【正文】 stock investments110102債券Shortterm bond investments110203基金Shortterm fund investments110110其他Other shortterm investments1102短期投資跌價準備Provision for loss on decline in value of shortterm investments1111應收票據(jù)Notes receivable1121應收股利Dividends receivable1131應收賬款Accounts receivable1133其他應收款Other receivable 1141壞賬準備Provision for bad debts1151預付賬款Advance to suppliers1161應收補貼款Subsidy receivable1201物資采購Materials purchased1211原材料Raw materials1221包裝物Containers1231低值易耗品Low cost and short lived articles1232材料成本差異 staff bonus and welfare fund314107利潤歸還投資Profit return of capital invested314108應付優(yōu)先股股利Preference share dividend payable314109提取任意盈余公積Extract for discretionary earning surplus314110應付普通股股利Ordinary share dividend payable314111轉(zhuǎn)作資本（或股本）的普通股股利Ordinary share dividend transfer to capital (or share)314115未分配利潤Undistributed profit4101生產(chǎn)成本Cost of production410101基本生產(chǎn)成本Basic production cost410102輔助生產(chǎn)成本Auxiliary production cost4105制造費用Manufacturing overheads4107勞務成本Labor cost5101主營業(yè)務收入Sales revenue5102其他業(yè)務收入Revenues from other operations5201投資收益Investment ine5203補貼收入Subsidy ine5301營業(yè)外收入Nonoperating profit5401主營