損益類 Profit and loss

　　收入 Income

　　業務收入 OPERATING INCOME

　　主營業務收入 Prime operating revenue

　　產品銷售收入 Sales revenue

　　服務收入 Service revenue

　　其他業務收入 Other operating revenue

　　材料銷售 Sales materials

　　包裝物出租 Wrappage lease

　　出讓資產使用權收入 Remise right of assets revenue

　　返還所得稅 Reimbursement of income tax

　　其他收入 Other revenue

　　投資收益 Investment income

　　短期投資收益 Current investment income

　　長期投資收益 Long-term investment income

　　計提的委托貸款減值準備 Withdrawal of entrust loans reserves

　　補貼收入 Subsidize revenue

　　國家扶持補貼收入 Subsidize revenue from country

　　其他補貼收入 Other subsidize revenue

　　營業外收入 NON-OPERATING INCOME

　　非貨幣性交易收益 Non-cash deal income

　　現金溢余 Cash overage

　　處置固定資產凈收益 Net income on disposal of fixed assets

　　出售無形資產收益 Income on sales of intangible assets

　　固定資產盤盈 Fixed assets inventory profit

　　罰款凈收入 Net amercement income

　　支出 Outlay

　　業務支出 Revenue charges

　　主營業務成本 Operating costs

　　產品銷售成本 Cost of goods sold

　　服務成本 Cost of service

　　主營業務稅金及附加 Tax and associate charge

　　營業稅 Sales tax

　　消費稅 Consumption tax

　　城市維護建設稅 Tax for maintaining and building cities

　　資源稅 Resources tax

　　土地增值稅 Increment tax on land value

　　其他業務支出 Other business expense

　　銷售其他材料成本 Other cost of material sale

　　其他勞務成本 Other cost of service

　　其他業務稅金及附加費 Other tax and associate charge

　　費用 Expenses

　　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

　　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

　　聘請中介機構費 Intermediary organs

　　咨詢費 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

　　排污費 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

　　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

　　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

　　處理固定資產凈損失 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

　　所得稅 Income tax

　　以前年度損益調整 Prior year income adjustment。