1、1 資產assets11 -12流動資產currentassets111 現金及約當現金cashandcashequivalents1111庫存現金cashonhand1112零用金/周轉金pettycash/revolvingfunds1113銀行存款cashinbanks1116在途現金cashintransit1117約當現金cashequivalents1118其它現金及約當現金othercashandcashequivalents112 短期投資short-terminvestment1121短期投資-股票short-terminvestments-stock1122短期投資-短期票

2、券short-terminvestments-short-termnotesandbills1123短期投資-政府債券short-terminvestments-governmentbonds1124短期投資-受益憑證short-terminvestments-beneficiarycertificates1125短期投資-公司債short-terminvestments-corporatebonds1128短期投資-其它short-terminvestments-other1129備抵短期投資跌價損失allowanceforreductionofshort-terminvestmenttom

3、arket113 應收票據notesreceivable1131應收票據notesreceivable1132應收票據貼現discountednotesreceivable1137應收票據-關系人notesreceivable-relatedparties1138其它應收票據othernotesreceivable1139備抵呆帳一應收票據allowanceforuncollec-tibleaccounts-notesreceivable114 應收帳款accountsreceivable1141應收帳款accountsreceivable1142應收分期帳款installmentaccoun

4、tsreceivable1147應收帳款-關系人accountsreceivable-relatedparties1149備抵呆帳一應收帳款allowanceforuncollec-tibleaccounts-accountsreceivable118其它應收款otherreceivables1181應收出售遠7匚款forwardexchangecontractreceivable1182應收遠匯款-夕卜幣forwardexchangecontractreceivable-foreigncurrencies1183買賣遠匯折價discountonforwardex-changecontract

5、1184應收收益earnedrevenuereceivable1185應收退稅款incometaxrefundreceivable1187其它應收款-關系人otherreceivables-relatedparties1188其它應收款-其它otherreceivables-other1211221211121212131219market122112221223122412251226122712281229market125125112521253125412551258126126112681281291281128212831284128512861287129112921293129

6、412981313113111189備抵呆帳-其它應收款allowanceforuncollec-tibleaccounts-otherreceivables存貨inventories商品存貨merchandiseinventory寄銷商品consignedgoods在途商品goodsintransit備抵存貨跌價損失allowanceforreductionofinventoryto制成品finishedgoods寄銷制成品consignedfinishedgoods副產品by-products在制品workinprocess委外力口工workinprocess-outsourced原料ra

7、wmaterials物料supplies在途原物料materialsandsuppliesintransit備抵存貨跌價損失allowanceforreductionofinventoryto預付費用prepaidexpenses預付薪資prepaidpayroll預付租金prepaidrents預付保險費prepaidinsuranceofficesupplies預付所得稅prepaidincometax其它預付費用otherprepaidexpenses預付款項prepayments預付貨款prepaymentforpurchases其它預付款項otherprepayments其它流動資產

8、othercurrentassets進項稅額VATpaid(orinputtax)留抵稅額excessVATpaid(oroverpaidVAT)暫付款temporarypayments代付款paymentonbehalfofothers員工借支advancestoemployees存出保證金refundabledeposits受限制存款certificateofdeposit-restricted遞延所得稅資產deferredincometaxassets遞延兌換損失deferredforeignexchangelosses業主(股東)往來owners(stockholders)curren

9、taccount同業往來currentaccountwithothers其它流動資產-其它othercurrentassets-other基金及長期投資fundsandlong-terminvestments基金funds償債基金redemptionfund(orsinkingfund)1312改良及擴充基金fundforimprovementandexpansion1313意外損失準備基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132長期投資long-terminvestments1321長期股權投資long-termequit

10、yinvestments1322長期債券投資long-termbondinvestments1323長期不動產投資long-termrealestatein-vestments1324人壽保險現金解約價值cashsurrendervalueoflifeinsurance1328其它長期投資otherlong-terminvestments1329備抵長期投資跌價損失allowanceforexcessofcostovermarketvalueoflong-terminvestments1415固定資產property,plant,andequipment141土地land1411土地land1

