1资产a s s e t s? 11~12流动资产c u r r e n t a s s e t s? 111现金及约当现金c a s h a n d c a s h e q u i v a l e n t s? 1111库存现金c a s h o n h a n d? 1112零用金/周转金p e t t y c a s h/r e v o l v i n g f u n d s? 1113银行存款c a s h i n b a n k s?0g 1116在途现金c a s h i n t r a n s i t? 1117约当现金c a s h e q u i v a l e n t s? 1118其它现金及约当现金o t h e r c a s h a n d c a s h e q u i v a l e n t s? 112短期投资s h o r t-t e r m i n v e s t m e n t? 1121短期投资-股票s h o r t-t e r m i n v e s t m e n t s-s t o c k? 1122 短期投资-短期票券short-term investments -short-term notes and bills? 1123短期投资-政府债券s h o r t-t e r m i n v e s t m e n t s-g o v e r n m e n t b o n d s? 1124短期投资-受益凭证s h o r t-t e r m i n v e s t m e n t s-b e n e f i c i a r y c e r t i f i c a t e s? 1125短期投资-公司债s h o r t-t e r m i n v e s t m e n t s-c o r p o r a t e b o n d s? 1128短期投资-其它s h o r t-t e r m i n v e s t m e n t s-o t h e r? 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market? 113应收票据n o t e s r e c e i v a b l e? 1131应收票据n o t e s r e c e i v a b l e? 1132应收票据贴现d i s c o u n t e d n o t e s r e c e i v a b l e? 1137应收票据-关系人n o t e s r e c e i v a b l e-r e l a t e d p a r t i e s? 1138其它应收票据o t h e r n o t e s r e c e i v a b l e? 1139 备抵呆帐－应收票据allowance for uncollec-tible accounts-notes receivable? 114应收帐款a c c o u n t s r e c e i v a b l e? 1141应收帐款a c c o u n t s r e c e i v a b l e? 1142应收分期帐款i n s t a l l m e n t a c c o u n t s r e c e i v a b l e? 1147应收帐款-关系人a c c o u n t s r e c e i v a b l e-r e l a t e d p a r t i e s?1149 备抵呆帐－应收帐款allowance for uncollec-tible accounts -accounts receivable? 118其它应收款o t h e r r e c e i v a b l e s? 1181应收出售远汇款f o r w a r d e x c h a n g e c o n t r a c t r e c e i v a b l e? 1182 应收远汇款-外币forward exchange contract receivable -foreign currencies? 1183买卖远汇折价d i s c o u n t o n f o r w a r d e x-c h a n g e c o n t r a c t? 1184应收收益e a r n e d r e v e n u e r e c e i v a b l e? 1185应收退税款i n c o m e t a x r e f u n d r e c e i v a b l e? 1187其它应收款-关系人o t h e r r e c e i v a b l e s-r e l a t e d p a r t i e s? 1188其它应收款-其它o t h e r r e c e i v a b l e s-o t h e r? 1189 备抵呆帐-其它应收款allowance for uncollec-tible accounts -other receivables? 121~122存货i n v e n t o r i e s? 1211商品存货m e r c h a n d i s e i n v e n t o r y? 1212寄销商品c o n s i g n e d g o o d s? 1213在途商品g o o d s i n t r a n s i t? 1219备抵存货跌价损失a l l o w a n c e f o r r e d u c t i o n o f i n v e n t o r y t o m a r k e t? 1221制成品f i n i s h e d g o o d s? 1222寄销制成品c o n s i g n e d f i n i s h e d g o o d s? 1223副产品b y-p r o d u c t s? 1224在制品w o r k i n p r o c e s s? 1225委外加工w o r k i n p r o c e s s-o u t s o u r c e d? 1226原料r a w m a t e r i a l s? 1227物料s u p p l i e s? 1228在途原物料m a t e r i a l s a n d s u p p l i e s i n t r a n s i t? 1229备抵存货跌价损失a l l o w a n c e f o r r e d u c t i o n o f i n v e n t o r y t o m a r k e t? 125预付费用p r e p a i d e x p e n s e s? 1251预付薪资p r e p a i d p a y r o l l? 1252预付租金p r e p a i d r e n t s?1253预付保险费p r e p a i d i n s u r a n c e? 1254用品盘存o f f i c e s u p p l i e s? 1255预付所得税p r e p a i d i n c o m e t a x? 1258其它预付费用o t h e r p r e p a i d e x p e n s e s? 126预付款项p r e p a y m e n t s? 1261预付货款p r e p a y m e n t f o r p u r c h a s e s? 1268其它预付款项o t h e r p r e p a y m e n t s? 128~129其它流动资产o t h e r c u r r e n t a s s e t s? 1281进项税额V A T p a i d(o r i n p u t t a x)? 