我國(guó)會(huì)計(jì)科目中英文對(duì)照

中國(guó)會(huì)計(jì)科目中英文對(duì)照代碼 名稱(chēng) 代碼 名稱(chēng) 代碼 名稱(chēng) 代碼 名稱(chēng) 英譯 1 資產(chǎn) assets 11 12 流動(dòng)資產(chǎn) current assets 111 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents 1111 庫(kù)存現(xiàn)金 cash on hand1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds1113銀行存款 cash in banks1116 在途現(xiàn)金 cash in transit1117 約當(dāng)現(xiàn)金 cash equivalents1118 其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents112 短期投資 short-term investment1121 短期投資 -股票 short-term investments - stock1122 短期投資 -短期票券short-term investments - short-term notes and bills1123短期投資 -政府債券short-term investments - government bonds1124短期投資 -受益憑證short-term investments - beneficiary certificates1125短期投資 -公司債short-term investments - corporate bonds1128 短期投資 -其它 short-term investments - other1129備抵短期投資跌價(jià)損失 allowance for reduction of short-term investment to market113 應(yīng)收票據(jù) notes receivable 1131 應(yīng)收票據(jù) notes receivable1132 應(yīng)收票據(jù)貼現(xiàn)discounted notes receivable1137 應(yīng)收票據(jù) -關(guān)系人notes receivable - related parties1138其它應(yīng)收票據(jù)other notes receivable1139 備抵呆帳 應(yīng)收票據(jù)allowance for uncollec- tible accounts- notes receivable114 應(yīng)收帳款 accounts receivable 1141 應(yīng)收帳款accounts receivable1142 應(yīng)收分期帳款installment accounts receivable1147 應(yīng)收帳款 -關(guān)系人accounts receivable - related parties1149 備抵呆帳 應(yīng)收帳款allowance for uncollec- tible accounts - accounts receivable118 其它應(yīng)收款 other receivables 1181應(yīng)收出售遠(yuǎn)匯款forward exchange contract receivable1182 應(yīng)收遠(yuǎn)匯款 -外幣forward exchange contract receivable - foreign currencies1183 買(mǎi)賣(mài)遠(yuǎn)匯折價(jià)discount on forward ex-change contract1184 應(yīng)收收益earned revenue receivable1185 應(yīng)收退稅款income tax refund receivable1187 其它應(yīng)收款 - 關(guān)系人other receivables - related parties1188 其它應(yīng)收款 - 其它other receivables - other1189 備抵呆帳 - 其它應(yīng)收款allowance for uncollec- tible accounts - other receivables121122 存貨 inventories 1211 商品存貨merchandise inventory1212 寄銷(xiāo)商品 consigned goods1213在途商品 goods in transit1219備抵存貨跌價(jià)損失allowance for reduction of inventory to market1221 制成品finished goods1222 寄銷(xiāo)制成品consigned finished goods1223 副產(chǎn)品by-products1224在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 備抵存貨跌價(jià)損失allowance for reduction of inventory to market125 預(yù)付費(fèi)用 prepaid expenses 1251 預(yù)付薪資 prepaid payroll1252 預(yù)付租金 prepaid rents1253預(yù)付保險(xiǎn)費(fèi)prepaid insurance1254 用品盤(pán)存office supplies1255 預(yù)付所得稅 prepaid income tax1258 其它預(yù)付費(fèi)用 other prepaid expenses126 預(yù)付款項(xiàng) prepayments 1261 預(yù)付貨款 prepayment for purchases1268 其它預(yù)付款項(xiàng)other prepayments128129 其它流動(dòng)資產(chǎn) other current assets 1281 進(jìn)項(xiàng)稅額VAT paid ( or input tax)1282 留抵稅額excess VAT paid (or overpaid VAT) 1283 暫付款temporary payments1284 代付款payment on behalf of others1285 員工借支 advances to employees1286 存出保證金refundable deposits1287 受限制存款 certificate of deposit-restricted1291 遞延所得稅資產(chǎn)deferred income tax assets1292 遞延兌換損失deferred foreign exchange losses1293 業(yè)主(股東)往來(lái)owners(stockholders) current account1294 同業(yè)往來(lái) current account with others1298 其它流動(dòng)資產(chǎn)-其它other current assets - other13 基金及長(zhǎng)期投資 funds and long-term investments 131 基金 funds 1311 償債基金redemption fund (or sinking fund)1312 改良及擴(kuò)充基金 fund for improvement and expansion1313意外損失準(zhǔn)備基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 長(zhǎng)期投資 long-term investments 1321 長(zhǎng)期股權(quán)投資 long-term equity investments1322 長(zhǎng)期債券投資long-term bond investments1323 長(zhǎng)期不動(dòng)產(chǎn)投資long-term real estate in-vestments1324 人壽保險(xiǎn)現(xiàn)金解約價(jià)值cash surrender