悲伤式开始完美式结束
Liability refers to the current obligations of enterprises in the past, which are formed in the past transactions or events.In essence, the liability of the enterprise must be paid after a certain period of time, the repayment period or the specific amount of the enterprise must be in accordance with the contract, the regulations and restrictions, is an obligation that the enterprise must perform.A current obligation to be recognized as a liability, in addition to the definition of liability, but also to meet the two conditions:First, the economic interests related to the obligations are likely to flow out of the enterprise;From the definition of the liability can be seen, is expected to lead to the outflow of economic interests of the enterprise is a essential feature of liability. In practice, the economic benefits of the discharge of the obligation to fulfill the obligations of the economic interests, in particular, with the presumption of obligations related economic interests are usually dependent on a large number of estimates. Therefore, the confirmation of liabilities shall be and outflow of economic benefits of the degree of uncertainty in the judgment together, if there is conclusive evidence that, with current obligations related to economic interests is likely to flow out of the enterprise, it should be recognized as a liability; conversely, if enterprises take a present obligation, but the cause of enterprises outflow of economic benefits from the possibility is very small, do not comply with debt confirmation conditions should not be be recognized as a liability.Second, the future outflow of economic benefits can be measured reliably.In consideration of the economic benefits of the outflow of the enterprise, the amount of economic benefits for the future outflow should be able to reliably measure. The outflow of economic benefits related to the statutory obligations can be determined according to the amount of the contract or the amount of the economic benefits. In the amount of the outflow of economic benefits related to the constructive obligations, the enterprise shall estimate the best estimate of the expenditure required to perform the relevant obligations, and comprehensively consider the impact of the factors such as the time value of money, risk and other factors.
记忆泛白
短期借款Short Term Loan ，应付账款accounts payable，预计负债Estimated Liabilities，预付账款Prepayments
短期借款是指企业根据生产经营的需要，从银行或其他金融机构借入的偿还期在一年以内的各种借款，包括生产周转借款、临时借款等。
应付账款是企业(金融)应支付但尚未支付的手续费和佣金。
预计负债是指根据或有事项等相关准则确认的各项预计负债，包括对外提供担保、未决诉讼、产品质量保证、重组义务以及固定资产和矿区权益弃置义务等产生的预计负债。
预付账款是指企业按照购货合同的规定，预先以货币资金或货币等价物支付供应单位的款项。
扩展资料：
预计负债的账务处理
一、本科目核算企业确认的对外提供担保、未决诉讼、产品质量保证、重组义务、亏损性合同等预计负债。
二、本科目可按形成预计负债的交易或事项进行明细核算。
三、预计负债的主要账务处理。
（一）企业由对外提供担保、未决诉讼、重组义务产生的预计负债，应按确定的金额，借记“营业外支出”等科目，贷记本科目。由产品质量保证产生的预计负债，应按确定的金额，借记“销售费用”科目，贷记本科目。
由资产弃置义务产生的预计负债，应按确定的金额，借记“固定资产”或“油气资产”科目，贷记本科目。在固定资产或油气资产的使用寿命内，按计算确定各期应负担的利息费用，借记“财务费用”科目，贷记本科目。
（二）实际清偿或冲减的预计负债，借记本科目，贷记“银行存款”等科目。
（三）根据确凿证据需要对已确认的预计负债进行调整的，调整增加的预计负债，借记有关科目，贷记本科目；调整减少的预计负债做相反的会计分录。
四、本科目期末贷方余额，反映企业已确认尚未支付的预计负债。
参考资料：
百度百科-短期借款
百度百科-应付账款
百度百科-预计负债
百度百科-预付账款
你是谁朝思暮想的笔尖少年你是谁梦寐以求的暖心少女
短期借款Short-term borrowing应付账款Accounts payable预计负债Projected liabilities预付账款Prepaid AccountsAAA美国会计学会Abacus 《算盘》杂志abacus算盘Abandonment 废弃,报废;委付abandonment value废弃价值abatement ①减免②冲销ability to service debt偿债能力abnormal cost异常成本abnormal spoilage异常损耗above par超过票面价值above the line 线上项目absolute amount绝对数,绝对金额absolute endorsement绝对背书absolute insolvency绝对无力偿付absolute priority绝对优先求偿权absolute value绝对值absorb摊配,转并absorption account摊配账户,转并账户absorption costing摊配成本计算法abstract摘要表abuse滥用职权abuse of tax shelter滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system加速成本收回制度accelerated depreciation method加速折旧法,快速折旧法acceleration clause加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill承兑票据acceptance register承兑票据登记簿acceptance sampling 验收抽样access time存取时间accommodation融通accommodation