会计科目中英对照汇总

1、财务报表资产负债表表 thhe sttatemment of ffinannciall possitioon利润表 the stattemennt off commprehhensiive iincomme现金流量表表 caashfllow sstateementt所有者权益益变动表 the moveementt of equiitys fuund一级科目 二级科目目 三级科目目 四级科目目 代码 名称称 代码 名称 代码 名称 代码 名称 英译 1 资产 asseets 11 112 流动动资产 ccurreent aassetts 11 113 一年年内到期的的流动资产产 cuurrenn

2、t asssetss falllingg duee witthin one yearr11144 非流流动资产 Noon-cuurrennt asssetss 1111 货货币资金 cashh andd cassh eqquivaalentts 11111 库存现金金 cassh onn hannd 1112 零用金/周转金 ppettyy cassh/reevolvving fundds 1113 银行存存款 bbankss 1116 在途现金金 cassh inn traansitt 1117 约当现金金 cassh eqquivaalentts 1118 其它现金金及 约当现金金 oth

3、her ccash and cashh equuivallentss 112 短短期投资 shorrt-teerm iinvesstmennts 11121 短期投资资 -股票 shhort-termm invvestmmentss - sstockk 1122 短期投资资 -短期票票券 sshortt-terrm innvesttmentts - shorrt-teerm nnotess andd billls 1123 短期投投资 -政府债债券 sshortt-terrm innvesttmentts - goveernmeent bbondss 1124 短期投投资 -受益凭凭证 ssh

4、ortt-terrm innvesttmentts - beneeficiiary certtificcatess 1125 短期投投资 -公司债债 shhort-termm invvestmmentss - ccorpooratee bonnds 1128 短期投资资 -其它 shhort-termm invvestmmentss - ootherr 1129 备抵短短期投资跌跌价损失 alloowancce foor reeducttion of sshortt-terrm innvesttmentt to markket 交易性性金融资产产 ttradaable finaanciaal

5、asssetss 113 应应收票据 notees reeceivvablee 11131 应收票据据 nottes rreceiivablle 1132 应收票据据贴现 disccountted nnotess recceivaable 1137 应收票据据 -关系人 nootes receeivabble - rellatedd parrtiess 1138 其它应应收票据 othher nnotess recceivaable 1139 备抵呆帐帐 应收票票据 aallowwancee forr unccolleec- ttiblee acccountts- nnotess reccei

6、vaable 114 应应收帐款 accoountss recceivaable 11141 应收帐款款 acccounnts rreceiivablle 1142 应收分期期帐款 insttallmment accoountss recceivaable 1147 应收帐款款 -关系人人 acccounnts rreceiivablle - relaated partties 1149 备抵呆帐帐 应收帐帐款 bbad ddebtss - accoountss recceivaable 118 其其它应收款款 othher rreceiivablles 11181 应收出出售远汇款款 foo

7、rwarrd exxchannge ccontrract receeivabble 1182 应收远汇汇款 -外币 fforwaard eexchaange conttractt recceivaable - fooreiggn cuurrennciess 1183 买卖远汇汇折价 disccountt on forwward ex-cchangge coontraact 1184 应收收益益 eaarnedd revvenuee recceivaable 1185 应收退税税款 iincomme taax reefundd recceivaable 1186 应收利息息 inteerestt

8、 recceivaable1187 其它应收收款 - 关系人 otheer reeceivvablees - relaated partties 1188 其它应收收款 - 其它 ootherr recceivaabless - ootherr 1189 备抵呆帐帐 - 其它它应收款 badd debbts - otther receeivabbles 1190 应收股利利 divvidennd reeceviiablees 1211122 存存货 innventtoriees 11211 商品存货货 meerchaandisse innventtory 1212 寄销商品品 connsign

