【正文】 hortterm investments shortterm notes and bills 1123 短期投資 政府債券 shortterm investments government bonds 1124 短期投資 受益憑證 shortterm investments beneficiary certificates 1125 短期投資 公司債 shortterm investments corporate bonds 1128 短期投資 其它 shortterm investments other 1129 備抵短期投資跌價(jià)損失 allowance for reduction of shortterm investment to market 113 應(yīng)收票據(jù) notes receivable 1131 應(yīng)收票據(jù) notes receivable 1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable 1137 應(yīng)收票據(jù) 關(guān)系人 notes receivable related parties 1138 其它應(yīng)收票據(jù) other notes receivable 1139 備抵呆帳 －應(yīng) 收票據(jù) allowance for uncollec tible accounts notes receivable 114 應(yīng)收帳款 accounts receivable 1141 應(yīng)收帳款 accounts receivable 1142 應(yīng)收分期帳款 installment accounts receivable 1147 應(yīng)收帳款 關(guān)系人 accounts receivable related parties 1149 備抵呆帳 －應(yīng)收帳款 allowance for uncollec tible accounts accounts receivable 118 其它應(yīng)收款 other receivables 1181 應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable 1182 應(yīng)收遠(yuǎn)匯款 外幣 forward exchange contract receivable foreign currencies 1183 買賣遠(yuǎn)匯折價(jià) discount on forward exchange contract 1184 應(yīng)收收益 earned revenue receivable 1185 應(yīng)收退稅款 ine tax refund receivable 1187 其它應(yīng)收款 關(guān)系人 other receivables related parties 1188 其它應(yīng)收款 其它 other receivables other 1189 備抵呆帳 其它應(yīng)收款 allowance for uncollec tible accounts other receivables 121~122 存貨 inventories 1211 商品存貨 merchandise inventory 1212 寄銷商品 consigned goods 1213 在途商品 goods in transit 1219 備抵存貨跌價(jià)損失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄銷制成品 consigned finished goods 1223 副產(chǎn)品 byproducts 1224 在制品 work in process 1225 委外加工 work in process outsourced 1226 原料 raw materials 1227 物料 supplies 1228 在途原物料 materials and supplies in transit 1229 備抵存貨跌價(jià)損失 allowance for reduction of inventory to market 125 預(yù)付費(fèi)用 prepaid expenses 1251 預(yù)付薪資 prepaid payroll 1252 預(yù)付租金 prepaid rents 1253 預(yù)付保險(xiǎn)費(fèi) prepaid insurance 1254 用品盤存 office supplies 1255 預(yù)付所得稅 prepaid ine tax 1258 其它預(yù)付費(fèi)用 other prepaid expenses 126 預(yù)付款項(xiàng) prepayments 1261 預(yù)付貨款 prepayment for purchases 1268 其它預(yù)付款項(xiàng) other prepayments 128~129 其它流動(dòng)資產(chǎn) other current assets 1281 進(jìn)項(xiàng)稅額 VAT paid ( or input tax) 1282 留抵稅額 excess VAT paid (or overpaid VAT) 1283 暫付款 temporary payments 1284 代付款 payment on behalf of others 1285 員工借支 advances to employees 1286 存出保證金 refundable deposits 1287 受限制存款 certificate of depositrestricted 1291 遞延所得稅資產(chǎn) deferred ine tax assets 1292 遞延兌換損失 deferred foreign exchange losses 1293 業(yè)主 (股東 )往來 owners39。(stockholders39。 current account 2294 同業(yè)往來 current account with others 2298 其它流動(dòng)負(fù)債 其它 other current liabilities others 23 長期負(fù)債 longterm liabilities 231 應(yīng)付公司債 corporate bonds payable 2311 應(yīng)付公司債 corporate bonds payable 2319 應(yīng)付公司債溢 (折 )價(jià) premium(discount) on corporate bonds payable 232 長期借款 longterm loans payable 2321 長期銀行借款 longterm loans payable bank 2324 長期借款 業(yè)主 longterm loans payable owners 2325 長期借款 員工 longterm loans payable employees 2327 長期借款 關(guān)系人 longterm loans payable related parties 2328 長期借款 其它 longterm loans payable other 233 長期應(yīng)付票據(jù)及款項(xiàng) longterm notes and accounts payable 2331 長期應(yīng)付票據(jù) longterm notes payable 2332 長期應(yīng)付帳款 longterm accounts payable 2333 長期應(yīng)付租賃負(fù)債 longterm capital lease liabilities 2337 長期應(yīng)付票據(jù)及款項(xiàng) 關(guān)系人 Longterm notes and accounts payable related parties 2338 其它長期應(yīng)付款項(xiàng) other longterm payables 234 估計(jì)應(yīng)付土地增值稅 accrued liabilities for land value increment tax 2341 估計(jì)應(yīng)付土地增值稅 estimated accrued land value incremental tax payable 235 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities 2351 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities 238 其它長期負(fù)債 other longterm liabilities 2388 其它長期負(fù)債 其它 other longterm liabilities other 28 其它負(fù)債 other liabilities 281 遞延負(fù)債 deferred liabilities 2811 遞延收入 deferred revenue 2814 遞延所得稅負(fù)債 deferred ine tax liabilities 2818 其它遞延負(fù)債 other deferred liabilities 286 存入保證金 deposits received 2861 存入保 證金 guarantee deposit received 288 雜項(xiàng)負(fù)債 miscellaneous liabilities 2888 雜項(xiàng)負(fù)債 其它 miscellaneous liabilities other 3 業(yè)主權(quán)益 owners39。 administrative expenses 625~628 管理及總務(wù)費(fèi)用 general