assets?1 资产current assets?11~ 12 流动资产现金及约当现金111 cash and cash equivalents? 库存现金cash on hand?1111petty cash/revolving funds?1112 零用金/周转金银行存款cash in banks?0 g1113在途现金cash in transit?1116约当现金1117 cash equivalents? 约当现金1118 其它现金及other cash and cash equivalents? short-term investment?112 短期投资- stock?股票- short-term investments 1121 短期投资term notes and bills?-shortterm investments - short1122 短期投资--短期票券government bonds?term investments short--1123 短期投资-政府债券beneficiarycertificates?short-term investments --1124 短期投资受益凭证corporate bonds?term investments --1125 短期投资-公司债short term investments other?- 1128 短期投资-其它short-allowance for reduction of shortterm investment to market?1129 -备抵短期投资跌价损失113 应收票据notes receivable? 应收票据notes receivable?1131应收票据贴现discounted notes receivable?1132notes receivable - related parties?1137 应收票据-关系人other notes receivable?其它应收票据1138tible accounts-－应收票据1139 备抵呆帐allowance for uncollec- notes receivable? 应收帐款114 accounts receivable? 应收帐款accounts receivable?1141应收分期帐款installment accounts receivable?1142- related parties? 1147 应收帐款-关系人accounts receivableaccounts receivable? tible accounts 1149 备抵呆帐－应收帐款-allowance for uncollec- other receivables?其它应收款118forward exchange contract receivable?1181 应收出售远汇款forward exchange contract receivable -1182 应收远汇款-外币foreign currencies? discount on forward ex-1183 change contract?买卖远汇折价应收收益earned revenue receivable?1184income tax refund receivable?应收退税款1185- related parties?-1187 其它应收款关系人other receivablesother?other receivables 1188 其它应收款-其它-allowance for uncollec- other receivables? tible accounts - 1189 备抵呆帐-其它应收款inventories?121~122 存货merchandise inventory?1211 商品存货consigned goods?寄销商品1212goods in transit?在途商品12131219 备抵存货跌价损失allowance for reduction of inventory to market?1221 制成品finished goods?consigned finished goods? 寄销制成品12221223 副产品by-products? 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 备抵存货跌价损失allowance for reduction of inventory to market? 125 预付费用prepaid expenses? 1251 预付薪资prepaid payroll? 1252 预付租金prepaid rents? 1253 预付保险费prepaid insurance? 用品盘存1254 office supplies? prepaid income tax?1255 预付所得税other prepaid expenses?1258 其它预付费用126 预付款项prepayments? 1261 预付货款prepayment for purchases? other prepayments?1268其它预付款项other current assets?128~129 其它流动资产VAT paid ( or input tax)?1281 进项税额excess VAT paid (or overpaid VAT)?1282 留抵税额temporary payments?1283 暂付款payment on behalf of others?1284 代付款advances to employees?员工借支1285refundable deposits?1286 存出保证金-restricted?1287 受限制存款certificate of deposit deferred income tax assets?1291 递延所得税资产deferred foreign exchange losses?1292 递延兑换损失owners'(stockholders') current account?1293 业主(股东)往来current account with others?1294 同业往来- other?1298 其它流动资产-其它other current assets-term investments?13 基金及长期投资funds and long funds?131 基金redemption fund (or sinking fund)?偿债基金1311改良及扩充基金fund for improvement and expansion?1312意外损失准备基金contingency fund?1313pension fund?退休基金1314其它基金other funds?1318-longterm investments?132 长期投资long-term equity investments?1321 长期股权投资long-term bond investments?1322 长期债券投资-vestments?- longterm real estate in长期不动产投资1323cash surrender value of life insurance?1324 人寿保险现金解约价值1328 其它长期投资otherlong-term investments?term-longof value market over cost of excess for allowance 备抵长期投资跌价损失1329investments? 14~ 15 固定资产property , plant, and equipment? 141 土地land? land?1411 土地revaluation increments?-重估增值land -土地1418land improvements?142 土地改良物land improvements?土地改良物1421重估增值- revaluation increments? land improvements -1428 土地改良物土地改良物land improvements? accumulated depreciation -累积折旧1429 - 143 房屋及建物buildings? 1431 房屋及建物buildings? revaluation increments? buildings --1438 房屋及建物重估增值- accumulated depreciation buildings?1439 累积折旧-房屋及建物)具及设备machinery and equipment?144~146 机(器machinery?具器1441 机() - revaluation increments? 机1448 (器)具-重估增值machinery- machinery? 