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第1页共61页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共61页4营业收入operatingrevenue41销货收入salesrevenue411销货收入salesrevenue4111销货收入salesrevenue4112分期付款销货收入installmentsalesrevenue417销货退回salesreturn4171销货退回salesreturn419销货折让salesallowances4191销货折让salesdiscountsandallowances46劳务收入servicerevenue461劳务收入servicerevenue4611劳务收入servicerevenue47业务收入agencyrevenue471业务收入agencyrevenue4711业务收入agencyrevenue48其它营业收入otheroperatingrevenue488其它营业收入-其它otheroperatingrevenue4888其它营业收入-其它otheroperatingrevenue-other5营业成本operatingcosts51销货成本costofgoodssold511销货成本costofgoodssold5111销货成本costofgoodssold5112分期付款销货成本installmentcostofgoodssold512进货purchases5121进货purchases5122进货费用purchaseexpenses5123进货退出purchasereturns5124进货折让chargesonpurchasedmerchandise513进料materialspurchased5131进料materialpurchased5132进料费用chargesonpurchasedmaterial5133进料退出materialpurchasereturns5134进料折让materialpurchaseallowances514直接人工directlabor5141直接人工directlabor515~518制造费用manufacturingoverhead5151间接人工indirectlabor5152租金支出rentexpense,rent5153文具用品officesupplies（expense）5154旅费travellingexpense,travel第2页共61页第1页共61页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共61页5155运费shippingexpenses,freight5156邮电费postage（expenses）5157修缮费repair（s）andmaintenance（expense）5158包装费packingexpenses5161水电瓦斯费utilities（expense）5162保险费insurance（expense）5163加工费manufacturingoverhead-outsourced5166税捐taxes5168折旧depreciationexpense5169各项耗竭及摊提variousamortization5172伙食费meal（expenses）5173职工福利employeebenefits/welfare5176训练费training（expense）5177间接材料indirectmaterials5188其它制造费用othermanufacturingexpenses56劳务成本制ervicecosts561劳务成本servicecosts5611劳务成本servicecosts57业务成本gencycosts571业务成本agencycosts5711业务成本agencycosts58其它营业成本otheroperatingcosts588其它营业成本-其它otheroperatingcosts-other5888其它营业成本-其它otheroperatingcosts-other6营业费用operatingexpenses61推销费用sellingexpenses615~618推销费用sellingexpenses6151薪资支出payrollexpense6152租金支出rentexpense,rent6153文具用品officesupplies（expense）6154旅费travellingexpense,travel6155运费shippingexpenses,freight6156邮电费postage（expenses）6157修缮费repair（s）andmaintenance（expense）6159广告费advertisementexpense,advertisement6161水电瓦斯费utilities（expense）6162保险费insurance（expense）6164交际费entertainment（expense）6165捐赠donation（expense）6166税捐taxes第3页共61页第2页共61页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共61页6167呆帐损失lossonuncollectibleaccounts6168折旧depreciationexpense6169各项耗竭及摊提variousamortization6172伙食费meal（expenses）6173职工福利employeebenefits/welfare6175佣金支出commission（expense）6176训练费training（expense）6188其它推销费用othersellingexpenses62管理及总务费用general&administrativeexpenses625~628管理及总务费用general&administrativeexpenses6251薪资支出payrollexpense6252租金支出rentexpense,rent6253文具用品officesupplies6254旅费travellingexpense,travel6255运费shippingexpenses,freight6256邮电费postage（expenses）6257修缮费repair（s）andmaintenance（expense）6259广告费advertisementexpense,advertisement6261水电瓦斯费utilities（expense）6262保险费insuranc...