9、ned ggoodss 1213 在途商商品 gooods in ttranssit 1219 备抵存存货跌价损损失 aallowwancee forr redductiion oof innventtory to mmarkeet 1221 制成品 finiishedd gooods 1222 寄销制成成品 cconsiignedd finnisheed gooods 1223 副产品 by-pproduucts 1224 在制品品 woorkinng iin prrocesss 1225 委外加工工 woorkinng iin prrocesss - outssourcced 1226 原

10、料 rraw mmaterrialss 1227 物料 ssuppllies 1228 在途原物物料 mmaterrialss andd supppliees inn traansitt 1229 备抵存货货跌价损失失 alllowaance for reduuctioon off invventoory tto maarkett 125 预预付费用 preppaid expeensess 11251 预付薪资资 preepaidd payyrolll 1252 预付租金金 preepaidd rennts 1253 预付保保险费 preppaid insuurancce 1254 用品盘存存

11、 offficee supppliees 1255 预付所得得税 prrepaiid inncomee taxx 1258 其它预付付费用 ootherr preepaidd exppensees 126 预预付款项 preppaymeents 11261 预付货款款 preepaymment for purcchasees 1268 其它预付付款项 otheer prrepayymentts 1281129 其其它流动资资产 otther currrent asseets 11281 进项税额额 VAAT paaid ( or inpuut taax) 1282 留抵税额额 exxcesss

12、 VATT paiid (oor ovverpaaid VVAT) 1283 暂付款 tempporarry paaymennts 1284 代付款 paymment on bbehallf off othhers 1285 员工借支支 advvancees too empployeees 1286 存出保证证金 rrefunndablle deeposiits 1287 受限制存存款 ceertifficatte off deppositt-resstriccted 1291 递延所得得税资产 defferreed inncomee taxx asssets 1292 递延兑换换损失 def

13、eerredd forreignn excchangge loossess 1293 业主(股东)往来 oownerrs(sstockkholdders) cuurrennt acccounnt 1294 同业往来来 currrentt acccountt witth ottherss 1298 其它流动动资产-其它 ootherr currrentt asssets - otther 13 基金金及长期投投资 fuunds and longg-terrm innvesttmentts 1131 基基金 fuunds 11311 偿债基金金 reedempptionn funnd (oor s

14、iinkinng fuund) 1312 改良及扩扩充基金 fundd forr impproveementt andd exppansiion 1313 意外损损失准备基基金 ccontiingenncy ffund 1314 退休基金金 peensioon fuund 1318 其它基金金 otther fundds 132 长长期投资 longg-terrm innvesttmentts 11321 长期股权权投资 loong-tterm equiity iinvesstmennts 1322 长期债券券投资 longg-terrm boond iinvesstmennts 1323 长

15、期不动动产投资 lonng-teerm rreal estaate iin-veestmeents 1324 人寿保险险现金解约约价值 cashh surrrendder vvaluee of lifee inssurannce 1328 其它长期期投资 otheer loong-tterm inveestmeents 1329 备抵长期期投资跌价价损失 alloowancce foor exxcesss of costt oveer maarkett vallue oof loong-tterm inveestmeents 14 115 固定定资产 ffixedd assset 1141 土

16、地 laand 11411 土地 lland 1418 土地-重估增值值 lannd - revaaluattion incrremennts 142 土土地改良物物 lannd immprovvemennts 11421 土地改良良物 lland imprrovemmentss 1428 土地改改良物 -重估增值值 lannd immprovvemennts - revvaluaationn inccremeents 1429 累积折旧旧 -土地改改良物 prrovission for provvisioon foor acccumuulateed deeprecciatiion - lan

17、nd immprovvemennts 143 房房屋及建物物 buiildinngs 11431 房屋及建建物 buuildiings 1438 房屋及建建物 -重估增增值 bbuilddingss -reevaluuatioon inncremmentss 1439 累积折旧旧 -房屋及及建物 proovisiion ffor pproviisionn forr acccumullatedd deppreciiatioon - builldinggs 1441146 机机(器)具及设备备 macchineery aand eequippmentt 11441 机(器)具 maachinner

