【正文】 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 longterm prepaid rent 1813 長期預(yù)付保險(xiǎn)費(fèi) longterm prepaid insurance 1814 遞延所得稅資產(chǎn) deferred ine tax assets 1815 預(yù)付退休金 prepaid pension cost 1818 其它遞延資產(chǎn) 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 longterm notes , accounts and overdue receivables 1841 長期應(yīng)收票據(jù) longterm notes receivable 1842 長期應(yīng)收帳款 longterm 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 longterm notes, accounts and overdue receivables related parties 1848 其它長期應(yīng)收款項(xiàng) other longterm 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 longterm 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 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 liabilities 21~ 22 流動(dòng)負(fù)債 current liabilities 211 短期借款 shortterm borrowings(debt) 2111 銀行透支 bank overdraft 2112 銀行借款 bank loan 2114 短期借款 業(yè)主 shortterm borrowings owners 2115 短期借款 員工 shortterm borrowings employees 2117 短期借款 關(guān)系人 shortterm borrowings related parties 2118 短期借款 其它 shortterm borrowings other 212 應(yīng)付短期票券 shortterm notes and bills payable 2121 應(yīng)付商業(yè)本票 mercial paper payable 2122 銀行承兌匯票 bank acceptance 2128 其它應(yīng)付短期票券 other shortterm notes and bills payable 2129 應(yīng)付短期票券折價(jià) discount on shortterm 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 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 ine taxes payable 2161 應(yīng)付所得稅 ine 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 payable 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 218~219 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 currencies 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 pensation payable to directors and supervisors 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 longterm liabilities current portion 2271 一年或一營業(yè)周期內(nèi)到期公司債 corporate bonds payable current portion 2272 一年或一營業(yè)周期內(nèi)到期長期借款 longterm 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) longterm 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 longterm 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 other longterm lia bilities current portion 228~229 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 ine tax liabilities 2292 遞延兌 換利益 deferred foreign exchange gain 2293 業(yè)主 (股東 )往來 owners39。 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 longterm 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 bonds payable 232 長期借款 longterm loans payable 2321 長期銀行借款 longterm loans payable bank 2324 長期借款 業(yè)主 longterm loans payable owners 2325 長期借款 員工 longterm loans payable employees 2327 長期借款 關(guān)系人 longterm loans payable related parties 2328 長期借款 其它 longterm loans payable other 233 長期應(yīng)付票據(jù)及款項(xiàng) longterm notes and accounts payable 2331 長期應(yīng)付票據(jù) longterm notes payable 2332 長期應(yīng)付帳款 longterm accounts payable 2333 長期應(yīng)付租賃負(fù)債 longterm capital lease liabilities 2337 長期應(yīng)付票據(jù)及款項(xiàng) 關(guān)系人 Longterm notes and accounts payable related parties 2338 其它長期應(yīng)付款項(xiàng) other longterm payables 234 估計(jì)應(yīng)付土地增值稅 accrued liabilities for land value increment tax 2341 估計(jì)應(yīng)付土地增值稅 estimated accrued land value incremental tax payable 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 longterm liabilities 2388 其它長期負(fù)債 其它 other longterm liabilities other 28 其它負(fù)債 other liabilities 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 ine 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)主權(quán)益 owners39。 equity 31 資本 capital 311 資本（或股本） capital 3111 普通股股本 capital mon 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 paidin capital 321 股票溢價(jià) paidin capital in excess of par 3211 普通股股票溢價(jià) paidin capital in excess of par mon stoc