【正文】 t 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 interest4 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 revenueother5 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 進貨purchases5121 進貨purchases5122 進貨費用purchase expenses5123 進貨退出purchase returns5124 進貨折讓charges on purchased merchandise513 進料materials purchased5131 進料material purchased5132 進料費用charges on purchased material5133 進料退出material purchase returns5134 進料折讓material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造費用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travelling expense, travel5155 運費shipping expenses, freight5156 郵電費postage (expenses)5157 修繕費repair(s) and maintenance (expense )5158 包裝費packing expenses5161 水電瓦斯費utilities (expense)5162 保險費insurance (expense)5163 加工費manufacturing overheadoutsourced5166 稅捐taxes5168 折舊depreciation expense5169 各項耗竭及攤提various amortization5172 伙食費meal (expenses)5173 職工福利employee benefits/welfare5176 訓練費training (expense)5177 間接材料indirect materials5188 其它制造費用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 costsother6 營業(yè)費用operating expenses61 推銷費用selling expenses615~618 推銷費用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travelling expense, travel6155 運費shipping expenses, freight6156 郵電費postage (expenses)6157 修繕費repair(s) and maintenance (expense)6159 廣告費advertisement expense, advertisement6161 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taxes6167 呆帳損失loss on uncollectible accounts6168 折舊depreciation expense6169 各項耗竭及攤提various amortization6172 伙食費meal (expenses)6173 職工福利employee benefits/welfare6175 傭金支出mission (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 expenses625~628 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 expense a6269 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 expenses635~638 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 expenses7 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 revenue711 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 gain7131 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 revenue7481 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 revenueother items75~ 78 營業(yè)外費用nonoperating expenses751 利息費用interest expense7511 利息費用interest expense752 投資損失investmen