有關(guān)會(huì)計(jì)科目的中英文對照

1、一級(jí)科目 二級(jí)科目 三級(jí)科目 四級(jí)科目 代碼 名稱 代碼 名稱 代碼 名稱 代碼 名稱 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 庫存現(xiàn)金 cash on hand 1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds 1113 銀行存款 cash in banks 1116 在途現(xiàn)金 cash in transit 1117 約當(dāng)現(xiàn)金 cash equivalents 1118 其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash e

2、quivalents 112 短期投資 short-term investments 1121 短期投資 -股票 short-term investments - stock 1122 短期投資 -短期票券 short-term investments - short-term notes and bills 1123 短期投資 -政府債券 short-term investments - government bonds 1124 短期投資 -受益憑證 short-term investments - beneficiary certificates 1125 短期投資 -公司債 short

3、-term investments - corporate bonds 1128 短期投資 -其它 short-term investments - other 1129 備抵短期投資跌價(jià)損失 allowance for reduction of short-term investment to market 113 應(yīng)收票據(jù) notes receivable 1131 應(yīng)收票據(jù) notes receivable 1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable 1137 應(yīng)收票據(jù) -關(guān)系人 notes receivable - related parties 1

4、138 其它應(yīng)收票據(jù) other notes receivable 1139 備抵呆帳 應(yīng)收票據(jù) allowance for uncollec- tible accounts- notes receivable 114 應(yīng)收帳款 accounts receivable 1141 應(yīng)收帳款 accounts receivable 1142 應(yīng)收分期帳款 installment accounts receivable 1147 應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties 1149 備抵呆帳 應(yīng)收帳款 allowance for uncollec-

5、 tible accounts - accounts receivable 118 其它應(yīng)收款 other receivables 1181 應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable 1182 應(yīng)收遠(yuǎn)匯款 -外幣 forward exchange contract receivable - foreign currencies 1183 買賣遠(yuǎn)匯折價(jià) discount on forward ex-change contract 1184 應(yīng)收收益 earned revenue receivable 1185 應(yīng)收退稅款 income tax re

6、fund receivable 1187 其它應(yīng)收款 - 關(guān)系人 other receivables - related parties 1188 其它應(yīng)收款 - 其它 other receivables - other 1189 備抵呆帳 - 其它應(yīng)收款 allowance for uncollec- tible accounts - other receivables 121122 存貨 inventories 1211 商品存貨 merchandise inventory 1212 寄銷商品 consigned goods 1213 在途商品 goods in transit 1219

7、備抵存貨跌價(jià)損失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄銷制成品 consigned finished goods 1223 副產(chǎn)品 by-products 1224 在制品 work in process 1225 委外加工 work in process - outsourced 1226 原料 raw materials 1227 物料 supplies 1228 在途原物料 materials and supplies in transit 1229 備抵存貨跌價(jià)損失 a

8、llowance for reduction of inventory to market 125 預(yù)付費(fèi)用 prepaid expenses 1251 預(yù)付薪資 prepaid payroll 1252 預(yù)付租金 prepaid rents 1253 預(yù)付保險(xiǎn)費(fèi) prepaid insurance 1254 用品盤存 office supplies 1255 預(yù)付所得稅 prepaid income tax 1258 其它預(yù)付費(fèi)用 other prepaid expenses 126 預(yù)付款項(xiàng) prepayments 1261 預(yù)付貨款 prepayment for purchases 12

9、68 其它預(yù)付款項(xiàng) other prepayments 128129 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 payments 1284 代付款 payment on behalf of others 1285 員工借支 advances to employees 1286 存出保證金 refundable deposits 1287 受限制存款 certificate of depo

10、sit-restricted 1291 遞延所得稅資產(chǎn) deferred income tax assets 1292 遞延兌換損失 deferred foreign exchange losses 1293 業(yè)主(股東)往來 owners'(stockholders') current account 1294 同業(yè)往來 current account with others 1298 其它流動(dòng)資產(chǎn)-其它 other current assets - other 13 基金及長期投資 funds and long-term investments 131 基金 funds 1

11、311 償債基金 redemption fund (or sinking fund) 1312 改良及擴(kuò)充基金 fund for improvement and expansion 1313 意外損失準(zhǔn)備基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 長期投資 long-term investments 1321 長期股權(quán)投資 long-term equity investments 1322 長期債券投資 long-term bond investments 1323 長期不動(dòng)產(chǎn)投資 long-term

12、 real estate in-vestments 1324 人壽保險(xiǎn)現(xiàn)金解約價(jià)值 cash surrender value of life insurance 1328 其它長期投資 other long-term investments 1329 備抵長期投資跌價(jià)損失 allowance for excess of cost over market value of long-term investments 14 15 固定資產(chǎn) property , plant, and equipment 141 土地 land 1411 土地 land 1418 土地-重估增值 land - rev

13、aluation increments 142 土地改良物 land improvements 1421 土地改良物 land improvements 1428 土地改良物 -重估增值 land improvements - revaluation increments 1429 累積折舊 -土地改良物 accumulated depreciation - land improvements 143 房屋及建物 buildings 1431 房屋及建物 buildings 1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累積折舊

14、 -房屋及建物 accumulated depreciation - buildings 144146 機(jī)(器)具及設(shè)備 machinery and equipment 1441 機(jī)(器)具 machinery 1448 機(jī)(器)具 -重估增值 machinery - revaluation increments 1449 累積折舊 -機(jī)(器)具 accumulated depreciation - machinery 151 租賃資產(chǎn) leased assets 1511 租賃資產(chǎn) leased assets 1519 累積折舊 -租賃資產(chǎn) accumulated depreciation

15、- leased assets 152 租賃權(quán)益改良 leasehold improvements 1521 租賃權(quán)益改良 leasehold improvements 1529 累積折舊- 租賃權(quán)益改良 accumulated depreciation - leasehold improvements 156 未完工程及預(yù)付購置設(shè)備款 construction in progress and prepayments for equipment 1561 未完工程 construction in progress 1562 預(yù)付購置設(shè)備款 prepayment for equipment 15

16、8 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 equipment 1588 雜項(xiàng)固定資產(chǎn)-重估增值 miscellaneous property, plant, and equipment - revaluation increments 1589 累積折舊- 雜項(xiàng)固定資產(chǎn) accumulated depreciation - miscellaneous property, plant, and equipment 16 遞耗資產(chǎn) depl

17、etable assets 161 遞耗資產(chǎn) depletable assets 1611 天然資源 natural resources 1618 天然資源 -重估增值 natural resources -revaluation increments 1619 累積折耗 -天然資源 accumulated depletion - natural resources 17 無形資產(chǎn) intangible assets 171 商標(biāo)權(quán) trademarks 1711 商標(biāo)權(quán) trademarks 172 專利權(quán) patents 1721 專利權(quán) patents 173 特許權(quán) franchise

18、 1731 特許權(quán) franchise 174 著作權(quán) copyright 1741 著作權(quán) copyright 175 計(jì)算機(jī)軟件 computer software 1751 計(jì)算機(jī)軟件 computer software cost 176 商譽(yù) goodwill 1761 商譽(yù) goodwill 177 開辦費(fèi) organization costs 1771 開辦費(fèi) organization costs 178 其它無形資產(chǎn) other intangibles 1781 遞延退休金成本 deferred pension costs 1782 租賃權(quán)益改良 leasehold improv

19、ements 1788 其它無形資產(chǎn)-其它 other intangible assets - other 18 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 costs 1812 長期預(yù)付租金 long-term prepaid rent 1813 長期預(yù)付保險(xiǎn)費(fèi) long-term prepaid insurance 1814 遞延所得稅資產(chǎn) deferred income tax assets 1815 預(yù)付退休金 prepaid pension cost 1818 其它遞延資產(chǎn)

20、 other deferred assets 182 閑置資產(chǎn) idle assets 1821 閑置資產(chǎn) idle assets 184 長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 long-term notes , accounts and overdue receivables 1841 長期應(yīng)收票據(jù) long-term notes receivable 1842 長期應(yīng)收帳款 long-term accounts receivable 1843 催收帳款 overdue receivables 1847 長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款-關(guān)系人 long-term notes, accounts and

