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4 营业收入 operating revenue??41 销货收入 sales revenue??411 销货收入 sales revenue??4111 销货收入 sales revenue4112 分期付款销货收入 installment sales revenue417 销货退回 sales return??4171 销货退回 sales return419 销货折让 sales allowances??4191 销货折让 sales discounts and allowances46 劳务收入 service revenue??461 劳务收入 service revenue??4611 劳务收入 service revenue47 业务收入 agency revenue??471 业务收入 agency revenue??4711 业务收入 agency revenue48 其它营业收入 other operating revenue??488 其它营业收入-其它 other operating revenue??4888 其它营业收入-其它 other operating revenue - other5 营业成本 operating costs??51 销货成本 cost of goods sold??511 销货成本 cost of goods sold??5111 销货成本 cost of goods sold5112 分期付款销货成本 installment cost of goods sold512 进货 purchases??5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让 charges on purchased merchandise513 进料 materials purchased??5131 进料 material purchased5132 进料费用 charges on purchased material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor??5141 直接人工 direct labor515~518 制造费用 manufacturing overhead??5151 间接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies （expense）5154 旅费 travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage （expenses）5157 修缮费 repair（s） and maintenance （expense ）5158 包装费 packing expenses5161 水电瓦斯费 utilities （expense）5162 保险费 insurance （expense）5163 加工费 manufacturing overhead - outsourced5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提 various amortization5172 伙食费 meal （expenses）5173 职工福利 employee benefits/welfare5176 训练费 training （expense）5177 间接材料 indirect materials5188 其它制造费用 other manufacturing expenses56 劳务成本制 ervice costs??561 劳务成本 service costs??5611 劳务成本 service costs57 业务成本 gency costs??571 业务成本 agency costs??5711 业务成本 agency costs58 其它营业成本 other operating costs??588 其它营业成本-其它 other operating costs-other??5888 其它营业成本-其它 other operating costs - other6 营业费用 operating expenses??61 推销费用 selling e