value of life insurance1328 其它長(zhǎng)期投資other long-term investments 1329 備抵長(zhǎng)期投資跌價(jià)損失allowance for excess of cost over market value of long-term investments14 15 固定資產(chǎn) property , plant, and equipment 141土地 land 1411 土地land1418土地-重估增值 land - revaluation increments142 土地改良物 land improvements 1421 土地改良物land improvements1428土地改良物 -重估增值land improvements - revaluation increments1429 累積折舊 -土地改良物accumulated depreciation - land improvements143 房屋及建物 buildings 1431 房屋及建物 buildings1438 房屋及建物 -重估增值buildings -revaluation increments1439 累積折舊 -房屋及建物accumulated depreciation - buildings144146 機(jī)(器)具及設(shè)備 machinery and equipment 1441 機(jī)(器)具machinery1448機(jī)(器)具 -重估增值machinery - revaluation increments1449 累積折舊 -機(jī)(器)具accumulated depreciation - machinery151 租賃資產(chǎn) leased assets 1511 租賃資產(chǎn)leased assets1519 累積折舊 -租賃資產(chǎn)accumulated depreciation - leased assets152 租賃權(quán)益改良 leasehold improvements 1521 租賃權(quán)益改良leasehold improvements1529 累積折舊- 租賃權(quán)益改良accumulated depreciation - leasehold improvements156 未完工程及預(yù)付購(gòu)置設(shè)備款 construction in progress and prepayments for equipment 1561 未完工程construction in progress1562 預(yù)付購(gòu)置設(shè)備款 prepayment for equipment158 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment 1581 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment1588雜項(xiàng)固定資產(chǎn)-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累積折舊- 雜項(xiàng)固定資產(chǎn) accumulated depreciation - miscellaneous property, plant, and equipment16 遞耗資產(chǎn) depletable assets 161 遞耗資產(chǎn) depletable assets 1611 天然資源 natural resources1618 天然資源 -重估增值 natural resources -revaluation increments1619 累積折耗 -天然資源accumulated depletion - natural resources17 無(wú)形資產(chǎn) intangible assets 171 商標(biāo)權(quán) trademarks 1711 商標(biāo)權(quán)trademarks172 專(zhuān)利權(quán) patents 1721專(zhuān)利權(quán) patents173 特許權(quán) franchise 1731 特許權(quán)franchise174 著作權(quán) copyright 1741 著作權(quán)copyright175 計(jì)算機(jī)軟件 computer software 1751 計(jì)算機(jī)軟件computer software cost176 商譽(yù) goodwill 1761 商譽(yù)goodwill177 開(kāi)辦費(fèi) organization costs 1771 開(kāi)辦費(fèi)organization costs178 其它無(wú)形資產(chǎn) other intangibles 1781 遞延退休金成本deferred pension costs1782 租賃權(quán)益改良leasehold improvements1788其它無(wú)形資產(chǎn)-其它other intangible assets - other18 其它資產(chǎn) other assets 181 遞延資產(chǎn) deferred assets 1811債券發(fā)行成本 deferred bond issuance costs1812 長(zhǎng)期預(yù)付租金 long-term prepaid rent1813 長(zhǎng)期預(yù)付保險(xiǎn)費(fèi) long-term prepaid insurance1814遞延所得稅資產(chǎn) deferred income tax assets1815預(yù)付退休金prepaid pension cost1818 其它遞延資產(chǎn) other deferred assets182 閑置資產(chǎn) idle assets 1821 閑置資產(chǎn)idle assets184 長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 long-term notes , accounts and overdue receivables 1841 長(zhǎng)期應(yīng)收票據(jù)long-term notes receivable1842 長(zhǎng)期應(yīng)收帳款 long-term accounts receivable1843 催收帳款overdue receivables1847長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款-關(guān)系人 long-term notes, accounts and overdue receivables- related parties1848 其它長(zhǎng)期應(yīng)收款項(xiàng) other long-term receivables1849備抵呆帳-長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租資產(chǎn) assets leased to others 1851 出租資產(chǎn)assets leased to others1858 出租資產(chǎn) -重估增值assets leased to others - incremental value from revaluation1859 累積折舊 -出租資產(chǎn)accumulated depreciation - assets leased to others186 存出保證金 refundable deposit 1861 存出保證金refundable deposits188 雜項(xiàng)資產(chǎn) miscellaneous assets 1881 受限制存款certificate of deposit - restricted1888雜項(xiàng)資產(chǎn) -其它miscellaneous assets - other 2 負(fù)債 liabilities 21 22 流動(dòng)負(fù)債 current liabilities 211 短期借款 short-term borrowings(debt) 2111 銀行透支bank