312103法定公益金 Legal public welfare fund 312104储备基金 Reserve fund 312105企业发展基金 Enterprise expension fund 312106利润归还投资 Profits capitalizad on return of investment 利润 Profits 3131本年利润 Current year profits 3141利润分配 Profit distribution 314101其他转入 Other changeover in 314102提取法定盈余公积 Withdrawal legal surplus 314103提取法定公益金 Withdrawal legal public welfare funds 314104提取储备基金 Withdrawal reserve fund 314105提取企业发展基金 Withdrawal reserve for business expansion 314106提取职工奖励及福利基金 Withdrawal staff and workers bonus and welfare fund 314107利润归还投资 Profits capitalizad on return of investment 314108应付优先股股利 Preferred Stock dividends payable 314109提取任意盈余公积 Withdrawal other common accumulation fund 314110应付普通股股利 Common Stock dividends payable 31411转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) 314115分配利润 Undistributed profit 四、成本类Cost 4101生产成本 Cost of manufacture 410101基本生产成本 Base cost of manufacture 410102辅助生产成本 Auxiliary cost of manufacture 4105制造费用 Manufacturing overhead 材料费 Materials 管理人员工资 Executive Salaries 奖金 退职金 Retirement allowance 补贴 外保劳务费 Outsourcing fee 福利费 Employee benefits/welfare 会议费 Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent 管理费 Maintenance 车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance'312103 法定公益金 Legal public welfare fund '312104 储备基金 Reserve fund '312105 企业发展基金 Enterprise expension fund '312106 利润归还投资 Profits capitalizad on return of investment 利润 Profits 3131 本年利润 Current year profits 3141 利润分配 Profit distribution '314101 其他转入 Other chengeover in '314102 提取法定盈余公积 Withdrawal legal surplus '314103 提取法定公益金 Withdrawal legal public welfare funds '314104 提取储备基金 Withdrawal reserve fund '314105 提取企业发展基金 Withdrawal reserve for business expansion '314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资 Profits capitalizad on return of investment '314108 应付优先股股利 Preferred Stock dividends payable '314109 提取任意盈余公积 Withdrawal other common accumulation fund '314110 应付普通股股利 Common Stock dividends payable '314111 转作资本(或股本) 的普通股股利 Common Stock dividends change to assets(or stock) '314115 未分配利润 Undistributed profit 四、成本类 Cost 4101 生产成本 Cost of manufacture '410101 基本生产成本 Base cost of manufacture '410102 辅助生产成本 Auxiliary cost of manufacture 4105 制造费用 Manufacturing overhead 材料费 Materials 管理人员工资 Executive Salaries 奖金 Wages 退职金 Retirement allowance 补贴 Bonus 外保劳务费 Outsourcing fee 福利费 Employee benefits/welfare 会议费 Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 Correspondence 电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent 管理费 Maintenance 车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance