【正文】 1431 房屋及建物 buildings 1438 房屋及建物 重估增值 buildings revaluation increments 1439 累積折舊 房屋及建物 accumulated depreciation buildings 144~146 機 (器 )具及設備 machinery and equipment 1441 機 (器 )具 machinery 1448 機 (器 )具 重估增值 machinery revaluation increments 1449 累積折舊 機 (器 )具 accumulated depreciation machinery 151 租賃資產 leased assets 1511 租賃資產 leased assets 1519 累積折舊 租賃資產 accumulated depreciation leased assets 152 租賃權益改良 leasehold improvements 1521 租賃權益改良 leasehold improvements 1529 累積折 舊 租賃權益改良 accumulated depreciation leasehold improvements 156 未完工程及預付購置設備款 construction in progress and prepayments forequipment 1561 未完工程 construction in progress 1562 預付購置設備款 prepayment for equipment 158 雜項固定資產 miscellaneous property, plant, and equipment 1581 雜項固定資產 miscellaneous property, plant, and equipment 1588 雜項固定資產 重估增值 miscellaneous property, plant, and equipment revaluation increments 1589 累積折舊 雜項固定資產 accumulated depreciation miscellaneous property, plant, and equipment 16 遞耗資產 depletable assets 161 遞耗資產 depletable assets 1611 天然資源 natural resources 1618 天然資源 重估增值 natural resources revaluation increments 1619 累積折耗 天然資源 accumulated depletion natural resources 17 無形資產 intangible assets 171 商標權 trademarks 1711 商標權 trademarks 172 專利權 patents 1721 專利權 patents 173 特許權 franchise 中國最大的管理資源中心 第 4 頁 共 12 頁 1731 特許權 franchise 174 著作權 copyright 1741 著作權 copyright 175 計算機軟件 puter software 1751 計算機軟件 puter software cost 176 商譽 goodwill 1761 商譽 goodwill 177 開辦費 anization costs 1771 開辦費 anization costs 178 其它無形資產 other intangibles 1781 遞延退休金成本 deferred pension costs 1782 租賃權益改良 leasehold improvements 1788 其它無形資產 其它 other intangible assets other 18 其它資產 other assets 181 遞延資產 deferred assets 1811 債券發(fā)行成本 deferred bond issuance costs 1812 長期預付租金 longterm prepaid rent 1813 長期預付保險費 longterm prepaid insurance 1814 遞延所得稅資產 deferred ine tax assets 1815 預付退休金 prepaid pension cost 1818 其它遞延資產 other deferred assets 182 閑置資產 idle assets 1821 閑置資產 idle assets 184 長期應收票據及款項與催收帳款 longterm notes , accounts and overdue receivables 1841 長期應收票據 longterm notes receivable 1842 長期應收帳款 longterm accounts receivable 1843 催收帳款 overdue receivables 1847 長期應收票據及款項與催收帳款 關系人 longterm notes, accounts and overdue receivables related parties 1848 其它長期應收款項 other longterm receivables 1849 備抵呆帳 長期應收票據及款項與催收帳款 allowance for uncollectible accounts longterm notes, accounts and overdue receivables 185 出租資產 assets leased to others 1851 出租資產 assets leased to others 1858 出租資產 重估增值 assets leased to others incremental value from revaluation 1859 累積折舊 出租資產 accumulated depreciation assets leased to others 186 存出保證金 refundable deposit 1861 存出保證金 refundable deposits 188 雜項資產 miscellaneous assets 1881 受限制存款 certificate of deposit restricted 1888 雜項資產 其它 miscellaneous assets other 二、 負債 liabilities 21~ 22 流動負債 current liabilities 中國最大的管理資源中心 第 5 頁 共 12 頁 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 關系人 shortterm borrowings related parties 2118 短期借款 其它 shortterm borrowings other 212 應付短期票券 shortterm notes and bills payable 2121 應付商業(yè)本票 mercial paper payable 2122 銀行承兌匯票 bank acceptance 2128 其它應付短期票券 other shortterm notes and bills payable 2129 應付短期票券折價 discount on shortterm notes and bills payable 213 應付票據 notes payable 2131 應付票據 notes payable 2137 應付票據 關系人 notes payable related parties 2138 其它應付票據 other notes payable 214 應付帳款 accounts pay able 2141 應付帳款 accounts payable 2147 應付帳款 關系人 accounts payable related parties 216 應付所得稅 ine taxes payable 2161 應付所得稅 ine tax payable 217 應付費用 accrued expenses 2171 應付薪工 accrued payroll 2172 應付租金 accrued rent payable 2173 應付利息 accrued interest payable 2174 應付營業(yè)稅 accrued VAT payable 2175 應付稅捐 其它 accrued taxes payable other 2178 其它應付費用 other accrued expenses payable 218~219 其它應付款 other payables 2181 應付購入遠匯款 forward exchange contract payable 2182 應付遠匯款 外幣 forward exchang