1449 累积折旧-机( 器)具accumulated depreciation租赁资产leased assets?151leased assets?1511 租赁资产leased assets?1519 累积折旧--租赁资产accumulated depreciation leasehold improvements?152 租赁权益改良1521 租赁权益改良leasehold improvements? -累积折旧1529 leasehold improvements?-租赁权益改良accumulated depreciationconstruction in progress and prepayments for equipment?156 未完工程及预付购置设备款construction in progress?1561 未完工程prepayment for equipment?预付购置设备款1562 miscellaneous property, plant, and equipment?杂项固定资产158miscellaneous property, plant, and equipment?1581 杂项固定资产revaluation 定资产重-估plant, 增值miscellaneous property, and equipment -杂1588 项固increments?and property, 1589 累积折旧-accumulated 杂项固定资产depreciation -plant, miscellaneousequipment? depletable assets?16 递耗资产depletable assets?161 递耗资产天然资源1611 natural resources? revaluation increments?-1618 天然资源重估增值natural resources -natural resources? -天然资源accumulated depletion 累积折耗1619 - intangible assets?17 无形资产trademarks?171 商标权trademarks?商标权1711patents? 专利权1721721 专利权patents?173 特许权franchise?franchise? 特许权1731copyright?着作权174copyright?着作权1741175 computer software?计算机软件1751 计算机软件computer software cost? goodwill?商誉176goodwill?商誉1761177 开办费organization costs? 1771 开办费organization costs? 178 其它无形资产other intangibles? 1781 deferred pension costs?递延退休金成本1782 租赁权益改良leasehold improvements? -其它other?other intangible assets -1788 其它无形资产18 其它资产other assets? 181 递延资产deferred assets? deferred bond issuance costs?1811 债券发行成本1812 长期预付租金-term prepaid rent? long 1813 长期预付保险费term prepaid insurance? long- 1814 递延所得税资产deferred income tax assets?1815 预付退休金prepaid pension cost? other deferred assets?1818 其它递延资产182 idle assets?闲置资产1821 闲置资产idle assets? 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long-term notes receivable? 1842 长期应收帐款long-term accounts receivable? 1843 催收帐款overdue receivables? 关系人long-term notes, accounts and overdue receivables-1847 长期应收票据及款项与催收帐款- related parties? 其它长期应收款项1848 other long-term receivables?term 备抵呆帐uncollectible accounts -for -长期应收票据及款项与催收帐款allowance long-1849notes, accounts and overdue receivables? 185 出租资产assets leased to others? 出租资产1851 assets leased to others? 出租资产-重估增值assets leased to others - incremental value from revaluation?1858-出租资产accumulated depreciation - assets leased to others?累积折旧1859186 存出保证金refundable deposit? refundable deposits?1861 存出保证金188 杂项资产miscellaneous assets?certificate of deposit - restricted?1881 受限制存款other?其它-miscellaneous assets -杂项资产1888=============================================================================== =?liabilities? 负债2流动负债current liabilities?21~ 22short-term borrowings(debt)?211 短期借款2111 银行透支bank overdraft? bank loan?2112 银行借款- owners?-2114 短期借款-业主shortterm borrowings- employees? 2115 短期借款-员工short-term borrowingsrelated parties? 2117 短期借款-关系人short-term borrowings-other?2118 短期借款-其它short-term borrowings - short212 应付短期票券-term notes and bills payable? commercial paper payable?2121 应付商业本票2122 bank acceptance?银行承兑汇票2128 其它应付短期票券term notes and bills payable?other short- 2129 term notes and bills payable?应付短期票券折价discount on short- 213 应付票据notes payable? 2131 应付票据notes payable? 2137 应付票据-关系人notes payable - related parties? 2138 其它应付票据other notes payable? 214 accounts pay able?应付帐款2141 应付帐款accounts payable? 2147 关系人accounts payable -应付帐款- related parties? 216 应付所得税income taxes payable? 2161 应付所得税income tax payable? 应付费用217 accrued expenses? accrued payroll?2171 应付薪工2172 accrued rent payable?应付租金2173 accrued interest payable?应付利息2174 应付营业税accrued VAT payable? other?2175 应付税捐-其它accrued taxes payable- other accrued expenses payable?2178 其它应付费用other payables? 218~219 其它应付款forward exchange contract payable?2181 应付购入远汇款foreign currencies?2182 应付远汇款-forward exchange contract payable 外币-premium on forward exchange contract?2183 买卖远汇溢价payables on land and building purchased?2184 应付土地房屋款Payables on equipment?2185 应付设备款related parties? 2187 其它应付款-关系人other payables - dividend payable?2191 应付股利bonus payable?