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　　四、成本類 Cost

　　生產(chǎn)成本 Cost of manufacture

　　基本生產(chǎn)成本 Base cost of manufacture

　　輔助生產(chǎn)成本 Auxiliary cost of manufacture

　　制造費用 Manufacturing overhead

　　材料費 Materials

　　管理人員工資 Executive Salaries

　　獎金 Wages

　　退職金 Retirement allowance

　　補貼 Bonus

　　外保勞務費 Outsourcing fee

　　福利費 Employee benefits/welfare

　　會議費 Coferemce

　　加班餐費 Special duties

　　市內(nèi)交通費 Business traveling

　　通訊費 Correspondence

　　電話費 Correspondence

　　水電取暖費 Water and Steam

　　稅費 Taxes and dues

　　租賃費 Rent

　　管理費 Maintenance

　　車輛維護費 Vehicles maintenance

　　油料費 Vehicles maintenance

　　培訓費 Education and training

　　接待費 Entertainment

　　圖書、印刷費 Books and printing

　　運費 Transpotation

　　保險費 Insurance premium

　　支付手續(xù)費 Commission

　　雜費 Sundry charges

　　折舊費 Depreciation expense

　　機物料消耗 Article of consumption

　　勞動保護費 Labor protection fees

　　季節(jié)性停工損失 Loss on seasonality cessation

　　勞務成本 Service costs

　　五、損益類 Profit and loss

　　收入 Income

　　業(yè)務收入 OPERATING INCOME

　　主營業(yè)務收入 Prime operating revenue

　　產(chǎn)品銷售收入 Sales revenue

　　服務收入 Service revenue

　　其他業(yè)務收入 Other operating revenue

　　材料銷售 Sales materials

　　代購代售

　　包裝物出租 Wrappage lease

　　出讓資產(chǎn)使用權收入 Remise right of assets revenue

　　返還所得稅 Reimbursement of income tax

　　其他收入 Other revenue

　　投資收益 Investment income

　　短期投資收益 Current investment income

　　長期投資收益 Long-term investment income

　　計提的委托貸款減值準備 Withdrawal of entrust loans reserves

　　補貼收入 Subsidize revenue

　　國家扶持補貼收入 Subsidize revenue from country

　　其他補貼收入 Other subsidize revenue

　　營業(yè)外收入 NON-OPERATING INCOME

　　非貨幣性交易收益 Non-cash deal income

　　現(xiàn)金溢余 Cash overage

　　處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets

　　出售無形資產(chǎn)收益 Income on sales of intangible assets

　　固定資產(chǎn)盤盈 Fixed assets inventory profit

　　罰款凈收入 Net amercement income

　　支出 Outlay

　　業(yè)務支出 Revenue charges

　　主營業(yè)務成本 Operating costs

　　產(chǎn)品銷售成本 Cost of goods sold

　　服務成本 Cost of service

　　主營業(yè)務稅金及附加 Tax and associate charge

　　營業(yè)稅 Sales tax

　　消費稅 Consumption tax

　　城市維護建設稅 Tax for maintaining and building cities

　　資源稅 Resources tax

　　土地增值稅 Increment tax on land value

　　5405 其他業(yè)務支出 Other business expense

　　銷售其他材料成本 Other cost of material sale

　　其他勞務成本 Other cost of service

　　其他業(yè)務稅金及附加費 Other tax and associate charge

　　費用 Expenses

　　營業(yè)費用 Operating expenses

　　代銷手續(xù)費 Consignment commission charge

　　運雜費 Transpotation

　　保險費 Insurance premium

　　展覽費 Exhibition fees

　　廣告費 Advertising fees

　　管理費用 Adminisstrative expenses

　　職工工資 Staff Salaries

　　修理費 Repair charge

　　低值易耗攤銷 Article of consumption

　　辦公費 Office allowance

　　差旅費 Travelling expense

　　工會經(jīng)費 Labour union expenditure

　　研究與開發(fā)費 Research and development expense

　　福利費 Employee benefits/welfare

　　職工教育經(jīng)費 Personnel education

　　待業(yè)保險費 Unemployment insurance

　　勞動保險費 Labour insurance

　　醫(yī)療保險費 Medical insurance

　　會議費 Coferemce

　　聘請中介機構費 Intermediary organs

　　咨詢費 Consult fees

　　訴訟費 Legal cost

　　業(yè)務招待費 Business entertainment

　　技術轉(zhuǎn)讓費 Technology transfer fees

　　礦產(chǎn)資源補償費 Mineral resources compensation fees

　　排污費 Pollution discharge fees

　　房產(chǎn)稅 Housing property tax

　　車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)

　　土地使用稅 Tenure tax

　　印花稅 Stamp tax

　　財務費用 Finance charge

　　利息支出 Interest exchange

　　匯兌損失 Foreign exchange loss

　　各項手續(xù)費 Charge for trouble

　　各項專門借款費用 Special-borrowing cost

　　營業(yè)外支出 Nonbusiness expenditure

　　捐贈支出 Donation outlay

　　減值準備金 Depreciation reserves

　　非常損失 Extraordinary loss

　　處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets

　　出售無形資產(chǎn)損失 Loss on sales of intangible assets

　　固定資產(chǎn)盤虧 Fixed assets inventory loss

　　債務重組損失 Loss on arrangement

　　罰款支出 Amercement outlay

　　所得稅 Income tax

　　以前年度損益調(diào)整 Prior year income adjustment