【正文】 ission (expense)6176 訓練費training (expense)6188 其它推銷費用other selling expenses62 管理及總務(wù)費用 general amp。 administrative expenses 625~628 管理及總務(wù)費用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travelling expense, travel6255 運費shipping expenses,freight6256 郵電費postage (expenses)6257 修繕費 repair(s) and maintenance (expense)6259 廣告費advertisement expense, advertisement6261 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taxes6267 呆帳損失 loss on uncollectible accounts6268 折舊depreciation expensea6269 各項耗竭及攤提various amortization6271 外銷損失loss on export sales6272伙食費meal (expenses)6273 職工福利employee benefits/welfare6274 研究發(fā)展費用research and development expense6275 傭金支出mission (expense)6276 訓練費training (expense)6278 勞務(wù)費 professional service fees6288 其它管理及總務(wù)費用other general and administrative expenses63 研究發(fā)展費用 research and development expenses 635~638 研究發(fā)展費用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 travelling expense, travel6355 運費shipping expenses, freight6356 郵電費postage (expenses)6357 修繕費 repair(s) and maintenance (expense)6361水電瓦斯費utilities (expense)6362保險費 insurance (expense)6364 交際費entertainment (expense)6366 稅捐taxes6368 折舊 depreciation expense6369 各項耗竭及攤提 various amortization6372 伙食費meal (expenses)6373 職工福利 employee benefits/welfare6376 訓練費 training (expense)6378 其它研究發(fā)展費用other research and development expenses 7 營業(yè)外收入及費用 nonoperating revenue and expenses, other ine(expense) 71~74 營業(yè)外收入 nonoperating revenue 711 利息收入interest revenue7111 利息收入interest revenue/ine712投資收益investment ine7121 權(quán)益法認列之投資收益investment ine recognized under equity method7122 股利收入dividends ine7123 短期投資市價回升利益gain on market price recovery of shortterm investment713 兌換利益foreign exchange gain 7131 兌換利益 foreign exchange gain714 處分投資收益gain on disposal of investments7141處分投資收益gain on disposal of investments715處分資產(chǎn)溢價收入gain on disposal of assets7151 處分資產(chǎn)溢價收入gain on disposal of assets748 其它營業(yè)外收入other nonoperating revenue 7481 捐贈收入donation ine7482 租金收入rent revenue/ine7483 傭金收入mission revenue/ine7484 出售下腳及廢料收入revenue from sale of scraps7485 存貨盤盈gain on physical inventory7486 存貨跌價回升利益gain from price recovery of inventory7487壞帳轉(zhuǎn)回利益gain on reversal of bad debts7488 其它營業(yè)外收入其它other nonoperating revenue other items75~ 78 營業(yè)外費用 nonoperating expenses 751 利息費用interest expense7511 利息費用 interest expense752 投資損失investment loss 7521 權(quán)益法認列之投資損失investment loss recog nized under equity method7523 短期投資未實現(xiàn)跌價損失unrealized loss on reduction of shortterm investments to market753 兌換損失foreign exchange loss7531 兌換損失 foreign exchange loss754 處分投資損失loss on disposal of investments 7541 處分投資損失loss on disposal of investments755 處分資產(chǎn)損失loss on disposal of assets7551 處分資產(chǎn)損失loss on disposal of assets788 其它營業(yè)外費用other nonoperating expenses7881 停工損失loss on work stoppages7882 災(zāi)害損失casualty loss7885 存貨盤損 loss on physical inventory7886 存貨跌價及呆滯損失 loss for market price decline and obsolete and slowmoving inventories7888 其它營業(yè)外費用其它 other nonoperating expenses other8 所得稅費用(或利益) ine tax expense (or benefit) 81 所得稅費用(或利益) ine tax expense (or benefit)811 所得稅費用(或利益)ine tax expense (or benefit)8111 所得稅費用（或利益） ine tax expense ( or benefit)9 非經(jīng)常營業(yè)損益 nonrecurring gain or loss 91 停業(yè)部門損益 gain(loss) from discontinued operations 911停業(yè)部門損益停業(yè)前營業(yè)損益ine(loss) from operations of discontinued segments9111 停業(yè)部門損益停業(yè)前營業(yè)損益ine(loss) from operations of discontinued segment912 停業(yè)部門損益處分損益gain(loss) from disposal of discontinued segments9121停業(yè)部門損益處分損益gain(loss) from disposal of discontinued segment92 非常損益 extraordinary gain or loss 921非常損益extraordinary gain or loss9211 非常損益 extraordinary gain or loss93 會計原則變動累積影響數(shù) cumulative effect of changes in accounting principles 931 會計原則變動累積影響數(shù)cumulative effect of changes in accounting principles9311會計原則變動累積影響數(shù)cumulative effect of changes in accounting principles94少數(shù)股權(quán)凈利 minority interest ine 941 少數(shù)股權(quán)凈利minority interest ine9411 少數(shù)股權(quán)凈利 minority interest ine14 / 14