【正文】 od 328 其它資本公積 3261 donated surplus 3251 合并公積 capital surplus from business bination capital surplus from business bination capital surplus from gain on disposal of assets capital surplus from gain on disposal of assets 3231 資產重估增值準備 capital surplus from assets revaluation capital surplus from assets revaluation paidin capital in excess of par preferred stock paidin capital in excess of par mon stock 321 股票溢價 3115 資本 capital 3114 待分配股票股利 3113 預收股本 3111 普通股股本 capital mon stock capital 31 資本 capital miscellaneous liabilities other 288 雜項負債 miscellaneous liabilities 2861 存入保證金 2818 其它遞延負債 other deferred liabilities 遞延所得稅負債 deferred revenue 281 遞延負債 deferred liabilities 2388 其它長期負債其它 other longterm liabilities other accrued pension liabilities 235 應計退休金負債 accrued pension liabilities 2341 估計應付土地增值稅 2338 其它長期應付款項 other longterm payables longterm capital lease liabilities 2333 長期應付票據 longterm notes payable 233 長期應付票據及款項 longterm notes and accounts payable 2327 長期借款 關系人 longterm loans payable related parties 2324 長期借款 業(yè)主 longterm loans payable owners 2321 長期銀行借款 premium(discount) on corporate bonds payable corporate bonds payable 231 應付公司債 corporate bonds payable 2298 其它流動負債其它 other current liabilities others 2294 同業(yè)往來 2293 業(yè)主(股東)往來 2292 遞延兌換利益 estimated warranty liabilities 2285 2284 代收款 2283 暫收款 2281 銷項稅額 other longterm lia bilities current portion 2278 一年或一營業(yè)周期內到期長期應付票據及款項關系人 longterm notes and accounts payable due within one year or one operating cycle 2273 2272 一年或一營業(yè)周期內到期長期借款 2271 一年或一營業(yè)周期內到期公司債 other advance receipts revenue received in advance sales revenue received in advance 226 預收款項advance receipts 其它應付款 其它 2193 應付董監(jiān)事酬勞 pensation payable to directors and supervisors 2192 應付紅利 2191 應付股利 Payables on equipment 2185 2184 應付土地房屋款 2183 買賣遠匯溢價 2182 應付遠匯款 外幣 218~219 其它應付款 other payables 2178 其它應付費用 accrued VAT payable accrued interest payable accrued rent payable 2171 應付薪工 accrued payroll ine tax payable 216 應付所得稅 ine taxes payable accounts payable 214 應付帳款 accounts pay able 其它應付票據 2137 應付票據 關系人 notes payable related parties 2131 應付票據 discount on shortterm notes and bills payable 2129 2128 其它應付短期票券 銀行承兌匯票 2121 應付商業(yè)本票 mercial paper payable shortterm borrowings other shortterm borrowings related parties 2117 2115 短期借款 員工 2114 短期借款 業(yè)主 bank overdraft 211 短期借款 shortterm borrowings(debt) miscellaneous assets other 2 負債 liabilities 1888 1881 受限制存款 refundable deposits 186 存出保證金 refundable deposit 1859 累積折舊 出租資產 1858 出租資產 重估增值 1851 出租資產 allowance for uncollectible accounts longterm notes, accounts and overdue receivables 1849 長期應收票據及款項與催收帳款關系人 longterm notes, accounts and overdue receivables related parties overdue receivables 1842 長期應收帳款 longterm accounts receivable 1841 長期應收票據 idle assets 182 閑置資產 idle assets prepaid pension cost 1815 1814 1812 長期預付租金 longterm prepaid rent 181118 其它資產 other assets other intangible assets other 1788 1782 租賃權益改良 1781 遞延退休金成本 organization costs 177 開辦費 organization costs 1761 商譽 puter software cost 計算機軟件 puter software 175 1741 著作權 franchise 1731 專利權 patents trademarks accumulated depletion natural resources 天然資源 重估增值 natural resources revaluation increments 1618 遞耗資產 depletable assets 1611 遞耗資產 depletable assets 161 16 1589 雜項固定資產重估增值 1588預付購置設備款 prepayment for equipment 1562 未完工程 156 累積折舊 租賃權益改良 leasehold improvements 租賃權益改良 leasehold improvements 1521 152 累積折舊 租賃資產 1519 租賃資產 租賃資產 leased assets 1511 151 累積折舊 機(器)具 machinery revaluation increments machinery 144~146 機(器)具及設備 machinery and equipment 1441 累積折舊 房屋及建物 buildings revaluation increments 房屋及建物 buildings 143 累積折舊 土地改良物 1429 土地改良物 重估增值 1428 土地改良物土地重估增值 land revaluation increments land 14~ 15 備抵長期投資跌價損失 other longterm investments 1329 cash surrender value of life insurance longterm real estate investments 1323 長期債券投資 長期股權投資 longterm equity inves