4171 銷貨退回 sales return
419 銷貨折讓 sales allowances
4191 銷貨折讓 sales discounts and allowances
46 勞務收入 service revenue
461 勞務收入 service revenue
4611 勞務收入 service revenue
47 業務收入 agency revenue
471 業務收入 agency revenue
4711 業務收入 agency revenue
48 其它營業收入 other operating revenue
488 其它營業收入-其它 other operating revenue
4888 其它營業收入-其它 other operating revenue - other
51 銷貨成本 cost of goods sold
511 銷貨成本 cost of goods sold
5111 銷貨成本 cost of goods sold
5112 分期付款銷貨成本 installment cost of goods sold
512 進貨 purchases
5121 進貨 purchases
5122 進貨費用 purchase expenses
5123 進貨退出 purchase returns
5124 進貨折讓 charges on purchased merchandise
513 進料 materials purchased
5131 進料 material purchased
5132 進料費用 charges on purchased material
5133 進料退出 material purchase returns
5134 進料折讓 material purchase allowances
514 直接人工 direct labor
5141 直接人工 direct labor
515~518 製造費用 manufacturing overhead
5151 間接人工 indirect labor
5152 租金支出 rent expense, rent
5153 文具用品 office supplies (expense)
5154 旅費 travelling expense, travel
5155 運費 shipping expenses, freight
5156 郵電費 postage (expenses)
5157 修繕費 repair(s) and maintenance (expense )
5158 包裝費 packing expenses
5161 水電瓦斯費 utilities (expense)
5162 保險費 insurance (expense)
5163 加工費 manufacturing overhead - outsourced
5166 稅捐 taxes
5168 折舊 depreciation expense
5169 各項耗竭及攤提 various amortization
5172 一伙食費 meal (expenses)
5173 職工福利 employee benefits/welfare
5176 訓練費 training (expense)
5177 間接材料 indirect materials
5188 其它製造費用 other manufacturing expenses
56 勞務成本制 ervice costs
561 勞務成本 service costs
5611 勞務成本 service costs
57 業務成本 gency costs
571 業務成本 agency costs
5711 業務成本 agency costs
58 其它營業成本 other operating costs
588 其它營業成本-其它 other operating costs-other