应付红利2192compensation payable to directors and supervisors?2193 应付董监事酬劳other? 其它other payables 2198 其它应付款-- advance receipts?226 预收款项2261 预收货款sales revenue received in advance?2262 预收收入revenue received in advance?other advance receipts? 其它预收款2268current portion?long227 一年或一营业周期内到期长期负债-term liabilities -current portion?一年或一营业周期内到期公司债2271 corporate bonds payable -current portion?一年或一营业周期内到期长期借款2272 long-term loans payable -due accounts long-payable term notes 2273 一年或一营业周期内到期长期应付票据及款项andwithin one year or one operating cycle?accounts notes 关系人long-and 一年或一营业周2277 期内到期长期应付票据及款项term -current portion?payables to related parties ---term lia- bilities current portion?2278 其它一年或一营业周期内到期长期负债other longother current liabilities?228~229 其它流动负债VAT received(or output tax)?2281 销项税额2283 暂收款temporary receipts? receipts under custody?2284 代收款estimated warranty liabilities? 2285 估计售后服务/保固负债deferred income tax liabilities?2291 递延所得税负债deferred foreign exchange gain?2292 递延兑换利益往来(股东)owners' current account?2293 业主current account with others?2294 同业往来others?other current liabilities -其它-2298 其它流动负债term liabilities?long23 长期负债-231 应付公司债corporate bonds payable? corporate bonds payable?2311 应付公司债premium(discount) on corporate bonds payable?折)价2319 应付公司债溢( -term loans payable?长期借款long232bank?-long-term loans payable 2321 长期银行借款owners?-term loans payable -2324 长期借款业主- long term loans payable - employees?2325 长期借款--员工long term loans payable - related parties?2327 长期借款-关系人long-- other?2328 长期借款-其它long-term loans payable-term notes and accounts payable?233 长期应付票据及款项long -term notes payable?2331 长期应付票据long -able?2332 长期应付帐款long-term accounts pay -term capital lease liabilities?2333 长期应付租赁负债long related parties?2337 长期应付票据及款项Long-关系人-term notes and accounts payable --其它长期应付款项2338 other longterm payables? accrued liabilities for land value increment tax?估计应付土地增值税234able?estimated accrued land value incremental tax pay2341 估计应付土地增值税-235 应计退休金负债accrued pension liabilities? accrued pension liabilities?2351 应计退休金负债term liabilities?238 其它长期负债other long-other?-term liabilities -其它长期负债2388 -其它other long other liabilities?其它负债28deferred liabilities? 281 递延负债2811 递延收入deferred revenue?deferred income tax liabilities? 递延所得税负债2814其它递延负债other deferred liabilities?2818deposits received?存入保证金286guarantee deposit received?存入保证金2861miscellaneous liabilities?杂项负债288- other?-其它miscellaneous liabilities 2888 杂项负债================================================================================? 所有者权益3 owners' equity? 31 资本capital? 311 资本（或股本）capital? 3111 capital 普通股股本- common stock? 3112 capital 特别股股本- preferred stock? 3113 预收股本capital collected in advance? 3114 待分配股票股利stock dividends to be distributed? 3115 资本capital? additional paid资本公积-in capital?32paid-in capital in excess of par?321 股票溢价-in capital in excess of par- common stock?3211 普通股股票溢价paid --in capital in excess of par preferred stock?3212 特别股股票溢价paid capital surplus from assets revaluation?资产重估增值准备323capital surplus from assets revaluation?资产重估增值准备3231capital surplus from gain on disposal of assets?处分资产溢价公积3243241 处分资产溢价公积capital surplus from gain on disposal of assets?325 合并公积capital surplus from business combination? 3251 合并公积capital surplus from business combination? 326 受赠公积donated surplus? 3261 受赠公积donated surplus? 328 其它资本公积- other additional paidin capital? 3281 权益法长期股权投资资本公积- additional paidin capital from investee under equity method? -库藏股票交易- treasury stock trans-actions? additional paid-in capital 资本公积3282保留盈余(或累积亏损) retained earnings (accumulated deficit)?33331 法定盈余公积legal reserve? 3311 法定盈余公积legal reserve? 332 特别盈余公积special reserve? contingency reserve?3321 意外损失准备3322 改良扩充准备improvement and expansion reserve? 偿债准备3323 special reserve for redemption of liabilities? other special reserve?3328 其它特别盈余公积-或累积亏损) retained earnings(335 未分配盈余unappropriated (or accumulated deficit)? accumulatedprofit or loss?