【正文】 本 capital equity owners39。2293 業(yè)主(股東)往來deferred foreign exchange gain2292 遞延兌換利益2291 遞延所得稅負(fù)債 deferred ine tax liabilitiesestimated warranty liabilities估計(jì)售后服務(wù)/保固負(fù)債2285receipts under custody2284 代收款temporary receipts2283 暫收款VAT received(or output tax)2281 銷項(xiàng)稅額228~229 其它流動(dòng)負(fù)債 other current liabilities other longterm lia bilities current portion其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債2278longterm notes and accounts payables to related parties current portion一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng)關(guān)系人2277longterm notes and accounts payable due within one year or one operating cycle一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng)2273longterm loans payable current portion2272 一年或一營業(yè)周期內(nèi)到期長期借款corporate bonds payable current portion2271 一年或一營業(yè)周期內(nèi)到期公司債227 一年或一營業(yè)周期內(nèi)到期長期負(fù)債 longterm liabilities current portion other advance receipts2268 其它預(yù)收款revenue received in advance2262 預(yù)收收入sales revenue received in advance2261 預(yù)收貨款 226 預(yù)收款項(xiàng)advance receiptsother payables other其它應(yīng)付款 其它21982193 應(yīng)付董監(jiān)事酬勞 pensation payable to directors and supervisorsbonus payable2192 應(yīng)付紅利dividend payable2191 應(yīng)付股利2187 其它應(yīng)付款 關(guān)系人 other payables related partiesPayables on equipment應(yīng)付設(shè)備款2185miscellaneous liabilities other2888 雜項(xiàng)負(fù)債 其它288 雜項(xiàng)負(fù)債 miscellaneous liabilities guarantee deposit received2861 存入保證金286 存入保證金 deposits received 2818 其它遞延負(fù)債 other deferred liabilitiesdeferred ine tax liabilities遞延所得稅負(fù)債2814deferred revenue2811 遞延收入281 遞延負(fù)債 deferred liabilities 28 其它負(fù)債 other liabilities 2388 其它長期負(fù)債其它 other longterm liabilities other238 其它長期負(fù)債 other longterm liabilities accrued pension liabilities2351 應(yīng)計(jì)退休金負(fù)債235 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities estimated accrued land value incremental tax payable2341 估計(jì)應(yīng)付土地增值稅234 估計(jì)應(yīng)付土地增值稅 accrued liabilities for land value increment tax 2338 其它長期應(yīng)付款項(xiàng) other longterm payables2337 長期應(yīng)付票據(jù)及款項(xiàng) 關(guān)系人 Longterm notes and accounts payable related partieslongterm capital lease liabilities長期應(yīng)付租賃負(fù)債23332332 長期應(yīng)付帳款 longterm accounts payable長期應(yīng)付票據(jù) longterm notes payable2331233 長期應(yīng)付票據(jù)及款項(xiàng) longterm notes and accounts payable 2328 長期借款 其它 longterm loans payable other2327 長期借款 關(guān)系人 longterm loans payable related parties2325 長期借款 員工 longterm loans payable employees2324 長期借款 業(yè)主 longterm loans payable ownerslongterm loans payable bank2321 長期銀行借款232 長期借款 longterm loans payable premium(discount) on corporate bonds payable2319 應(yīng)付公司債溢(折)價(jià)corporate bonds payable2311 應(yīng)付公司債231 應(yīng)付公司債 corporate bonds payable 23 長期負(fù)債 longterm liabilities 2298 其它流動(dòng)負(fù)債其它 other current liabilities otherscurrent account with others2294 同業(yè)往來 current accountpayables on land and building purchased2184 應(yīng)付土地房屋款premium on forward exchange contract2183 買賣遠(yuǎn)匯溢價(jià)forward exchange contract payable foreign currencies2182 應(yīng)付遠(yuǎn)匯款 外幣2181 應(yīng)付購入遠(yuǎn)匯款 forward exchange contract payable218~219 其它應(yīng)付款 other payables other accrued expenses payable2178 其它應(yīng)付費(fèi)用2175 應(yīng)付稅捐 其它 accrued taxes payable otheraccrued VAT payable2174 應(yīng)付營業(yè)稅accrued interest payable2173 應(yīng)付利息accrued rent payable2172 應(yīng)付租金2171 應(yīng)付薪工 accrued payroll217 應(yīng)付費(fèi)用 accrued expenses ine tax payable2161 應(yīng)付所得稅216 應(yīng)付所得稅 ine taxes payable 2147 應(yīng)付帳款 關(guān)系人 accounts payable related partiesaccounts payable2141 應(yīng)付帳款214 應(yīng)付帳款 accounts pay able other notes payable其它應(yīng)付票據(jù)21382137 應(yīng)付票據(jù) 關(guān)系人 notes payable related partiesnotes payable2131 應(yīng)付票據(jù)213 應(yīng)付票據(jù) notes payable discount on shortterm notes and bills payable應(yīng)付短期票券折價(jià)2129other shortterm notes and bills payable2128 其它應(yīng)付短期票券bank acceptance銀行承兌匯票21222121 應(yīng)付商業(yè)本票 mercial paper payable212 應(yīng)付短期票券 shortterm notes and bills payable shortterm borrowings other2118 短期借款 其它shortterm borrowings related parties短期借款 關(guān)系人2117shortterm borrowings employees2115 短期借款 員工shortterm borrowings owners2114 短期借款 業(yè)主2112 銀行借款 bank loanbank overdraft2111 銀行透支211 短期借款 shortterm borrowings(debt) 21~ 22 流動(dòng)負(fù)債 current liabilities miscellaneous assets other 2 負(fù)債 liabilities 雜項(xiàng)資產(chǎn) 其它1888certificate of deposit restricted1881 受限制存款 miscellaneous assets 188 雜項(xiàng)資產(chǎn)refundable deposits1861 存出保證金186 存出保證金 refundable deposit accumulated depreciation assets leased to others1859 累積折舊 出租資產(chǎn)assets leased to others incremental value from revaluation1858 出租資產(chǎn) 重估增值assets leased to others1851 出租資產(chǎn)185 出租資產(chǎn) assets leased to others allowance for uncollectible accounts longterm notes, accounts and ove