【正文】 ation expense a　　6269 各項耗竭及攤提 various amortization　　6271 外銷損失 loss on export sales　　6272 伙食費 meal (expenses)　　6273 職工福利 employee benefits/welfare　　6274 研究發(fā)展費用 research and development expense　　6275 傭金支出 mission (expense)　　6276 訓(xùn)練費 training (expense)　　4 營業(yè)收入 operating revenue　　41 銷貨收入 sales revenue　　411 銷貨收入 sales revenue　　4111 銷貨收入 sales revenue　　4112 分期付款銷貨收入 installment sales revenue　　417 銷貨退回 sales return　　4171 銷貨退回 sales return　　419 銷貨折讓 sales allowances　　4191 銷貨折讓 sales discounts and allowances　　46 勞務(wù)收入 service revenue　　461 勞務(wù)收入 service revenue　　4611 勞務(wù)收入 service revenue　　47 業(yè)務(wù)收入 agency revenue　　471 業(yè)務(wù)收入 agency revenue　　4711 業(yè)務(wù)收入 agency revenue　　48 其它營業(yè)收入 other operating revenue　　488 其它營業(yè)收入其它 other operating revenue　　4888 其它營業(yè)收入其它 other operating revenue other　　5 營業(yè)成本 operating costs　　51 銷貨成本 cost of goods sold　　511 銷貨成本 cost of goods sold　　5111 銷貨成本 cost of goods sold　　5112 分期付款銷貨成本 installment cost of goods sold　　512 進(jìn)貨 purchases　　5121 進(jìn)貨 purchases　　5122 進(jìn)貨費用 purchase expenses　　5123 進(jìn)貨退出 purchase returns　　5124 進(jìn)貨折讓 charges on purchased merchandise　　513 進(jìn)料 materials purchased　　5131 進(jìn)料 material purchased　　5132 進(jìn)料費用 charges on purchased material　　5133 進(jìn)料退出 material purchase returns　　5134 進(jìn)料折讓 material purchase allowances　　514 直接人工 direct labor　　5141 直接人工 direct labor　　515~518 制造費用 manufacturing overhead　　5151 間接人工 indirect labor　　5152 租金支出 rent expense, rent　　5153 文具用品 office supplies (expense)　　5154 旅費 travelling expense, travel　　5155 運費 shipping expenses, freight　　5156 郵電費 postage (expenses)　　5157 修繕費 repair(s) and maintenance (expense )　　5158 包裝費 packing expenses　　5161 水電瓦斯費 utilities (expense)　　5162 保險費 insurance (expense)　　5163 加工費 manufacturing overhead outsourced　　5166 稅捐 taxes　　5168 折舊 depreciation expense　　5169 各項耗竭及攤提 various amortization　　5172 伙食費 meal (expenses)　　5173 職工福利 employee benefits/welfare　　5176 訓(xùn)練費 training (expense)　　5177 間接材料 indirect materials　　5188 其它制造費用 other manufacturing expenses　　56 勞務(wù)成本制 ervice costs　　561 勞務(wù)成本 service costs　　5611 勞務(wù)成本 service costs　　57 業(yè)務(wù)成本 gency costs　　571 業(yè)務(wù)成本 agency costs　　5711 業(yè)務(wù)成本 agency costs　　58 其它營業(yè)成本 other operating costs　　588 其它營業(yè)成本其它 other operating costsother　　5888 其它營業(yè)成本其它 other operating costs other　　6 營業(yè)費用 operating expenses　　61 推銷費用 selling expenses　　615~618 推銷費用 selling expenses　　6151 薪資支出 payroll expense　　6152 租金支出 rent expense, rent　　6153 文具用品 office supplies (expense)　　6154 旅費 travelling expense, travel　　6155 運費 shipping expenses, freight　　6156 郵電費 postage (expenses)　　6157 修繕費 repair(s) and maintenance (expense)　　6159 廣告費 advertisement expense, advertisement　　6161 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 taxes　　6167 呆帳損失 loss on uncollectible accounts　　6168 折舊 depreciation expense　　6169 各項耗竭及攤提 various amortization　　6172 伙食費 meal (expenses)　　6173 職工福利 employee benefits/welfare　　6175 傭金支出 mission (expense)　　6176 訓(xùn)練費 training (expense)　　6188 其它推銷費用 other selling expenses　　62 管理及總務(wù)費用 general amp。 equity　　31 資本 capital　　311 資本（或股本） capital　　3111 普通股股本 capital mon stock　　3112 特別股股本 capital preferred stock　　3113 預(yù)收股本 capital collected in advance　　3114 待分配股票股利 stock dividends to be distributed　　3115 資本 capital　　32 資本公積 additional paidin capital　　321 股票溢價 paidin capital in excess of par　　3211 普通股股票溢價 paidin capital in excess of par mon stock　　3212 特別股股票溢價 paidin capital in excess of par preferred stock　　323 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation　　3231 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation　　324 處分資產(chǎn)溢價公積 capital surplus from gain on disposal of assets　　3241 處分資產(chǎn)溢價公積 capital surplus from gain on disposal of assets　　325 合并公積 capital surplus from business bination　　3251 合并公積 capital surplus from business bination　　326 受贈公積 donated surplus　　3261 受贈公積 donated surplus　　328 其它資本公積 other additional paidin capital　　3281 權(quán)益法長期股權(quán)投資資本公積 additional paidin capital from investee under equity method　　3282 資本公積 庫藏股票交易 additional paidin capital treasury stock transactions　　33 保留盈余(或累積虧損) retained earnings (accumulated deficit)　　331 法定盈余公積 legal reserve　　3311 法定盈余公積 legal reserve　　332 特別盈余公積 special reserve　　3321 意外損失準(zhǔn)備 contingency reserve　　3322 改良擴(kuò)充準(zhǔn)備 improvement and expansion reserve　　3323 償債準(zhǔn)備 special reserve for redemption of liabilities　　3328 其它特別盈余公積 other special reserve　　335 未分配盈余(或累積虧損) retained earningsunappropriated (or accumulated deficit)　　3351 累積盈虧 accumulated profit or loss　　3352 前期損益調(diào)整 prior period adjustments　　3353 本期損益 net ine or loss for current period　　34 權(quán)益調(diào)整 equity adjustments　　341 長期股權(quán)投資未實現(xiàn)跌價損失 unrealized loss on market value decline of longterm equity investments　　34