shipping expenses, freight 6156 郵電費 postage (expenses) 6157 修繕費 repair(s) and maintenance (expense) 6159 廣告費 advertisement expense, advertisement 6161 水電瓦斯費 utilities (expense) 6162 保險費 insurance (expense) 6164 交際費 entertainment (expense) 6165 捐贈 donation (expense) 6166 稅捐 taxes 6167 呆帳損失 loss on uncollectible accounts 6168 折舊 depreciation expense 6169 各項耗竭及攤提 various amortization 6172 伙食費 meal (expenses) 6173 職工福利 employee benefits/welfare 6175 傭金支出 mission (expense) 6176 訓(xùn)練費 training (expense) 6188 其它推銷費用 other selling expenses 62 管理及總務(wù)費用 general amp。) current account 1294 同業(yè)往來 current account with others 1298 其它流動資產(chǎn)其它 other current assets other 13 基金及長期投資 funds and longterm investments 131 基金 funds 1311 償債基金 redemption fund (or sinking fund) 1312 改良及擴(kuò)充基金 fund for improvement and expansion 1313 意外損失準(zhǔn)備基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 長期投資 longterm investments 1321 長期股權(quán)投資 longterm equity investments 1322 長期債券投資 longterm bond investments 1323 長期不動產(chǎn)投資 longterm real estate investments 1324 人壽保險現(xiàn)金解約價值 cash surrender value of life insurance 1328 其它長期投資 other longterm investments 1329 備抵長期投資跌價損失 allowance for excess of cost over market value of longterm investments 14~ 15 固定資產(chǎn) property , plant, and equipment 141 土地 land 1411 土地 land 1418 土地重估增值 land revaluation increments 142 土地改良物 land improvements 1421 土地改良物 land improvements 1428 土地改良物 重估增值 land improvements revaluation increments 1429 累積折舊 土地改良物 accumulated depreciation land improvements 143 房屋及建物 buildings 1431 房屋及建物 buildings 1438 房屋及建物 重估增值 buildings revaluation increments 1439 累積折舊 房屋及建物 accumulated depreciation buildings 144~146 機(jī)(器)具及設(shè)備 machinery and equipment 1441 機(jī)(器)具 machinery 1448 機(jī)(器)具 重估增值 machinery revaluation increments 1449 累積折舊 機(jī)(器)具 accumulated depreciation machinery 151 租賃資產(chǎn) leased assets 1511 租賃資產(chǎn) leased assets 1519 累積折舊 租賃資產(chǎn) accumulated depreciation leased assets 152 租賃權(quán)益改良 leasehold improvements 1521 租賃權(quán)益改良 leasehold improvements 1529 累積折舊 租賃權(quán)益改良 accumulated d