bill融通票据accommodation endorsement融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability经营责任,会计责任accountability unit责任单位Accountancy《会计》杂志accountancy会计accountant会计员,会计师accountant general会计主任,总会计accounting in charge主管会计师accountant,s legal liability会计师的法律责任accountant,s report会计师报告accountant,s responsibility会计师职责account form账户式,账式accounting ①会计②会计学accounting assumption会计假定,会计假设accounting basis会计基准,会计基本方法accounting changes会计变更accounting concept会计概念accounting control会计控制accounting convention会计常规,会计惯例accounting corporation会计公司accounting cycle会计循环accounting data会计数据accounting doctrine会计信条accounting document会计凭证accounting elements会计要素accounting entity会计主体,会计个体accounting entry会计分录accounting equation会计等式accounting event会计事项accounting exposure会计暴露,会计暴露风险accounting firm会计事务所Accounting Hall of Fame会计名人堂accounting harmonization会计协调化accounting identity会计恒等式accounting income会计收益accounting information会计信息accounting information system会计信息系统accounting internationalization会计国际化accounting journals会计杂志accounting legislation会计法规accounting manual会计手册accounting objective会计目标accounting period会计期accounting policies会计政策accounting postulate会计假设accounting practice会计实务accounting principle会计原则Accounting Principle Board会计原则委员会accounting procedures会计程序accounting profession会计职业,会计专业accounting rate of return会计收益率accounting records会计记录,会计簿籍Accounting Review《会计评论》accounting rules会计规则Accounting Series Release《会计公告文件》accounting service会计服务accounting software会计软件accounting standard会计标准,会计准则accounting standardization会计标准化Accounting Standards Board会计准则委员会(英)Accounting Standards Committee会计准则委员会(英)accounting system ①会计制度②会计系统accounting technique会计技术accounting theory会计理论accounting transaction会计业务,会计账务Accounting Trend and Techniques《会计趋势和会计技术》accounting unit会计单位accounting valuation会计计价accounting year会计年度accounts会计账簿,会计报表account sales承销清单,承销报告单accounts payable应付账款accounts receivable应收账款accounts receivable aging schedule应收账款账龄分析表accounts receivable assigned已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted已贴现应收账款accounts receivable financing应收账款筹资,应收账款融资accounts receivable management应收账款管理accounts receivable turnover应收账款周转率,应收账款周转次数accretion增殖accrual basis accounting应计制会计,权责发生制会计accrued asset应计资产accrued expense应计费用accrued liability应计负债accrued revenue应计收入accumulated depreciation累计折旧accumulated dividend累计股利accumulated earnings tax累积盈余税,累积收益税accumulation累积,累计acid test ratio酸性试验比率acquired company被盘购公司,被兼并公司acquisition购置,盘购acquisition accounting盘购会计acquisition cost购置成本acquisition decision购置决策acquisition excess盘购超支acquisition surplus盘购盈余across-the-board全面调整ACT预交公司税act法案,法规action起诉,诉讼active account活动账户active assets活动资产activity业务活动,作业activity account作业账户activity accounting作业会计activity ratio业务活动比率activity variance业务活动量差异act of bankruptcy破产法act of company公司法act of God天灾,不可抗力actual capital实际资本actual value实际价值actual wage实际工资added value增值added value statement增值表added value tax增值税addition增置,扩建additional depreciation附加折旧,补提折旧additional paid-in capital附加实缴资本additional tax附加税adequate disclosure充分披露adjunct account附加账户adjustable-rate bond可调整利率债券adjusted gross income调整后收益总额,调整后所得总额adjusted trial balance调整后试算表adjusting entry调整分录adjustment调整adjustment account调整账户adjustment bond调整债券administrative accounting行政管理会计administrative budget行政管理预算administrative expense 行政管理费用ADR资产折旧年限幅度ad valorem tax从价税advance预付款,垫付款advance corporation tax预交公司税advances from customers预收客户款advance to suppliers预付货款adventure投机经营,短期经营adverse opinion反面意见,否定意见adverse variance不利差异,逆差advisory services 咨询服务affiliated company联营公司affiliation联营after closing trial balance结账后试算表after cost售后成本after date出票后兑付after sight见票后兑付after-tax税后AGA政府会计师联合会age寿命,账龄,资产使用年限age allowance 年龄减免age analysis账龄分析agency代理,代理关系agency commission代理佣金agency fund代管基金agenda议事日程,备忘录agent代理商,代理人aggregate balance sheet合并资产负债表aggregate income statement合并损益表AGI调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule账龄表agio贴水,折价agiotage汇兑业务,兑换业务AGM年度股东大会agreement协议agreement