资产负债表：1资产assets1112流动资产currentassets111 现金及约当现金cashandcashequivalentsIkwiv9l9nt1111 库存现金cashonhand1112 零用金/周转金pettycash/revolvingfunds1113 银行存款cashinbanks1116 在途现金cashintransit1117 约当现金cashequivalents1118 其它现金及约当现金othercashandcashequivalents112 短期投资short-terminvestment1121 短期投资-股票short-terminvestments-stock1122 短期投资-短期票券short-terminvestments-short-termnotesandbills1123 短期投资-政府债券short-terminvestments-governmentbonds1124 短期投资-受益凭证short-terminvestments-beneficiarycertificates1125 短期投资-公司债short-terminvestments-corporatebonds1128 短期投资-其它short-terminvestments-other1129 备抵短期投资跌价损失allowaneeforreductionofshort-terminvestmenttomarket113 应收票据notesreceivable1131 应收票据notesreceivable1132 应收票据贴现discountednotesreceivable1137 应收票据-关系人notesreceivable-relatedparties1138 其它应收票据othernotesreceivable1139 备抵呆帐应收票据allowaneeforuncollec-tibleaccounts-notesreceivable114 应收帐款accountsreceivable1141 应收帐款accountsreceivable1142 应收分期帐款installmentaccountsreceivable1147应收帐款-关系人accountsreceivable-relatedparties1149备抵呆帐应收帐款allowaneeforuncollec-tibleaccounts-accountsreceivable118其它应收款otherreceivables1181 应收出售远汇款forwardexchangecontractreceivable1182 应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies1183 买卖远汇折价discountonforwardex-changecontract1184 应收收益earnedrevenuereceivable1185 应收退税款incometaxrefundreceivable1187 其它应收款-关系人otherreceivables-relatedparties1188 其它应收款-其它otherreceivables-other1189 备抵呆帐-其它应收款allowanceforuncollec-tibleaccounts-otherreceivables121122存货inventories1211 商品存货merchandisemyt/9ndaisinventory1212 寄销商品consignedgoods1213 在途商品goodsintransit1219备抵存货跌价损失allowanceforreductionofinventorytomarket1221 制成品finishedgoods1222 寄销制成品consignedfinishedgoods1223 副产品by-products1224 在制品workinprocess1225 委外加工workinprocess-outsourced1226 原料rawmaterials1227 物料supplies1228 在途原物料materialsandsuppliesintransit1229 备抵存货跌价损失allowanceforreductionofinventorytomarket125预付费用prepaidexpenses1251 预付薪资prepaidpayroll1252 预付租金prepaidrents1253 预付保险费prepaidinsurance1254 用品盘存officesupplies1255 预付所得税prepaidincometax1258其它预付费用otherprepaidexpenses126预付款项prepayments1261预付货款prepaymentforpurchases1268其它预付款项otherprepayments128T29其它流动资产othercurrentassets1281 进项税额VATpaid(ori叩uttax)1282 留抵税额excessVATpaid(oroverpaidVAT)1283 暂付款temporarypayments1284 代付款paymentonbehalfofothers1285 员工借支advancestoemployees1286 存出保证金refundabledeposits1287 受限制存款certificateofdeposit-restricted1291 递延所得税资产deferredincometaxassets1292 递延兑换损失deferredforeignexchangelosses1293 业主（股东）往来owners（stockholders）currentaccount1294 同业往来currentaccountwithothers1298其它流动资产-其它othercurrentassets-other13基金及长期投资fundsandIong-terminvestments131 基金funds1311 偿债基金redemptionfund（orsinkingfund）1312 改良及扩充基金fundforimprovementandexpansion1313 意外损失准备基金contingencyfund1314 退休基金pensionfund1318其它基金otherfunds132 长期投资Iong-terminvestments1321 长期股权投资Iong-termequityinvestments1322 长期债券投资Iong-termbondinvestments1323 长期不动产投资Iong-termreaIestatein-vestments1324 人寿保险现金解约价值cashsurrendervaIueofIifeinsurance1328 其它长期投资otherIong-terminvestments1329 备抵长期投资跌价损失aIIowanceforexcessofcostovermarketvaIueofIong-terminvestments1415固定资产property,plant,andequipment141土地land1411土地land1418土地-重估增值land-revaluationincrements1428 土地改良物-重估增值1429 累积折旧-土地改良物143房屋及建物buildings1431房屋及建物buildings1438 房屋及建物-重估增值1439 累积折旧-房屋及建物142土地改良物landimprovements1421土地改良物landimprovementslandimprovements-revaluationincrementsaccumulateddepreciation-landimprovementsbuildings-revaluationincrementsaccumulateddepreciation-buildings144146机（器）具及设备machineryandequipment1441机（器）具machinery1448 机（器）具-重估增值machinery-revaluationincrements1449 累积折旧-机（器）具accumulateddepreciation-machinery151 租赁资产leasedassets1511租赁资产leasedassets1519累积折旧-租赁资产accumulateddepreciation-leasedassets152 租赁权益改良leaseholdimprovements1521租赁权益改良leaseholdimprovements1529累积折旧-租赁权益改良accumulateddepreciation-leaseholdimprovements156未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment1561 未完工程constructioninprogress1562 预付购置设备款prepaymentforequipment158杂项固定资产miscellaneousproperty,plant,andequipment1581杂项固定资产miscellaneousproperty,plant,andequipment1588 杂项固定资产-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements1589 累积折旧-杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment16 递耗资产depletableassets161递耗资产depletableassets1611天然资源naturalresources1618 天然资源-重估增值naturalresources-revaluationincrements1619 累积折耗-天然资源accumulateddepletion-naturalresources17 无形资产intangibleassets171 商标权trademarks172 专利权patents173 特许权franchise174 著作权copyright175 计算机软件computersoftware176 商誉goodwill177 开办费organizationcosts178 其它无形资产otherintangibles1781 递延退休金成本deferredpensioncosts1782 租赁权益改良leaseholdimprovements1788其它无形资产-其它otherintangibleassets-other18 其它资产otherassets181递延资产deferredassets1811 债券发行成本deferredbondissuancecosts1812 长期预付租金long-termprepaidrent1813 长期预付保险费long-termprepa