【正文】 s/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。) current account 1294 同業(yè)往來 current account with others 1298 其它流動資產(chǎn) 其它 other current assets other 13 基金及長期投資 funds and longterm investments 131 基金 funds 1311 償債基金 redemption fund (or sinking fund) 1312 改良及擴(kuò)充基金 fund for improvement and expansion 1313 意外損失準(zhǔn)備基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 長期投資 longterm investments 1321 長期股權(quán)投資 longterm equity investments 1322 長期債券投資 longterm bond investments 1323 長期不動產(chǎn)投資 longterm real estate investments 1324 人壽保險現(xiàn)金解約價值 cash surrender value of life insurance 1328 其它長期投資 other longterm investments 1329 備抵長期投資跌價損失 allowance for excess of cost over market value of longterm investments 14~ 15 固定資產(chǎn) property , plant, and equipment 141 土地 land 1411 土地 land 1418 土地 重估增值 land revaluation increments 142 土地改良物 land improvements 1421 土地改良物 land improvements 1428 土地改良物 重估增值 land improvements revaluation increments 1429 累積折舊 土地改良物 accumulated depreciation land improvements 143 房屋及建物 buildings 1431 房屋及建物 buildings 1438 房屋及建物 重估增值 buildings revaluation increments 1439 累積折舊 房屋及建物 accumulated depreciation buildings 144~146 機(jī) (器 )具及設(shè)備 machinery and equipment 1441 機(jī) (器 )具 machinery 1448 機(jī) (器 )具 重估增值 machinery revaluation increments 1449 累積折舊 機(jī) (器 )具 accumulated depreciation machinery 151 租賃資產(chǎn) leased assets 1511 租賃資產(chǎn) leased assets 1519 累積折舊 租賃資產(chǎn) accumulated depreciation leased assets 152 租賃權(quán)益改良 leasehold improvements 1521 租賃權(quán)益改良 leasehold improvements 1529 累積折舊 租賃權(quán)益改良 accumulated depreciation leasehold improvements 156 未完工程及預(yù)付購置設(shè)備款 construction in progress and prepayments for equipment 1561 未完工程 construction in progress 1562 預(yù)付購置設(shè)備款 prepayment for equipment 158 雜項固定資產(chǎn) miscellaneous property, plant, and equipment 1581 雜項固定資產(chǎn) miscellaneous property, plant, and equipment 1588 雜項固定資產(chǎn) 重估增值 miscellaneous property, plant, and equipment revaluation increments 1589 累積折舊 雜項固定資產(chǎn) accumulated depreciation miscellaneous property, plant, and equipment 16 遞耗資產(chǎn) depletable assets 161 遞耗資產(chǎn) depletable assets 1611 天然資源 natural resources 1618 天然資源 重估增值 natural resources revaluation increments 1619 累積折耗 天然資源 accumulated depletion natural resources 17 無形資產(chǎn) intangible assets 171 商標(biāo)權(quán) trademarks 1711 商標(biāo)權(quán) trademarks 172 專利權(quán) patents 1721 專利權(quán) patents 173 特許權(quán) franchise 1731 特許權(quán) franchise 174 著作權(quán) copyright 1741 著作權(quán) copyright 175 計算機(jī)軟件 puter software 1751 計算機(jī)軟件 puter software cost 176 商譽 goodwill 1761 商譽 goodwill 177 開辦費 anization costs 1771 開辦費 anization costs 178 其它無形資產(chǎn) other intangibles 1781 遞延退休金成本 deferred pension costs 1782 租賃權(quán)益改良 leasehold improvements 1788 其它無形資產(chǎn) 其它 other intangible assets other 18 其它資產(chǎn) other assets 181 遞延資產(chǎn) deferred assets 1811 債券發(fā)行成本 deferred bond i