of partnership合伙协议AICPA美国注册公共会计师协会AIS会计信息系统all capital earnings rate资本总额收益率all-inclusive income concept总括收益概念allocation分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts呆账备抵allowance for depreciation折旧备抵账户allowance method备抵法all-purpose financial statement通用财务报表,通用会计报表alpha risk阿尔法风险,第一种审计风险altered check涂改支票alternative accounting methods可选择性会计方法alternative proposals替代方案,备选方案amalgamation企业合并American Accounting Association美国会计学会American depository receipts美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants美国注册会计师协会,美国注册公共会计师协会American option美式期权American Stock Exchange美国股票交易所amortization ①摊销②摊还amortized cost摊余成本amount金额,合计amount differ金额不符amount due到期金额amount of 1 dollar1元的本利和analysis分析analyst 分析师analytical review分析性检查annual audit年度审计annual closing年度结账annual general meeting年度股东大会annualize按年折算annualized net present value折算年度净现值annual report年度报告annuity年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation年金折旧法antedate填早日期anticipation预计,预列anti-dilution clause防止稀释条款anti-pollution investment消除污染投资anti-profiteering tax反暴利税anti-tax avoidance反避税anti-trust legislation反拖拉斯立法AP应付账款APB会计原则委员会APB Opinion《会计原则委员会意见书》Application 申请,申请书applied overhead已分配间接费用appraisal估价appraisal capital评估资本appraisal surplus估价盈余appraiser估价员,估价师appreciation增值appropriated retained earnings已拨定留存收益,已指定用途留存收益appropriation拨款,指拨经费appropriation account①拨款账户②留存收益分配账户appropriation budget 拨款预算approval核定,审批approved account核定账户approved bond核定债券AR应收账款arbitrage套利,套汇arbitrage transaction套利业务,套汇业务arbitration仲裁,公断arithmetical error算术误差arm,s-length price正常价格,公正价格arm,s-length transaction一臂之隔交易,正常交易ARR会计收益率arrears ①拖欠,欠款②迟付arrestment财产扣押Authur Anderson & Co.约瑟•安德森会计师事务所,安达信会计师事务所article文件条文,合同条款articles of incorporation 公司章程articles of partnership合伙契约articulate环接articulated concept环接观念artificial intelligence人工智能ASB审计准则委员会ASE 美国股票交易所Asian Development Bank亚洲开发银行Asian dollar亚洲美元asking price索价,卖方报价assessed value估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset资产asset cover资产担保,资产保证asset depreciation range资产折旧年限幅度asset-liability view资产—负债观念asset quality资产质量asset retirement资产退役,资产报废asset revaluation资产重估价asset stripping资产剥离,资产拆卖asset structure资产结构asset turnover资产周转率asset valuation资产计价assignment of accounts receivable应收账款转让associated company联属公司,附属公司Association of Government Accounting政府会计师协会assumed liability承担债务,承付债务AT税后at cost按成本at par按票面额,平价at sight见票兑付,即期兑付attached account被查封账户attachment扣押,查封attest 证明,验证attestation证明书,鉴定书audit审核,审计auditability可审核性audit committee审计委员会audit coverage 审计范围audited financial statement审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides《审计指南》auditing ①审计②审计学auditing procedure审计程序auditing process 审计过程auditing standard审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability审计师法律责任auditor,s opinion审计师意见书auditor,s report审计师报告,查账报告audit program审计工作计划audit report审计报告audit risk审计风险audit sampling审计抽样audit software审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper审计工作底稿authorized capital stock核定股本,法定股本automated clearing house自动票据交换所automated teller machine自动取款机automatic transfer service自动转账服务available asset可用资产available inventory可用存货average balance平均余额average collection period平均收款期average cost 平均成本average-cost method平均成本法average inventory平均存货,平均库存average life平均寿命,平均使用年限average payment period (of accounts payable)应付账款平均付款期average rate of return平均收益率averages股票价格平均指数avoidable cost可避免成本back charge欠费费用back date倒填日期,填早日期backed bill背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation欠提折旧back order欠交订货back pay欠付工资back tax欠交税款back-to-back credit对开信用证back-to-back loan 对销贷款back wardation倒价backward integration逆向合并bad check空头支票bad debt呆账,呆账账户bad debt account呆账账户bad debt expense呆账费用bad debt ratio呆账比率bad debt recovery呆账收回bailment寄销,寄托bailout抽资bailout period投资返还期balance ①余额②平衡balance budget平衡预算balance due结欠余额balance fund平衡基金balance of account账户余额balance of payment国际收支差额balance of retained earnings留存收益余额balance sheet资产负债表balance