3101業主資本                                                4100營業收入          4200營業外收益

        3102業主往來                                                  4101銷     貨                       4201佣金收入

        3103本期損益                                                  4102銷貨退回                     4202利息收入

                                                                                    4103銷貨折讓                     4203租金收入

                                                                                     4104業務收入                    4204投資收入

                                                                                                                                           4205出售資產利益

                                                                                                                                           4206商品盤存

                                                                                                                                         4207其他收入