21、 overdue receivables- related parties 1848 其它長期應(yīng)收款項(xiàng) other long-term receivables 1849 備抵呆帳-長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables 185 出租資產(chǎn) assets leased to others 1851 出租資產(chǎn) assets leased to others 1858 出租資產(chǎn) -重估增值 assets leased to others

22、 - incremental value from revaluation 1859 累積折舊 -出租資產(chǎn) accumulated depreciation - assets leased to others 186 存出保證金 refundable deposit 1861 存出保證金 refundable deposits 188 雜項(xiàng)資產(chǎn) miscellaneous assets 1881 受限制存款 certificate of deposit - restricted 1888 雜項(xiàng)資產(chǎn) -其它 miscellaneous assets - other 2 負(fù)債 liabilitie

23、s 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 overdraft 2112 銀行借款 bank loan 2114 短期借款 -業(yè)主 short-term borrowings - owners 2115 短期借款 -員工 short-term borrowings - employees 2117 短期借款 -關(guān)系人 short-term borrowings- related parties 2118 短期借款 -其它 short-term borrowings -

24、other 212 應(yīng)付短期票券 short-term notes and bills payable 2121 應(yīng)付商業(yè)本票 commercial paper payable 2122 銀行承兌匯票 bank acceptance 2128 其它應(yīng)付短期票券 other short-term notes and bills payable 2129 應(yīng)付短期票券折價(jià) discount on short-term notes and bills payable 213 應(yīng)付票據(jù) notes payable 2131 應(yīng)付票據(jù) notes payable 2137 應(yīng)付票據(jù) -關(guān)系人 notes

25、 payable - related parties 2138 其它應(yīng)付票據(jù) other notes payable 214 應(yīng)付帳款 accounts pay able 2141 應(yīng)付帳款 accounts payable 2147 應(yīng)付帳款 -關(guān)系人 accounts payable - related parties 216 應(yīng)付所得稅 income taxes payable 2161 應(yīng)付所得稅 income tax payable 217 應(yīng)付費(fèi)用 accrued expenses 2171 應(yīng)付薪工 accrued payroll 2172 應(yīng)付租金 accrued rent p

26、ayable 2173 應(yīng)付利息 accrued interest payable 2174 應(yīng)付營業(yè)稅 accrued vat payable 2175 應(yīng)付稅捐 -其它 accrued taxes payable- other 2178 其它應(yīng)付費(fèi)用 other accrued expenses payable 218219 其它應(yīng)付款 other payables 2181 應(yīng)付購入遠(yuǎn)匯款 forward exchange contract payable 2182 應(yīng)付遠(yuǎn)匯款 -外幣 forward exchange contract payable - foreign currenc

27、ies 2183 買賣遠(yuǎn)匯溢價(jià) premium on forward exchange contract 2184 應(yīng)付土地房屋款 payables on land and building purchased 2185 應(yīng)付設(shè)備款 payables on equipment 2187 其它應(yīng)付款 -關(guān)系人 other payables - related parties 2191 應(yīng)付股利 dividend payable 2192 應(yīng)付紅利 bonus payable 2193 應(yīng)付董監(jiān)事酬勞 compensation payable to directors and supervisor

28、s 2198 其它應(yīng)付款 -其它 other payables - other 226 預(yù)收款項(xiàng)advance receipts 2261 預(yù)收貨款 sales revenue received in advance 2262 預(yù)收收入 revenue received in advance 2268 其它預(yù)收款 other advance receipts 227 一年或一營業(yè)周期內(nèi)到期長期負(fù)債 long-term liabilities -current portion 2271 一年或一營業(yè)周期內(nèi)到期公司債 corporate bonds payable - current portio

29、n 2272 一年或一營業(yè)周期內(nèi)到期長期借款 long-term loans payable - current portion 2273 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable due within one year or one operating cycle 2277 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人 long-term notes and accounts payables to related parties - current portion 2278 其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債 o

30、ther long-term lia- bilities - current portion 228229 其它流動(dòng)負(fù)債 other current liabilities 2281 銷項(xiàng)稅額 vat received(or output tax) 2283 暫收款 temporary receipts 2284 代收款 receipts under custody 2285 估計(jì)售后服務(wù)/保固負(fù)債 estimated warranty liabilities 2291 遞延所得稅負(fù)債 deferred income tax liabilities 2292 遞延兌換利益 deferred f

