三、所有者权益类 OWNERS' EQUITY3 F. h7 L [# \, ?( W
资本 Capita
( Y I. E& b2 `1 }& q: D$ } 3101 实收资本(或股本) Paid-up capital(or stock)
# V" B: e- p( [7 T 实收资本 Paicl-up capital
" U% k7 k2 P2 j* y 实收股本 Paid-up stock
7 o4 }1 O1 D a& B; Q, \, W/ U; V 3103 已归还投资 Investment Returned
1 w& _4 D8 c! `; u" S' ]" { 公积* |0 F4 X9 {# @& r, _4 s5 A) F7 r
3111 资本公积 Capital reserve0 {6 z) g/ j! Y L5 ~* m4 y c
'311101 资本(或股本)溢价 Cpital(or Stock) premium& [+ C; C: Y$ K" k& ~8 k5 k
'311102 接受捐赠非现金资产准备 Receive non-cash donate reserve
8 E' j% \5 h; o/ K7 `! y) G '311103 股权投资准备 Stock right investment reserves: r8 l; p& G7 H
'311105 拨款转入 Allocate sums changeover in
, @, F* e5 N' A# x* ]2 N, k '311106 外币资本折算差额 Foreign currency capital
# t; w n& `, }( n. ? '311107 其他资本公积 Other capital reserve
& F; c( M8 T9 S7 b 3121 盈余公积 Surplus reserves q, s% D8 h7 a8 {3 b
'312101 法定盈余公积 Legal surplus3 @. ~6 S: @. C
'312102 任意盈余公积 Free surplus reserves
% a* Z6 Y) U, J. { '312103 法定公益金 Legal public welfare fund
! s; P) e; s/ r0 N7 j$ A1 N0 _ '312104 储备基金 Reserve fund
7 d# W6 _6 i' _# m. M '312105 企业发展基金 Enterprise expension fund2 H" A% M- T. `+ v
'312106 利润归还投资 Profits capitalizad on return of investment
8 D% P1 L, H9 m" E% S% B. f9 l 利润 Profits/ h, y2 }; Y$ w4 ^, ]
3131 本年利润 Current year profits
. Y1 N8 u; k# [1 A9 C 3141 利润分配 Profit distribution
* p6 _6 k9 \( a% q; |0 a8 x4 o '314101 其他转入 Other chengeover in
, W a# U: Z% N0 W7 | '314102 提取法定盈余公积 Withdrawal legal surplus) X1 V2 v) E! f' }8 B' V
'314103 提取法定公益金 Withdrawal legal public welfare funds. y9 b+ o5 [ g% B
'314104 提取储备基金 Withdrawal reserve fund3 F; B) Z, F h: S% S
'314105 提取企业发展基金 Withdrawal reserve for business expansion
' \8 k9 w& G# R, L8 `( z9 I( J7 B7 e* ~ '314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund
; L- d; ?6 o; z '314107 利润归还投资 Profits capitalizad on return of investment
$ c( z$ ]/ G H' X/ I' o% v& { '314108 应付优先股股利 Preferred Stock dividends payable, Q& k8 L) j; q' I" G0 @- w& L$ v
'314109 提取任意盈余公积 Withdrawal other common accumulation fund
4 ?: d) x+ s' z9 L# x) d% j '314110 应付普通股股利 Common Stock dividends payable
6 b0 L$ s. M# m: L* p '314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
5 n+ X6 U& W4 _( O$ y6 | '314115 未分配利润 Undistributed profit4 g2 K% C; X7 R9 ~3 P( [& J" m0 S0 A
四、成本类 Cost
" x4 U) Z# f- `- ^ U 4101 生产成本 Cost of manufacture
5 G1 p# C, J6 W* e$ W% w '410101 基本生产成本 Base cost of manufacture
' t. Y/ k8 i$ c5 O8 A7 ^ '410102 辅助生产成本 Auxiliary cost of manufacture% \ r& x4 }6 z' x$ ]
4105 制造费用 Manufacturing overhead4 r/ A# U8 s* o4 ?( S$ v4 V
材料费 Materials& w8 X8 ? S: v& E
管理人员工资 Executive Salaries0 B1 b5 r6 j9 X# U8 ^4 r! x& m
奖金 Wages. S& ~5 r" y& `' J& \6 k& V; J% N3 C+ L
退职金 Retirement allowance# A( P1 K) i& b. Y4 A
补贴 Bonus8 N0 m) i/ i# L- y1 W( ?0 S
外保劳务费 Outsourcing fee; }2 r5 p1 ^& n/ N
福利费 Employee benefits/welfare3 m; S3 B% B0 F1 M) [0 m9 |5 t
会议费 Coferemce
' ^$ G6 K8 G) |2 t g. D 加班餐费 Special duties4 I6 v8 O/ m% N
市内交通费 Business traveling
% u! ~- Q6 @0 `5 L( h9 t2 z 通讯费 Correspondence& L) g9 K4 s$ N6 Z% I8 d2 g( N
电话费 Correspondence: v2 o9 Z I* J' M4 j
水电取暖费 Water and Steam- w7 `; V' e( t- H% T
税费 Taxes and dues" f9 W! B5 m9 w& P( o4 |2 [
租赁费 Rent
0 n! C* F. g: H+ a a 管理费 Maintenance1 {9 l3 ~1 s+ }9 u0 b0 ^: V( W
车辆维护费 Vehicles maintenance9 h$ T L. I1 E6 f* y
油料费 Vehicles maintenance
* I( \8 z+ `9 V& V 培训费 Education and training
) H6 A+ U& l, O f$ _. [6 c6 {2 U% d( a 接待费 Entertainment
" A9 s' C6 v+ j a+ h# B 图书、印刷费 Books and printing
5 X2 U8 E* l8 H# G$ N0 F 运费 Transpotation
& o/ Z% y' S! k3 Z' b2 Q, T 保险费 Insurance premium
8 g4 T8 f0 t/ h3 v; G7 D) j3 [ 支付手续费 Commission
) j! B$ O+ H$ b( E/ l$ J9 f 杂费 Sundry charges |
发表于 2012-8-16 08:57:55