1282留抵税额e x c e s s V A T p a i d(o r o v e r p a i d V A T)? 1283暂付款t e m p o r a r y p a y m e n t s? 1284代付款p a y m e n t o n b e h a l f o f o t h e r s? 1285员工借支a d v a n c e s t o e m p l o y e e s? 1286存出保证金r e f u n d a b l e d e p o s i t s? 1287受限制存款c e r t i f i c a t e o f d e p o s i t-r e s t r i c t e d? 1291递延所得税资产d e f e r r e d i n c o m e t a x a s s e t s? 1292递延兑换损失d e f e r r e d f o r e i g n e x c h a n g e l o s s e s? 1293业主(股东)往来o w n e r s'(s t o c k h o l d e r s')c u r r e n t a c c o u n t? 1294同业往来c u r r e n t a c c o u n t w i t h o t h e r s? 1298其它流动资产-其它o t h e r c u r r e n t a s s e t s-o t h e r? 13基金及长期投资f u n d s a n d l o n g-t e r m i n v e s t m e n t s? 131基金f u n d s? 1311偿债基金r e d e m p t i o n f u n d(o r s i n k i n g f u n d)? 1312改良及扩充基金f u n d f o r i m p r o v e m e n t a n d e x p a n s i o n? 1313意外损失准备基金c o n t i n g e n c y f u n d? 1314退休基金p e n s i o n f u n d? 1318其它基金o t h e r f u n d s?132长期投资l o n g-t e r m i n v e s t m e n t s? 1321长期股权投资l o n g-t e r m e q u i t y i n v e s t m e n t s? 1322长期债券投资l o n g-t e r m b o n d i n v e s t m e n t s? 1323长期不动产投资l o n g-t e r m r e a l e s t a t e i n-v e s t m e n t s? 1324人寿保险现金解约价值c a s h s u r r e n d e r v a l u e o f l i f e i n s u r a n c e? 1328其它长期投资o t h e r l o n g-t e r m i n v e s t m e n t s? 1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term i n v e s t m e n t s? 14~15固定资产p r o p e r t y,p l a n t,a n d e q u i p m e n t? 141土地l a n d? 1411土地l a n d? 1418土地-重估增值l a n d-r e v a l u a t i o n i n c r e m e n t s? 142土地改良物l a n d i m p r o v e m e n t s? 1421土地改良物l a n d i m p r o v e m e n t s? 1428土地改良物-重估增值l a n d i m p r o v e m e n t s-r e v a l u a t i o n i n c r e m e n t s? 1429累积折旧-土地改良物a c c u m u l a t e d d e p r e c i a t i o n-l a n d i m p r o v e m e n t s? 143房屋及建物b u i l d i n g s? 1431房屋及建物b u i l d i n g s? 1438房屋及建物-重估增值b u i l d i n g s-r e v a l u a t i o n i n c r e m e n t s? 1439累积折旧-房屋及建物a c c u m u l a t e d d e p r e c i a t i o n-b u i l d i n g s? 144~146机(器)具及设备m a c h i n e r y a n d e q u i p m e n t? 1441机(器)具m a c h i n e r y? 1448机(器)具-重估增值m a c h i n e r y-r e v a l u a t i o n i n c r e m e n t s? 1449累积折旧-机(器)具a c c u m u l a t e d d e p r e c i a t i o n-m a c h i n e r y? 151租赁资产l e a s e d a s s e t s? 1511租赁资产l e a s e d a s s e t s? 1519累积折旧-租赁资产a c c u m u l a t e d d e p r e c i a t i o n-l e a s e d a s s e t s?152租赁权益改良l e a s e h o l d i m p r o v e m e n t s? 1521租赁权益改良l e a s e h o l d i m p r o v e m e n t s? 1529 累积折旧-租赁权益改良accumulated depreciation -leasehold improvements? 156 未完工程及预付购置设备款construction in progress and prepayments for equipment? 