18、y 1448 机(器)具 -重估增增值 mmachiineryy - rrevalluatiion iincreementts 1449 累积折旧旧 -机(器)具 prrovission for provvisioon foor acccumuulateed deeprecciatiion - macchineery 1450 固定资产产清理 dispposall of fixeed asssetss151 租租赁资产 leassed aassetts 11511 租赁资产产 leeasedd asssets 1519 累积折旧旧 -租赁资资产 pproviisionn forr proovi

19、siion ffor aaccummulatted ddepreeciattion - leeasedd asssets 152 租租赁权益改改良 leeasehhold imprrovemmentss 11521 租赁权益益改良 leasseholld immprovvemennts 1529 累积折旧旧- 租赁权权益改良 proovisiion ffor aaccummulatted ddepreeciattion - leeasehhold imprrovemmentss 156 未未完工程及及预付购置置设备款 consstrucctionn in proggresss andd pre

20、epaymmentss forr equuipmeent 11561 未完工程程 coonstrructiion iin prrogreess 1562 预付购置置设备款 preppaymeent ffor eequippmentt 158 杂杂项固定资资产 miiscelllaneeous proppertyy, pllant, andd equuipmeent 11581 杂项固定定资产 mmisceellanneouss proopertty, pplantt, annd eqquipmment 1588 杂项固固定资产-重估增值值 miiscelllaneeous proppertyy

21、, pllant, andd equuipmeent - revvaluaationn inccremeents 1589 累积折旧旧- 杂项固固定资产 provvisioon foor acccumuulateed deeprecciatiion - misscelllaneoous ppropeerty, plaant, and equiipmennt 16 递耗耗资产 ddepleetablle asssetss 1161 递递耗资产 deplletabble aassetts 11611 天然资源源 natturall ressourcces 1618 天然资源源 -重估增增值 naa

22、turaal reesourrces -revvaluaationn inccremeents 1619 累积折耗耗 -天然资资源 aaccummulatted ddepleetionn - nnaturral rresouurcess 17 无形形资产 iintanngiblle asssetss 1171 商商标权 ttradeemarkks 11711 商标权 traddemarrks 172 专专利权 ppatennts 11721 专利权权 pattentss 173 特特许权 ffrancchisee 11731 特许权 frannchisse 174 著著作权 ccopyrrig

23、htt 11741 著作权 copyyrighht 175 计计算机软件件 commputeer sooftwaare 11751 计算机软软件 ccompuuter softtwaree cosst 176 商商誉 gooodwiill 11761 商誉 ggoodwwill 177 开开办费 oorgannizattion costts 11771 开办费 orgaanizaationn cossts 178 其其它无形资资产 otther intaangibbles 11781 递延退休休金成本 defferreed peensioon coosts 1782 租赁权益益改良 leass

24、eholld immprovvemennts 1788 其它无无形资产-其它 ootherr inttangiible asseets - othher 18 其它它资产 ootherr asssets 1181 递递延资产 defeerredd asssets 11811 债券发发行成本 defeerredd bonnd isssuannce ccostss 1812 长期预付付租金 llong-termm preepaidd rennt 1813 长期预付付保险费 longg-terrm prrepaiid innsuraance 1814 递延所所得税资产产 defeerredd inc

25、come tax asseets 1815 预付退退休金 preppaid penssion costt 1818 其它递延延资产 ootherr defferreed asssetss 182 闲闲置资产 idlee asssets 11821 闲置资产产 iddle aassetts 184 长长期应收票票据及款项项与催收帐帐款 loong-tterm notees , accoountss andd oveerduee recceivaabless 11841 长期应收收票据 longg-terrm nootes receeivabble 1842 长期应收收帐款 llong-termm

