二、负债类  Liability      

 短期负债                 Current liability       

2101 短期借款                 Short-term borrowing

2111 应付票据                 Notes payable        

 银行承兑汇票 Bank acceptance

 商业承兑汇票 Trade acceptance

2121 应付账款                 Account payable

2131 预收账款              Deposit received

2141 代销商品款  Proxy sale goods revenue

2151 应付工资                 Accrued wages

2153 应付福利费  Accrued welfarism

2161 应付股利                 Dividends payable            

2171 应交税金                 Tax payable

     '217101  应交增值税 value added tax payable                   

         '21710101         进项税额 Withholdings on VAT

         '21710102         已交税金 Paying tax

         '21710103         转出未交增值税 Unpaid VAT changeover

         '21710104         减免税款 Tax deduction

         '21710105         销项税额 Substituted money on VAT

         '21710106         出口退税 Tax reimbursement for export

         '21710107         进项税额转出 Changeover withnoldings on VAT

         '21710108         出口抵减内销产品应纳税额 Export deduct domestic sales goods tax

         '21710109         转出多交增值税 Overpaid VAT changeover

         '21710110         未交增值税 Unpaid VAT

     '217102 应交营业税 Business tax payable

     '217103 应交消费税 Consumption tax payable

     '217104 应交资源税 Resources tax  payable

     '217105 应交所得税 Income tax payable           

     '217106 应交土地增值税 Increment tax on land value payable

     '217107 应交城市维护建设税 Tax for maintaining and building cities payable

     '217108 应交房产税  Housing property tax payable

     '217109 应交土地使用税 Tenure tax payable

     '217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable

     '217111 应交个人所得税 Personal income tax payable

2176 其他应交款                 Other fund in conformity with paying

2181 其他应付款  Other payables

2191 预提费用             Drawing expense in advance

 其他负债                 Other liabilities

2201 待转资产价值 Pending changerover assets value

2211 预计负债                 Anticipation liabilities

 长期负债     Long-term Liabilities    

2301 长期借款                 Long-term loans

 一年内到期的长期借款 Long-term loans due within one year

 一年后到期的长期借款 Long-term loans due over one year

2311 应付债券                 Bonds payable

     '231101 债券面值 Face value, Par value

     '231102 债券溢价 Premium on bonds

     '231103 债券折价 Discount on bonds

     '231104 应计利息 Accrued interest

2321 长期应付款  Long-term account payable

 应付融资租赁款 Accrued financial lease outlay

 一年内到期的长期应付 Long-term account payable due within one year

 一年后到期的长期应付 Long-term account payable over one year

2331 专项应付款                 Special payable

 一年内到期的专项应付 Long-term special payable due within one year

 一年后到期的专项应付 Long-term special payable over one year

2341 递延税款                 Deferral taxes

 

三、所有者权益类 OWNERS' EQUITY

 资本           Capita

3101 实收资本(或股本) Paid-up capital(or stock)

 实收资本                 Paicl-up capital

 实收股本                 Paid-up stock

3103 已归还投资  Investment Returned

 公积

3111 资本公积                 Capital reserve                  

     '311101   资本(或股本)溢价 Cpital(or Stock) premium

     '311102   接受捐赠非现金资产准备 Receive non-cash donate reserve

     '311103   股权投资准备 Stock right investment reserves

     '311105   拨款转入  Allocate sums changeover in

     '311106   外币资本折算差额 Foreign currency capital

     '311107   其他资本公积 Other capital reserve               

3121 盈余公积                 Surplus reserves

     '312101   法定盈余公积 Legal surplus

     '312102   任意盈余公积 Free surplus reserves

     '312103   法定公益金 Legal public welfare fund

     '312104   储备基金  Reserve fund

     '312105   企业发展基金 Enterprise expension fund

     '312106   利润归还投资 Profits capitalizad on return of investment

 利润                 Profits

3131 本年利润                 Current year profits

3141 利润分配                 Profit distribution

     '314101    其他转入 Other chengeover in

     '314102    提取法定盈余公积 Withdrawal legal surplus

     '314103    提取法定公益金 Withdrawal legal public welfare funds

     '314104    提取储备基金 Withdrawal reserve fund

     '314105    提取企业发展基金 Withdrawal reserve for business expansion

     '314106    提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund

     '314107    利润归还投资 Profits capitalizad on return of investment

     '314108    应付优先股股利 Preferred Stock dividends payable 

     '314109    提取任意盈余公积 Withdrawal other common accumulation fund

     '314110    应付普通股股利 Common Stock dividends payable

     '314111    转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)

     '314115    未分配利润 Undistributed profit