1561未完工程c o n s t r u c t i o n i n p r o g r e s s? 1562预付购置设备款p r e p a y m e n t f o r e q u i p m e n t? 158杂项固定资产m i s c e l l a n e o u s p r o p e r t y,p l a n t,a n d e q u i p m e n t? 1581杂项固定资产m i s c e l l a n e o u s p r o p e r t y,p l a n t,a n d e q u i p m e n t? 1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment -revaluation i n c r e m e n t s? 1589 累积折旧-杂项固定资产accumulated depreciation -miscellaneous property, plant, and e q u i p m e n t? 16递耗资产d e p l e t a b l e a s s e t s? 161递耗资产d e p l e t a b l e a s s e t s? 1611天然资源n a t u r a l r e s o u r c e s? 1618天然资源-重估增值n a t u r a l r e s o u r c e s-r e v a l u a t i o n i n c r e m e n t s? 1619累积折耗-天然资源a c c u m u l a t e d d e p l e t i o n-n a t u r a l r e s o u r c e s? 17无形资产i n t a n g i b l e a s s e t s? 171商标权t r a d e m a r k s? 1711商标权t r a d e m a r k s? 172专利权p a t e n t s? 1721专利权p a t e n t s? 173特许权f r a n c h i s e? 1731特许权f r a n c h i s e? 174着作权c o p y r i g h t? 1741着作权c o p y r i g h t? 175计算机软件c o m p u t e r s o f t w a r e?1751计算机软件c o m p u t e r s o f t w a r e c o s t? 176商誉g o o d w i l l? 1761商誉g o o d w i l l? 177开办费o r g a n i z a t i o n c o s t s? 1771开办费o r g a n i z a t i o n c o s t s? 178其它无形资产o t h e r i n t a n g i b l e s? 1781递延退休金成本d e f e r r e d p e n s i o n c o s t s? 1782租赁权益改良l e a s e h o l d i m p r o v e m e n t s? 1788其它无形资产-其它o t h e r i n t a n g i b l e a s s e t s-o t h e r? 18其它资产o t h e r a s s e t s? 181递延资产d e f e r r e d a s s e t s? 1811债券发行成本d e f e r r e d b o n d i s s u a n c e c o s t s? 1812长期预付租金l o n g-t e r m p r e p a i d r e n t? 1813长期预付保险费l o n g-t e r m p r e p a i d i n s u r a n c e? 1814递延所得税资产d e f e r r e d i n c o m e t a x a s s e t s? 1815预付退休金p r e p a i d p e n s i o n c o s t? 1818其它递延资产o t h e r d e f e r r e d a s s e t s? 182闲置资产i d l e a s s e t s? 1821闲置资产i d l e a s s e t s? 184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables? 1841长期应收票据l o n g-t e r m n o t e s r e c e i v a b l e? 1842长期应收帐款l o n g-t e r m a c c o u n t s r e c e i v a b l e? 1843催收帐款o v e r d u e r e c e i v a b l e s? 1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables-r e l a t e d p a r t i e s? 1848其它长期应收款项o t h e r l o n g-t e r m r e c e i v a b l e s? 1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts -long-termn o t e s,a c c o u n t s a n d o v e r d u e r e c e i v a b l e s? 185出租资产a s s e t s l e a s e d t o o t h e r s? 1851出租资产a s s e t s l e a s e d t o o t h e r s? 1858 出租资产-重估增值assets leased to others -incremental value from revaluation? 1859 累积折旧-出租资产accumulated depreciation -assets leased to others? 186存出保证金r e f u n d a b l e d e p o s i t? 1861存出保证金r e f u n d a b l e d e p o s i t s? 188杂项资产m i s c e l l a n e o u s a s s e t s? 1881受限制存款c e r t i f i c a t e o f d e p o s i t-r e s t r i c t e d? 1888杂项资产-其它m i s c e l l a n e o u s a s s e t s-o t h e r?========================================================================== ======? 2负债l i a b i l i t i e s? 21~22流动负债c u r r e n t l i a b i l i t i e s? 211短期借款s h o r t-t e r m b o r r o w i n g s(d e b t)? 