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.
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
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 dollar 1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A/P 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 account ①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A/R 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 1978 1978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B/D 过次页B/E 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B/F 余额承前Bias 偏差,偏向性bid ①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B/L 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B/R 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call ①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
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 cash/revolving 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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