【文章內(nèi)容簡介】 。corporate bonds payable2319 應(yīng)付公司債溢(折)價premium(discount) on corporate bonds payable232 長期借款 longterm loans payable 2321 長期銀行借款longterm loans payable bank2324 長期借款 業(yè)主 longterm loans payable owners2325 長期借款 員工 longterm loans payable employees2327 長期借款 關(guān)系人 longterm loans payable related parties2328 長期借款 其它 longterm loans payable other233 長期應(yīng)付票據(jù)及款項 longterm notes and accounts payable 2331長期應(yīng)付票據(jù) longterm notes payable2332 長期應(yīng)付帳款 longterm accounts payable2333長期應(yīng)付租賃負(fù)債longterm capital lease liabilities2337 長期應(yīng)付票據(jù)及款項 關(guān)系人 Longterm notes and accounts payable related parties2338 其它長期應(yīng)付款項 other longterm payables234 估計應(yīng)付土地增值稅 accrued liabilities for land value increment tax 2341 估計應(yīng)付土地增值稅estimated accrued land value incremental tax payable235 應(yīng)計退休金負(fù)債 accrued pension liabilities 2351 應(yīng)計退休金負(fù)債accrued pension liabilities238 其它長期負(fù)債 other longterm liabilities 2388 其它長期負(fù)債其它 other longterm liabilities other28 其它負(fù)債 other liabilities 281 遞延負(fù)債 deferred liabilities 2811 遞延收入deferred revenue2814遞延所得稅負(fù)債deferred ine tax liabilities2818 其它遞延負(fù)債 other deferred liabilities286 存入保證金 deposits received 2861 存入保證金guarantee deposit received288 雜項負(fù)債 miscellaneous liabilities 2888 雜項負(fù)債 其它miscellaneous liabilities other2185應(yīng)付設(shè)備款Payables on equipment2187 其它應(yīng)付款 關(guān)系人 other payables related parties2191 應(yīng)付股利dividend payable2192 應(yīng)付紅利bonus payable2193 應(yīng)付董監(jiān)事酬勞 pensation payable to directors and supervisors2198其它應(yīng)付款 其它other payables other226 預(yù)收款項advance receipts 2261 預(yù)收貨款sales revenue received in advance2262 預(yù)收收入revenue received in advance2268 其它預(yù)收款other advance receipts227 一年或一營業(yè)周期內(nèi)到期長期負(fù)債 longterm liabilities current portion 2271 一年或一營業(yè)周期內(nèi)到期公司債corporate bonds payable current portion2272 一年或一營業(yè)周期內(nèi)到期長期借款longterm loans payable current portion2273一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項longterm notes and accounts payable due within one year or one operating cycle2277一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項關(guān)系人longterm notes and accounts payables to related parties current portion2278其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債other longterm lia bilities current portion228~229 其它流動負(fù)債 other current liabilities 2281 銷項稅額VAT received(or output tax)2283 暫收款temporary receipts2284 代收款receipts under custody2285估計售后服務(wù)/保固負(fù)債estimated warranty liabilities2291 遞延所得稅負(fù)債 deferred ine tax liabilities2292 遞延兌換利益deferred foreign exchange gain2293 業(yè)主(股東)往來owners39。 current account2294 同業(yè)往來current account with others2298 其它流動負(fù)債其它 other current liabilities others23 長期負(fù)債 longterm liabilities 231 應(yīng)付公司債 corporate bonds payable 2311 應(yīng)付公司債corporate bonds payable2319 應(yīng)付公司債溢(折)價premium(discount) on corporate bonds payable232 長期借款 longterm loans payable 2321 長期銀行借款longterm loans payable bank2324 長期借款 業(yè)主 longterm loans payable owners2325 長期借款 員工 longterm loans payable employees2327 長期借款 關(guān)系人 longterm loans payable related parties2328 長期借款 其它 longterm loans payable other233 長期應(yīng)付票據(jù)及款項 longterm notes and accounts payable 2331長期應(yīng)付票據(jù) longterm notes payable2332 長期應(yīng)付帳款 longterm accounts payable2333長期應(yīng)付租賃負(fù)債longterm capital lease liabilities2337 長期應(yīng)付票據(jù)及款項 關(guān)系人 Longterm notes and accounts payable related parties2338 其它長期應(yīng)付款項 other longterm payables234 估計應(yīng)付土地增值稅 accrued liabilities for land value increment tax 2341 估計應(yīng)付土地增值稅estimated accrued land value incremental tax payable235 應(yīng)計退休金負(fù)債 accrued pension liabilities 2351 應(yīng)計退休金負(fù)債accrued pension liabilities238 其它長期負(fù)債 other longterm liabilities 2388 其它長期負(fù)債其它 other longterm liabilities other28 其它負(fù)債 other liabilities 281 遞延負(fù)債 deferred liabilities 2811 遞延收入deferred revenue2814遞延所得稅負(fù)債deferred ine tax liabilities2818 其它遞延負(fù)債 other deferred liabilities286 存入保證金 deposits received 2861 存入保證金guarantee deposit received288 雜項負(fù)債 miscellaneous liabilities 2888 雜項負(fù)債 其它miscellaneous liabilities other3 業(yè)主權(quán)益 owners39。 equity 31 資本 capital 311 資本（或股本）capital3111 普通股股本 capital mon stock3112 特別股股本 capital preferred stock3113 預(yù)收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 資本 capital32 資本公積 additional paidin capital 321 股票溢價paidin capital in excess of par3211 普通股股票溢價paidin capital in excess of par mon stock3212 特別股股票溢價paidin capital in excess of par preferred stock323 資產(chǎn)重估增值準(zhǔn)備capital surplus from assets revaluation3231 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation324 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 assets325 合并公積capital surplus from business bination3