2111银行透支b a n k o v e r d r a f t? 2112银行借款b a n k l o a n? 2114短期借款-业主s h o r t-t e r m b o r r o w i n g s-o w n e r s? 2115短期借款-员工s h o r t-t e r m b o r r o w i n g s-e m p l o y e e s? 2117短期借款-关系人s h o r t-t e r m b o r r o w i n g s-r e l a t e d p a r t i e s? 2118短期借款-其它s h o r t-t e r m b o r r o w i n g s-o t h e r? 212应付短期票券s h o r t-t e r m n o t e s a n d b i l l s p a y a b l e? 2121应付商业本票c o m m e r c i a l p a p e r p a y a b l e? 2122银行承兑汇票b a n k a c c e p t a n c e? 2128其它应付短期票券o t h e r s h o r t-t e r m n o t e s a n d b i l l s p a y a b l e? 2129应付短期票券折价d i s c o u n t o n s h o r t-t e r m n o t e s a n d b i l l s p a y a b l e?213应付票据n o t e s p a y a b l e? 2131应付票据n o t e s p a y a b l e? 2137应付票据-关系人n o t e s p a y a b l e-r e l a t e d p a r t i e s? 2138其它应付票据o t h e r n o t e s p a y a b l e? 214应付帐款a c c o u n t s p a y a b l e? 2141应付帐款a c c o u n t s p a y a b l e? 2147应付帐款-关系人a c c o u n t s p a y a b l e-r e l a t e d p a r t i e s? 216应付所得税i n c o m e t a x e s p a y a b l e? 2161应付所得税i n c o m e t a x p a y a b l e? 217应付费用a c c r u e d e x p e n s e s? 2171应付薪工a c c r u e d p a y r o l l? 2172应付租金a c c r u e d r e n t p a y a b l e? 2173应付利息a c c r u e d i n t e r e s t p a y a b l e? 2174应付营业税a c c r u e d V A T p a y a b l e? 2175应付税捐-其它a c c r u e d t a x e s p a y a b l e-o t h e r? 2178其它应付费用o t h e r a c c r u e d e x p e n s e s p a y a b l e? 218~219其它应付款o t h e r p a y a b l e s? 2181应付购入远汇款f o r w a r d e x c h a n g e c o n t r a c t p a y a b l e? 2182 应付远汇款-外币forward exchange contract payable -foreign currencies? 2183买卖远汇溢价p r e m i u m o n f o r w a r d e x c h a n g e c o n t r a c t? 2184应付土地房屋款p a y a b l e s o n l a n d a n d b u i l d i n g p u r c h a s e d? 2185应付设备款P a y a b l e s o n e q u i p m e n t? 2187其它应付款-关系人o t h e r p a y a b l e s-r e l a t e d p a r t i e s? 2191应付股利d i v i d e n d p a y a b l e? 2192应付红利b o n u s p a y a b l e? 2193应付董监事酬劳c o m p e n s a t i o n p a y a b l e t o d i r e c t o r s a n d s u p e r v i s o r s? 2198其它应付款-其它o t h e r p a y a b l e s-o t h e r?226预收款项a d v a n c e r e c e i p t s? 2261预收货款s a l e s r e v e n u e r e c e i v e d i n a d v a n c e? 2262预收收入r e v e n u e r e c e i v e d i n a d v a n c e? 2268其它预收款o t h e r a d v a n c e r e c e i p t s? 227一年或一营业周期内到期长期负债l o n g-t e r m l i a b i l i t i e s-c u r r e n t p o r t i o n? 2271 一年或一营业周期内到期公司债corporate bonds payable -current portion? 2272 一年或一营业周期内到期长期借款long-term loans payable -current portion? 2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due w i t h i n o n e y e a r o r o n e o p e r a t i n g c y c l e? 2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts p a y a b l e s t o r e l a t e d p a r t i e s-c u r r e n t p o r t i o n? 2278 其它一年或一营业周期内到期长期负债other long-term lia-bilities -current portion? 228~229其它流动负债o t h e r c u r r e n t l i a b i l i t i e s? 2281销项税额V A T r e c e i v e d(o r o u t p u t t a x)? 2283暂收款t e m p o r a r y r e c e i p t s? 2284代收款r e c e i p t s u n d e r c u s t o d y? 2285估计售后服务/保固负债e s t i m a t e d w a r r a n t y l i a b i l i t i e s? 2291递延所得税负债d e f e r r e d i n c o m e t a x l i a b i l i t i e s? 2292递延兑换利益d e f e r r e d f o r e i g n e x c h a n g e g a i n? 2293业主(股东)往来o w n e r s'c u r r e n t a c c o u n t? 2294同业往来c u r r e n t a c c o u n t w i t h o t h e r s? 2298其它流动负债-其它o t h e r c u r r e n t l i a b i l i t i e s-o t h e r s? 23长期负债l o n g-t e r m l i a b i l