【正文】 　　5188 其它制造費用 other manufacturing expenses　　56 勞務成本制 ervice costs　　561 勞務成本 service costs　　5611 勞務成本 service costs　　57 業(yè)務成本 gency costs　　571 業(yè)務成本 agency costs　　5711 業(yè)務成本 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 訓練費 training (expense)　　6188 其它推銷費用 other selling expenses　　62 管理及總務費用 general amp。administrative expenses　　6251 薪資支出 payroll expense　　6252 租金支出 rent expense, rent　　6253 文具用品 office supplies　　6254 旅費 travelling expense, travel　　6255 運費 shipping expenses,freight　　6256 郵電費 postage (expenses)　　6257 修繕費 repair(s) and maintenance (expense)　　6259 廣告費 advertisement expense, advertisement　　6261 水電瓦斯費 utilities (expense)　　6262 保險費 insurance (expense)　　6264 交際費 entertainment (expense)　　6265 捐贈 donation (expense)　　6266 稅捐 taxes　　6267 呆帳損失 loss on uncollectible accounts　　6268 折舊 depreciation expense a　　6269 各項耗竭及攤提 various amortization　　6271 外銷損失 loss on export sales　　6272 伙食費 meal (expenses)　　6273 職工福利 employee benefits/welfare　　6274 研究發(fā)展費用 research and development expense　　6275 傭金支出 mission (expense)　　6276 訓練費 training (expense)　　4 營業(yè)收入 operating revenue　　41 銷貨收入 sales revenue　　411 銷貨收入 sales revenue　　4111 銷貨收入 sales revenue　　4112 分期付款銷貨收入 installment sales revenue　　417 銷貨退回 sales return　　4171 銷貨退回 sales return　　419 銷貨折讓 sales allowances　　4191 銷貨折讓 sales discounts and allowances　　46 勞務收入 service revenue　　461 勞務收入 service revenue　　4611 勞務收入 service revenue　　47 業(yè)務收入 agency revenue　　471 業(yè)務收入 agency revenue　　4711 業(yè)務收入 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 進貨 purchases　　5121 進貨 purchases　　5122 進貨費用 purchase expenses　　5123 進貨退出 purchase returns　　5124 進貨折讓 charges on purchased merchandise　　513 進料 materials purchased　　5131 進料 material purchased　　5132 進料費用 charges on purchased material　　5133 進料退出 material purchase returns　　5134 進料折讓 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 訓練費 training (expense)　　5177 間接材料 indirect materials　　5188 其它制造費用 other manufacturing expenses　　56 勞務成本制 ervice costs　　561 勞務成本 service costs　　5611 勞務成本 service costs　　57 業(yè)務成本 gency costs　　571 業(yè)務成本 agency costs　　5711 業(yè)務成本 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 訓練費 training (expense)　　6188 其它推銷費用 other selling expenses　　62 管理及總務費用 general amp。(stockholders3