累积盈亏3351prior period adjustments?3352 前期损益调整3353 本期损益net income or loss for current period? equity adjustments? 权益调整34equity on market value decline of long-term loss 341 长期股权投资未实现跌价损失unrealized investments?equity market value decline of -term long 3411 长期股权投资未实现跌价损失unrealized loss oninvestments? cumulative translation adjustment?342 累积换算调整数3421 累积换算调整数cumulative translation adjustments? 343 未认列为退休金成本之净损失net loss not recognized as pension cost? 3431 未认列为退休金成本之净损失net loss not recognized as pension costs? 35 库藏股treasury stock? treasury stock?351 库藏股treasury stock?3511 库藏股minority interest?36 少数股权361 minority interest?少数股权少数股权3611 minority interest?================================================================================? 4 营业收入operating revenue? 销货收入41 sales revenue? 411 销货收入sales revenue? 4111 销货收入sales revenue? 4112 分期付款销货收入installment sales revenue? 417 销货退回sales return?4171 销货退回sales return? 419 销货折让sales allowances? 销货折让sales discounts and allowances?419146 劳务收入service revenue? 劳务收入service revenue?461劳务收入service revenue?4611业务收入agency revenue?47业务收入agency revenue?471agency revenue?业务收入4711其它营业收入other operating revenue?48其它营业收入488 other operating revenue?-其它other? other operating revenue -其它营业收入4888 -其它================================================================================? 5 营业成本operating costs? 51 销货成本cost of goods sold? cost of goods sold?销货成本511cost of goods sold?5111 销货成本5112 分期付款销货成本installment cost of goods sold? purchases? 进货512purchases?5121 进货purchase expenses?5122 进货费用purchase returns?5123 进货退出5124 charges on purchased merchandise?进货折让materials purchased?513 进料5131 进料material purchased? 5132 进料费用charges on purchased material? material purchase returns?5133 进料退出material purchase allowances?5134 进料折让direct labor?514 直接人工direct工5141直接人·····································································labor?·······································································································、····························制造费用manufacturing overhead?515~518间接人工indirect labor?5151租金支出rent expense, rent?5152文具用品office supplies (expense)?5153travelling expense, travel?5154 旅费shipping expenses, freight?5155 运费postage (expenses)?5156 邮电费repair(s) and maintenance (expense )?修缮费5157packing expenses?包装费5158utilities (expense)?水电瓦斯费5161insurance (expense)?5162 保险费5163 - outsourced?加工费manufacturing overhead5166 taxes?税捐5168 折旧depreciation expense? 5169 各项耗竭及摊提various amortization? 5172 伙食费meal (expenses)? 职工福利5173 employee benefits/welfare? training (expense)?5176 训练费indirect materials?5177 间接材料other manufacturing expenses?5188 其它制造费用ervice costs?劳务成本制56service costs?561 劳务成本service costs?5611 劳务成本gency costs?57 业务成本agency costs? 571 业务成本agency costs?5711 业务成本other operating costs?58 其它营业成本588 其它营业成本-其它other operating costs-other?other?-other operating costs 其它-其它营业成本5888================================================================================? operating expenses?6 营业费用selling expenses?61 推销费用推销费用selling expenses?615~618payroll expense?6151 薪资支出rent expense, rent?6152 租金支出office supplies (expense)?6153 文具用品travelling expense, travel?6154 旅费shipping expenses, freight?6155 运费postage (expenses)?6156 邮电费repair(s) and maintenance (expense)?修缮费6157 advertisement expense, advertisement?6159 广告费utilities (expense)?6161 水电瓦斯费insurance (expense)?6162 保险费entertainment (expense)? 6164 交际费donation (expense)?6165 捐赠taxes?6166 税捐呆帐损失6167 loss on uncollectible accounts? depreciation expense?6168 折旧various amortization?6169 各项耗竭及摊提meal (expenses)?6172 伙食费职工福利6173 employee benefits/welfare? commission (expense)?6175 佣金支出training (expense)?6176 训练费other selling expenses?6188 其它推销费用general & administrative expenses?管理及总务费用62general & administrative expenses?625~628 管理及总务费用payroll expense?6251 薪资支出rent expense, rent?6252 租金支出6253 office supplies?文具用品6254 旅费travelling expense, travel? 