overdraft2112 銀行借款 bank loan2114 短期借款 -業(yè)主short-term borrowings - owners2115 短期借款 -員工short-term borrowings - employees2117短期借款 -關(guān)系人short-term borrowings- related parties2118 短期借款 -其它short-term borrowings - other212 應(yīng)付短期票券 short-term notes and bills payable 2121 應(yīng)付商業(yè)本票 commercial paper payable2122銀行承兌匯票bank acceptance2128 其它應(yīng)付短期票券other short-term notes and bills payable2129應(yīng)付短期票券折價(jià)discount on short-term notes and bills payable213 應(yīng)付票據(jù) notes payable 2131 應(yīng)付票據(jù)notes payable2137 應(yīng)付票據(jù) -關(guān)系人 notes payable - related parties2138其它應(yīng)付票據(jù)other notes payable214 應(yīng)付帳款 accounts pay able 2141 應(yīng)付帳款accounts payable2147 應(yīng)付帳款 -關(guān)系人 accounts payable - related parties216 應(yīng)付所得稅 income taxes payable 2161 應(yīng)付所得稅income tax payable217 應(yīng)付費(fèi)用 accrued expenses 2171 應(yīng)付薪工 accrued payroll2172 應(yīng)付租金accrued rent payable2173 應(yīng)付利息accrued interest payable2174 應(yīng)付營(yíng)業(yè)稅accrued VAT payable2175 應(yīng)付稅捐 -其它 accrued taxes payable- other2178 其它應(yīng)付費(fèi)用other accrued expenses payable218219 其它應(yīng)付款 other payables 2181 應(yīng)付購(gòu)入遠(yuǎn)匯款 forward exchange contract payable2182 應(yīng)付遠(yuǎn)匯款 -外幣forward exchange contract payable - foreign currencies2183 買(mǎi)賣(mài)遠(yuǎn)匯溢價(jià)premium on forward exchange contract2184 應(yīng)付土地房屋款payables on land and building purchased2185應(yīng)付設(shè)備款Payables on equipment2187 其它應(yīng)付款 -關(guān)系人 other payables - related parties2191 應(yīng)付股利dividend payable2192 應(yīng)付紅利bonus payable2193 應(yīng)付董監(jiān)事酬勞 compensation payable to directors and supervisors2198其它應(yīng)付款 -其它other payables - other226 預(yù)收款項(xiàng)advance receipts 2261 預(yù)收貨款sales revenue received in advance2262 預(yù)收收入revenue received in advance2268 其它預(yù)收款other advance receipts227 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 long-term liabilities -current portion 2271 一年或一營(yíng)業(yè)周期內(nèi)到期公司債corporate bonds payable - current portion2272 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期借款long-term loans payable - current portion2273一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)long-term notes and accounts payable due within one year or one operating cycle2277一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人long-term notes and accounts payables to related parties - current portion2278其它一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債other long-term lia- bilities - current portion228229 其它流動(dòng)負(fù)債 other current liabilities 2281 銷(xiāo)項(xiàng)稅額VAT received(or output tax)2283 暫收款temporary receipts2284 代收款receipts under custody2285估計(jì)售后服務(wù)/保固負(fù)債estimated warranty liabilities2291 遞延所得稅負(fù)債 deferred income tax liabilities2292 遞延兌換利益deferred foreign exchange gain2293 業(yè)主(股東)往來(lái)owners current account2294 同業(yè)往來(lái)current account with others2298 其它流動(dòng)負(fù)債-其它 other current liabilities - others23 長(zhǎng)期負(fù)債 long-term liabilities 231 應(yīng)付公司債 corporate bonds payable 2311 應(yīng)付公司債corporate bonds payable2319 應(yīng)付公司債溢(折)價(jià)premium(discount) on corporate bonds payable232 長(zhǎng)期借款 long-term loans payable 2321 長(zhǎng)期銀行借款long-term loans payable - bank2324 長(zhǎng)期借款 -業(yè)主 long-term loans payable - owners2325 長(zhǎng)期借款 -員工 long-term loans payable - employees2327 長(zhǎng)期借款 -關(guān)系人 long-term loans payable - related parties2328 長(zhǎng)期借款 -其它 long-term loans payable - other233 長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable 2331長(zhǎng)期應(yīng)付票據(jù) long-term notes payable2332 長(zhǎng)期應(yīng)付帳款 long-term accounts pay-able2333長(zhǎng)期應(yīng)付租賃負(fù)債long-term capital lease liabilities2337 