【正文】 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(xiǎn)費(fèi)insurance (expense)6264 交際費(fèi)entertainment (expense)6265 捐贈(zèng)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(xiāo)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(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taxes6368 折舊depreciation expense6369 各項(xiàng)耗竭及攤提various amortization6372 伙食費(fèi)meal (expenses)6373 職工福利employee benefits/welfare6376 訓(xùn)練費(fèi)training (expense)6378 其它研究發(fā)展費(fèi)用other research and development expenses7 營(yíng)業(yè)外收入及費(fèi)用nonoperating revenue and expenses, other ine(expense)71~74 營(yíng)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(rèn)列之投資收益investment ine recognized under equity method7122 股利收入dividends ine7123 短期投資市價(jià)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(jià)收入gain on disposal of assets7151 處分資產(chǎn)溢價(jià)收入gain on disposal of assets748 其它營(yíng)業(yè)外收入other nonoperating revenue7481 捐贈(zèng)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(pán)盈gain on physical inventory7486 存貨跌價(jià)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(yíng)業(yè)外收入其它other nonoperating revenueother items75~ 78 營(yíng)業(yè)外費(fèi)用nonoperating expenses751 利息費(fèi)用interest expense7511 利息費(fèi)用interest expense752 投資損失investment l。 equity31 資本capital311 資本（或股本）capital3111 普通股股本capitalmon stock3112 特別股股本capitalpreferred stock3113 預(yù)收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 資本capital32 資本公積additional paidin capital321 股票溢價(jià)paidin capital in excess of par3211 普通股股票溢價(jià)paidin capital in excess of parmon stock3212 特別股股票溢價(jià)paidin capital in excess of parpreferred stock323 資產(chǎn)重估增值準(zhǔn)備capital surplus from assets revaluation3231 資產(chǎn)重估增值準(zhǔn)備capital surplus from assets revaluation324 處分資產(chǎn)溢價(jià)公積capital surplus from gain on disposal of assets3241 處分資產(chǎn)溢價(jià)公積capital surplus from gain on disposal of assets325 合并公積capital surplus from business bination3251 合并公積capital surplus from business bination326 受贈(zèng)公積donated surplus3261 受贈(zèng)公積donated surplus328 其它資本公積other additional paidin capital3281 權(quán)益法長(zhǎng)期股權(quán)投資資本公積additional paidin capital from investee under equity method3282 資本公積庫(kù)藏股票交易additional paidin capitaltreasury 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(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失unrealized loss on market value decline of longterm equity investments3411 長(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)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(kù)藏股treasury stock351 庫(kù)藏股treasury stock3511 庫(kù)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(yíng)業(yè)收入operating revenue41 銷(xiāo)貨收入sales revenue411 銷(xiāo)貨收入sales revenue4111 銷(xiāo)貨收入sales revenue4112 分期付款銷(xiāo)貨收入installment sales revenue417 銷(xiāo)貨退回sales return4171 銷(xiāo)貨退回sales return419 銷(xiāo)貨折讓sales allowances4191 銷(xiāo)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(yíng)業(yè)收入other operating revenue488 其它營(yíng)業(yè)收入其它other operating revenue4888 其它營(yíng)業(yè)收入其它other operating revenueother5 營(yíng)業(yè)成本operating costs51 銷(xiāo)貨成本cost of goods sold511 銷(xiāo)貨成本cost of goods sold5111 銷(xiāo)貨成本cost of goods sold5112 分期付款銷(xiāo)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 return