26、 acccountts reeceivvablee 1843 催收帐款款 ovverduue reeceivvablees 1847 长期应应收票据及及款项与催催收帐款-关系人 llong-termm nottes, accoountss andd oveerduee recceivaabless- reelateed paartiees 1848 其它长期期应收款项项 othher llong-termm recceivaabless 1849 备抵呆呆帐-长期应收收票据及款款项与催收收帐款 alloowancce foor unncolllectiible accoountss - llo

27、ng-termm nottes, accoountss andd oveerduee recceivaabless 185 出出租资产 asseets lleaseed too othhers 11851 出租资产产 asssetss leaased to ootherrs 1858 出租资产产 -重估增增值 aassetts leeasedd to otheers - inccremeentall vallue ffrom revaaluattion 1859 累积折旧旧 -出租资产 provvisioon foor acccumuulateed deeprecciatiion - asss

28、ets leassed tto ottherss 186 存存出保证金金 reffundaable depoosit 11861 存出保证证金 rrefunndablle deeposiits 188 杂杂项资产 misccellaaneouus asssetss 11881 受限制存存款 ccertiificaate oof deeposiit - resttrictted 1888 杂项资资产 -其它 mmisceellanneouss asssets - otther 189 可可供出售金金融资产 avaiilablle foor saale ffinannciall asssets19

29、0 持持有至到期期投资 helld-foor-maaturiity iinvesstmennts191 投投资性房地地产 inveestmeent ppropeerty192 在在建工程 longg-terrm coontraact193 工工程物资 mateeriall helld foor coonstrructiion oof fiixed asseets194 长长期待摊费费用 loong-tterm defeerredd exppensee2 负债 liabbilitties 21 222 流动动负债 ccurreent lliabiilitiies21233 非流动动负债 nnon

30、-ccurreent lliabiilitiies 2211 短短期借款 shorrt-teerm bborroowinggs(deebt) 22111 银行透支支 baank ooverddraftt 2112 银行借款款 bannk looan 2114 短期借款款 -业主 sshortt-terrm boorrowwingss - oownerrs 2115 短期借款款 -员工 sshortt-terrm boorrowwingss - eemplooyeess 2117 短期借借款 -关系人 shorrt-teerm bborroowinggs- rrelatted ppartiies

31、 2118 短期借款款 -其它 sshortt-terrm boorrowwingss - ootherr 212 应应付短期票票券 shhort-termm nottes aand bbillss payyablee 22121 应付商业业本票 ccommeerciaal paaper payaable 2122 银行承承兑汇票 bannk acccepttancee 2128 其它应付付短期票券券 otther shorrt-teerm nnotess andd billls ppayabble 2129 应付短短期票券折折价 ddiscoount on sshortt-terrm noo

32、tes and billls paayablle 213 应应付票据 notees paayablle 22131 应付票据据 nootes payaable 2137 应付票据据 -关系人人 nottes ppayabble - rellatedd parrtiess 2138 其它应应付票据 othher nnotess payyablee 214 应应付帐款 accoountss payyablee 22141 应付帐款款 acccounnts ppayabble 2147 应付帐款款 -关系人人 acccountts paayablle - relaated partties 216

33、应应付所得税税 inccome taxees paayablle 22161 应付所得得税 iincomme taax paayablle 217 应应付费用 accrrued expeensess 22171 应付职工工薪酬 aaccruued ppayrooll 2172 应付租金金 acccrueed reent ppayabble 2173 应付利息息 acccruedd intteresst paayablle 2175 应付税捐捐 -其它 acccrueed taaxes payaable- othher 2178 其它应付付费用 otheer acccrueed exxpenss

34、es ppayabble 2182219 其其它应付款款 othher ppayabbles 22181 应付购入入远汇款 forwward exchhangee conntracct paayablle 2182 应付远汇汇款 -外币 fforwaard eexchaange conttractt payyablee - fforeiign ccurreenciees 2183 买卖远汇汇溢价 premmium on fforwaard eexchaange conttractt 2184 应付土地地房屋款 payyablees onn lannd annd buuildiing ppurc

