【文章內(nèi)容簡(jiǎn)介】 ountsaccounts receivable118 其它應(yīng)收款other receivables1181 應(yīng)收出售遠(yuǎn)匯款forward exchange contract receivable1182 應(yīng)收遠(yuǎn)匯款外幣forward exchange contract receivableforeign currencies1183 買賣遠(yuǎn)匯折價(jià)discount on forward exchange contract1184 應(yīng)收收益earned revenue receivable1185 應(yīng)收退稅款ine tax refund receivable1187 其它應(yīng)收款關(guān)系人other receivablesrelated parties1188 其它應(yīng)收款其它other receivablesother1189 備抵呆帳其它應(yīng)收款allowance for uncollectible accountsother receivables121~122 存貨inventories1211 商品存貨merchandise inventory1212 寄銷商品consigned goods1213 在途商品goods in transit1219 備抵存貨跌價(jià)損失allowance for reduction of inventory to market1221 制成品finished goods1222 寄銷制成品consigned finished goods1223 副產(chǎn)品byproducts1224 在制品work in process1225 委外加工work in processoutsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 備抵存貨跌價(jià)損失allowance for reduction of inventory to market125 預(yù)付費(fèi)用prepaid expenses1251 預(yù)付薪資prepaid payroll1252 預(yù)付租金prepaid rents1253 預(yù)付保險(xiǎn)費(fèi)prepaid insurance1254 用品盤存office supplies1255 預(yù)付所得稅prepaid ine tax1258 其它預(yù)付費(fèi)用other prepaid expenses126 預(yù)付款項(xiàng)prepayments1261 預(yù)付貨款prepayment for purchases1268 其它預(yù)付款項(xiàng)other prepayments128~129 其它流動(dòng)資產(chǎn)other current assets1281 進(jìn)項(xiàng)稅額VAT paid ( or input tax)1282 留抵稅額excess VAT paid (or overpaid VAT)1283 暫付款temporary payments1284 代付款payment on behalf of others1285 員工借支advances to employees1286 存出保證金refundable deposits1287 受限制存款certificate of depositrestricted1291 遞延所得稅資產(chǎn)deferred ine tax assets1292 遞延兌換損失deferred foreign exchange losses1293 業(yè)主往來(lái)(股東往來(lái))owners39。(stockholders39。) current account1294 同業(yè)往來(lái)current account with others1298 其它流動(dòng)資產(chǎn)其它other current assetsother13 基金及長(zhǎng)期投資funds and longterm investments131 基金funds1311 償債基金redemption fund (or sinking fund)1312 改良及擴(kuò)充基金fund for improvement and expansion1313 意外損失準(zhǔn)備基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 長(zhǎng)期投資longterm investments1321 長(zhǎng)期股權(quán)投資longterm equity investments1322 長(zhǎng)期債券投資longterm bond investments1323 長(zhǎng)期不動(dòng)產(chǎn)投資longterm real estate investments1324 人壽保險(xiǎn)現(xiàn)金解約價(jià)值cash surrender value of life insurance1328 其它長(zhǎng)期投資other longterm investments1329 備抵長(zhǎng)期投資跌價(jià)損失allowance for excess of cost over market value of longterm investments14~ 15 固定資產(chǎn)property , plant, and equipment141 土地land1411 土地land1418 土地重估增值landrevaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物重估增值land improvementsrevaluation increments1429 累積折舊土地改良物accumulated depreciationland improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物重估增值buildingsrevaluation increments1439 累積折舊房屋及建物accumulated depreciationbuildings144~146 機(jī)(器)具及設(shè)備machinery and equipment1441 機(jī)(器)具machinery1448 機(jī)(器)具重估增值machineryrevaluation increments1449 累積折舊機(jī)(器)具accumulated depreciationmachinery151 租賃資產(chǎn)leased assets1511 租賃資產(chǎn)leased assets1519 累積折舊租賃資產(chǎn)accumulated depreciationleased assets152 租賃權(quán)益改良leasehold improvements1521 租賃權(quán)益改良leasehold improvements1529 累積折舊租賃權(quán)益改良accumulated depreciationleasehold improvements156 未完工程及預(yù)付購(gòu)置設(shè)備款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 預(yù)付購(gòu)置設(shè)備款prepayment for equipment158 雜項(xiàng)固定資產(chǎn)miscellaneous property, plant, and equipment1581 雜項(xiàng)固定資產(chǎn)miscellaneous property, plant, and equipment1588 雜項(xiàng)固定資產(chǎn)重估增值miscellaneous property, plant, and equipmentrevaluation increments1589 累積折舊雜項(xiàng)固定資產(chǎn)accumulated depreciationmiscellaneous property, plant, and equipment16 遞耗資產(chǎn)depletable assets161 遞耗資產(chǎn)depletable assets1611 天然資源natural resources1618 重估增值天然資源natural resourcesrevaluation increments1619 累積折耗天然資源accumulated depletionnatural resources17 無(wú)形資產(chǎn)intangible assets171 商標(biāo)權(quán)trademarks1711 商標(biāo)權(quán)trademarks172 專利權(quán)patents1721 專利權(quán)patents173 特許權(quán)franchise1731 特許權(quán)franchise174 著作權(quán)copyright1741 著作權(quán)copyright175 計(jì)算機(jī)軟件puter software1751 計(jì)算機(jī)軟件puter software cost176 商譽(yù)goodwill1761 商譽(yù)goodwill177 開(kāi)辦費(fèi)organization costs1771 開(kāi)辦費(fèi)organization costs178 其它無(wú)形資產(chǎn)other intangibles1781 遞延退休金成本deferred pension costs1782 租賃權(quán)益改良leasehold improvements1788 其它無(wú)形資產(chǎn)其它other intangible assetsother18 其它資產(chǎn)other assets181 遞延資產(chǎn)deferred assets1811 債券發(fā)行成本deferred bond issuance costs1812 長(zhǎng)期預(yù)付租金longterm prepaid rent1813 長(zhǎng)期預(yù)付保險(xiǎn)費(fèi)longterm prepaid insurance1814 遞延所得稅資產(chǎn)deferred ine tax assets1815 預(yù)付退休金prepaid pension cost1818 其它遞延資產(chǎn)other deferred assets182 閑置資產(chǎn)idle assets1821 閑置資產(chǎn)idle assets184 長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款longterm notes , accounts and overdue receivables1841 長(zhǎng)期應(yīng)收票據(jù)longterm notes receivable1842 長(zhǎng)期應(yīng)收帳款longterm accounts receivable1843 催收帳款overdue receivables1847 長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款關(guān)系人longterm notes, accounts and overdue receivablesrelated parties1848 其它長(zhǎng)期應(yīng)收款項(xiàng)other longterm receivables1849 備抵呆帳長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款allowance for uncollectible accountslongterm notes, accounts and overdue receivables185 出租資產(chǎn)assets leased to others1851 出租資產(chǎn)assets leased to others1858 出租資產(chǎn)重估增值assets leased to othersincremental value from revaluation1859 累積折舊出租資產(chǎn)accumulated depreciationassets leased to others186 存出保證金refundable deposit1861 存出保證金refundable deposits188 雜項(xiàng)資產(chǎn)miscellaneous assets1881 受限制存款certificate of depositrestricted1888 雜項(xiàng)資產(chǎn)其它miscellaneous assetsother2 負(fù)債liabilities21~ 22 流動(dòng)負(fù)債current liabilities211 短期借款shortterm borrowings(debt)2111 銀行透支bank overdraft2112 銀行借款bank loan2114 短期借款業(yè)主shortterm borrowingsowners2115