i t i e s? 231应付公司债c o r p o r a t e b o n d s p a y a b l e? 2311应付公司债c o r p o r a t e b o n d s p a y a b l e? 2319应付公司债溢(折)价p r e m i u m(d i s c o u n t)o n c o r p o r a t e b o n d s p a y a b l e? 232长期借款l o n g-t e r m l o a n s p a y a b l e?2321长期银行借款l o n g-t e r m l o a n s p a y a b l e-b a n k? 2324长期借款-业主l o n g-t e r m l o a n s p a y a b l e-o w n e r s? 2325长期借款-员工l o n g-t e r m l o a n s p a y a b l e-e m p l o y e e s? 2327长期借款-关系人l o n g-t e r m l o a n s p a y a b l e-r e l a t e d p a r t i e s? 2328长期借款-其它l o n g-t e r m l o a n s p a y a b l e-o t h e r? 233长期应付票据及款项l o n g-t e r m n o t e s a n d a c c o u n t s p a y a b l e? 2331长期应付票据l o n g-t e r m n o t e s p a y a b l e? 2332长期应付帐款l o n g-t e r m a c c o u n t s p a y-a b l e? 2333长期应付租赁负债l o n g-t e r m c a p i t a l l e a s e l i a b i l i t i e s? 2337 长期应付票据及款项-关系人Long-term notes and accounts payable -related parties? 2338其它长期应付款项o t h e r l o n g-t e r m p a y a b l e s? 234估计应付土地增值税a c c r u e d l i a b i l i t i e s f o r l a n d v a l u e i n c r e m e n t t a x? 2341 估计应付土地增值税estimated accrued land value incremental tax pay-able? 235应计退休金负债a c c r u e d p e n s i o n l i a b i l i t i e s? 2351应计退休金负债a c c r u e d p e n s i o n l i a b i l i t i e s? 238其它长期负债o t h e r l o n g-t e r m l i a b i l i t i e s? 2388其它长期负债-其它o t h e r l o n g-t e r m l i a b i l i t i e s-o t h e r? 28其它负债o t h e r l i a b i l i t i e s? 281递延负债d e f e r r e d l i a b i l i t i e s? 2811递延收入d e f e r r e d r e v e n u e? 2814递延所得税负债d e f e r r e d i n c o m e t a x l i a b i l i t i e s? 2818其它递延负债o t h e r d e f e r r e d l i a b i l i t i e s? 286存入保证金d e p o s i t s r e c e i v e d? 2861存入保证金g u a r a n t e e d e p o s i t r e c e i v e d? 288杂项负债m i s c e l l a n e o u s l i a b i l i t i e s? 2888杂项负债-其它m i s c e l l a n e o u s l i a b i l i t i e s-o t h e r?========================================================================== ======? 3所有者权益o w n e r s'e q u i t y? 31资本c a p i t a l? 311资本（或股本）c a p i t a l? 3111普通股股本c a p i t a l-c o m m o n s t o c k? 3112特别股股本c a p i t a l-p r e f e r r e d s t o c k? 3113预收股本c a p i t a l c o l l e c t e d i n a d v a n c e? 3114待分配股票股利s t o c k d i v i d e n d s t o b e d i s t r i b u t e d? 3115资本c a p i t a l? 32资本公积a d d i t i o n a l p a i d-i n c a p i t a l? 321股票溢价p a i d-i n c a p i t a l i n e x c e s s o f p a r? 3211普通股股票溢价p a i d-i n c a p i t a l i n e x c e s s o f p a r-c o m m o n s t o c k? 3212特别股股票溢价p a i d-i n c a p i t a l i n e x c e s s o f p a r-p r e f e r r e d s t o c k? 323资产重估增值准备c a p i t a l s u r p l u s f r o m a s s e t s r e v a l u a t i o n? 3231资产重估增值准备c a p i t a l s u r p l u s f r o m a s s e t s r e v a l u a t i o n? 324处分资产溢价公积c a p i t a l s u r p l u s f r o m g a i n o n d i s p o s a l o f a s s e t s? 3241处分资产溢价公积c a p i t a l s u r p l u s f r o m g a i n o n d i s p o s a l o f a s s e t s? 325合并公积c a p i t a l s u r p l u s f r o m b u s i n e s s c o m b i n a t i o n? 3251合并公积c a p i t a l s u r p l u s f r o m b u s i n e s s c o m b i n a t i o n? 326受赠公积d o n a t e d s u r p l u s? 3261受赠公积d o n a t e d s u r p l u s? 328其它资本公积o t h e r a d d i t i o n a l p a i d-i n c a p i t a l? 3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method? 