sheet account资产负债表账户balance sheet analysis资产负债表分析balance sheet audit资产负债表审计balance sheet date结账日期balance sheet ratio资产负债表比率balance sheet total资产负债表总额balloon payment漂浮式付款bank银行bank(er,s) acceptance银行承兑,银行承兑汇票bank balance银行存款余额bankbook存折bank charge银行手续费bank checking account银行支票账户,银行活期存款账户bank confirmation银行证明信函bank credit 银行信用,银行信贷bank custody银行保险库bank draft 银行汇票banker ①银行家②银行bank failure银行倒闭bank loan银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run银行挤兑bankruptcy破产bankruptcy act破产法bankruptcy cost破产成本bankruptcy court破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 19781978年破产改革法bank transfer银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale廉价销售barometers经济晴雨表,经济指标barometers stock 晴雨表股票barter以货易货barter transaction易货业务base基数base period基期base price基价base rate基础利率base stock基础存量BASIC基础语言basic earnings per share每股基础收益basis基准basis of accounting会计基准,会计方法basis of taxation计税基准basis point基点basket purchase整套采购,总价采购batch costing分批成本计算法batch processing分批处理,分批数据处理BD过次页BE 汇票BE analysis损益分界分析,保本分析bear ①承担,负担②卖空者,空头bearer持票人bearer bond不记名债券bearer draft不记名汇票bear interest附息,负担利息bear market熊市,下跌行情bear squeeze榨空头beating the market战胜股市before-separation cost分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code基础语言,初学者通用符号指令语言beginning balance期初余额beginning inventory期初存货bellwether security领头证券,龙头证券below par低于票面价值below the line线下项目beneficial interest 受益人权益beneficial owner受益权人beneficiary受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis效益成本分析benefit-cost ratio效益成本比率benefit fund福利基金benefit in kind实物福利benefit system职工福利制度best-efforts agreement证券尽力推销协议beta coefficient贝塔系数beta risk贝塔风险,第二种类型误差betterment改造投资,改造工程投资BF余额承前Bias 偏差,偏向性bid①买价②投标bid bond投标保证金bid price ①买方出价,买价②投标价格big bath巨额冲销Big Board大证券交易所Big Five五大会计师事务所bill ①汇票,票据②通知单,清单③账单,发货票billing开发票,开账单billing clerk开票员bill of entry报关单bill of exchange汇票bill of lading提货单,提单bill of materials用料单bill of sales销货清单,卖据bills payable应付票据bills receivable应收票据BL提货单black market黑市black money黑钱blank bill of lading不记名提货单blank check空白支票blank endorsement不记名背书blanket mortgage总括抵押blanket order总括订货单blanket price总括价格blind entry失实分录,未加说明的分录blind purchase盲目采购blue-chip蓝筹码股票,热门股票blue-sky laws蓝天法,股票发行控制法board chairman董事长board minutes董事会会议记录board of directors董事会board of trade同业公会,商会bond ①债券②保证书,保证金③忠诚保证bond conversion债券兑换bond discount 债券折价bonded goods保税货物bonded warehouse保税仓库bond financing债券筹资bondholder债券持有人bond indenture债券信托契约,债券契约bonding company忠诚担保公司bond issue cost债券发行成本bond premium债券溢价bond rating评定债券等级bonds outstanding 流通在外债券,未偿付债券bonds payable应付公司债券bond yield债券收益率bonus奖金,红利bonus issue发行红利股book ①账簿②账面的③记账book audit账簿审计book balance账面余额book inventory账面存货,账面盘存bookkeeper 簿记员,记账员bookkeeping ①簿记,记账②簿记学book of final entry终结分录账簿book of orginal entry原始分录账簿book profit账面利润,账面盈利book rate of return账面收益率books of accounts账簿book value账面价值book value per share每股账面价值boot补价borrowing借贷,借款borrowing power 借款能力bottom line损益表底线,最终财务成果BR应收票据branch分支机构,分店branch accounting分支机构会计,分店会计branch current account分支机构往来账户,分店往来账户branch ledger分支机构分类账brand name牌号名称,商标名称breach of contract违约,违反合同breach of trust违反信托breakdown分解,按细目分类break-even analysis损益分界分析,损益平衡分析break-even chart损益分界图表,损益平衡图表break-even point损益分界点,损益平衡点break-up value拆卖价值bribes and kickbacks贿赂和回扣bridging loan过渡性贷款British Accounting Association英国会计学会broker经纪人brokerage经纪人佣金brought down入次页,过次页brought forward承前页budget预算budgetary control预算控制budget decision预算决策bugeting预算编制budget management预算管理budget variance预算差异buffer stock保险库存,缓冲存货bull ①买空②买空者,多头bullion金银块,金银条bull market牛市,涨市burden间接费用burden rate间接费用率business ①商业,工商业②企业③经营,营业business accounting企业会计business barometer工商业指标business combination企业合并business cycle商业周期,商业循环business environment企业环境business failure经营失败business income企业收益,营业收益business risk经营风险,营业风险business segment企业分部business transaction企业交易,营业业务business trust企业经营信托buy and hold decision购入和持存决策buyer,s credit买方信贷buying expense进货费用buyout收购股权,收购控制股权buy over收买,贿赂bylaws公司章程细则by-product副产品CA特许会计师cable