损益类 Profit and loss 
收入 Income 
业务收入 OPERATING INCOME 
主营业务收入 Prime operating revenue 
产品销售收入 Sales revenue 
服务收入 Service revenue 
其他业务收入 Other operating revenue 
材料销售 Sales materials 
代购代售 
包装物出租 Wrap page lease 
返还所得税 Reimbursement of income tax 
其他收入 Other revenue 
投资收益 Investment income 
短期投资收益 Current investment income 
长期投资收益 Long-term investment income 
计提的委托贷款减值准备 Withdrawal of entrust loans reserves 
补贴收入 Subsidize revenue 
国家扶持补贴收入 Subsidize revenue from country 
其他补贴收入 Other subsidize revenue 
营业外收入 NON-OPERATING INCOME 
非货币性交易收益 Non-cash deal income 
现金溢余 Cash overage 
处置固定资产净收益 Net income on disposal of fixed assets 
出售无形资产收益 Income on sales of intangible assets 
固定资产盘盈 Fixed assets inventory profit 
罚款净收入 Net amercement income 
支出 Outlay 
业务支出 Revenue charges 
主营业务成本 Operating costs 
产品销售成本 Cost of goods sold 
服务成本 Cost of service 
主营业务税金及附加 Tax and associate charge 
营业税 Sales tax 
消费税 Consumption tax 
城市维护建设税 Tax for maintaining and building cities 
资源税 Resources tax 
土地增值税 Increment tax on land value 
其他业务支出 Other business expense 
销售其他材料成本 Other cost of material sale 
其他劳务成本 Other cost of service 
其他业务税金及附加费 Other tax and associate charge 
费用 Expenses 
营业费用 Operating expenses 
代销手续费 Consignment commission charge 
运杂费 Transmutation 
保险费 Insurance premium 
展览费 Exhibition fees 
广告费 Advertising fees 
管理费用 Administration expenses 
职工工资 Staff Salaries 
修理费 Repair charge 
低值易耗摊销 Article of consumption 
办公费 Office allowance 
差旅费 Travelling expense 
工会经费 Labour union expenditure 
研究与开发费 Research and development expense 
福利费 Employee benefits/welfare 
职工教育经费 Personnel education 
待业保险费 Unemployment insurance 
劳动保险费 Labour insurance 
医疗保险费 Medical insurance 
会议费 Conference 
聘请中介机构费 Intermediary organs 
咨询费 Consult fees 
诉讼费 Legal cost 
业务招待费 Business entertainment 
技术转让费 Technology transfer fees 
矿产资源补偿费 Mineral resources compensation fees 
排污费 Pollution discharge fees 
房产税 Housing property tax 
车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 
土地使用税 Tenure tax 
印花税 Stamp tax 
财务费用 Finance charge 
利息支出 Interest exchange 
汇兑损失 Foreign exchange loss 
各项手续费 Charge for trouble 
各项专门借款费用 Special-borrowing cost 
营业外支出 Non-business expenditure 
捐赠支出 Donation outlay 
减值准备金 Depreciation reserves 
非常损失 Extraordinary loss 
处理固定资产净损失 Net loss on disposal of fixed assets 
出售无形资产损失 Loss on sales of intangible assets 
固定资产盘亏 Fixed assets inventory loss 
债务重组损失 Loss on arrangement 
罚款支出 Amercement outlay 
所得税 Income tax 
以前年度损益调整 Prior year income adjustment