【正文】 Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽(yù) Goodwill 1805 無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 1815 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or ine 1901 長(zhǎng)期待攤費(fèi)用 Longterm deferred and prepaid expenses 1911 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or ine 191101待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or ine 191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or ine 二、負(fù)債類 Liability 短期負(fù)債 Current liability 2101 短期借款 Shortterm borrowing 2111 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應(yīng)付賬款 Account payable 2131 預(yù)收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費(fèi) Accrued welfarism 2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax payable 217101 應(yīng)交增值稅 value added tax payable 21710101 進(jìn)項(xiàng)稅額 Withholdings on VAT 21710102 已交稅金 Paying tax 21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover 21710104 減免稅款 Tax deduction 21710105 銷項(xiàng)稅額 Substituted money on VAT 21710106 出口退稅 Tax reimbursement for export 21710107 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT 21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax 21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover 21710110 未交增值稅 Unpaid VAT 217102 應(yīng)交營(yíng)業(yè)稅 Business tax payable 217103 應(yīng)交消費(fèi)稅 Consumption tax payable 217104 應(yīng)交資源稅 Resources tax payable 217105 應(yīng)交所得稅 Ine tax payable 217106 應(yīng)交土地增值稅 Increment tax on land value payable 217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable 217108 應(yīng)交房產(chǎn)稅 Housing property tax payable 217109 應(yīng)交土地使用稅 Tenure tax payable 217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable 217111 應(yīng)交個(gè)人所得稅 Personal ine tax payable 2176 其他應(yīng)交款 Other fund in conformity with paying 2181 其他應(yīng)付款 Other payables 2191 預(yù)提費(fèi)用 Drawing expense in advance 其他負(fù)債 Other liabilities 2201 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value 2211 預(yù)計(jì)負(fù)債 Anticipation liabilities 長(zhǎng)期負(fù)債 Longterm Liabilities 2301 長(zhǎng)期借款 Longterm loans 一年內(nèi)到期的長(zhǎng)期借款 Longterm loans due within one year 一年后到期的長(zhǎng)期借款 Longterm loans due over one year 2311 應(yīng)付債券 Bonds payable 231101 債券面值 Face value, Par value 231102 債券溢價(jià) Premium on bonds 231103 債券折價(jià) Discount on bonds 231104 應(yīng)計(jì)利息 Accrued interest 2321 長(zhǎng)期應(yīng)付款 Longterm account payable 應(yīng)付融資租賃款 Accrued financial lease outlay 一年內(nèi)到期的長(zhǎng)期應(yīng)付 Longterm account payable due within one year 一年后到期的長(zhǎng)期應(yīng)付 Longterm account payable over one year 2331 專項(xiàng)應(yīng)付款 Special payable 一年內(nèi)到期的專項(xiàng)應(yīng)付 Longterm special payable due within one year 一年后到期的專項(xiàng)應(yīng)付 Longterm special payable over one year 2341 遞延稅款 Deferral taxes 三、所有者權(quán)益類 OWNERS39。 EQUITY 資本 Capita 3101 實(shí)收資本(或股本) Paidup capital(or stock) 實(shí)收資本 Paiclup capital 實(shí)收股本 Paidup stock 3103 已歸還投資 Investment Returned 公積 3111 資本公積 Capital reserve 311101 資本(或股本)溢價(jià) Cpital(or Stock) premium 311102 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive noncash donate reserve 311103 股權(quán)投資準(zhǔn)備 Stock right investment reserves 311105 撥款轉(zhuǎn)入 Allocate sums changeover in 311