5111 销货成本 cost of goods sold
5112 分期付款销货成本 installment cost of goods sold 512 进货 purchases
5121 进货 purchases 5122 进货费用 purchase expenses 5123 进货退出 purchase returns
5124 进货折让 charges on purchased merchandise 513 进料 materials purchased 5131 进料 material purchased 5132 进料费用 charges on purchased material 5133 进料退出 material purchase returns 5134 进料折让 material purchase allowances 514 直接人工 direct labor
5141 直接人工 direct labor 515~518 制造费用 manufacturing overhead 5151 间接人工 indirect labor 5152 租金支出 rent expense, rent 5153 文具用品 office supplies (expense) 5154 旅费 travelling expense, travel 5155 运费 shipping expenses, freight 5156 邮电费 postage (expenses)
5157 修缮费 repair(s) and maintenance (expense ) 5158 包装费 packing expenses 5161 水电瓦斯费 utilities (expense) 5162 保险费 insurance (expense)
5163 加工费 manufacturing overhead - outsourced 5166 税捐 taxes
5168 折旧 depreciation expense
5169 各项耗竭及摊提 various amortization 5172 伙食费 meal (expenses)
5173 职工福利 employee benefits/welfare 5176 训练费 training (expense) 5177 间接材料 indirect materials
5188 其它制造费用 other manufacturing expenses 56 劳务成本制 ervice costs
561 劳务成本 service costs 5611 劳务成本 service costs 57 业务成本 gency costs
571 业务成本 agency costs 5711 业务成本 agency costs 58 其它营业成本 other operating costs
588 其它营业成本-其它 other operating costs-other 5888 其它营业成本-其它 other operating costs - other 6 营业费用 operating expenses 61 推销费用 selling expenses
615~618 推销费用 selling expenses 6151 薪资支出 payroll expense 6152 租金支出 rent expense, rent 6153 文具用品 office supplies (expense) 6154 旅费 travelling expense, travel
6155 运费 shipping expenses, freight 6156 邮电费 postage (expenses)
6157 修缮费 repair(s) and maintenance (expense) 6159 广告费 advertisement expense, advertisement 6161 水电瓦斯费 utilities (expense) 6162 保险费 insurance (expense) 6164 交际费 entertainment (expense) 6165 捐赠 donation (expense) 6166 税捐 taxes
6167 呆帐损失 loss on uncollectible accounts 6168 折旧 depreciation expense
6169 各项耗竭及摊提 various amortization 6172 伙食费 meal (expenses)
6173 职工福利 employee benefits/welfare 6175 佣金支出 commission (expense) 6176 训练费 training (expense)
6188 其它推销费用 other selling expenses 62 管理及总务费用 general & administrative expenses
625~628 管理及总务费用 general & administrative expenses 6251 薪资支出 payroll expense 6252 租金支出 rent expense, rent 6253 文具用品 office supplies 6254 旅费 travelling expense, travel 6255 运费 shipping expenses,freight 6256 邮电费 postage (expenses)
6257 修缮费 repair(s) and maintenance (expense) 6259 广告费 advertisement expense, advertisement 6261 水电瓦斯费 utilities (expense) 6262 保险费 insurance (expense) 6264 交际费 entertainment (expense) 6265 捐赠 donation (expense) 6266 税捐 taxes
6267 呆帐损失 loss on uncollectible accounts 6268 折旧 depreciation expense
6269 各项耗竭及摊提 various amortization 6271 外销损失 loss on export sales 6272 伙食费 meal (expenses)
6273 职工福利 employee benefits/welfare
6274 研究发展费用 research and development expense 6275 佣金支出 commission (expense) 6276 训练费 training (expense) 6278 劳务费 professional service fees
6288 其它管理及总务费用 other general and administrative expenses 63 研究发展费用 research and development expenses
635~638 研究发展费用 research and development expenses 6351 薪资支出 payroll expense 6352 租金支出 rent expense, rent 6353 文具用品 office supplies 6354 旅费 travelling expense, travel 6355 运费 shipping expenses, freight
6356 邮电费 postage (expenses)
6357 修缮费 repair(s) and maintenance (expense) 6361 水电瓦斯费 utilities (expense) 6362 保险费 insurance (expense) 6364 交际费 entertainment (expense) 6366 税捐 taxes
6368 折旧 depreciation expense
6369 各项耗竭及摊提 various amortization 6372 伙食费 meal (expenses)
6373 职工福利 employee benefits/welfare 6376 训练费 training (expense)
6378 其它研究发展费用 other research and development expenses 7 营业外收入及费用 non-operating revenue and expenses, other income(expense)
71~74 营业外收入 non-operating revenue 711 利息收入 interest revenue 7111 利息收入 interest revenue/income 712 投资收益 investment income
7121 权益法认列之投资收益 investment income recognized under equity method
7122 股利收入 dividends income
7123 短期投资市价回升利益 gain on market price recovery of short-term investment
713 兑换利益 foreign exchange gain
7131 兑换利益 foreign exchange gain