【正文】 Dividend receivable1122 應(yīng)收利息 Interest receivable1131 應(yīng)收賬款 Account receivable1133 其他應(yīng)收款 Other notes receivable1141 壞賬準(zhǔn)備 Bad debt reserves1151 預(yù)付賬款 Advance money1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable庫存資產(chǎn) Inventories1201 物資采購 Supplies purchasing1211 原材料 Raw materials1221 包裝物 Wrap page 1231 低值易耗品 Lowvalue consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 SemiFinished goods1243 庫存商品 Finished goods1244 商品進(jìn)銷差價 Differences between purchasing and selling price1251 委托加工物資 Work in process outsourced1261 委托代銷商品 Trust to and sell the goods on a mission basis1271 受托代銷商品 Commissioned and sell the goods on a mission basis1281 存貨跌價準(zhǔn)備 Inventory falling price reserves1291 分期收款發(fā)出商品 Collect money and send out the goods by stages1301 待攤費(fèi)用 Deferred and prepaid expenses長期投資 Longterm investment 1401 長期股權(quán)投資 Longterm investment on stocks180。140102 其他股權(quán)投資 Other investment on stocks1402 長期債權(quán)投資 Longterm investment on bonds 180。140202 其他債權(quán)投資 Other investment on bonds1421 長期投資減值準(zhǔn)備 Longterm investments depreciation reserves股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves債權(quán)投資減值準(zhǔn)備 Bcreditor180。143101 本金 Principal 180。143103 減值準(zhǔn)備 Depreciation reserves1501 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement1502 累計折舊 Accumulated depreciation 1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves1601 工程物資 Project goods and material180。160102 專用設(shè)備 Specialpurpose equipment 180。160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Constructioninprocess 安裝工程 Erection works 在安裝設(shè)備 Erecting equipmentinprocess技術(shù)改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程減值準(zhǔn)備 Constructioninprocess depreciation reserves1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) NonPatents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure商譽(yù) Goodwill 1805 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves1815 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財產(chǎn)損溢 Wait deal assets loss or ine 1901 長期待攤費(fèi)用 Longterm deferred and prepaid expenses1911 待處理財產(chǎn)損溢 Wait deal assets loss or ine 180。191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or ine 二、負(fù)債類 Liability 短期負(fù)債 Current liability 2101 短期借款 Shortterm borrowing2111 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應(yīng)付賬款 Account payable2131 預(yù)收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費(fèi) Accrued welfarism 2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax payable180。21710101 進(jìn)項稅額 Withholdings on VAT180。21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover180。21710105 銷項稅額 Substituted money on VAT180。21710107 進(jìn)項稅額轉(zhuǎn)出 Changeover withnoldings on VAT180。21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover180。217102 應(yīng)交營業(yè)稅 Business tax payable180。217104 應(yīng)交資源稅 Resources tax payable180。217106 應(yīng)交土地增值稅 Increment tax on land value payable180。217108 應(yīng)交房產(chǎn)稅 Housing property tax payable180。217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable180。231101 債券面值 Face value, Par value180。231103 債券折價 Discount on bonds 180。 EQUITY資本 Capita3101 實收資本(或股本) Paidup capital(or stock) 實收資本 Paiclup capital 實收股本 Paidup stock 3103 已歸還投資 Investment Returned公積 3111 資本公積 Capital reserve 180。311102 接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive noncash donate reserve180。311105 撥款轉(zhuǎn)入 Allocate sums changeover in180。311107 其他資本公積 Other capital reserve 3121 盈余公積 Surplus reserves 180。312102 任意盈余公積 Free surplus reserves180。312104 儲備基金 Reserve fund180。312106 利潤歸還投資 Profits capitalizad on return of investment利潤 Profits3131 本年利潤 Current year profits3141 利潤分配 Profit distribution 180。314102 提取法定盈余公積 Withdrawal legal surplus180。314104 提取儲備基金 Withdrawal reserve fund180。314106 提取職工獎勵及福利基金 Withdrawal staff and workers180。314107 利潤歸還投資 Profits capitalizad on return of investment180。314109 提取任意盈余公積 Withdrawal other mon accumulation fund180。314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)180。410101 基本生產(chǎn)成本 Base cost of manufacture180。(stockholders39。 current account2294 同業(yè)往來current account with others2298 其它流動負(fù)債其它other current liabilitiesothers23 長期負(fù)債longterm liabilities231 應(yīng)付公司債corporate bonds payable2311 應(yīng)付公司債corporate bonds payable2319 應(yīng)付公司債溢價(折價)premium(discount) on corporate bonds payable232 長期借款longterm loans payable2321 長期銀行借款longterm loans payablebank2324 長期借款業(yè)主longterm loans payableowners2325 長期借款員工longterm loans payableemployees2327 長期借款關(guān)系人longterm loans payablerelated parties2328 長期借款其它longterm loans payableother233 長期應(yīng)付票據(jù)及款項longterm notes and accounts payable2331 長期應(yīng)付票據(jù)longterm notes payable2332 長期應(yīng)付帳款longterm accounts payable2333 長期應(yīng)付租賃負(fù)債longterm capital lease liabilities2337 長期應(yīng)付票據(jù)及款項關(guān)系人Longterm notes and accounts payablerelated parties2338 其它長期應(yīng)付款項other longterm payables234 估計應(yīng)付土地增值稅accrued liabilities for land value increment tax2341 估計應(yīng)付土地增值稅estimated accrued land value incremental tax payable235 應(yīng)計退休金負(fù)債accrued pension liabilities2351 應(yīng)計退休金負(fù)債accrued pension liabilities238 其它長期負(fù)債other longterm liabilities2388 其它長期負(fù)債其它other longterm liabilitiesother28 其它負(fù)債other liabilities281 遞延負(fù)債deferred liabilities2811 遞延收入deferred revenue2814 遞延所得稅負(fù)債deferred ine tax liabilities2818 其它遞延負(fù)債other deferred liabilities286 存入保證金deposits received2861 存入保證金guarantee deposit received288 雜項負(fù)債miscellaneous liabilities2888 雜項負(fù)債其它miscellaneous liabilitiesother3 業(yè)主權(quán)益owners39。 administrative expenses625~628 管理及總務(wù)費(fèi)用general