【正文】 es1618天然資源重估增值naturalresourcesrevaluationincrements1619累積折耗天然資源accumulateddepletionnaturalresources17無形資產(chǎn)intangibleassets171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putersoftware1751計(jì)算機(jī)軟件putersoftwarecost176商譽(yù)goodwill1761商譽(yù)goodwill177開辦費(fèi)organizationcosts1771開辦費(fèi)organizationcosts178其它無形資產(chǎn)otherintangibles1781遞延退休金成本deferredpensioncosts1782租賃權(quán)益改良leaseholdimprovements1788其它無形資產(chǎn)其它otherintangibleassetsother18其它資產(chǎn)otherassets181遞延資產(chǎn)deferredassets1811債券發(fā)行成本deferredbondissuancecosts1812長(zhǎng)期預(yù)付租金longtermprepaidrent1813長(zhǎng)期預(yù)付保險(xiǎn)費(fèi)longtermprepaidinsurance1814遞延所得稅資產(chǎn)deferredinetaxassets1815預(yù)付退休金prepaidpensioncost1818其它遞延資產(chǎn)otherdeferredassets182閑置資產(chǎn)idleassets1821閑置資產(chǎn)idleassets184長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款longtermnotes,accountsandoverduereceivables1841長(zhǎng)期應(yīng)收票據(jù)longtermnotesreceivable1842長(zhǎng)期應(yīng)收帳款longtermaccountsreceivable1843催收帳款overduereceivables1847長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款關(guān)系人longtermnotes,accountsandoverduereceivablesrelatedparties1848其它長(zhǎng)期應(yīng)收款項(xiàng)otherlongtermreceivables1849備抵呆帳長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款allowanceforuncollectibleaccountslongtermnotes,accountsandoverduereceivables185出租資產(chǎn)assetsleasedtoothers1851出租資產(chǎn)assetsleasedtoothers1858出租資產(chǎn)重估增值assetsleasedtoothersincrementalvaluefromrevaluation1859累積折舊出租資產(chǎn)accumulateddepreciationassetsleasedtoothers186存出保證金refundabledeposit1861存出保證金refundabledeposits188雜項(xiàng)資產(chǎn)miscellaneousassets1881受限制存款certificateofdepositrestricted1888雜項(xiàng)資產(chǎn)其它miscellaneousassetsother二、負(fù)債liabilities21~22流動(dòng)負(fù)債currentliabilities211短期借款shorttermborrowings（debt）2111銀行透支bankoverdraft2112銀行借款bankloan2114短期借款業(yè)主shorttermborrowingsowners2115短期借款員工shorttermborrowingsemployees2117短期借款關(guān)系人shorttermborrowingsrelatedparties2118短期借款其它shorttermborrowingsother212應(yīng)付短期票券shorttermnotesandbillspayable2121應(yīng)付商業(yè)本票mercialpaperpayable2122銀行承兌匯票bankacceptance2128其它應(yīng)付短期票券othershorttermnotesandbillspayable2129應(yīng)付短期票券折價(jià)discountonshorttermnotesandbillspayable213應(yīng)付票據(jù)notespayable2131應(yīng)付票據(jù)notespayable2137應(yīng)付票據(jù)關(guān)系人notespayablerelatedparties2138其它應(yīng)付票據(jù)othernotespayable214應(yīng)付帳款accountspayable2141應(yīng)付帳款accountspayable2147應(yīng)付帳款關(guān)系人accountspayablerelatedparties216應(yīng)付所得稅inetaxespayable2161應(yīng)付所得稅inetaxpayable217應(yīng)付費(fèi)用accruedexpenses2171應(yīng)付薪工accruedpayroll2172應(yīng)付租金accruedrentpayable2173應(yīng)付利息accruedinterestpayable2174應(yīng)付營(yíng)業(yè)稅accruedVATpayable2175應(yīng)付稅捐其它accruedtaxespayableother2178其它應(yīng)付費(fèi)用otheraccruedexpensespayable218~219其它應(yīng)付款otherpayables2181應(yīng)付購(gòu)入遠(yuǎn)匯款forwardexchangecontractpayable2182應(yīng)付遠(yuǎn)匯款外幣forwardexchangecontractpayableforeigncurrencies2183買賣遠(yuǎn)匯溢價(jià)premiumonforwardexchangecontract2184應(yīng)付土地房屋款payablesonlandandbuildingpurchased2185應(yīng)付設(shè)備款Payablesonequipment2187其它應(yīng)付款關(guān)系人otherpayablesrelatedparties2191應(yīng)付股利dividendpayable2192應(yīng)付紅利bonuspayable2193應(yīng)付董監(jiān)事酬勞pensationpayabletodirectorsandsupervisors2198其它應(yīng)付款其它otherpayablesother226預(yù)收款項(xiàng)advancereceipts2261預(yù)收貨款salesrevenuereceivedinadvance2262預(yù)收收入revenuereceivedinadvance2268其它預(yù)收款otheradvancereceipts227一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債longtermliabilitiescurrentportion2271一年或一營(yíng)業(yè)周期內(nèi)到期公司債corporatebondspayablecurrentportion2272一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期借款longtermloanspayablecurrentportion2273一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)longtermnotesandaccountspayableduewithinoneyearoroneoperatingcycle2277一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)關(guān)系人longtermnotesandaccountspayablestorelatedpartiescurrentportion2278其它一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債otherlongtermliabilitiescurrentportion228~229其它流動(dòng)負(fù)債othercurrentliabilities2281銷項(xiàng)稅額VATreceived（oroutputtax）2283暫收款temporaryreceipts2284代收款receiptsundercustody2285估計(jì)售后服務(wù)/保固負(fù)債estimatedwarrantyliabilities2291遞延所得稅負(fù)債deferredinetaxliabilities2292遞延兌換利益deferredforeignexchangegain2293業(yè)主（股東）往來owners^currentaccount2294同業(yè)往來currentaccountwithothers2298其它流動(dòng)負(fù)債其它othercurrentliabilitiesothers23長(zhǎng)期負(fù)債longtermliabilities231應(yīng)付公司債corporatebondspayable2311應(yīng)付公司債corporatebondspayable2319應(yīng)付公司債溢（折）價(jià)premium（discount）oncorporatebondspayable232長(zhǎng)期借款longtermloanspayable2321長(zhǎng)期銀行借款longtermloanspayablebank2324長(zhǎng)期借款業(yè)主longtermloanspayableowners2325長(zhǎng)期借款員工longtermloanspayableemployees2327長(zhǎng)期借款關(guān)系人longtermloanspayablerelatedparties2328長(zhǎng)期借款其它longtermloanspayableother233長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)longtermnotesandaccountspayable2331長(zhǎng)期應(yīng)付票據(jù)longtermnotespayable2332長(zhǎng)期應(yīng)付帳款longtermaccountspayable2333長(zhǎng)期應(yīng)付租賃負(fù)債longtermcapitalleaseliabilities2337長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)關(guān)系人Longtermnotesandaccountspayablerelatedparties2338其它長(zhǎng)期應(yīng)付款項(xiàng)otherlongtermpayables234估計(jì)應(yīng)付土地增值稅accruedliabilitiesforlandvalueincrementtax2341估計(jì)應(yīng)付土地增值稅estimatedaccruedlandvalueincrementaltaxpayable235應(yīng)計(jì)退休金負(fù)債accruedpensionliabilities2351應(yīng)計(jì)退休金負(fù)債accruedpensionliabilities238其它長(zhǎng)期負(fù)債otherlongtermliabilities2388其它長(zhǎng)期負(fù)債其它otherlongtermliabilitiesother28其它負(fù)債otherliabilities281遞延負(fù)債deferredliabilities2811遞延收入deferredrevenue2814遞延所得稅負(fù)債deferredinetaxliabilities2818其它遞延負(fù)債otherdeferredliabilities286存入保證金depositsreceived2861存入保證金guaranteedepositreceived288雜項(xiàng)負(fù)債miscellaneousliabilities2888雜項(xiàng)負(fù)債其它miscellaneousliabilitiesother三、業(yè)主權(quán)益owners^equity31資本capital311資本（或股本）capital3111普通股股本capitalmonstock3112特別股股本capitalpreferredstock3113預(yù)收股本capitalcollectedinadvance3114待分配股票股利stockdividendstobedistributed3115資本capital32資本公積additionalpaidincapital321股票溢價(jià)paidincapitalinexcessofpar3211普通股股票溢價(jià)paidincapitalinexcessofparmonstock3212特別股股票溢價(jià)paidincapitalinexce