費損　Expenses

性質別

 中文科目別Chinese Account Names 英文科目別English Account Names
營業成本

（銷貨成本）

Operating costs

 銷貨成本 Cost of goods sold
分期付款銷貨成本 Installment cost of goods sold
進貨（購貨） Purchases
進貨費用 Purchase expenses
進貨退出 Purchase returns
進貨折讓 Purchase discounts and allowances
進料 Material purchased
進料費用 Charges on purchased material
進料退出 Material purchase returns
進料折讓 Material purchase discounts and allowances
勞務成本 Service costs
業務成本 Agency costs
其他營業成本 Other operating costs
營業費用

Operating expenses

 薪資費用 Salary and Wages
推銷費用 Selling expenses
訓練費 Training expense
勞務費 Professional service fees
職工福利 Employee Benefits
燃料費 Training expense
租金費用 Rent expense
差旅費 Traveling expense
運費 Shipping expenses
文具用品 Supplies expense
郵電費 Postage and phone/Fax expense
水電瓦斯費 Utilities
廣告費 Advertisement
交際費 Entertainment
保險費 Insurance
稅捐 Taxes
佣金費用 Commission expense
呆帳 Bad debt losses
折舊 Depreciation
修繕費 Repair and maintenance expense
捐贈 Donations
伙食費 Food stipend
攤銷費用（各項攤銷） Amortizations
研究發展費用 Research and development expenses
營業外費用

Non-operating expenses

 利息費用 Interest expense
負債性特別股股息 Dividends on preferred stock liabilities
投資損失 Investment loss
金融資產評價損失 Loss on valuation of financial asset
金融負債評價損失 Loss on valuation of financial liability
採權益法認列之投資損失 Investment loss recognized under equity method
兌換損失 Foreign exchange loss
處分資產損失 Loss on disposal of investments
減損損失 Impairment loss
停工損失 Loss on work stoppages
災害損失 Casualty loss
存貨盤損（商品盤損） Loss on physical inventory
存貨跌價及呆滯損失 Loss for market price decline and obsolete and slow-moving inventories
其他營業外費損 Other non-operating expenses