【正文】 t 1813 長(zhǎng)期預(yù)付保險(xiǎn)費(fèi) 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(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 longterm notes , accounts and overdue receivables 1841 長(zhǎng)期應(yīng)收票據(jù) longterm notes receivable 1842 長(zhǎng)期應(yīng)收帳款 longterm accounts receivable 1843 催收帳款 overdue receivables 1847 長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款關(guān)系人 longterm notes, accounts and overdue receivables related parties 1848 其它長(zhǎng)期應(yīng)收款項(xiàng) other longterm receivables 1849 備抵呆帳長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)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) provision for 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(xiàng)資產(chǎn) miscellaneous assets 1881 受限制存款 certificate of deposit restricted 1888 雜項(xiàng)資產(chǎn) 其它 miscellaneous assets other 189 可供出售金融資產(chǎn) available for sale financial assets190 持有至到期投資 heldformaturity investments191 投資性房地產(chǎn) investment property192 在建工程 longterm contract193 工程物資 material held for construction of fixed assets194 長(zhǎng)期待攤費(fèi)用 longterm deferred expense2 負(fù)債 liabilities 21~ 22 流動(dòng)負(fù)債 current liabilities21~23 非流動(dòng)負(fù)債 noncurrent liabilities 211 短期借款 shortterm borrowings(debt) 2111 銀行透支 bank overdraft 2112 銀行借款 bank loan 2114 短期借款 業(yè)主 shortterm borrowings owners 2115 短期借款 員工 shortterm borrowings employees 2117 短期借款 關(guān)系人 shortterm borrowings related parties 2118 短期借款 其它 shortterm borrowings other 212 應(yīng)付短期票券 shortterm notes and bills payable 2121 應(yīng)付商業(yè)本票 mercial paper payable 2122 銀行承兌匯票 bank acceptance 2128 其它應(yīng)付短期票券 other shortterm notes and bills payable 2129 應(yīng)付短期票券折價(jià) discount on shortterm notes and bills payable 213 應(yīng)付票據(jù) notes payable 2131 應(yīng)付票據(jù) notes payable 2137 應(yīng)付票據(jù) 關(guān)系人 notes payable related parties 2138 其它應(yīng)付票據(jù) other notes payable 214 應(yīng)付帳款 accounts payable 2141 應(yīng)付帳款 accounts payable 2147 應(yīng)付帳款 關(guān)系人 accounts payable related parties 216 應(yīng)付所得稅 ine taxes payable 2161 應(yīng)付所得稅 ine tax payable 217 應(yīng)付費(fèi)用 accrued expenses 2171 應(yīng)付職工薪酬 accrued payroll 2172 應(yīng)付租金 accrued rent payable 2173 應(yīng)付利息 accrued interest payable 2175 應(yīng)付稅捐 其它 accrued taxes payable other 2178 其它應(yīng)付費(fèi)用 other accrued expenses payable 218~219 其它應(yīng)付款 other payables 2181 應(yīng)付購(gòu)入遠(yuǎn)匯款 forward exchange contract payable 2182 應(yīng)付遠(yuǎn)匯款 外幣 forward exchange contract payable foreign currencies 2183 買(mǎi)賣(mài)遠(yuǎn)匯溢價(jià) premium on forward exchange contract 2184 應(yīng)付土地房屋款 payables on land and building purchased 2185 應(yīng)付設(shè)備款 Payables on equipment 2187 其它應(yīng)付款 關(guān)系人 other payables related parties 2191 應(yīng)付股利 dividend payable 2192 應(yīng)付紅利 bonus payable 2193 應(yīng)付董監(jiān)事酬勞 pensation payable to directors and supervisors 2198 其它應(yīng)付款 其它 other payables other 226 預(yù)收款項(xiàng)advance receipts 2261 預(yù)收貨款 sales revenue received in advance 2262 預(yù)收收入 revenue received in advance 2268 其它預(yù)收款 other advance receipts 228~229 其它流動(dòng)負(fù)債 other current liabilities 2281 銷(xiāo)項(xiàng)稅額 VAT received(or output tax) 2283 暫收款 temporary receipts 2284 代收款 receipts under custody 2285 估計(jì)售后服務(wù)/保固負(fù)債 estimated warranty liabilities 2291 遞延所得稅負(fù)債 deferred ine tax liabilities 2292 遞延兌換利益 deferred foreign exchange gain 2293 業(yè)主(股東)往來(lái) owners39。財(cái)務(wù)報(bào)表資產(chǎn)負(fù)債表 the statement of financial position利潤(rùn)表 the statement of prehensive ine現(xiàn)金流量表 cashflow statement所有者權(quán)益變動(dòng)表 the movement of equity’s fund一級(jí)科目 二級(jí)科目 三級(jí)科目 四級(jí)科目 代碼 名稱 代碼 名稱 代碼 名稱 代碼 名稱 英　譯 1 資產(chǎn) assets 11~ 12 流動(dòng)資產(chǎn) current assets 11~ 13 一年內(nèi)到期的流動(dòng)資產(chǎn) current assets falling due within one year11~14 非流動(dòng)資產(chǎn) Noncurrent assets 111 貨幣資金 cash and cash equivalents 1111 庫(kù)存現(xiàn)金 cash on hand 1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds 1113 銀行存款 banks 1116 在途現(xiàn)金 cash in transit 1117 約當(dāng)現(xiàn)金 cash equivalents 1118 其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents 112 短期投資 shortterm investments 1121 短期投資 股票 shortterm investments stock 1122 短期投資 短期票券 shortterm investments shortterm notes and bills 1123 短期投資