3282 资本公积-库藏股票交易additional paid-in capital -treasury stock trans-actions? 33保留盈余(或累积亏损)r e t a i n e d e a r n i n g s(a c c u m u l a t e d d e f i c i t)? 331法定盈余公积l e g a l r e s e r v e?3311法定盈余公积l e g a l r e s e r v e? 332特别盈余公积s p e c i a l r e s e r v e? 3321意外损失准备c o n t i n g e n c y r e s e r v e? 3322改良扩充准备i m p r o v e m e n t a n d e x p a n s i o n r e s e r v e? 3323偿债准备s p e c i a l r e s e r v e f o r r e d e m p t i o n o f l i a b i l i t i e s? 3328其它特别盈余公积o t h e r s p e c i a l r e s e r v e? 335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)? 3351累积盈亏a c c u m u l a t e d p r o f i t o r l o s s? 3352前期损益调整p r i o r p e r i o d a d j u s t m e n t s? 3353本期损益n e t i n c o m e o r l o s s f o r c u r r e n t p e r i o d? 34权益调整e q u i t y a d j u s t m e n t s? 341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity i n v e s t m e n t s? 3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity i n v e s t m e n t s? 342累积换算调整数c u m u l a t i v e t r a n s l a t i o n a d j u s t m e n t? 3421累积换算调整数c u m u l a t i v e t r a n s l a t i o n a d j u s t m e n t s? 343未认列为退休金成本之净损失n e t l o s s n o t r e c o g n i z e d a s p e n s i o n c o s t? 3431未认列为退休金成本之净损失n e t l o s s n o t r e c o g n i ze d a s p e n s i o n c o s t s? 35库藏股t r e a s u r y s t o c k? 351库藏股t r e a s u r y s t o c k? 3511库藏股t r e a s u r y s t o c k? 36少数股权m i n o r i t y i n t e r e s t? 361少数股权m i n o r i t y i n t e r e s t? 3611少数股权m i n o r i t y i n t e r e s t?================================================================================? 4营业收入o p e r a t i n g r e v e n u e? 41销货收入s a l e s r e v e n u e? 411销货收入s a l e s r e v e n u e? 4111销货收入s a l e s r e v e n u e? 4112分期付款销货收入i n s t a l l m e n t s a l e s r e v e n u e? 417销货退回s a l e s r e t u r n? 4171销货退回s a l e s r e t u r n? 419销货折让s a l e s a l l o w a n c e s? 4191销货折让s a l e s d i s c o u n t s a n d a l l o w a n c e s? 46劳务收入s e r v i c e r e v e n u e? 461劳务收入s e r v i c e r e v e n u e? 4611劳务收入s e r v i c e r e v e n u e? 47业务收入a g e n c y r e v e n u e? 471业务收入a g e n c y r e v e n u e? 4711业务收入a g e n c y r e v e n u e? 48其它营业收入o t h e r o p e r a t i n g r e v e n u e? 488其它营业收入-其它o t h e r o p e r a t i n g r e v e n u e? 4888其它营业收入-其它o t h e r o p e r a t i n g r e v e n u e-o t h e r?========================================================================== ======? 5营业成本o p e r a t i n g c o s t s? 51销货成本c o s t o f g o o d s s o l d? 511销货成本c o s t o f g o o d s s o l d? 5111销货成本c o s t o f g o o d s s o l d? 5112分期付款销货成本i n s t a l l m e n t c o s t o f g o o d s s o l d?512进货p u r c h a s e s? 5121进货p u r c h a s e s? 5122进货费用p u r c h a s e e x p e n s e s? 5123进货退出p u r c h a s e r e t u r n s? 5124进货折让c h a r g e s o n p u r c h a s e d m e r c h a n d i s e? 513进料m a t e r i a l s p u r c h a s e d? 5131进料m a t e r i a l p u r c h a s e d? 5132进料费用c h a r g e s o n p u r c h a s e d m a t e r i a l? 5133进料退出m a t e r i a l p u r c h a s e r e t u r n s? 5134进料折让m a t e r i a l p u r c h a s e a l l o w a n c e s? 514直接人工d i r e c t l a b o r? 5141直接人工d i r e c t labor?