transfer电汇calculation计算calculator计算器calendar year日历年度call①期前偿还,期前兑回②催交股款③买方期权callable bond可提前兑回债券callable preferred stock可提前兑回优先股call loan活期拆放贷款call option股票购买期权call premium提前兑回溢价call price提前兑回价格call provision提前兑回条款cancelable lease可取消租约cancelled check注销支票C & F货价加运费C & I货价加保险费capacity ①生产能力②偿债能力capacity cost生产能力成本,经营能力成本capacity to borrow借款能力capacity to contract订约能力,订约资格capital资本金,资本capital account资本账户capital addition资本增置capital allowance资本减免capital and liabilities ratio资本负债比率capital appreciation资本升值capital asset资本性资产capital asset pricing model资本性资产计价模型capital authorized额定资本,法定资本capital budget资本预算capital cost资本成本capital deficit资本亏绌capital expenditure资本支出capital gain资本利得,资本收益capital impairment资本减损capital intensive资本密集capital investment资本投资capital investment appraisal 资本投资评价capitalization资本化capitalization of earnings收益资本化capitalization of interest利息资本化capitalized value资本化价值capital lease资本租赁capital leverage资本杠杆作用capital loss资本损失capital maintenance concept资本保持概念,资本维护概念capital market资本市场capital market line资本市场贝塔风险线capital outlay资本支出capital-output ratio资本产值比率capital paid-in实缴股本,投入股本ca
深拥听情话
1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金周转金 petty cashrevolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及 约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 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 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 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 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable 1139 备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable 1141 应收帐款 accounts receivable 1142 应收分期帐款 installment accounts receivable 1147 应收帐款 -关系人 accounts receivable - related parties 1149 备抵呆帐 －应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 其它应收款 other receivables 1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies 1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable 1185 应收退税款 income tax refund receivable 1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables 121~122 存货 inventories 1211 商品存货 merchandise inventory 1212 寄销商品 consigned goods 1213 在途商品 goods in transit 1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄销制成品 consigned finished goods 1223 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 1254 用品盘存 office supplies 1255 预付所得税 prepaid income tax 1258 其它预付费用 other prepaid expenses 126 预付款项 prepayments 1261 预付货款 prepayment for purchases 1268 其它预付款项 other prepayments 128~129 其它流动资产 other current assets 1281 进项税额 VAT paid ( or input tax) 1282 留抵税额 excess VAT paid (or overpaid VAT) 1283 暂付款 temporary payments 1284 代付款 payment on behalf of others 1285 员工借支 advances to employees 1286 存出保证金 refundable deposits 1287 受限制存款 certificate of deposit-restricted 1291 递延所得税资产 deferred income tax assets 1292 递延兑换损失 deferred foreign exchange losses 1293 业主(股东)往来 owners'(stockholders') current account 1294 同业往来 current account with others 1298 其它流动资产-其它 other current assets - other 13 基金及长期投资 funds and long-term investments 131 基金 funds 1311 偿债基金 redemption fund (or sinking fund) 1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 长期投资 long-term investments 1321 长期股权投资 long-term equity investments 1322 长期债券投资 long-term bond investments 1323 长期不动产投资 long-term real estate in-vestments 1324 人寿保险现金解约价值 cash surrender value of life insurance 1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments 14~ 15 固定资产 property , plant, and equipment 141 土地 land 1411 土地 land 1418 土地-重估增值 land - revaluation increments 142 土地改良物 land improvements 1421 土地改良物 land improvements 1428 土地改良物 -重估增值 land improvements - revaluation increments 1429 累积折旧 -土地改良物 accumulated depreciation - land improvements 143 房屋及建物 buildings 1431 房屋及建物 buildings 1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累积折旧 -房屋及建物 accumulated depreciation - buildings 144~146 机(器)具及设备 machinery and equipment 1441 机(器)具 machinery 1448 机(器)具 -重估增值 machinery - revaluation