【正文】 s5134 進(jìn)料折讓material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造費(fèi)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(fèi)travelling expense, travel5155 運(yùn)費(fèi)shipping expenses, freight5156 郵電費(fèi)postage (expenses)5157 修繕費(fèi)repair(s) and maintenance (expense )5158 包裝費(fèi)packing expenses5161 水電瓦斯費(fèi)utilities (expense)5162 保險費(fèi)insurance (expense)5163 加工費(fèi)manufacturing overheadoutsourced5166 稅捐taxes5168 折舊depreciation expense5169 各項(xiàng)耗竭及攤提various amortization5172 伙食費(fèi)meal (expenses)5173 職工福利employee benefits/welfare5176 訓(xùn)練費(fèi)training (expense)5177 間接材料indirect materials5188 其它制造費(fèi)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(fèi)用operating expenses61 推銷費(fèi)用selling expenses615~618 推銷費(fèi)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(fèi)travelling expense, travel6155 運(yùn)費(fèi)shipping expenses, freight6156 郵電費(fèi)postage (expenses)6157 修繕費(fèi)repair(s) and maintenance (expense)6159 廣告費(fèi)advertisement expense, advertisement6161 水電瓦斯費(fèi)utilities (expense)6162 保險費(fèi)insurance (expense)6164 交際費(fèi)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(xiàng)耗竭及攤提various amortization6172 伙食費(fèi)meal (expenses)6173 職工福利employee benefits/welfare6175 傭金支出mission (expense)6176 訓(xùn)練費(fèi)training (expense)6188 其它推銷費(fèi)用other selling expenses62 管理及總務(wù)費(fèi)用general amp。) current account1294 同業(yè)往來current account with others1298 其它流動資產(chǎn)其它other current assetsother13 基金及長期投資funds and longterm investments131 基金funds1311 償債基金redemption fund (or sinking fund)1312 改良及擴(kuò)充基金fund for improvement and expansion1313 意外損失準(zhǔn)備基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 長期投資longterm investments1321 長期股權(quán)投資longterm equity investments1322 長期債券投資longterm bond investments1323 長期不動產(chǎn)投資longterm real estate investments1324 人壽保險現(xiàn)金解約價值cash surrender value of life insurance1328 其它長期投資other longterm investments1329 備抵長期投資跌價損失allowance for excess of cost over market value of longterm investments14~ 15 固定資產(chǎn)property , plant, and equipment141 土地land1411 土地land1418 土地重估增值landrevaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物重估增值land improvementsrevaluation increments1429 累積折舊土地改良物accumulated depreciationland improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物重估增值buildingsrevaluation increments1439 累積折舊房屋及建物accumulated depreciationbuildings144~146 機(jī)(器)具及設(shè)備machinery and equipment1441 機(jī)(器)具machinery1448 機(jī)(器)具重估增值machineryrevaluation increments1449 累積折舊機(jī)(器)具accumulated depreciationmachinery151 租賃資產(chǎn)leased assets1511 租賃資產(chǎn)leased assets1519 累積折舊租賃資產(chǎn)accumulated depreciationleased assets152 租賃權(quán)益改良leasehold improvements1521 租賃權(quán)益改良leasehold improvements1529 累積折舊租賃權(quán)益改良accumulated depreciationleasehold improvements156 未完工程及預(yù)付購置設(shè)備款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 預(yù)付購置設(shè)備款prepayment for equipment158 雜項(xiàng)固定資產(chǎn)miscellaneous property, plant, and equipment1581 雜項(xiàng)固定資產(chǎn)miscellaneous property, plant, and equipment1588 雜項(xiàng)固定資產(chǎn)重估增值miscellaneous property, plant, and equipmentrevaluation increments1589 累積折舊雜項(xiàng)固定資產(chǎn)accumulated depreciationmiscellaneous property, plant, and equipment16 遞耗資產(chǎn)depletable assets161 遞耗資產(chǎn)depletable assets1611 天然資源natural resources1618 重估增值天然資源natural resourcesrevaluation increments1619 累積折耗天然資源accumulated depletionnatural resources17 無形資產(chǎn)intangible assets171 商標(biāo)權(quán)trademarks1711 商標(biāo)權(quán)trademarks172 專利權(quán)patents1721 專利權(quán)patents173 特許權(quán)franchise1731 特許權(quán)franchise174 著作權(quán)copyright1741 著作權(quán)copyright175 計(jì)算機(jī)軟件puter software1751 計(jì)算機(jī)軟件puter software cost176 商譽(yù)goodwill1761 商譽(yù)goodwill177 開辦費(fèi)organization costs1771 開辦費(fèi)organization costs178 其它無形資產(chǎn)other intangibles1781 遞延退休金成本deferred pension costs1782 租賃權(quán)益改良leasehold improvements1788 其它無形資產(chǎn)其它other intangible assetsother18 其它資產(chǎn)other assets181 遞延資產(chǎn)deferred assets1811 債券發(fā)行成本deferred bond issuance costs1812 長期預(yù)付租金longterm prepaid rent1813 長期預(yù)付保險費(fèi)longterm prepaid insurance1814 遞延所得稅資產(chǎn)deferred ine tax assets1815 預(yù)付退休金prepaid pension cost1818 其它遞延資產(chǎn)other deferred assets182 閑置資產(chǎn)idle assets1821 閑置資產(chǎn)idle assets184 長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款longterm notes , accounts and overdue receivables1841 長期應(yīng)收票據(jù)longterm notes receivable1842 長期應(yīng)收帳款longterm accounts receivable1843 催收帳款overdue receivables1847 長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款關(guān)系人longterm notes, accounts and overdue receivablesrelated parties1848 其它長期應(yīng)收款項(xiàng)other longterm receivables1849 備抵呆帳長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款allowance for uncollectible accountslongterm notes, accounts and overdue receivables185 出租資產(chǎn)assets leased to others1851 出租資產(chǎn)assets leased to others1858 出租資產(chǎn)重估增值assets leased to othersincremental value from revaluation1859 累積折舊出租資產(chǎn)accumulated depreciationassets leased to others186 存出保證金refundable deposit1861 存出保證金refundable deposits188 雜項(xiàng)資產(chǎn)miscellaneous assets1881 受限制存款certificate of depositrestricted1888 雜項(xiàng)資產(chǎn)其它miscellaneous assetsother2 負(fù)債