······································································································································································································、··515~518 制造费用manufacturing overhead?5151 间接人工indirect labor?5152 租金支出rent expense, rent?5153 文具用品office supplies (expense)?5154 旅费travelling expense, travel?5155 运费shipping expenses, freight?5156 邮电费postage (expenses)?5157 修缮费repair(s) and maintenance (expense )?5158 包装费packing expenses?5161 水电瓦斯费utilities (expense)?5162 保险费insurance (expense)?5163 加工费manufacturing overhead - outsourced?5166 税捐taxes?5168 折旧depreciation expense?5169 各项耗竭及摊提various amortization?5172 伙食费meal (expenses)?5173 职工福利employee benefits/welfare?5176 训练费training (expense)?5177 间接材料indirect materials?5188 其它制造费用other manufacturing expenses?56 劳务成本制ervice costs?561 劳务成本service costs?5611 劳务成本service costs?57 业务成本gency costs?571 业务成本agency costs?5711 业务成本agency costs?58 其它营业成本other operating costs?588 其它营业成本-其它other operating costs-other?5888 其它营业成本-其它other operating costs - other?========================================================================== ======?6 营业费用operating expenses?61 推销费用selling expenses?615~618 推销费用selling expenses?6151 薪资支出payroll expense?6152 租金支出rent expense, rent?6153 文具用品office supplies (expense)?6154 旅费travelling expense, travel?6155 运费shipping expenses, freight?6156 邮电费postage (expenses)?6157 修缮费repair(s) and maintenance (expense)?6159 广告费advertisement expense, advertisement?6161 水电瓦斯费utilities (expense)?6162 保险费insurance (expense)?6164 交际费entertainment (expense)?6165 捐赠donation (expense)?6166 税捐taxes?6167 呆帐损失loss on uncollectible accounts?6168 折旧depreciation expense?6169 各项耗竭及摊提various amortization?6172 伙食费meal (expenses)?6173 职工福利employee benefits/welfare?6175 佣金支出commission (expense)?6176 训练费training (expense)?6188 其它推销费用other selling expenses?62 管理及总务费用general & administrative expenses?625~628 管理及总务费用general & administrative expenses?6251 薪资支出payroll expense?6252 租金支出rent expense, rent?6253 文具用品office supplies?6254 旅费travelling expense, travel?6255 运费shipping expenses,freight?6256 邮电费postage (expenses)?6257 修缮费repair(s) and maintenance (expense)?6259 广告费advertisement expense, advertisement?6261 水电瓦斯费utilities (expense)?6262 保险费insurance (expense)?6264 交际费entertainment (expense)?6265 捐赠donation (expense)?6266 税捐taxes?6267 呆帐损失loss on uncollectible accounts?6268 折旧depreciation expense a?6269 各项耗竭及摊提various amortization?6271 外销损失loss on export sales?6272 伙食费meal (expenses)?6273 职工福利employee benefits/welfare?6274 研究发展费用research and development expense?6275 佣金支出commission (expense)?6276 训练费training (expense)?6278 劳务费professional service fees?6288 其它管理及总务费用other general and administrative expenses?63 研究发展费用research and development expenses?635~638 研究发展费用research and development expenses?6351 薪资支出payroll expense?6352 租金支出rent expense, rent?6353 文具用品office supplies?6354 旅费travelling expense, travel?6355 运费shipping expenses, freight?6356 邮电费postage (expenses)?6357 修缮费repair(s) and maintenance (expense)?6361 水电瓦斯费utilities (expense)?6362 保险费insurance (expense)?6364 交际费entertainment (expense)?6366 税捐taxes?6368 折旧depreciation expense?6369 各项耗竭及摊提various amortization?6372 伙食费meal (expenses)?6373 职工福利employee benefits/welfare?6376 训练费training (expense)?6378 其它研究发展费用other research and development expenses?