35、hhasedd 2185 应付设设备款 Payaabless on equiipmennt 2187 其它应付付款 -关系人人 othher ppayabbles - reelateed paartiees 2191 应付股利利 diivideend ppayabble 2192 应付红利利 boonus payaable 2193 应付董监监事酬劳 comppensaationn payyablee to direectorrs annd suupervvisorrs 2198 其它应应付款 -其它 ootherr payyablees - otheer 226 预预收款项aadvannce

36、 rreceiipts 22261 预收货款款 saales reveenue receeivedd in advaance 2262 预收收入入 reevenuue reeceivved iin addvancce 2268 其它预收收款 ootherr advvancee recceiptts 2282229 其其它流动负负债 otther currrent liabbilitties 22281 销项税额额 VAAT reeceivved(oor ouutputt taxx) 2283 暂收款 tempporarry reeceippts 2284 代收款 receeiptss undd

37、er ccustoody 2285 估计售售后服务/保固负债债 esstimaated warrrantyy liaabiliitiess 2291 递延所得得税负债 defeerredd inccome tax liabbilitties 2292 递延兑换换利益 defeerredd forreignn excchangge gaain 2293 业主(股东)往来 oownerrs ccurreent aaccouunt 2294 同业往来来 cuurrennt acccounnt wiith ootherrs 2298 其它流动动负债-其它 otther currrent liabbil

38、itties - ottherss 23 长期期负债 llong-termm liaabiliitiess 2231 应应付债券 bondds paayablle 22311 应付公司司债 ccorpooratee bonnds ppayabble 2319 应付公司司债溢(折)价 prremiuum(diiscouunt) on ccorpooratee bonnds ppayabble 232 长长期借款 longg-terrm looan 22321 长期银行行借款 longg-terrm looan - bannk 2324 长期借款款 -业主 loong-tterm loann -

39、oownerrs 2325 长期借款款 -员工 loong-tterm loann - eemplooyeess 2327 长期借款款 -关系人人 lonng-teerm lloan - reelateed paartiees 2328 长期借款款 -其它 loong-tterm loann - ootherr 233 长长期应付票票据及款项项 lonng-teerm nnotess andd acccountts paayablle 22331 长期应应付票据 longg-terrm nootes payaable 2332 长期应付付款 loong-tterm accoountss pay

40、yablee 2333 长期应应付租赁负负债 llong-termm cappitall leaase lliabiilitiies 2337 长期应付付票据及款款项 -关系人人 Lonng-teerm nnotess andd acccountts paayablle - relaated partties 2338 其它长期期应付款项项 othher llong-termm payyablees 234 估估计应付土土地增值税税 acccruedd liaabiliitiess forr lannd vaalue incrremennt taax 22341 估计应付付土地增值值税 ees

41、timmatedd acccruedd lannd vaalue incrremenntal tax pay-ablee 235 应应计退休金金负债 aaccruued ppensiion lliabiilitiies 22351 应计退休休金负债 acccruedd pennsionn liaabiliitiess 238 其其它长期负负债 otther longg-terrm liiabillitiees 22388 其它长期期负债-其它 otther longg-terrm liiabillitiees - otheer 28 其它它负债 ootherr liaabiliitiess 2

42、281 递递延负债 defeerredd liaabiliitiess 22811 递延收入入 deeferrred rrevennue 2814 递延所所得税负债债 deeferrred iincomme taax liiabillitiees 2818 其它递延延负债 ootherr defferreed liiabillitiees 2819 专项应付付款 acccountts paayablle foor sppeciaalizeed teerms2820 预计负债债 proovisiion ffor lliabiilitiies 286 存存入保证金金 deppositts reec

43、eivved 22861 存入保证证金 gguaraanteee deppositt recceiveed 288 杂杂项负债 misccellaaneouus liiabillitiees 2888 杂项负债债 -其它 mmisceellanneouss liaabiliitiess - ootherr 3 业主权权益 owwnerss eqquityy 331 资本本 cappitall 3311 实实收资本（或或股本） cappitall 33111 普通股股股本 caapitaal - commmon sstockk 3112 特别股股股本 caapitaal - prefferree

