1101现金1111银行存款1121有价证券1131应收票据1141应收帐款1151坏帐准备1161预交所得税1171预付货款1181内部往来1191其他应收款1201待摊费用1301材料采购1401原材料1411包装物1421低值易耗品1431材料成本差异1441委托加工材料1451自制半成品1461产成品1471分期收款发出商品1491存货变现损失准备1501长期投资1511拨付所属资金1601固定资产1611累计折旧1701在建工程1801场地使用权1811工业产权及专有技术1821其他无形资产1901开办费1911筹建期间汇兑损失1921递延投资损失1931其他递延支出流动负债2101短期借款2111应付票据2121应付帐款2131应付工资2141应交税金2151应付股利2161预收货款2171其他应付款2181预提费用2191职工奖励及福利基金长期负债2201长期借款2211应付公司债2212应付公司债溢价或折价其他负债筹建期间汇兑收益资本总额中方投资3101实收资本3102已归还投资外方3111资本公积3121公司拨入基金3201储备基金3211企业发展基金3221利润归还投资外方3301本年利润3311未分配利润税后利润年初未分配利润年初未分配利润调整数可供投资人分配的利润已分配股利中方股利外方股利年末未分配利润4101生产成本直接材料进口材料直接工资在产品及自制半成品年初余额在产品及自制半成品年末余额产品生产成本产成品年初余额分期收款发出商品年初余额存货变现损失准备年末余额产成品年末余额分期收款发出商品年末余额存货变现损失准备年初余额4201制造费用工资折旧费修理费物料消耗低值易耗品摊销劳动保护费水电费瓣公费差旅费运输费保险费租赁费设计制图费试验检验费环境保护费存货盘亏(盘盈)销售佣金代销手续费装卸费销售服务费5101产品销售收入5102销售折扣与折让5111产品销售税金5121产品销售成本5131销售费用5141管理费用公司经费工会经费董事会费顾问费诉讼费税金场地使用费技术转让费无形资产摊销其他资产摊销职工培训费研究发展费坏帐损失交际应酬费5151财务费用5201其他业务收入5211其他业务支出5501营业外收入投资收益投资作价收益处理固定资产收益固定资产盘盈罚款收入以前年度收益5601营业外支出投资损失投资作价损失处理固定资产捐失固定资产盘亏罚款支出捐赠支出非常捐失以前年度捐失不减少流动资金的费用和捐失固定资产折旧无形资产及其它资产摊销处理固定资产捐失长期投资溢价摊销应付公司债折价摊销捐赠固定资产支出库存材料:原材料原料及主要材料辅助材料外购半成品修理用备件燃料包装物低值易耗品在途材料、委耗加工材料在产品自制半成品产成品分期收款发出商品各项存货全年平均余额每百元销售收入占用的存货资金存货周转天数存货中包括①已经提取变现损失准备的存货②可变现净值低于成本的其他存货③待虚理存货短缺及毁揖产品销售收入其中:出口产品销售收入内销产品销售收入销售折扣与折让产品销售净额产品销售税金产品销售成本出口产品销售成本产品销售毛利销售费用管理费用场地使用费财务费用利息支出汇兑损失产品销售利润其他业务利润营业利润营业外收入营业外支出利润总额固定资产清理收入收回长期投资投资转出固定资产减少无形资产增加长期借款增加储借基金和企业发展基金增加资本增加资本公积调整以前年度未分配利润和弥补亏损发行公司债current assetscash on handcash in bankmarketable securitiesnotes receivableaccount receivableprovision for bad debtsprepaid income taxadvances to suppliersinter company accountother receivablesprepaid expensesmaterials purchasedraw materialscontainerslow cost and short lived articlescost variances of materialsmaterials in outside processingsemi-finished goodsfinished goodsgoods on instalment salesprovision for loss on realization of inventory long-term investmentsfund to branchesfixed assetsaccumulated depreciationconstruction in progressland occupancy rightproprietary technology and patentsother intangible assetsorganization expensesexchange loss during the startup period deferred loss in investmentsother deferred expensescurrent liabilitiesshort-term loansnotes payableaccounts payableaccrued payrolltaxes payabledividends payableadvances from customersother payableaccrued expensesstaff and workers' bonus and welfare fund long-term liabilitieslong-term loansdebentures payablepremium or discount on debentures payable other liabilitiesexchange gains for organizingcapitalizationchinese investmentforeign inVestmentpaid-ins capitalinvestment returnedforeignerscapital surplusfund from head officereserve fundenterprise expansion fundprofit capitalised on return of investmentforeignerscurrent year profitundistributed profitspofit after taxretained earnings at beginning of yearadjustment of retained earnings at beginning of yearbalance of profit available for investor distributiondividends declaredChinese participantsforeign participantsretained earnings at end of yearcost of productiondirect materialsimported materialsdirect laborgoods in process and semi-finished goods at beginning of year goods in process and semi-finished goods at end of yearcost of goods manufacturedfinished goods at beginning of yearmerchandise shipped on instalment sales at