【正文】 administrative expenses 625~628 管理及總務(wù)費用 general amp。(stockholders39。) current account 1294 同業(yè)往來 current account with others 1298 其它流動資產(chǎn)其它 other current assets other 13 基金及長期投資 funds and longterm investments 131 基金 funds 1311 償債基金 redemption fund (or sinking fund) 1312 改良及擴充基金 fund for improvement and expansion 1313 意外損失準(zhǔn)備基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 長期投資 longterm investments 1321 長期股權(quán)投資 longterm equity investments 1322 長期債券投資 longterm bond investments 1323 長期不動產(chǎn)投資 longterm real estate investments 1324 人壽保險現(xiàn)金解約價值 cash surrender value of life insurance 1328 其它長期投資 other longterm investments 1329 備抵長期投資跌價損失 allowance for excess of cost over market value of longterm investments 14~ 15 固定資產(chǎn) property , plant, and equipment 141 土地 land 1411 土地 land 1418 土地重估增值 land revaluation increments 142 土地改良物 land improvements 1421 土地改良物 land improvements 1428 土地改良物 重估增值 land improvements revaluation increments 1429 累積折舊 土地改良物 accumulated depreciation land improvements 143 房屋及建物 buildings 1431 房屋及建物 buildings 1438 房屋及建物 重估增值 buildings revaluation increments 1439 累積折舊 房屋及建物 accumulated depreciation buildings 144~146 機(器)具及設(shè)備 machinery and equipment 1441 機(器)具 machinery 1448 機(器)具 重估增值 machinery revaluation increments 1449 累積折舊 機(器)具 accumulated depreciation machinery 151 租賃資產(chǎn) leased assets 1511 租賃資產(chǎn) leased assets 1519 累積折舊 租賃資產(chǎn) accumulated depreciation leased assets 152 租賃權(quán)益改良 leasehold improvements 1521 租賃權(quán)益改良 leasehold improvements 1529 累積折舊 租賃權(quán)益改良 accumulated depreciation leasehold improvements 156 未完工程及預(yù)付購置設(shè)備款 construction in progress and prepayments for equipment 1561 未完工程 construction in progress 1562 預(yù)付購置設(shè)備款 prepayment for equipment 158 雜項固定資產(chǎn) miscellaneous property, plant, and equipment 1581 雜項固定資產(chǎn) miscellaneous property, plant, and equipment 1588 雜項固定資產(chǎn)重估增值 miscellaneous property, plant, and equipment revaluation increments 1589 累積折舊 雜項固定資產(chǎn) accumulated depreciation miscellaneous property, plant, and equipment 16 遞耗資產(chǎn) depletable assets 161 遞耗資產(chǎn) depletable assets 1611 天然資源 natural resources 1618 天然資源 重估增值 natural resources revaluation increments 1619 累積折耗 天然資源 accumulated depletion natural resources 17 無形資產(chǎn) intangible assets 171 商標(biāo)權(quán) trademarks 1711 商標(biāo)權(quán) trademarks 172 專利權(quán) patents 1721 專利權(quán) patents 173 特許權(quán) franchise 1731 特許權(quán) franchise 174 著作權(quán) copyright 1741 著作權(quán) copyright 175 計算機軟件 puter software 1751 計算機軟件 puter software cost 176 商譽 goodwill 1761 商譽 goodwill 177 開辦費 organization costs 1771 開辦費 organization costs 178 其它無形資產(chǎn) other intangibles 1781 遞延退休金成本 deferred pension costs 1782 租賃權(quán)益改良 leasehold improvements 1788 其它無形資產(chǎn)其它 other intangible assets other 18 其它資產(chǎn) other assets 181 遞延資產(chǎn) deferred assets 1811 債券發(fā)行成本 deferred bond issuance costs 1812 長期預(yù)付租金 longterm prepaid rent 1813 長期預(yù)付保險費 longterm prepaid insurance 1814 遞延所得稅資產(chǎn) deferred ine tax assets 1815 預(yù)付退休金 prepaid pension cost 1818 其它遞延資產(chǎn) other deferred assets 182 閑置資產(chǎn) idle assets 1821 閑置資產(chǎn) idle assets 184 長期應(yīng)收票據(jù)及款項與催收帳款 longterm notes , accounts and overdue receivables 1841 長期應(yīng)收票據(jù) longterm notes receivable 1842 長期應(yīng)收帳款 longterm accounts receivable 1843 催收帳款 overdue receivables 1847 長期應(yīng)收票據(jù)及款項與催收帳款關(guān)系人 longterm notes, accounts and overdue receivables related parties 1848 其它長期應(yīng)收款項 other longterm receivables 1849 備抵呆帳長期應(yīng)收票據(jù)及款項與催收帳款 allowance for uncollectible accounts longterm notes, accounts and overdue receivables 185 出租資產(chǎn) assets leased to others 1851 出租資產(chǎn) assets leased to others 1858 出租資產(chǎn) 重估增值 assets leased to others incremental value from revaluation 1859 累積折舊 出租資產(chǎn) accumulated depreciation assets leased to others 186 存出保證金 refundable deposit 1861 存出保證金 refundable deposits 188 雜項資產(chǎn) miscellaneous assets 1881 受限制存款 certificate of deposit restricted 1888 雜項資產(chǎn) 其它 miscellaneous assets other 2 負(fù)債 liabilities 21~ 22 流動負(fù)債 current liabilities 211 短期借款 shortterm borrowing