31、oreign exchange gain 2293 業(yè)主(股東)往來 owners' current account 2294 同業(yè)往來 current account with others 2298 其它流動(dòng)負(fù)債-其它 other current liabilities - others 23 長期負(fù)債 long-term liabilities 231 應(yīng)付公司債 corporate bonds payable 2311 應(yīng)付公司債 corporate bonds payable 2319 應(yīng)付公司債溢(折)價(jià) premium(discount) on corporate bon

32、ds payable 232 長期借款 long-term loans payable 2321 長期銀行借款 long-term loans payable - bank 2324 長期借款 -業(yè)主 long-term loans payable - owners 2325 長期借款 -員工 long-term loans payable - employees 2327 長期借款 -關(guān)系人 long-term loans payable - related parties 2328 長期借款 -其它 long-term loans payable - other 233 長期應(yīng)付票據(jù)及款項(xiàng)

33、 long-term notes and accounts payable 2331 長期應(yīng)付票據(jù) long-term notes payable 2332 長期應(yīng)付帳款 long-term accounts pay-able 2333 長期應(yīng)付租賃負(fù)債 long-term capital lease liabilities 2337 長期應(yīng)付票據(jù)及款項(xiàng) -關(guān)系人 long-term notes and accounts payable - related parties 2338 其它長期應(yīng)付款項(xiàng) other long-term payables 234 估計(jì)應(yīng)付土地增值稅 accrued

34、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-able 235 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 liabilities 238 其它長期負(fù)債 other long-term liabilities 2388 其它長期負(fù)債-其它 other long-term liabilities - other 28 其它負(fù)債 other liabi

35、lities 281 遞延負(fù)債 deferred liabilities 2811 遞延收入 deferred revenue 2814 遞延所得稅負(fù)債 deferred income tax liabilities 2818 其它遞延負(fù)債 other deferred liabilities 286 存入保證金 deposits received 2861 存入保證金 guarantee deposit received 288 雜項(xiàng)負(fù)債 miscellaneous liabilities 2888 雜項(xiàng)負(fù)債 -其它 miscellaneous liabilities - other 3 業(yè)

36、主權(quán)益 owners' equity 31 資本 capital 311 資本（或股本） capital 3111 普通股股本 capital - common stock 3112 特別股股本 capital - preferred stock 3113 預(yù)收股本 capital collected in advance 3114 待分配股票股利 stock dividends to be distributed 3115 資本 capital 32 資本公積 additional paid-in capital 321 股票溢價(jià) paid-in capital in excess

37、of par 3211 普通股股票溢價(jià) paid-in capital in excess of par- common stock 3212 特別股股票溢價(jià) paid-in capital in excess of par- preferred stock 323 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation 3231 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation 324 處分資產(chǎn)溢價(jià)公積 capital surplus from gain on disposal of assets 32

38、41 處分資產(chǎn)溢價(jià)公積 capital surplus from gain on disposal of assets 325 合并公積 capital surplus from business combination 3251 合并公積 capital surplus from business combination 326 受贈(zèng)公積 donated surplus 3261 受贈(zèng)公積 donated surplus 328 其它資本公積 other additional paid-in capital 3281 權(quán)益法長期股權(quán)投資資本公積 additional paid-in capi

39、tal from investee under equity method 3282 資本公積- 庫藏股票交易 additional paid-in capital - treasury stock trans-actions 33 保留盈余(或累積虧損) retained earnings (accumulated deficit) 331 法定盈余公積 legal reserve 3311 法定盈余公積 legal reserve 332 特別盈余公積 special reserve 3321 意外損失準(zhǔn)備 contingency reserve 3322 改良擴(kuò)充準(zhǔn)備 improveme

40、nt and expansion reserve 3323 償債準(zhǔn)備 special reserve for redemption of liabilities 3328 其它特別盈余公積 other special reserve 335 未分配盈余(或累積虧損) retained earnings-unappropriated (or accumulated deficit) 3351 累積盈虧 accumulated profit or loss 3352 前期損益調(diào)整 prior period adjustments 3353 本期損益 net income or loss for c

41、urrent period 34 權(quán)益調(diào)整 equity adjustments 341 長期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失 unrealized loss on market value decline of long-term equity investments 3411 長期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失 unrealized loss on market value decline of long-term equity investments 342 累積換算調(diào)整數(shù) cumulative translation adjustment 3421 累積換算調(diào)整數(shù) cumulative translat

42、ion adjustments 343 未認(rèn)列為退休金成本之凈損失 net loss not recognized as pension cost 3431 未認(rèn)列為退休金成本之凈損失 net loss not recognized as pension costs 35 庫藏股 treasury stock 351 庫藏股 treasury stock 3511 庫藏股 treasury stock 36 少數(shù)股權(quán) minority interest 361 少數(shù)股權(quán) minority interest 3611 少數(shù)股權(quán) minority interest 4 營業(yè)收入 operating

43、 revenue 41 銷貨收入 sales revenue 411 銷貨收入 sales revenue 4111 銷貨收入 sales revenue 4112 分期付款銷貨收入 installment sales revenue 417 銷貨退回 sales return 4171 銷貨退回 sales return 419 銷貨折讓 sales allowances 4191 銷貨折讓 sales discounts and allowances 46 勞務(wù)收入 service revenue 461 勞務(wù)收入 service revenue 4611 勞務(wù)收入 service rev

44、enue 47 業(yè)務(wù)收入 agency revenue 471 業(yè)務(wù)收入 agency revenue 4711 業(yè)務(wù)收入 agency revenue 48 其它營業(yè)收入 other operating revenue 488 其它營業(yè)收入-其它 other operating revenue 4888 其它營業(yè)收入-其它 other operating revenue - other 5 營業(yè)成本 operating costs 51 銷貨成本 cost of goods sold 511 銷貨成本 cost of goods sold 5111 銷貨成本 cost of goods so

45、ld 5112 分期付款銷貨成本 installment cost of goods sold 512 進(jìn)貨 purchases 5121 進(jìn)貨 purchases 5122 進(jìn)貨費(fèi)用 purchase expenses 5123 進(jìn)貨退出 purchase returns 5124 進(jìn)貨折讓 charges on purchased merchandise 513 進(jìn)料 materials purchased 5131 進(jìn)料 material purchased 5132 進(jìn)料費(fèi)用 charges on purchased material 5133 進(jìn)料退出 material purcha

46、se returns 5134 進(jìn)料折讓 material purchase allowances 514 直接人工 direct labor 5141 直接人工 direct labor 515518 制造費(fèi)用 manufacturing overhead 5151 間接人工 indirect labor 5152 租金支出 rent expense, rent 5153 文具用品 office supplies (expense) 5154 旅費(fèi) travelling expense, travel 5155 運(yùn)費(fèi) shipping expenses, freight 5156 郵電費(fèi) p

47、ostage (expenses) 5157 修繕費(fèi) repair(s) and maintenance (expense ) 5158 包裝費(fèi) packing expenses 5161 水電瓦斯費(fèi) utilities (expense) 5162 保險(xiǎn)費(fèi) insurance (expense) 5163 加工費(fèi) manufacturing overhead - outsourced 5166 稅捐 taxes 5168 折舊 depreciation expense 5169 各項(xiàng)耗竭及攤提 various amortization 5172 伙食費(fèi) meal (expenses) 517

48、3 職工福利 employee benefits/welfare 5176 訓(xùn)練費(fèi) training (expense) 5177 間接材料 indirect materials 5188 其它制造費(fèi)用 other manufacturing expenses 56 勞務(wù)成本制 ervice costs 561 勞務(wù)成本 service costs 5611 勞務(wù)成本 service costs 57 業(yè)務(wù)成本 gency costs 571 業(yè)務(wù)成本 agency costs 5711 業(yè)務(wù)成本 agency costs 58 其它營業(yè)成本 other operating costs 588

49、 其它營業(yè)成本-其它 other operating costs-other 5888 其它營業(yè)成本-其它 other operating costs - other 6 營業(yè)費(fèi)用 operating expenses 61 推銷費(fèi)用 selling expenses 615618 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) sh

50、ipping 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 unco

51、llectible 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 625628 管理及總務(wù)費(fèi)用

52、 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, advert

53、isement 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