5100銷貨成本                5200營業費用                                          5300營業外費損

          5101進貨                               5201薪資支出             5213職工福利                  5301利息支出

          5102進貨費用(加項)             5202租金支出            5214燃料費                       5302投資損失

         5103進貨退出(減項)             5203文具用品            5215修繕費                      5303出售資產損失

          5104進貨折讓(減項)             5204旅費                    5216書報雜誌                  5304商品盤損

          5105營業成本                       5205銷貨運費            5217伙食費                       5305其他損失

                                                          5206郵電費                5218佣金支出

                                                          5207水電費                5219捐贈

                                                          5208廣告費                5220呆帳損失

                                                          5209交際費                5221折舊

                                                          5210保險費                5222各項攤銷

                                                         5211稅捐                    5223開辦費

                                                          5212勞務費               5224雜費