【正文】 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(fèi) travelling expense, travel　　6255 運(yùn)費(fèi) shipping expenses,freight　　6256 郵電費(fèi) postage (expenses)　　6257 修繕費(fèi) repair(s) and maintenance (expense)　　6259 廣告費(fèi) advertisement expense, advertisement　　6261 水電瓦斯費(fèi) utilities (expense)　　6262 保險(xiǎn)費(fèi) insurance (expense)　　6264 交際費(fèi) entertainment (expense)　　6265 捐贈(zèng) donation (expense)　　6266 稅捐 taxes　　6267 呆帳損失 loss on uncollectible accounts　　6268 折舊 depreciation expense a　　6269 各項(xiàng)耗竭及攤提 various amortization　　6271 外銷損失 loss on export sales　　6272 伙食費(fèi) meal (expenses)　　6273 職工福利 employee benefits/welfare　　6274 研究發(fā)展費(fèi)用 research and development expense　　6275 傭金支出 mission (expense)　　6276 訓(xùn)練費(fèi) training (expense)　　6278 勞務(wù)費(fèi) professional service fees　　6288 其它管理及總務(wù)費(fèi)用 other general and administrative expenses　　63 研究發(fā)展費(fèi)用 research and development expenses　　635~638 研究發(fā)展費(fèi)用 research and development expenses　　6351 薪資支出 payroll expense　　6352 租金支出 rent expense, rent　　6353 文具用品 office supplies　　6354 旅費(fèi) travelling expense, travel　　6355 運(yùn)費(fèi) shipping expenses, freight　　6356 郵電費(fèi) postage (expenses)　　6357 修繕費(fèi) repair(s) and maintenance (expense)　　6361 水電瓦斯費(fèi) utilities (expense)　　6362 保險(xiǎn)費(fèi) insurance (expense)　　6364 交際費(fèi) entertainment (expense)　　6366 稅捐 taxes　　6368 折舊 depreciation expense　　6369 各項(xiàng)耗竭及攤提 various amortization　　6372 伙食費(fèi) meal (expenses)　　6373 職工福利 employee benefits/welfare　　6376 訓(xùn)練費(fèi) training (expense)　　6378 其它研究發(fā)展費(fèi)用 other research and development expenses　　7 營業(yè)外收入及費(fèi)用 nonoperating revenue and expenses, other ine(expense)　　71~74 營業(yè)外收入 nonoperating revenue　　711 利息收入 interest revenue　　7111 利息收入 interest revenue/ine　　712 投資收益 investment ine　　7121 權(quán)益法認(rèn)列之投資收益 investment ine recognized under equity method　　7122 股利收入 dividends ine　　7123 短期投資市價(jià)回升利益 gain on market price recovery of shortterm investment　　713 兌換利益 foreign exchange gain　　7131 兌換利益 foreign exchange gain　　714 處分投資收益 gain on disposal of investments　　7141 處分投資收益 gain on disposal of investments　　715 處分資產(chǎn)溢價(jià)收入 gain on disposal of assets　　7151 處分資產(chǎn)溢價(jià)收入 gain on disposal of assets　　748 其它營業(yè)外收入 other nonoperating revenue　　7481 捐贈(zèng)收入 donation ine　　7482 租金收入 rent revenue/ine　　7483 傭金收入 mission revenue/ine　　7484 出售下腳及廢料收入 revenue from sale of scraps　　7485 存貨盤盈 gain on physical inventory　　7486 存貨跌價(jià)回升利益 gain from price recovery of inventory　　7487 壞帳轉(zhuǎn)回利益 gain on reversal of bad debts　　7488 其它營業(yè)外收入其它 other nonoperating revenue other items　　75~ 78 營業(yè)外費(fèi)用 nonoperating expenses　　751 利息費(fèi)用 interest expense　　7511 利息費(fèi)用 interest expense　　752 投資損失 investment loss　　7521 權(quán)益法認(rèn)列之投資損失 investment loss recog nized under equity method　　7523 短期投資未實(shí)現(xiàn)跌價(jià)損失 unrealized loss on reduction of shortterm investments to market　　753 兌換損失 foreign exchange loss　　7531 兌換損失 foreign exchange loss　　754 處分投資損失 loss on disposal of investments　　7541 處分投資損失 loss on disposal of investments　　755 處分資產(chǎn)損失 loss on disposal of assets　　7551 處分資產(chǎn)損失 loss on disposal of assets　　788 其它營業(yè)外費(fèi)用 other nonoperating expenses　　7881 停工損失 loss on work stoppages　　7882 災(zāi)害損失 casualty loss　　7885 存貨盤損 loss on physical inventory　　7886 存貨跌價(jià)及呆滯損失 loss for market price decline and obsolete and slowmoving inventories　　7888 其它營業(yè)外費(fèi)用其它 other nonoperating expenses other　　8 所得稅費(fèi)用(或利益) ine tax expense (or benefit)　　81 所得稅費(fèi)用(或利益) ine tax expense (or benefit)　　811 所得稅費(fèi)用(或利益) ine tax expense (or benefit)　　8111 所得稅費(fèi)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 segments　　9111 停業(yè)部門損益停業(yè)前營業(yè)損益 ine(loss) from operations of discontinued segment　　912 停業(yè)部門損益處分損益 gain(loss) from disposal of discontinued segments　　9121 停業(yè)部門損益處分損益 gain(loss) from disposal of discontinued segment　　92 非常損益 extraordinary gain or loss　　921 非常損益 extraordinary gain or loss　　9211 非常損益 extraordinary gain or loss　　93 會(huì)計(jì)原則變動(dòng)累積影響數(shù) cumulative effect of changes in accounting principles　　931 會(huì)計(jì)原則變動(dòng)累積影響數(shù) cumulative effect of changes in accounting principles　　9311 會(huì)計(jì)原則變動(dòng)累積影響數(shù) cumulative effect of changes in accounting principles　　94 少數(shù)股權(quán)凈利 minority interest ine　　941 少數(shù)股權(quán)凈利 minority interest ine　　9411 少數(shù)股權(quán)凈利 minority interest ine。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(fèi) travelling expense, travel　　6255 運(yùn)費(fèi) shipping expenses,freight　　6256 郵電費(fèi) postage (expenses)　　6257 修繕費(fèi) repair(s) and maintenance (expense)　　6259 廣告費(fèi) advertisement expense, advertisement　　6261 水電瓦斯費(fèi) utilities (expense)　　6262 保險(xiǎn)費(fèi) insurance (expense)　　6264 交際費(fèi) entertainment (expense)　　6265 捐贈(zèng) donation (expense)　　6266 稅捐 taxes　　6267 呆帳損失 loss on uncollectible accounts　　6268 折舊 depreci