【正文】 nd accounts payable　　2331 長(zhǎng)期應(yīng)付票據(jù) longterm notes payable　　2332 長(zhǎng)期應(yīng)付帳款 longterm accounts payable　　2333 長(zhǎng)期應(yīng)付租賃負(fù)債 longterm capital lease liabilities　　2337 長(zhǎng)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(zhǎng)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(zhǎng)期負(fù)債 other longterm liabilities　　2388 其它長(zhǎng)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 stock　　3212 特別股股票溢價(jià) paidin capital in excess of par preferred stock　　323 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation　　3231 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation　　324 處分資產(chǎn)溢價(jià)公積 capital surplus from gain on disposal of assets　　3241 處分資產(chǎn)溢價(jià)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(zèng)公積 donated surplus　　3261 受贈(zèng)公積 donated surplus　　328 其它資本公積 other additional paidin capital　　3281 權(quán)益法長(zhǎng)期股權(quán)投資資本公積 additional paidin capital from investee under equity method　　3282 資本公積 庫(kù)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(zhǔn)備 contingency reserve　　3322 改良擴(kuò)充準(zhǔn)備 improvement and expansion reserve　　3323 償債準(zhǔn)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 net ine or loss for current period　　34 權(quán)益調(diào)整 equity adjustments　　341 長(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失 unrealized loss on market value decline of longterm equity investments　　3411 長(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)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(rèn)列為退休金成本之凈損失 net loss not recognized as pension cost　　3431 未認(rèn)列為退休金成本之凈損失 net loss not recognized as pension costs　　35 庫(kù)藏股 treasury stock　　351 庫(kù)藏股 treasury stock　　3511 庫(kù)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(yíng)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(wù)收入 service revenue　　461 勞務(wù)收入 service revenue　　4611 勞務(wù)收入 service revenue　　47 業(yè)務(wù)收入 agency revenue　　471 業(yè)務(wù)收入 agency revenue　　4711 業(yè)務(wù)收入 agency revenue　　48 其它營(yíng)業(yè)收入 other operating revenue　　488 其它營(yíng)業(yè)收入其它 other operating revenue　　4888 其它營(yíng)業(yè)收入其它 other operating revenue other　　5 營(yíng)業(yè)成本 operating costs　　51 銷貨成本 cost of goods sold　　511 銷貨成本 cost of goods sold　　5111 銷貨成本 cost of goods sold　　5112 分期付款銷貨成本 installment cost of goods sold　　512 進(jìn)貨 purchases　　5121 進(jìn)貨 purchases　　5122 進(jìn)貨費(fèi)用 purchase expenses　　5123 進(jìn)貨退出 purchase returns　　5124 進(jìn)貨折讓 charges on purchased merchandise　　513 進(jìn)料 materials purchased　　5131 進(jìn)料 material purchased　　5132 進(jìn)料費(fèi)用 charges on purchased material　　5133 進(jìn)料退出 material purchase returns　　5134 進(jìn)料折讓 material purchase allowances　　514 直接人工 direct labor　　5141 直接人工 direct labor　　515~518 制造費(fèi)用 manufacturing overhead　　5151 間接人工 indirect labor　　5152 租金支出 rent expense, rent　　5153 文具用品 office supplies (expense)　　5154 旅費(fèi) travelling expense, travel　　5155 運(yùn)費(fèi) shipping expenses, freight　　5156 郵電費(fèi) postage (expenses)　　5157 修繕費(fèi) repair(s) and maintenance (expense )　　5158 包裝費(fèi) packing expenses　　5161 水電瓦斯費(fèi) utilities (expense)　　5162 保險(xiǎn)費(fèi) insurance (expense)　　5163 加工費(fèi) manufacturing overhead outsourced　　5166 稅捐 taxes　　5168 折舊 depreciation expense　　5169 各項(xiàng)耗竭及攤提 various amortization　　5172 伙食費(fèi) meal (expenses)　　5173 職工福利 employee benefits/welfare　　5176 訓(xùn)練費(fèi) training (expense)　　5177 間接材料 indirect materials