44、d sttock 3113 预收股本本 caapitaal coolleccted in aadvannce 3114 待分配股股票股利 stoock ddividdendss to be ddistrributted 32 资本本公积 ccapittal rreserrve 3321 股股票溢价 capiital reseerve in eexcesss off parr 33211 普通股股股票溢价 capiital reseerve in eexcesss off parr- coommonn stoock 3212 特别股股股票溢价 capiital reseerve in eexce

45、sss off parr- prreferrred stocck 323 资资产重估增增值准备 cappitall resservee froom asssetss revvaluaationn 33231 资产重估估增值准备备 cappitall resservee froom asssetss revvaluaationn 324 处处分资产溢溢价公积 ccapittal rreserrve ffrom gainn on dispposall of asseets 33241 处分资产产溢价公积积 caapitaal reeservve frrom ggain on ddispoosal

46、of aassetts 325 合合并公积 cappitall resservee froom buusineess ccombiinatiion 33251 合并公积积 cappitall resservee froom buusineess ccombiinatiion 326 受受赠公积 donnatedd surrpluss 33261 受赠公公积 doonateed suurpluus 328 其其它资本公公积 ootherr cappitall resservee 33281 权益法长长期股权投投资资本公公积 ccapittal rreserrve ffrom inveesteee

47、 undder eequitty meethodd 3282 资本公积积- 库存股股票交易 cappitall resservee - ttreassury stocck trrans-actiions 33 盈余余公积 earrninggs reeservve 3331 法定盈余公公积 llegall resservee 33311 法定盈盈余公积 leggal rreserrve 332 特别盈余余公积 speccial reseerve 33321 意外损损失准备 conntinggencyy resservee 3322 改良扩充充准备 iimproovemeent aand eexp

48、annsionn resservee 3323 偿债准准备 sspeciial rreserrve ffor rredemmptioon off liaabiliitiess 3328 其它特别别盈余公积积 otther speccial reseerve 335 未未分配利润润 reetainned eearniings (or accuumulaated defiicit) 33351 累积盈亏亏 acccumullatedd proofit or lloss 3352 前期损益益调整 prioor peeriodd adjjustmmentss 3353 本期损益益 neet innco

49、mee or losss forr currrentt perriod 34 权益益调整 eequitty addjusttmentts 3341 长长期股权投投资未实现现跌价损失失 unnreallizedd losss onn marrket valuue deeclinne off lonng-teerm eequitty innvesttmentts 33411 长期股股权投资未未实现跌价价损失 unreealizzed lloss on mmarkeet vaalue declline of llong-termm equuity inveestmeents 342 累积换算算调整数

50、 cummulattive trannslattion adjuustmeent 33421 累积换换算调整数数 cuumulaativee traanslaationn adjjustmmentss 343 未认列为为退休金成成本之净损损失 nnet lloss not recoognizzed aas peensioon coost 33431 未认列为为退休金成成本之净损损失 neet looss nnot rrecoggnizeed ass pennsionn cossts 35 库存存股 trreasuury sstockk 3351 库库存股 treaasuryy stoock 3

51、3511 库存股 treaasuryy stoock 36 少数数股权 mminorrity inteerestt 3361 少少数股权 minnoritty inntereest 33611 少数股权权 miinoriity iinterrest 4 营业收收入 opperatting reveenue 441 销货货收入 ssaless revvenuee 4411 销销货收入 salles rrevennue 44111 销货收入入 salles rrevennue 4112 分期付款款销货收入入 insstalllmentt salles rrevennue 417 销销货退回 sal

52、les rreturrn 44171 销货退回回 saales retuurn 419 销销货折让 salles aallowwancees 44191 销货折折让 ssaless disscounnts aand aallowwancees 46 劳务务收入 sserviice rrevennue 4461 劳劳务收入 serrvicee revvenuee 44611 劳务收入入 seervicce reevenuue 47 业务务收入 aagenccy reevenuue 4471 业业务收入 ageency reveenue 44711 业务收收入 aagenccy reevenuue

