【正文】 ssuance costs 1812 長期預付租金 longterm prepaid rent 1813 長期預付保險費 longterm prepaid insurance 1814 遞延所得稅資產 deferred ine tax assets 1815 預付退休金 prepaid pension cost 1818 其它遞延資產 other deferred assets 182 閑置資產 idle assets 1821 閑置資產 idle assets 184 長期應收票據(jù)及款項與催收帳款 longterm notes , accounts and overdue receivables 1841 長期應收票據(jù) longterm notes receivable 1842 長期應收帳款 longterm accounts receivable 1843 催收帳款 overdue receivables 1847 長期應收票據(jù)及款項與催收帳款 關系人 longterm notes, accounts and overdue receivables related parties 1848 其它長期應收款項 other longterm receivables 1849 備抵呆帳 長期應收票據(jù)及款項與催收帳款 allowance for uncollectible accounts longterm notes, accounts and overdue receivables 185 出租資產 assets leased to others 1851 出租資產 assets leased to others 1858 出租資產 重估增值 assets leased to others incremental value from revaluation 1859 累積折舊 出租資產 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 miscellaneous assets 1881 受限制存款 certificate of deposit restricted 1888 雜項資產 其它 miscellaneous assets other 2 負債 liabilities 21~ 22 流動負債 current 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 系人 shortterm borrowings related parties 2118 短期借款 其它 shortterm borrowings other 212 應付短期票券 shortterm notes and bills payable 2121 應付商業(yè)本票 mercial paper payable 2122 銀行承兌匯票 bank acceptance 2128 其它應付短期票券 other shortterm notes and bills payable 2129 應付短期票券折價 discount on shortterm notes and bills payable 213 應付票據(jù) notes payable 2131 應付票據(jù) notes payable 2137 應付票據(jù) 關系人 notes payable related parties 2138 其它應付票據(jù) other notes payable 214 應付帳款 accounts pay able 2141 應付帳款 accounts payable 2147 應付帳款 關系人 accounts payable related parties 216 應付所得稅 ine taxes payable 2161 應付所得稅 ine tax payable 217 應付費用 accrued expenses 2171 應付薪工 accrued payroll 2172 應付租金 accrued rent payable 2173 應付利息 accrued interest payable 2174 應付營業(yè)稅 accrued VAT payable 2175 應付稅捐 其它 accrued taxes payable other 2178 其它應付費用 other accrued expenses payable 218~219 其它應付款 other payables 2181 應付購入遠匯款 forward exchange contract payable 2182 應付遠匯款 外幣 forward exchange contract payable foreign currencies 2183 買賣遠匯溢價 premium on forward exchange contract 2184 應付土地房屋款 payables on land and building purchased 2185 應付設備款 Payables on equipment 2187 其它應付款 關系人 other payables related parties 2191 應付股利 dividend payable 2192 應付紅利 bonus payable 2193 應付董監(jiān)事酬勞 pensation payable to directors and supervisors 2198 其它應付款 其它 other payables other 226 預收款項 advance receipts 2261 預收貨款 sales revenue received in advance 2262 預收收入 revenue received in advance 2268 其它預收款 other advance receipts 227 一年或一營業(yè)周期內到期長期負債 longterm liabilities current portion 2271 一年或一營業(yè)周期內到期公司債 corporate bonds payable current portion 2272 一年或一營業(yè)周期內到期長期借款 longterm loans payable current portion 2273 一年 或一營業(yè)周期內到期長期應付票據(jù)及款項 longterm notes and accounts payable due within one year or one operating cycle 2277 一年或一營業(yè)周期內到期長期應付票據(jù)及款項 關系人 longterm notes and accounts payables to related parties current portion 2278 其它一年或一營業(yè)周期內到期長期負債 other longterm lia bilities current portion 228~229 其它流動負債 other current liabilities 2281 銷項稅額 VAT received(or output tax) 2283 暫收款 temporary receipts 2284 代收款 receipts under custody 2285 估計售后服務 /保固負債 estimated warranty liabilities 2291 遞延所得稅負債 deferred ine tax liabilities 2292 遞延兌換利益 deferred foreign exchange gain 2293 業(yè)主 (股東 )往來 owners39。一級科目 二級科目 三級科目 四級科目 代碼 名稱 代碼 名稱 代碼 名稱 代碼 名稱 英 譯 1 資產 assets 11~ 12 流動資產 current assets 111 現(xiàn)金及約當現(xiàn)金 cash and cash equivalents 1111 庫存現(xiàn)金 cash on hand 1112 零用金 /周轉金 petty cash/revolving funds 1113 銀行存款 cash in banks 1116 在途現(xiàn)金 cash in transit 1117 約當現(xiàn)金 cash equivalents 1118 其它現(xiàn)金及 約當現(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 s