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費用 Expenses Post By:7/2/2014 3:29:54 PM [只看该作者]
費用 Expenses5501 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 fees5502 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 tax5503 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 cost5601 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 outlay5701 所得稅 Income tax以前年度損益調整 Prior year income adjustment
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