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--  作者：admin --  发布时间：7/2/2014 3:29:54 PM --  費用 Expenses 費用 Expenses 5501 營業費用 Operating expenses 代銷手續費 Consignment commission charge 運雜費 Transpotation 保險費 Insurance premium 展覽費 Exhibition fees 廣告費 Advertising fees 5502 管理費用 Adminisstrative expenses 職工工資 Staff Salaries 修理費 Repair charge 低值易耗攤銷 Article of consumption 辦公費 Office allowance 差旅費 Travelling expense 工會經費 Labour union expenditure 研究與開發費 Research and development expense 福利費 Employee benefits/welfare 職工教育經費 Personnel education 待業保險費 Unemployment insurance 勞動保險費 Labour insurance 醫療保險費 Medical insurance 會議費 Coferemce 聘請仲介機構費 Intermediary organs 諮詢費 Consult fees 訴訟費 Legal cost 業務招待費 Business entertainment 技術轉讓費 Technology transfer fees 礦產資源補償費 Mineral resources compensation fees 排汙費 Pollution discharge fees 房產稅 Housing property tax 車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) 土地使用稅 Tenure tax 印花稅 Stamp tax 5503 財務費用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreign exchange loss 各項手續費 Charge for trouble 各項專門借款費用 Special-borrowing cost 5601 營業外支出 Nonbusiness expenditure 捐贈支出 Donation outlay 減值準備金 Depreciation reserves 非常損失 Extraordinary loss 處理固定資產淨損失 Net loss on disposal of fixed assets 出售無形資產損失 Loss on sales of intangible assets 固定資產盤虧 Fixed assets inventory loss 債務重組損失 Loss on arrangement 罰款支出 Amercement outlay 5701 所得稅 Income tax 以前年度損益調整 Prior year income adjustment