========================================================================== ======?7 营业外收入及费用non-operating revenue and expenses, other income(expense)?71~74 营业外收入non-operating revenue?711 利息收入interest revenue?7111 利息收入interest revenue/income?712 投资收益investment income?7121 权益法认列之投资收益investment income recognized under equity method?7122 股利收入dividends income?7123 短期投资市价回升利益gain on market price recovery of short-term investment?713 兑换利益foreign exchange gain?7131 兑换利益foreign exchange gain?714 处分投资收益gain on disposal of investments?7141 处分投资收益gain on disposal of investments?715 处分资产溢价收入gain on disposal of assets?7151 处分资产溢价收入gain on disposal of assets?748 其它营业外收入other non-operating revenue?7481 捐赠收入donation income?7482 租金收入rent revenue/income?7483 佣金收入commission revenue/income?7484 出售下脚及废料收入revenue from sale of scraps?7485 存货盘盈gain on physical inventory?7486 存货跌价回升利益gain from price recovery of inventory?7487 坏帐转回利益gain on reversal of bad debts?7488 其它营业外收入-其它other non-operating revenue- other items?75~ 78 营业外费用non-operating expenses?751 利息费用interest expense?7511 利息费用interest expense?752 投资损失investment loss?7521 权益法认列之投资损失investment loss recog- nized under equity method?7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market? 753 兑换损失foreign exchange loss?7531 兑换损失foreign exchange loss?754 处分投资损失loss on disposal of investments?7541 处分投资损失loss on disposal of investments?755 处分资产损失loss on disposal of assets?7551 处分资产损失loss on disposal of assets?788 其它营业外费用other non-operating expenses?7881 停工损失loss on work stoppages?7882 灾害损失casualty loss?7885 存货盘损loss on physical inventory?7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories?7888 其它营业外费用-其它other non-operating expenses- other?========================================================================== ======?8 所得税费用(或利益) income tax expense (or benefit)?81 所得税费用(或利益) income tax expense (or benefit)?811 所得税费用(或利益) income tax expense (or benefit)?8111 所得税费用（或利益）income tax expense ( or benefit)?========================================================================== ======?9 非经常营业损益nonrecurring gain or loss?91 停业部门损益gain(loss) from discontinued operations?911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments? 9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment?912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments?9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment?92 非常损益extraordinary gain or loss?921 非常损益extraordinary gain or loss?9211 非常损益extraordinary gain or loss?93 会计原则变动累积影响数cumulative effect of changes in accounting principles?931 会计原则变动累积影响数cumulative effect of changes in accounting principles?9311 会计原则变动累积影响数cumulative effect of changes in accounting principles?94 少数股权净利minority interest income?941 少数股权净利minority interest income?9411 少数股权净利minority interest in。