營(yíng)業(yè)費(fèi)用 operating expenses
  61 推銷費(fèi)用 selling expenses
  615~618 推銷費(fèi)用 selling expenses
  6151 薪資支出 payroll expense
  6152 租金支出 rent expense, rent
  6153 文具用品 office supplies (expense)
  6154 旅費(fèi) travelling expense, travel
  6155 運(yùn)費(fèi) shipping expenses, freight
  6156 郵電費(fèi) postage (expenses)
  6157 修繕費(fèi) repair(s) and maintenance (expense)
  6159 廣告費(fèi) advertisement expense, advertisement
  6161 水電瓦斯費(fèi) utilities (expense)
  6162 保險(xiǎn)費(fèi) insurance (expense)
  6164 交際費(fèi) entertainment (expense)
  6165 捐贈(zèng) donation (expense)
  6166 稅捐 taxes
  6167 呆帳損失 loss on uncollectible accounts
  6168 折舊 depreciation expense
  6169 各項(xiàng)耗竭及攤提 various amortization
  6172 伙食費(fèi) meal (expenses)
  6173 職工福利 employee benefits/welfare
  6175 傭金支出 commission (expense)
  6176 訓(xùn)練費(fèi) training (expense)
  6188 其它推銷費(fèi)用 other selling expenses
  62 管理及總務(wù)費(fèi)用 general & administrative expenses
  625~628 管理及總務(wù)費(fèi)用 general & administrative expenses
  6251 薪資支出 payroll expense
  6252 租金支出 rent expense, rent
  6253 文具用品 office supplies
  6254 旅費(fèi) travelling expense, travel
  6255 運(yùn)費(fèi) shipping expenses,freight
  6256 郵電費(fèi) postage (expenses)
  6257 修繕費(fèi) repair(s) and maintenance (expense)
  6259 廣告費(fèi) advertisement expense, advertisement
  6261 水電瓦斯費(fèi) utilities (expense)
  6262 保險(xiǎn)費(fèi) insurance (expense)
  6264 交際費(fèi) entertainment (expense)
  6265 捐贈(zèng) donation (expense)
  6266 稅捐 taxes
  6267 呆帳損失 loss on uncollectible accounts
  6268 折舊 depreciation expense
  6269 各項(xiàng)耗竭及攤提 various amortization
  6271 外銷損失 loss on export sales
  6272 伙食費(fèi) meal (expenses)
  6273 職工福利 employee benefits/welfare
  6274 研究發(fā)展費(fèi)用 research and development expense
  6275 傭金支出 commission (expense)
  6276 訓(xùn)練費(fèi) training (expense)
  6278 勞務(wù)費(fèi) professional service fees
  6288 其它管理及總務(wù)費(fèi)用 other general and administrative expenses
  63 研究發(fā)展費(fèi)用 research and development expenses
  635~638 研究發(fā)展費(fèi)用 research and development expenses
  6351 薪資支出 payroll expense
  6352 租金支出 rent expense, rent
  6353 文具用品 office supplies
  6354 旅費(fèi) travelling expense, travel
  6355 運(yùn)費(fèi) shipping expenses, freight
  6356 郵電費(fèi) postage (expenses)
  6357 修繕費(fèi) repair(s) and maintenance (expense)
  6361 水電瓦斯費(fèi) utilities (expense)
  6362 保險(xiǎn)費(fèi) insurance (expense)
  6364 交際費(fèi) entertainment (expense)
  6366 稅捐 taxes
  6368 折舊 depreciation expense
  6369 各項(xiàng)耗竭及攤提 various amortization
  6372 伙食費(fèi) meal (expenses)
  6373 職工福利 employee benefits/welfare
  6376 訓(xùn)練費(fèi) training (expense)
  6378 其它研究發(fā)展費(fèi)用 other research and development expenses
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