【正文】 erm loans due within one year一年后到期的長期借款 Longterm loans due over one year應(yīng)付債券 Bonds payable 債券面值 Face value, Par value債券溢價 Premium on bonds 債券折價 Discount on bonds 應(yīng)計利息 Accrued interest 長期應(yīng)付款 Longterm account payable應(yīng)付融資租賃款 Accrued financial lease outlay一年內(nèi)到期的長期應(yīng)付 Longterm account payable due within one year一年后到期的長期應(yīng)付 Longterm account payable over one year專項應(yīng)付款 Special payable一年內(nèi)到期的專項應(yīng)付 Longterm special payable due within one year一年后到期的專項應(yīng)付 Longterm special payable over one year遞延稅款 Deferral taxes三、所有者權(quán)益類 OWNERS39。 Equity 負債及所有者權(quán)益總計　Capital surplus 資本公積Including: Stateowned legal person’s capital 其中:國有法人資本Subscribed Capital 實收資本(股本)Including: Special reserve fund 其中:特準(zhǔn)儲備資金Total long term liabilities 長期負債合計Other current liabilities 其他流動負債 Taxes payable 應(yīng)交稅金Advances from customers 預(yù)收帳款Total intangible assets and other assets 無形及其他資產(chǎn)合計Improvement expenditure of fixed assets 固定資產(chǎn)改良支出Other long term assets 其他長期資產(chǎn)Among it: Specially approved reserving materials 其中:特準(zhǔn)儲備物資Unsettled G/L on fixed assets 待處理固定資產(chǎn)凈損失Net value of fixed assets 固定資產(chǎn)凈額Longterm debenture investment falling due in a year 一年內(nèi)到期的長期債權(quán)投資Other current assets 其他流動資產(chǎn)Accounts receivable 應(yīng)收帳款I(lǐng)nterest receivable 應(yīng)收利息Unsettled G/L on current assets 待處理流動資產(chǎn)凈損失Fixed assetscost 固定資產(chǎn)原價Less: Accumulated Depreciation 減：累計折舊Fixed assetsnet value 固定資產(chǎn)凈值Less: Impairment of fixed assets 減：固定資產(chǎn)減值準(zhǔn)備Construction in Progress 在建工程Deferred assets 遞延資產(chǎn)（長期待攤費用）Including: Fixed assets repair 其中:固定資產(chǎn)修理Accounts payab1e 應(yīng)付帳款Long term liabilities due within one year 一年內(nèi)到期的長期負債longterm accounts payable 長期應(yīng)付款Special accounts payable 專項應(yīng)付款Other longterm liabilities 其他長期負債Minority interests * 少數(shù)股東權(quán)益Legal person’s/ entity capital 法人資本Foreign businessmen’s capital 外商資本public welfare fund 公益金Unaffirmed investment loss * 未確認的投資損失（以“”號填列） 　 Total Liabilities amp。 01)Cash received from sales of goods or rendering of services 所收到的現(xiàn)金從銷售貨物或提供勞務(wù)s cheque 銀行匯票 Bank draft 信用卡 Credit card 信用證保證金 L/C Guarantee deposits存出投資款 Refundable deposits短期投資 Shortterm investments股票 Shortterm investments stock債券 Shortterm investments corporate bonds基金 Shortterm investments corporate funds其他 Shortterm investments other短期投資跌價準(zhǔn)備 Shortterm investments falling price reserves應(yīng)收款 Account receivable應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)收股利 Dividend receivable應(yīng)收利息 Interest receivable應(yīng)收賬款 Account receivable其他應(yīng)收款 Other notes receivable壞賬準(zhǔn)備 Bad debt reserves預(yù)付賬款 Advance money應(yīng)收補貼款 Cover deficit by state subsidies of receivable庫存資產(chǎn) Inventories物資采購 Supplies purchasing原材料 Raw materials包裝物 Wrappage 低值易耗品 Lowvalue consumption goods 材料成本差異 Materials cost variance 自制半成品 SemiFinished goods庫存商品 Finished goods商品進銷差價 Differences between purchasing and selling price委托加工物資 Work in process outsourced委托代銷商品 Trust to and sell the goods on a mission basis受托代銷商品 Commissioned and sell the goods on a mission basis存貨跌價準(zhǔn)備 Inventory falling price reserves分期收款發(fā)出商品 Collect money and send out the goods by stages待攤費用 Deferred and prepaid expenses長期投資 Longterm investment 長期股權(quán)投資 Longterm investment on stocks股票投資 Investment on stocks其他股權(quán)投資 Other investment on stocks長期債權(quán)投資 Longterm investment on bonds 債券投資 Investment on bonds 其他債權(quán)投資 Other investment on bonds長期投資減值準(zhǔn)備 Longterm investments depreciation reserves股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves債權(quán)投資減值準(zhǔn)備 Bcreditor39