increments 1449 累积折旧 -机(器)具 accumulated depreciation - machinery 151 租赁资产 leased assets 1511 租赁资产 leased assets 1519 累积折旧 -租赁资产 accumulated depreciation - leased assets 152 租赁权益改良 leasehold improvements 1521 租赁权益改良 leasehold improvements 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 construction in progress 1562 预付购置设备款 prepayment for equipment 158 杂项固定资产 miscellaneous property, plant, and equipment 1581 杂项固定资产 miscellaneous property, plant, and equipment 1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments 1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment 16 递耗资产 depletable assets 161 递耗资产 depletable assets 1611 天然资源 natural resources 1618 天然资源 -重估增值 natural resources -revaluation increments 1619 累积折耗 -天然资源 accumulated depletion - natural resources 17 无形资产 intangible assets 171 商标权 trademarks 1711 商标权 trademarks 172 专利权 patents 1721 专利权 patents 173 特许权 franchise 1731 特许权 franchise 174 著作权 copyright 1741 著作权 copyright 175 计算机软件 computer software 1751 计算机软件 computer software cost 176 商誉 goodwill 1761 商誉 goodwill 177 开办费 organization costs 1771 开办费 organization costs 178 其它无形资产 other intangibles 1781 递延退休金成本 deferred pension costs 1782 租赁权益改良 leasehold improvements 1788 其它无形资产-其它 other intangible assets - other 18 其它资产 other assets 181 递延资产 deferred assets 1811 债券发行成本 deferred bond issuance costs 1812 长期预付租金 long-term prepaid rent 1813 长期预付保险费 long-term prepaid insurance 1814 递延所得税资产 deferred income tax assets 1815 预付退休金 prepaid pension cost 1818 其它递延资产 other deferred assets 182 闲置资产 idle assets 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 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- related parties 1848 其它长期应收款项 other long-term receivables 1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables 185 出租资产 assets leased to others 1851 出租资产 assets leased to others 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 refundable deposit 1861 存出保证金 refundable deposits 188 杂项资产 miscellaneous assets 1881 受限制存款 certificate of deposit - restricted 1888 杂项资产 -其它 miscellaneous assets - other ================================================================================ 2 负债 liabilities 21~ 22 流动负债 current liabilities 211 短期借款 short-term borrowings(debt) 2111 银行透支 bank overdraft 2112 银行借款 bank loan 2114 短期借款 -业主 short-term borrowings - owners 2115 短期借款 -员工 short-term borrowings - employees 2117 短期借款 -关系人 short-term borrowings- related parties 2118 短期借款 -其它 short-term borrowings - other 212 应付短期票券 short-term notes and bills payable 2121 应付商业本票 commercial paper payable 2122 银行承兑汇票 bank acceptance 2128 其它应付短期票券 other short-term notes and bills payable 2129 应付短期票券折价 discount on short-term notes and bills payable 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 应付帐款 accounts pay able 2141 应付帐款 accounts payable 2147 应付帐款 -关系人 accounts payable - related parties 216 应付所得税 income taxes payable 2161 应付所得税 income tax payable 217 应付费用 accrued expenses 2171 应付薪工 accrued payroll 2172 应付租金 accrued rent payable 2173 应付利息 accrued interest payable 2174 应付营业税 accrued VAT payable 2175 应付税捐 -其它 accrued taxes payable- other 2178 其它应付费用 other accrued expenses payable 218~219 其它应付款 other payables 2181 应付购入远汇款 forward exchange contract payable 2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies 2183 买卖远汇溢价 premium on forward exchange contract 2184 应付土地房屋款 payables on land and building purchased 2185 应付设备款 Payables on equipment 2187 其它应付款 -关系人 other payables - related parties 2191 应付股利 dividend payable 2192 应付红利 bonus payable 2193 应付董监事酬劳 compensation payable to directors and supervisors 2198 其它应付款 -其它 other payables - other 226 预收款项advance receipts 2261 预收货款 sales revenue received in advance 2262 预收收入 revenue received in advance 2268 其它预收款 other advance receipts 227 一年或一营业周期内到期长期负债 long-term liabilities -current portion 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 within one year or one operating cycle 