長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) -關(guān)系人 Long-term notes and accounts payable - related parties2338 其它長(zhǎng)期應(yīng)付款項(xiàng) other long-term payables234 估計(jì)應(yīng)付土地增值稅 accrued liabilities for land value increment tax 2341 估計(jì)應(yīng)付土地增值稅estimated accrued land value incremental tax pay-able235 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities 2351 應(yīng)計(jì)退休金負(fù)債accrued pension liabilities238 其它長(zhǎng)期負(fù)債 other long-term liabilities 2388 其它長(zhǎng)期負(fù)債-其它 other long-term liabilities - other28 其它負(fù)債 other liabilities 281 遞延負(fù)債 deferred liabilities 2811 遞延收入deferred revenue2814遞延所得稅負(fù)債deferred income tax liabilities2818 其它遞延負(fù)債 other deferred liabilities286 存入保證金 deposits received 2861 存入保證金guarantee deposit received288 雜項(xiàng)負(fù)債 miscellaneous liabilities 2888 雜項(xiàng)負(fù)債 -其它miscellaneous liabilities - other2185應(yīng)付設(shè)備款Payables on equipment2187 其它應(yīng)付款 -關(guān)系人 other payables - related parties2191 應(yīng)付股利dividend payable2192 應(yīng)付紅利bonus payable2193 應(yīng)付董監(jiān)事酬勞 compensation payable to directors and supervisors2198其它應(yīng)付款 -其它other payables - other226 預(yù)收款項(xiàng)advance receipts 2261 預(yù)收貨款sales revenue received in advance2262 預(yù)收收入revenue received in advance2268 其它預(yù)收款other advance receipts227 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 long-term liabilities -current portion 2271 一年或一營(yíng)業(yè)周期內(nèi)到期公司債corporate bonds payable - current portion2272 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期借款long-term loans payable - current portion2273一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)long-term notes and accounts payable due within one year or one operating cycle2277一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人long-term notes and accounts payables to related parties - current portion2278其它一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債other long-term lia- bilities - current portion228229 其它流動(dòng)負(fù)債 other current liabilities 2281 銷(xiāo)項(xiàng)稅額VAT received(or output tax)2283 暫收款temporary receipts2284 代收款receipts under custody2285估計(jì)售后服務(wù)/保固負(fù)債estimated warranty liabilities2291 遞延所得稅負(fù)債 deferred income tax liabilities2292 遞延兌換利益deferred foreign exchange gain2293 業(yè)主(股東)往來(lái)owners current account2294 同業(yè)往來(lái)current account with others2298 其它流動(dòng)負(fù)債-其它 other current liabilities - others23 長(zhǎng)期負(fù)債 long-term liabilities 231 應(yīng)付公司債 corporate bonds payable 2311 應(yīng)付公司債corporate bonds payable2319 應(yīng)付公司債溢(折)價(jià)premium(discount) on corporate bonds payable232 長(zhǎng)期借款 long-term loans payable 2321 長(zhǎng)期銀行借款long-term loans payable - bank2324 長(zhǎng)期借款 -業(yè)主 long-term loans payable - owners2325 長(zhǎng)期借款 -員工 long-term loans payable - employees2327 長(zhǎng)期借款 -關(guān)系人 long-term loans payable - related parties2328 長(zhǎng)期借款 -其它 long-term loans payable - other233 長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable 2331長(zhǎng)期應(yīng)付票據(jù) long-term notes payable2332 長(zhǎng)期應(yīng)付帳款 long-term accounts pay-able2333長(zhǎng)期應(yīng)付租賃負(fù)債long-term capital lease liabilities2337 長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) -關(guān)系人 Long-term notes and accounts payable - related parties2338 其它長(zhǎng)期應(yīng)付款項(xiàng) other long-term payables234 估計(jì)應(yīng)付土地增值稅 accrued liabilities for land value increment tax 2341 估計(jì)應(yīng)付土地增值稅estimated accrued land value incremental tax pay-able235 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities 2351 應(yīng)計(jì)退休金負(fù)債accrued pension liabilities238 其它長(zhǎng)期負(fù)債 other long-term liabilities 2388 其它長(zhǎng)期負(fù)債-其它 other long-term liabilities - other28 其它負(fù)債 other liabilities 