6255 运费shipping expenses,freight? 6256 邮电费postage (expenses)? 修缮费6257 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)? donation (expense)?捐赠6265taxes?6266 税捐6267 呆帐损失loss on uncollectible accounts?depreciation expense a? 折旧6268various amortization?各项耗竭及摊提6269loss on export sales?外销损失6271meal (expenses)?伙食费6272employee benefits/welfare?职工福利6273研究发展费用research and development expense?6274commission (expense)?6275 佣金支出training (expense)?6276 训练费professional service fees?6278 劳务费其它管理及总务费用other general and administrative expenses?6288research and development expenses?63 研究发展费用research and developmentexpenses?635~638 研究发展费用payroll expense?薪资支出6351rent expense, rent?6352 租金支出office supplies?6353 文具用品travelling expense, travel?6354 旅费shipping expenses, freight? 6355 运费postage (expenses)?6356 邮电费repair(s) and maintenance (expense)?6357 修缮费utilities (expense)?6361 水电瓦斯费insurance (expense)?6362 保险费entertainment (expense)?6364 交际费taxes?6366 税捐折旧6368 depreciation expense? various amortization?6369 各项耗竭及摊提meal (expenses)?6372 伙食费employee benefits/welfare?6373 职工福利training (expense)?训练费6376other research and development expenses?其它研究发展费用6378================================================================================? non-operating revenue and expenses, other income(expense)?7 营业外收入及费用non-71~74 营业外收入operating revenue? 711 利息收入interest revenue? 利息收入7111 interest revenue/income? investment income?712 投资收益7121 权益法认列之投资收益investment income recognized under equity method? 7122 股利收入dividends income? gain on market price recovery of short-term investment?7123 短期投资市价回升利益713 兑换利益foreign exchange gain? foreign exchange gain?兑换利益7131gain on disposal of investments?714 处分投资收益7141 处分投资收益gain on disposal of investments?gain on disposal of assets? 处分资产溢价收入715gain on disposal of assets?处分资产溢价收入7151operating revenue?other non748 其它营业外收入-donation income?捐赠收入74817482 rent revenue/income?租金收入commission revenue/income?7483 佣金收入revenue from sale of scraps?7484 出售下脚及废料收入gain on physical inventory?7485 存货盘盈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? other items?operating revenueother non--其它7488 其它营业外收入-operating expenses?non营业外费用-75~ 78interest expense?751 利息费用interest expense?7511 利息费用investment loss?752 投资损失investment loss recog- nized under equity method? 7521 权益法认列之投资损失unrealized loss on reduction of short-term investments to market? 7523 短期投资未实现跌价损失753 兑换损失foreign exchange loss? foreign exchange loss?7531 兑换损失loss on disposal of investments?754 处分投资损失loss on disposal of investments?处分投资损失7541loss on disposal of assets?处分资产损失755loss on disposal of assets?处分资产损失7551operating expenses?other non-788 其它营业外费用loss on work stoppages?停工损失78817882 casualty loss?灾害损失7885 存货盘损loss on physical inventory?moving -and slowprice loss for market obsolete decline and 呆货7886 存跌价及滞损失inventories? other?operating expenses -其它-other non-7888 其它营业外费用================================================================================? 8 ) income tax expense (or benefit)?(或利益所得税费用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 income tax expense ( or benefit)?所得税费用（或利益）================================================================================? nonrecurring gain or loss?9 非经常营业损益gain(loss) from discontinued operations? 91 停业部门损益income(loss) from operations of discontinued segments?停业前营业损益停业部门损益911 -9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment?gain(loss) from disposal of discontinued segments? 处分损益-停业部门损益9129121 停业部门损益gain(loss) from disposal of discontinued segment?-处分损益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 cumulative effect of changes in accounting principles?会计原则变动累积影响数会计原则变动累积影响数cumulative effect of changes in accounting principles?931cumulative effect of changes in accounting principles?会计原则变动累积影响数9311minority interest income?94 少数股权净利941 少数股权净利minority interest income?minority interest in 少数股权净利9411。