oegmnmg of the year loss reserve on realization of inventories at beginning of the year finished goods at end of yearmerchandise shipped on instalment sales at end of the yearloss reserve on realization of inventories at end of the year manufacturing expensessalaries and wagesdepreciationrepairs and maintenanceconsumable supplieslow-priced and perishable articles (includingamortization)labor protection expenseswater and electricityoffice expensestravelling expensestransportation expensesinsurancerentdesigning and drawing expensesexperimental and inspection expensesenvironment protection expensesinventory shortage (average)selling commissionconsignment commissionloading and unloading expensesadvertisingselling service chargesalessales discount and allowancessales taxcost of salesselling expensesgeneral and administrative expensescompany's outlaylabour union duesexpenses of board of directors meetings advisory expensesaction feetaxespayment for the use of sitepayment for transfer of technologyamortization of other intangible assets amortization of other assetsexpenses for training staff and workersresearch and development expensesbad debtsentertainment expensesfinancial expensesincome from other operationsexpenses for other operationsnon-operating incomeincome on investmentincome on capitalized value of investment income on disposal of fixed assetsoverage of fixed assetspenalty and fine receivedincome of previous yearsnon-operating expensesloss on investmentloss on capitalized value of investmentloss on disposal of fixed assetsshortage of fixed assetspenalty and fine paidcontribution and donationextraordinary lossexpenses and losses of previous yearsamounts not affecting working capital depreciation of fixed assetsamortization oCintangible and other assetsloss from disposal of fixed assetsamortization of premium on long term investments amortization of discount on bonds payables donated fixed assetsexnensesstores in stock:materials and suppliesraw materialsauxiliarymaterialssemi-products purchasedspare parts for repair and maintenancefuelcontainerslow-priced and perishable articlesstores in transitstores in outside processinggoods in processsemi-finished goodsfinished goodsmerchandise shipped on instalment salesaverage balance of inventories for the yearamount of inventories per 100 Yuan of saleslength of inventory turnover (days)inventory balance includinginventories drew loss reserve from realizationother inventories of which net realizable value is lower than cost shortage and spoilage of inventories to be written offsales of productsincluding: export saleshome sales:sales discount and allowancesnet salessales taxcost of salescost of export salesgross profit on salesselling expensesgeneral and administrative expensespayment for use of sitefinancial expensesinterest expensesexchange lossprofit on salesprofit from other operationsoperating profitnon-operating incomenon-operating expensestotal profitproceeds from disposal of fixed assetsdecrease of long term investmentsfixed assets transferred out as investmentsdecrease of intangible assetsincrease of long term loansincrease of reserve funds and expansion fundsincrease of capitalincrease of capital surplusadjusting retained earnings of previous years and deficit coverage increase of bonds。