三、所有者权益类 OWNERS' EQUITY
9 W9 c9 Q- I& d9 n2 w2 s 资本 Capita# f1 ]: y) O; v4 l- e* Z& }
3101 实收资本(或股本) Paid-up capital(or stock)# h+ m& a: u" s2 w4 g( \! l
实收资本 Paicl-up capital+ Q8 ]. @# `5 m8 X. D! d
实收股本 Paid-up stock
% R; x' V! ?! {* m: q# ]5 @ 3103 已归还投资 Investment Returned
. ?" W r: L1 N# C4 o! m 公积
5 c4 c! s. w. e- d: Z 3111 资本公积 Capital reserve
/ P3 V) r# D# M$ j" s2 l( D '311101 资本(或股本)溢价 Cpital(or Stock) premium
. f% p1 j" H- _; d; ?# T- c5 R# j '311102 接受捐赠非现金资产准备 Receive non-cash donate reserve+ o1 d8 }/ N$ I5 m4 ?
'311103 股权投资准备 Stock right investment reserves8 \7 r J0 u) r7 _
'311105 拨款转入 Allocate sums changeover in# r: ~! J9 m+ X5 N0 \ L" `
'311106 外币资本折算差额 Foreign currency capital
4 B0 \( K9 [* P- C. ? '311107 其他资本公积 Other capital reserve5 `' i( M7 c( ~: L6 U
3121 盈余公积 Surplus reserves0 H9 }) {6 \! H. M. _. S6 P
'312101 法定盈余公积 Legal surplus
w! |* p( }8 N# \ '312102 任意盈余公积 Free surplus reserves
; h: n$ n# `( T4 k2 n '312103 法定公益金 Legal public welfare fund) U) g2 F0 w W9 b
'312104 储备基金 Reserve fund' C7 \# l( l' ]; t5 w
'312105 企业发展基金 Enterprise expension fund& D( ~) M8 [3 S
'312106 利润归还投资 Profits capitalizad on return of investment3 c/ s: r( J5 C( T) Q3 l* Z1 y2 [: k
利润 Profits
1 t- }3 [ n' d" X 3131 本年利润 Current year profits# f+ @; e4 D1 J( v! r/ I6 K
3141 利润分配 Profit distribution
$ Y) W( `+ P$ @- V; c '314101 其他转入 Other chengeover in
( h' L3 |3 \: }6 f '314102 提取法定盈余公积 Withdrawal legal surplus
; W, Z/ t5 C$ |6 R; P. P1 M% j9 @8 F* R '314103 提取法定公益金 Withdrawal legal public welfare funds) i# N5 ^: S/ u$ p$ H2 W
'314104 提取储备基金 Withdrawal reserve fund2 \/ n7 t8 ?3 X- ^% H; [+ M
'314105 提取企业发展基金 Withdrawal reserve for business expansion! c) L% c& {( m, ]) q. ~
'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund
: c5 U/ F4 e5 m/ o& t# k7 \5 h% i '314107 利润归还投资 Profits capitalizad on return of investment
: {7 u8 T" L0 [4 u, { '314108 应付优先股股利 Preferred Stock dividends payable
& r4 s4 I, I# o! v/ H3 l '314109 提取任意盈余公积 Withdrawal other common accumulation fund, K) P' u' r( d, s- j
'314110 应付普通股股利 Common Stock dividends payable
6 M" s1 \% u5 s+ g. ]& {' H& i2 N '314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)) d9 F. R% ?- B
'314115 未分配利润 Undistributed profit
, s$ {/ P' ]: y' [3 G& B: T 四、成本类 Cost+ n1 L2 n' Y8 o
4101 生产成本 Cost of manufacture
4 I) E( s% I" g6 o2 b '410101 基本生产成本 Base cost of manufacture5 H- M# r5 ~$ |$ j7 {$ E
'410102 辅助生产成本 Auxiliary cost of manufacture
- `" g. V, U# j$ z 4105 制造费用 Manufacturing overhead! a, g! {8 A2 j+ I& I9 E2 @
材料费 Materials
4 [3 U: c# N; u; \ ` 管理人员工资 Executive Salaries. {6 x% d! B+ w9 y' a
奖金 Wages
6 U2 S4 ]1 a( u! i- X, V! c 退职金 Retirement allowance
3 ^; O$ n6 R0 Z8 l$ J 补贴 Bonus
2 b% k' i8 m5 @+ s8 P: \( ?; u 外保劳务费 Outsourcing fee2 ^( E, T* [0 T( Z
福利费 Employee benefits/welfare
' u _( a. ~5 D( N$ }1 e 会议费 Coferemce+ t- {3 o {+ H+ `6 B
加班餐费 Special duties
4 r$ L' W& R$ u/ I: U8 q- h 市内交通费 Business traveling! \" j& W3 b8 j; `1 y% I
通讯费 Correspondence7 R' T, j; }5 E4 T0 r$ f
电话费 Correspondence6 G6 _5 N8 a# h( k; t& m' {/ U
水电取暖费 Water and Steam
) r0 I' N' @) @ 税费 Taxes and dues( x3 O; u b7 f: v! O* T
租赁费 Rent
5 ?5 X$ M+ A5 } R0 g 管理费 Maintenance9 G2 N# r Z4 h$ ?: G. s I
车辆维护费 Vehicles maintenance1 v# @" _2 a% L0 o' E( ~7 N7 g* i9 a
油料费 Vehicles maintenance
8 F( f2 z+ Z# o/ g 培训费 Education and training
" l$ z G* h& X/ ? 接待费 Entertainment8 W- g6 K) `4 \' H0 H( E: v
图书、印刷费 Books and printing
& B$ ?- i0 e- L& a9 F 运费 Transpotation
' y9 ~5 G; a2 Z: x 保险费 Insurance premium+ v. @* y5 b* ]9 f6 }
支付手续费 Commission: ]* N, V; R5 i# q6 ^$ V3 x. Y2 W
杂费 Sundry charges |
发表于 2012-8-16 08:57:55
