4101 生产成本 Cost of manufacture
410101 基本生产成本 Base cost of manufacture 410102 辅助生产成本 Auxiliary cost of manufacture 4105 制造费用 Manufacturing overhead 材料费 Materials
管理人员工资 Executive Salaries 奖金 Wages
退职金 Retirement allowance 补贴 Bonus
外保劳务费 Outsourcing fee
福利费 Employee benefits/welfare 会议费 Conference 加班餐费 Special duties
市内交通费 Business traveling 通讯费 Correspondence 电话费 Correspondence
水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent
管理费 Maintenance
车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance 培训费 Education and training 接待费 Entertainment
图书、印刷费 Books and printing 运费 Transportation
保险费 Insurance premium 支付手续费 Commission 杂费 Sundry charges
折旧费 Depreciation expense
机物料消耗 Article of consumption 劳动保护费 Labor protection fees
季节性停工损失 Loss on seasonality cessation 4107 劳务成本 Service costs
五、损益类 Profit and loss
收入 Income
业务收入 OPERATING INCOME
5101 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue
5102 其他业务收入 Other operating revenue 材料销售 Sales materials
代购代售
包装物出租 Wrappage lease
出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue
5201 投资收益 Investment income
短期投资收益 Current investment income 长期投资收益 Long-term investment income
计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue
国家扶持补贴收入 Subsidize revenue from country 其他补贴收入 Other subsidize revenue
5301 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cash deal income 现金溢余 Cash overage
处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income 支出 Outlay
业务支出 Revenue charges
5401 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service
5402 主营业务税金及附加 Tax and associate charge 营业税 Sales tax
消费税 Consumption tax
城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax
土地增值税 Increment tax on land value 5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale 其他劳务成本 Other cost of service
其他业务税金及附加费 Other tax and associate charge 费用 Expenses
5501 营业费用 Operating expenses
代销手续费 Consignment commission charge 运杂费 Transportation 保险费 Insurance premium 展览费 Exhibition fees 广告费 Advertising fees
5502 管理费用 Administrative expenses 职工工资 Staff Salaries 修理费 Repair charge
低值易耗摊销 Article of consumption 办公费 Office allowance 差旅费 Travelling expense
工会经费 Labour union expenditure
研究与开发费 Research and development expense 福利费 Employee benefits/welfare 职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费 Medical insurance 会议费 Conference
聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost
业务招待费 Business entertainment 技术转让费 Technology transfer fees
矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax
车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax 印花税 Stamp tax
5503 财务费用 Finance charge 利息支出 Interest exchange 汇兑损失 Foreign exchange loss 各项手续费 Charge for trouble
各项专门借款费用 Special-borrowing cost 5601 营业外支出 Nonbusiness expenditure 捐赠支出 Donation outlay
减值准备金 Depreciation reserves 非常损失 Extraordinary loss
处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏 Fixed assets inventory loss 债务重组损失 Loss on arrangement 罚款支出 Amercement outlay 5701 所得税 Income tax
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