【文章內(nèi)容簡介】 isposal of assets325 合并公積 capital surplus from business bination3251 合并公積 capital surplus from business bination326 受贈公積 donated surplus3261 受贈公積 donated surplus328 其它資本公積 other additional paidin capital3281 權(quán)益法長期股權(quán)投資資本公積 additional paidin capital from investee under equity method3282 資本公積 庫藏股票交易 additional paidin capital treasury stock transactions33 保留盈余(或累積虧損) retained earnings (accumulated deficit)331 法定盈余公積 legal reserve3311 法定盈余公積 legal reserve332 特別盈余公積 special reserve3321 意外損失準(zhǔn)備 contingency reserve3322 改良擴(kuò)充準(zhǔn)備 improvement and expansion reserve3323 償債準(zhǔn)備 special reserve for redemption of liabilities3328 其它特別盈余公積 other special reserve335 未分配盈余(或累積虧損) retained earningsunappropriated (or accumulated deficit)3351 累積盈虧 accumulated profit or loss3352 前期損益調(diào)整 prior period adjustments3353 本期損益 net ine or loss for current period34 權(quán)益調(diào)整 equity adjustments341 長期股權(quán)投資未實(shí)現(xiàn)跌價損失 unrealized loss on market value decline of longterm equity investments3411 長期股權(quán)投資未實(shí)現(xiàn)跌價損失 unrealized loss on market value decline of longterm equity investments342 累積換算調(diào)整數(shù) cumulative translation adjustment3421 累積換算調(diào)整數(shù) cumulative translation adjustments343 未認(rèn)列為退休金成本之凈損失 net loss not recognized as pension cost3431 未認(rèn)列為退休金成本之凈損失 net loss not recognized as pension costs35 庫藏股 treasury stock351 庫藏股 treasury stock3511 庫藏股 treasury stock36 少數(shù)股權(quán) minority interest361 少數(shù)股權(quán) minority interest3611 少數(shù)股權(quán) minority interest================================================================================4 營業(yè)收入 operating revenue41 銷貨收入 sales revenue411 銷貨收入 sales revenue4111 銷貨收入 sales revenue4112 分期付款銷貨收入 installment sales revenue417 銷貨退回 sales return4171 銷貨退回 sales return419 銷貨折讓 sales allowances4191 銷貨折讓 sales discounts and allowances46 勞務(wù)收入 service revenue461 勞務(wù)收入 service revenue4611 勞務(wù)收入 service revenue47 業(yè)務(wù)收入 agency revenue471 業(yè)務(wù)收入 agency revenue4711 業(yè)務(wù)收入 agency revenue48 其它營業(yè)收入 other operating revenue488 其它營業(yè)收入其它 other operating revenue4888 其它營業(yè)收入其它 other operating revenue other================================================================================5 營業(yè)成本 operating costs51 銷貨成本 cost of goods sold511 銷貨成本 cost of goods sold5111 銷貨成本 cost of goods sold5112 分期付款銷貨成本 installment cost of goods sold512 進(jìn)貨 purchases5121 進(jìn)貨 purchases5122 進(jìn)貨費(fèi)用 purchase expenses5123 進(jìn)貨退出 purchase returns5124 進(jìn)貨折讓 charges on purchased merchandise513 進(jìn)料 materials purchased5131 進(jìn)料 material purchased5132 進(jìn)料費(fèi)用 charges on purchased material5133 進(jìn)料退出 material purchase returns5134 進(jìn)料折讓 material purchase allowances514 直接人工 direct labor5141 直接人工 direct labor515~518 制造費(fèi)用 manufacturing overhead5151 間接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅費(fèi) travelling expense, travel5155 運(yùn)費(fèi) shipping expenses, freight5156 郵電費(fèi) postage (expenses)5157 修繕費(fèi) repair(s) and maintenance (expense )5158 包裝費(fèi) packing expenses5161 水電瓦斯費(fèi) utilities (expense)5162 保險費(fèi) insurance (expense)5163 加工費(fèi) manufacturing overhead outsourced5166 稅捐 taxes5168 折舊 depreciation expense5169 各項(xiàng)耗竭及攤提 various amortization5172 伙食費(fèi) meal (expenses)5173 職工福利 employee benefits/welfare5176 訓(xùn)練費(fèi) training (expense)5177 間接材料 indirect materials5188 其它制造費(fèi)用 other manufacturing expenses56 勞務(wù)成本制 ervice costs561 勞務(wù)成本 service costs5611 勞務(wù)成本 service costs57 業(yè)務(wù)成本 gency costs571 業(yè)務(wù)成本 agency costs5711 業(yè)務(wù)成本 agency costs58 其它營業(yè)成本 other operating costs588 其它營業(yè)成本其它 other operating costsother5888 其它營業(yè)成本其它 other operating costs other================================================================================6 營業(yè)費(fèi)用 operating expenses61 推銷費(fèi)用 selling expenses615~618 推銷費(fèi)用 selling expenses6151 薪資支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅費(fèi) travelling expense, travel6155 運(yùn)費(fèi) shipping expenses, freight6156 郵電費(fèi) postage (expenses)6157 修繕費(fèi) repair(s) and maintenance (expense)6159 廣告費(fèi) advertisement expense, advertisement6161 水電瓦斯費(fèi) utilities (expense)6162 保險費(fèi) insurance (expense)6164 交際費(fèi) entertainment (expense)6165 捐贈 donation (expense)6166 稅捐 taxes6167 呆帳損失 loss on uncollectible accounts6168 折舊 depreciation expense6169 各項(xiàng)耗竭及攤提 various amortization6172 伙食費(fèi) meal (expenses)6173 職工福利 employee benefits/welfare6175 傭金支出 mission (expense)6176 訓(xùn)練費(fèi) training (expense)6188 其它推銷費(fèi)用 other selling expenses62 管理及總務(wù)費(fèi)用 general amp。 administrative expenses625~628 管理及總務(wù)費(fèi)用 general amp。 administrative expenses6251 薪資支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅費(fèi) travelling expense, travel6255 運(yùn)費(fèi) shipping expenses,freight6256 郵電費(fèi) postage (expenses)6257 修繕費(fèi) repair(s) and maintenance (expense)6259 廣告費(fèi) advertisement expense, advertisement6261 水電瓦斯費(fèi) utilities (expense)6262 保險費(fèi) insurance (expense)6264 交際費(fèi) entertainment (expense)6265 捐贈 donation (expense)6266 稅捐 taxes6267 呆帳損失 loss on uncollectible accounts6268 折舊 depreciation expense a6269 各項(xiàng)耗竭及攤提 various amortization6271 外銷損失 loss on export sales6272 伙食費(fèi) meal (expenses)6273 職工福利 employee benefits/welfare6274 研究發(fā)展費(fèi)用 research and development expense6275 傭金支出 mission (expense)6276 訓(xùn)練費(fèi) training (expense)6278 勞務(wù)費(fèi) professional service fees6288 其它管理及總務(wù)費(fèi)用 other general and administrative expenses63 研究發(fā)展費(fèi)用 research and development expenses635~638 研究發(fā)展費(fèi)用 research and development expenses6351 薪資支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 旅費(fèi) travelling expense, travel6355 運(yùn)費(fèi) shipping expenses, freight6356 郵電費(fèi) postage (expenses)6357 修繕費(fèi) repair