【正文】 current account 2294 同業(yè)往來 current account with others 2298 其它流動負債 其它 other current liabilities others 23 長期負債 longterm liabilities 231 應付公司債 corporate bonds payable 2311 應付公司債 corporate bonds payable 2319 應付公司債溢 (折 )價 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 長期應付票據(jù)及款項 longterm notes and accounts payable 2331 長期應付票據(jù) longterm notes payable 2332 長期應付帳款 longterm accounts payable 2333 長期應付租賃負債 longterm capital lease liabilities 2337 長期應付票據(jù)及款項 關(guān)系人 Longterm notes and accounts payable related parties 2338 其它長期應付款項 other longterm payables 234 估計應付土地增值稅 accrued liabilities for land value increment tax 2341 估計應付土地增值稅 estimated accrued land value incremental tax payable 235 應計退休金負債 accrued pension liabilities 2351 應計退休金負債 accrued pension liabilities 238 其它長期負債 other longterm liabilities 2388 其它長期負債 其它 other longterm liabilities other 28 其它負債 other liabilities 此資料來自 企業(yè) () , 大量管理資料下載 281 遞延負債 deferred liabilities 2811 遞延收入 deferred revenue 2814 遞延所得稅負債 deferred ine tax liabilities 2818 其它遞延負債 other deferred liabilities 286 存入保證金 deposits received 2861 存入保證金 guarantee deposit received 288 雜項負債 miscellaneous liabilities 2888 雜項負債 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 paidin capital in excess of par 3211 普通股股票溢價 paidin capital in excess of par mon stock 3212 特別股股票溢價 paidin capital in excess of par preferred stock 323 資產(chǎn)重估增值準備 capital surplus from assets revaluation 3231 資產(chǎn)重估增值準備 capital surplus from assets revaluation 324 處分資產(chǎn)溢價公積 capital surplus from gain on disposal of assets 3241 處分資產(chǎn)溢價公積 capital surplus from gain on disposal of assets 325 合并公積 capital surplus from business bination 3251 合并公積 capital surplus from business bination 326 受贈公積 donated surplus 3261 受贈公積 donated surplus 328 其它資本公積 other additional paidin capital 3281 權(quán)益法長期股權(quán)投資資本公積 additional paidin capital from investee under equity method 3282 資本公積 庫 藏股票交易 additional paidin capital treasury stock transactions 33 保留盈余 (或累積虧損 ) retained earnings (accumulated deficit) 331 法定盈余公積 legal reserve 3311 法定盈余公積 legal reserve 332 特別盈余公積 special reserve 3321 意外損失準備 contingency reserve 3322 改良擴充準備 improvement and expansion reserve 此資料來自 企業(yè) () , 大量管理資料下載 3323 償債準備 special reserve for redemption of liabilities 3328 其它特別盈余公積 other special reserve 335 未分配盈余 (或累積虧損 ) retained earningsunappropriated (or accumulated deficit) 3351 累積盈虧 accumulated profit or loss 3352 前期損益調(diào)整 prior period adjustments 3353 本期損益 ine or loss for current period 34 權(quán)益調(diào)整 equity adjustments 341 長期股權(quán)投資未實現(xiàn)跌價損失 unrealized loss on market value decline of longterm equity investments 3411 長期股權(quán)投資未實現(xiàn)跌價損失 unrealized loss on market value decline of longterm equity investments 342 累積換算調(diào)整數(shù) cumulative translation adjustment 3421 累積換算調(diào)整數(shù) cumulative translation adjustments 343 未認列為退休金成本之凈損失 loss not recognized as pension cost 3431 未認列 為退休金成本之凈損失 loss not recognized as pension costs 35 庫藏股 treasury stock 351 庫藏股 treasury stock 3511 庫藏股 treasury stock 36 少數(shù)股權(quán) minority interest 361 少數(shù)股權(quán) minority interest 3611 少數(shù)股權(quán) minority interest 4 營業(yè)收入 operating revenue 41 銷貨收入 sales revenue 411 銷貨收入 sales revenue 4111 銷貨收入 sales revenue 4112 分期付款銷貨收入 installment sales revenue 417 銷貨退回 sales return 4171 銷貨退回 sales return 419 銷貨折讓 sales allowances 4191 銷貨折讓 sales discounts and allowances 46 勞務收入 service revenue 461 勞務收入 service revenue 4611 勞務收入 service revenue 47 業(yè)務收入 agency revenue 471