【正文】 her mon accumulation fund314110 應付普通股股利 Common Stock dividends payable314111 轉作資本(或股本)的普通股股利 Common Stock dividends change toassets(or stock)314115 未分配利潤 Undistributed profit四、成本類 Cost4101 生產成本 Cost of manufacture410101 基本生產成本 Base cost of manufacture410102 輔助生產成本 Auxiliary cost of manufacture4105 制造費用 Manufacturing overhead材料費 Materials管理人員工資 Executive Salaries獎金 Wages退職金 Retirement allowance補貼 Bonus外保勞務費 Outsourcing fee福利費 Employee benefits/welfare會議費 Coferemce加班餐費 Special duties市內交通費 Business traveling通訊費 Correspondence電話費 Correspondence水電取暖費 Water and Steam稅費 Taxes and dues租賃費 Rent管理費 Maintenance車輛維護費 Vehicles maintenance油料費 Vehicles maintenance培訓費 Education and training接待費 Entertainment圖書、印刷費 Books and printing運費 Transpotation保險費 Insurance premium支付手續(xù)費 Commission雜費 Sundry charges折舊費 Depreciation expense機物料消耗 Article of consumption勞動保護費 Labor protection fees季節(jié)性停工損失 Loss on seasonality cessation4107 勞務成本 Service costs五、損益類 Profit and loss收入 Ine業(yè)務收入 OPERATING INCOME5101 主營業(yè)務收入 Prime operating revenue產品銷售收入 Sales revenue服務收入 Service revenue5102 其他業(yè)務收入 Other operating revenue材料銷售 Sales materials代購代售包裝物出租 Wrappage lease出讓資產使用權收入 Remise right of assets revenue返還所得稅 Reimbursement of ine tax其他收入 Other revenue5201 投資收益 Investment ine短期投資收益 Current investment ine長期投資收益 Longterm investment ine計提的委托貸款減值準備 Withdrawal of entrust loans reserves5203 補貼收入 Subsidize revenue國家扶持補貼收入 Subsidize revenue from country其他補貼收入 Other subsidize revenue5301 營業(yè)外收入 NONOPERATING INCOME非貨幣性交易收益 Noncash deal ine現金溢余 Cash overage處置固定資產凈收益 Net ine on disposal of fixed assets出售無形資產收益 Ine on sales of intangible assets固定資產盤盈 Fixed assets inventory profit罰款凈收入 Net amercement ine支出 Outlay業(yè)務支出 Revenue charges5401 主營業(yè)務成本 Operating costs產品銷售成本 Cost of goods sold服務成本 Cost of service5402 主營業(yè)務稅金及附加 Tax and associate charge營業(yè)稅 Sales tax消費稅 Consumption tax城市維護建設稅 Tax for maintaining and building cities資源稅 Resources tax土地增值稅 Increment tax on land value5405 其他業(yè)務支出 Other business expense銷售其他材料成本 Other cost of material sale其他勞務成本 Other cost of service其他業(yè)務稅金及附加費 Other tax and associate charge費用 Expenses5501 營業(yè)費用 Operating expenses代銷手續(xù)費 Consignment mission charge運雜費 Transpotation保險費 Insurance premium展覽費 Exhibition fees廣告費 Advertising fees5502 管理費用 Adminisstrative expenses職工工資 Staff Salaries修理費 Repair charge低值易耗攤銷 Article of consumption辦公費 Office allowance差旅費 Travelling expense工會經費 Labour union expenditure研究與開發(fā)費 Research and development expense福利費 Employee benefits/welfare職工教育經費 Personnel education待業(yè)保險費 Unemployment insurance勞動保險費 Labour insurance醫(yī)療保險費 Medical insurance會議費 Coferemce聘請中介機構費 Intermediary organs咨詢費 Consult fees訴訟費 Legal cost業(yè)務招待費 Business entertainment技術轉讓費 Technology transfer fees礦產資源補償費 Mineral resources pensation fees排污費 Pollution discharge fees房產稅 Housing property tax車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)土地使用稅 Tenure tax印花稅 Stamp tax5503 財務費用 Finance charge利息支出 Interest exchange匯兌損失 Foreign exchange loss各項手續(xù)費 Charge for trouble各項專門借款費用 Specialborrowing cost5601 營業(yè)外支出 Nonbusiness expenditure捐贈支出 Donation outlay減值準備金 Depreciation reserves非常損失 Extraordinary loss處理固定資產凈損失 Net loss on disposal of fixed assets出售無形資產損失 Loss on sales of intangible assets固定資產盤虧 Fixed assets inventory loss債務重組損失 Loss on arrangement罰款支出 Amercement outlay5701 所得稅 Ine tax以前年度損益調整 Prior year ine adjustment13 /