281 遞延負(fù)債 deferred liabilities 2811 遞延收入deferred revenue2814遞延所得稅負(fù)債deferred income tax liabilities2818 其它遞延負(fù)債 other deferred liabilities286 存入保證金 deposits received 2861 存入保證金guarantee deposit received288 雜項(xiàng)負(fù)債 miscellaneous liabilities 2888 雜項(xiàng)負(fù)債 -其它miscellaneous liabilities - other3 業(yè)主權(quán)益 owners equity 31 資本 capital 311 資本（或股本）capital3111 普通股股本 capital - common stock3112 特別股股本 capital - preferred stock3113 預(yù)收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 資本 capital32 資本公積 additional paid-in capital 321 股票溢價(jià)paid-in capital in excess of par3211 普通股股票溢價(jià)paid-in capital in excess of par- common stock3212 特別股股票溢價(jià)paid-in capital in excess of par- preferred stock323 資產(chǎn)重估增值準(zhǔn)備capital surplus from assets revaluation3231 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation324 處分資產(chǎn)溢價(jià)公積capital surplus from gain on disposal of assets 3241 處分資產(chǎn)溢價(jià)公積capital surplus from gain on disposal of assets325 合并公積capital surplus from business combination3251 合并公積 capital surplus from business combination326 受贈(zèng)公積donated surplus3261受贈(zèng)公積 donated surplus328 其它資本公積other additional paid-in capital3281 權(quán)益法長(zhǎng)期股權(quán)投資資本公積additional paid-in capital from investee under equity method3282 資本公積- 庫(kù)藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累積虧損) retained earnings (accumulated deficit) 331法定盈余公積legal reserve3311法定盈余公積legal reserve332特別盈余公積special reserve3321意外損失準(zhǔn)備contingency reserve3322 改良擴(kuò)充準(zhǔn)備 improvement and expansion reserve3323償債準(zhǔn)備special reserve for redemption of liabilities3328 其它特別盈余公積other special reserve335 未分配盈余(或累積虧損)retained earnings-unappropriated (or accumulated deficit)3351 累積盈虧 accumulated profit or loss3352 前期損益調(diào)整prior period adjustments3353 本期損益net income or loss for current period34 權(quán)益調(diào)整 equity adjustments 341 長(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失unrealized loss on market value decline of long-term equity investments3411長(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失unrealized loss on market value decline of long-term equity investments342累積換算調(diào)整數(shù)cumulative translation adjustment3421累積換算調(diào)整數(shù)cumulative translation adjustments343未認(rèn)列為退休金成本之凈損失net loss not recognized as pension cost3431 未認(rèn)列為退休金成本之凈損失 net loss not recognized as pension costs35 庫(kù)藏股 treasury stock 351 庫(kù)藏股treasury stock3511 庫(kù)藏股treasury stock36 少數(shù)股權(quán) minority interest 361 少數(shù)股權(quán)minority interest3611 少數(shù)股權(quán)minority interest4 營(yíng)業(yè)收入 operating revenue 41 銷(xiāo)貨收入 sales revenue 411 銷(xiāo)貨收入sales revenue4111 銷(xiāo)貨收入 sales revenue4112 分期付款銷(xiāo)貨收入 installment sales revenue417 銷(xiāo)貨退回sales return 4171 銷(xiāo)貨退回sales return419 銷(xiāo)貨折讓sales allowances 4191銷(xiāo)貨折讓sales discounts and allowances46 勞務(wù)收入 service revenue 461 勞務(wù)收入service revenue4611 勞務(wù)收入service revenue47 業(yè)務(wù)收入 agency revenue 471 業(yè)務(wù)收入agency revenue4711業(yè)務(wù)收入agency revenue48 其它營(yíng)業(yè)收入 other operating revenue 488 其它營(yíng)業(yè)收入-其它other operating revenue4888其它營(yíng)業(yè)收入-其它 other operating revenue - other5 營(yíng)業(yè)成本 operating costs 51 銷(xiāo)貨成本 cost of goods sold 511 銷(xiāo)貨成本cost of goods sold5111 銷(xiāo)貨成本cost of goods sold5112 分期付款銷(xiāo)貨成本 installment cost of goods sold512 進(jìn)貨purchases 5121 進(jìn)貨purchases5122 進(jìn)貨費(fèi)用purchase expenses5123進(jìn)貨退出purchase returns5124 進(jìn)貨折讓 charges on purchased merchandise513進(jìn)料materials purchased5131 進(jìn)料material purchased5132 進(jìn)料費(fèi)用 charges on purchased material5133 進(jìn)料退出 material purchase returns5134 進(jìn)料折讓material purchase allowances514 直接人工direct labo