三、所有者权益类 OWNERS' EQUITY
% d4 o- h1 p1 r$ m5 |# G! O2 M 资本 Capita
" X: X- x( Y# r6 w' t. [" n7 W 3101 实收资本(或股本) Paid-up capital(or stock)
9 B( ~! j$ ?' _- h 实收资本 Paicl-up capital8 F4 `( q' ^ n" m, I( i
实收股本 Paid-up stock/ ?& y% O: f+ y
3103 已归还投资 Investment Returned
8 i0 O2 x% C6 ~2 [! l1 b( D) `% o) P 公积
" r- @. K8 m8 n) h/ n; x" e' ` 3111 资本公积 Capital reserve
' o# f0 F( q# r1 f '311101 资本(或股本)溢价 Cpital(or Stock) premium
9 C2 Q, Y+ [" g1 E b9 a$ \1 R, @" A '311102 接受捐赠非现金资产准备 Receive non-cash donate reserve) H, S" u: `' m4 P+ w
'311103 股权投资准备 Stock right investment reserves
/ s: _) ^ }3 K4 p '311105 拨款转入 Allocate sums changeover in
& W: ~9 C R7 Z' k0 v, J. U '311106 外币资本折算差额 Foreign currency capital$ F$ Q5 i% o) s, e$ y6 Y' S8 I+ u
'311107 其他资本公积 Other capital reserve
" i. U% J# K$ p9 ]0 { 3121 盈余公积 Surplus reserves C3 _( T2 M% l3 W% [
'312101 法定盈余公积 Legal surplus z# h1 F6 h! d: h* y% V
'312102 任意盈余公积 Free surplus reserves6 o8 J& n' V0 D
'312103 法定公益金 Legal public welfare fund) ] x* K% `$ b
'312104 储备基金 Reserve fund
% }/ @/ ~! j/ P" G( V$ _ '312105 企业发展基金 Enterprise expension fund
, K8 s& N, ?( v x* p& |+ P '312106 利润归还投资 Profits capitalizad on return of investment
- N& \% ?! h0 T# G7 `! K" C$ s$ L! ] 利润 Profits' `) O L- a3 u* G9 O
3131 本年利润 Current year profits
5 q, z' `8 L. H; E' w 3141 利润分配 Profit distribution" B+ S% M& L5 C- x* x) `% ]! u
'314101 其他转入 Other chengeover in
4 h+ K5 d1 ^1 K0 E* \ '314102 提取法定盈余公积 Withdrawal legal surplus
, {; ^. i% i" y! N- j+ y '314103 提取法定公益金 Withdrawal legal public welfare funds1 Z, I) Q7 W1 C
'314104 提取储备基金 Withdrawal reserve fund5 J8 D/ e. N( y+ N
'314105 提取企业发展基金 Withdrawal reserve for business expansion
8 N& H5 v1 y% c, S, L& \+ g% q '314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund& y9 f: I6 c* e# |! K& z4 a/ Q
'314107 利润归还投资 Profits capitalizad on return of investment
0 I! |6 N7 A+ d, ~$ s( \6 \ '314108 应付优先股股利 Preferred Stock dividends payable
$ ^6 c& M$ N9 m7 s. q9 ^3 p '314109 提取任意盈余公积 Withdrawal other common accumulation fund; C+ s1 v" d! h: ]" ^2 P; w, ?
'314110 应付普通股股利 Common Stock dividends payable
7 f3 x/ c8 \& ?& p/ f: j% O '314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)/ L% P ?. O' k5 N* C
'314115 未分配利润 Undistributed profit
$ L6 G3 f0 b7 o ^3 g2 j3 W 四、成本类 Cost
5 r- f! E3 v: g2 c* @( D2 _7 d 4101 生产成本 Cost of manufacture+ Y2 ?% j3 o e2 N ^
'410101 基本生产成本 Base cost of manufacture0 R! N& ^2 W9 H0 N( s( |! ?
'410102 辅助生产成本 Auxiliary cost of manufacture
, w& H1 Y! X, P. h+ I }7 E0 | 4105 制造费用 Manufacturing overhead7 C6 h! B& ]" g/ L* S, K- r4 k
材料费 Materials3 b3 W* D3 O8 E6 q" K' S
管理人员工资 Executive Salaries7 ]. Y2 q/ d8 T- `' D
奖金 Wages
, X7 e2 X+ k' j( _$ W. x9 T+ K) c0 @ 退职金 Retirement allowance, N- ~' n$ q8 Q5 A
补贴 Bonus6 l" N- Y4 u& W4 E3 N' E3 ?
外保劳务费 Outsourcing fee
6 [( c. E+ {& z! q2 e# q' K$ u6 L 福利费 Employee benefits/welfare' G4 U# [: ^' Z' Z8 ^ I
会议费 Coferemce6 P3 o. Y/ i/ N' }: [9 c
加班餐费 Special duties+ g. z5 h$ x1 O( Q7 a! p
市内交通费 Business traveling5 p, o; b- Z1 P+ O, j/ f$ {2 y& ~1 N
通讯费 Correspondence; b- e5 l) d$ a) i! z5 ?3 ]) v" W: \$ U
电话费 Correspondence
R1 z8 I* E- Q 水电取暖费 Water and Steam! ~! [' _, V% ^! Y, x) q0 Q& ~
税费 Taxes and dues: T& i8 {! ?3 h) e' V j: b/ M2 I
租赁费 Rent$ p8 I- S7 V5 i# K; {
管理费 Maintenance6 `2 ^! K2 H- `6 q8 u
车辆维护费 Vehicles maintenance5 Y! W* r8 P2 _) G# c y! C
油料费 Vehicles maintenance
* B5 }: z2 u {' T 培训费 Education and training5 R- q3 a4 G+ L% K& r
接待费 Entertainment
, v g; ]6 N0 e1 D; ]# f t: A/ a 图书、印刷费 Books and printing
6 F) `- u. j: G9 d. S 运费 Transpotation
: A4 H. o1 u; j4 h! | 保险费 Insurance premium
' ]+ I- H: B3 ~. D' z6 p/ N 支付手续费 Commission
4 t1 Z; z$ v: i 杂费 Sundry charges |
发表于 2012-8-16 08:57:55