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 payables to related parties - current portion 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 other current liabilities 2281 销项税额 VAT received(or output tax) 2283 暂收款 temporary receipts 2284 代收款 receipts under custody 2285 估计售后服务保固负债 estimated warranty liabilities 2291 递延所得税负债 deferred income tax liabilities 2292 递延兑换利益 deferred foreign exchange gain 2293 业主(股东)往来 owners' current account 2294 同业往来 current account with others 2298 其它流动负债-其它 other current liabilities - others 23 长期负债 long-term liabilities 231 应付公司债 corporate bonds payable 2311 应付公司债 corporate bonds payable 2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable 232 长期借款 long-term loans payable 2321 长期银行借款 long-term loans payable - bank 2324 长期借款 -业主 long-term loans payable - owners 2325 长期借款 -员工 long-term loans payable - employees 2327 长期借款 -关系人 long-term loans payable - related parties 2328 长期借款 -其它 long-term loans payable - other 233 长期应付票据及款项 long-term notes and accounts payable 2331 长期应付票据 long-term notes payable 2332 长期应付帐款 long-term accounts pay-able 2333 长期应付租赁负债 long-term capital lease liabilities 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 other long-term payables 234 估计应付土地增值税 accrued liabilities for land value increment tax 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 accrued pension liabilities 2351 应计退休金负债 accrued pension liabilities 238 其它长期负债 other long-term liabilities 2388 其它长期负债-其它 other long-term liabilities - other 28 其它负债 other liabilities 281 递延负债 deferred liabilities 2811 递延收入 deferred revenue 2814 递延所得税负债 deferred income tax liabilities 2818 其它递延负债 other deferred liabilities 286 存入保证金 deposits received 2861 存入保证金 guarantee deposit received 288 杂项负债 miscellaneous liabilities 2888 杂项负债 -其它 miscellaneous liabilities - other ================================================================================ 3 所有者权益 owners' equity 31 资本 capital 311 资本（或股本） capital 3111 普通股股本 capital - common stock 3112 特别股股本 capital - 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 32 资本公积 additional paid-in capital 321 股票溢价 paid-in capital in excess of par 3211 普通股股票溢价 paid-in capital in excess of par- common stock 3212 特别股股票溢价 paid-in capital in excess of par- preferred stock 323 资产重估增值准备 capital surplus from assets revaluation 3231 资产重估增值准备 capital surplus from assets revaluation 324 处分资产溢价公积 capital surplus from gain on disposal of assets 3241 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 paid-in capital 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) retained earnings (accumulated deficit) 331 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 3321 意外损失准备 contingency reserve 3322 改良扩充准备 improvement and expansion reserve 3323 偿债准备 special reserve for redemption of liabilities 3328 其它特别盈余公积 other special reserve 335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit) 3351 累积盈亏 accumulated profit or loss 3352 前期损益调整 prior period adjustments 3353 本期损益 net income or loss for current period 34 权益调整 equity adjustments 341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments 3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments 342 累积换算调整数 cumulative translation adjustment 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 351 库藏股 treasury stock 3511 库藏股 treasury stock 36 少数股权 minority interest 361 少数股权 minority interest 3611 少数股权 minority interest ================================================================================ 4 营业收入 operating revenue 41 销货收入 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 4191 销货折让 sales discounts and allowances 46 劳务收入 service revenue 461 劳务收入 service revenue 4611 劳务收入 service revenue 47 业务收入 agency revenue 471 业务收入 agency revenue 4711 业务收入 agency revenue 48 其它营业收入 other operating revenue 488 其它营业收入-其它 other operating revenue 4888 其它营业收入-其它 other operating revenue - 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