53、 48 其它它营业收入入 othher ooperaatingg revvenuee 4488 其其它营业收收入-其它 ootherr opeeratiing rrevennue 44888 其它营营业收入-其它 otther operratinng reevenuue - otheer 5 营业成成本 opperatting costts 551 销货货成本 ccost of ggoodss solld 5511 销销货成本 cosst off gooods ssold 55111 销货成本本 coost oof gooods soldd 5112 分期付款款销货成本本 insstalllm

54、entt cosst off gooods ssold 512 进进货 ppurchhasess 55121 进货 ppurchhasess 5122 进货费用用 puurchaase eexpennses 5123 进货退退出 ppurchhase retuurns 5124 进货折让让 chaargess on purcchaseed meerchaandisse 513 进料 mmaterrialss purrchassed 55131 进料 mmaterrial purcchaseed 5132 进料费用用 chaargess on purcchaseed maateriial 513

55、3 进料退出出 matteriaal puurchaase rreturrns 5134 进料折让让 maateriial ppurchhase alloowancces 514 直直接人工 dirrect laboor 55141 直接人工工 diirectt labbor 5155518 制制造费用 mannufaccturiing ooverhhead 55151 间接人工工 inddirecct laabor 5152 租金支出出 reent eexpennse, rentt 5153 文具用品品 offficee supppliees (eexpennse) 5154 旅费 trra

56、velllingg exppensee, trravell 5155 运费 sshippping expeensess, frreighht 5156 邮电费 posttage (exppensees) 5157 修缮费 repaair(ss) annd maainteenancce (eexpennse ) 5158 包装费费 paackinng exxpensses 5161 水电瓦斯斯费 uutiliitiess (exxpensse) 5162 保险费 insuurancce (eexpennse) 5163 加工费 manuufactturinng ovverheead - outt

57、sourrced 5166 税捐 taaxes 5168 折旧 ddepreeciattion expeense 5169 各项耗耗竭及摊提提 vaariouus ammortiizatiion 5172 伙食费 mmeal (exppensees) 5173 职工福福利 eemplooyee beneefitss/wellfaree 5176 训练费 traiiningg (exxpensse) 5177 间接材料料 inndireect mmaterrialss 5188 其它制造造费用 otheer maanufaacturring expeensess 56 劳务务成本制 servvi

58、ce costts 5561 劳劳务成本 serrvicee cossts 55611 劳务成本本 serrvicee cossts 57 业务务成本 aagenccy coosts 5571 业业务成本 ageency costts 55711 业务成本本 aggencyy cossts 58 其它它营业成本本 othher ooperaatingg cossts 5588 其其它营业成成本-其它 ootherr opeeratiing ccostss-othher 55888 其它营营业成本-其它 otther operratinng coosts - otther 6 营业费费用 opp

59、eratting expeensess 661 推销销费用 sselliing eexpennses 66156618 推推销费用 selllingg exppensees 66151 薪资支出出 paayrolll exxpensse 6152 租金支出出 reent eexpennse, rentt 6153 文具用品品 offficee supppliees (eexpennse) 6154 旅费 trravelllingg exppensee, trravell 6155 运费 sshippping expeensess, frreighht 6156 邮电费 posttage (ex

60、ppensees) 6157 修缮费 repaair(ss) annd maainteenancce (eexpennse) 6159 广告费 adveertissemennt exxpensse, aadverrtiseementt 6161 水电瓦瓦斯费 utillitiees (eexpennse) 6162 保险费 insuurancce (eexpennse) 6164 交际费 enteertaiinmennt (eexpennse) 6165 捐赠 ddonattion (exppensee) 6166 税捐 taaxes 6167 呆帐损失失 losss onn unccolle