11、418土地-重估增值land-revaluationincrements142土地改良物landimprovements1421土地改良物landimprovements1428土地改良物-重估增值landimprovements-revaluationincrements1429累積折舊-土地改良物accumulateddepreciation-landimprovements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluationincrements1439累積折舊-房屋及建物accumulateddepr

12、eciation-buildings144146機（器）具及設備machineryandequipment1441機（器）具machinery1448機（器）具-重估增值machinery-revaluationincrements1449累積折舊-機（器）具accumulateddepreciation-machinery151租賃資產leasedassets1511租賃資產leasedassets1519累積折舊-租賃資產accumulateddepreciation-leasedassets152租賃權益改良leaseholdimprovements1521租賃權益改良leasehold

13、improvements1529累積折舊-租賃權益改良accumulateddepreciation-leaseholdimprovements156未完工程及預付購置設備款constructioninprogressandprepaymentsforequipment1561未完工程constructioninprogress1562預付購置設備款prepaymentforequipment158雜項固定資產miscellaneousproperty,plant,andequipment1581雜項固定資產miscellaneousproperty,plant,andequipment158

14、8雜項固定資產-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements1589累積折舊-雜項固定資產accumulateddepreciation-miscellaneousproperty,plant,andequipment1616116111618遞耗資產遞耗資產天然資源天然資源increments1619累積折耗depletableassetsdepletableassetsnaturalresources-重估增值naturalresources-revaluation-天然資源accumulateddep

15、letion-naturalresources17無形資產intangibleassets171商標權trademarks1711商標權trademarks172專利權patents1721權patents173特許權franchise1731特許權franchise174著作權copyright1741著作權copyright175計算機軟件computersoftware1751計算機軟件computersoftwarecost176商譽goodwill1761商譽goodwill177開辦費organizationcosts1771開辦費organizationcosts178其它無形資

16、產othe門ntangibles1781遞延退休金成本deferredpensioncosts1782租賃權益改良leaseholdimprovements1788其它無形資產-其它othe門ntangibleassets-other18其它資產otherassets181遞延資產deferredassets1811債券發行成本deferredbondissuancecosts1812長期預付租金long-termprepaidrent1813長期預付保險費long-termprepaidinsurance1814遞延所得稅資產deferredincometaxassets1815預付退休金p

17、repaidpensioncost1818其它遞延資產otherdeferredassets182閑置資產idleassets1821閑置資產idleassets184長期應收票據及款項與催收帳款long-termnotes,accountsandoverduereceivables1841長期應收票據long-termnotesreceivable1842長期應收帳款long-termaccountsreceivable1843催收帳款overduereceivables1847長期應收票據及款項與催收帳款-關系人long-termnotes,accountsandoverduereceiv

18、ables-relatedparties1848其它長期應收款項otherlong-termreceivables1849備抵呆帳-長期應收票據及款項與催收帳款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables185出租資產assetsleasedtoothers1851出租資產assetsleasedtoothers1858出租資產-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation1859累積折舊-出租資產accumulat

19、eddepreciation-assetsleasedtoothers186存出保證金refundabledeposit1861存出保證金refundabledeposits188雜項資產miscellaneousassets1881受限制存款certificateofdeposit-restricted1888雜項資產-其它miscellaneousassets-otherPage2負債liabilities2122流動負債currentliabilities211短期借款short-termborrowings(debt)2111銀行透支bankoverdraft2112銀行借款bankl

20、oan2114短期借款-業主short-termborrowings-owners2115短期借款-員工short-termborrowings-employees2117短期借款-關系人short-termborrowings-relatedparties2118短期借款-其它short-termborrowings-other212應付短期票券short-termnotesandbillspayable2121應付商業本票commercialpaperpayable2122銀行承兌匯票bankacceptance2128其它應付短期票券othershort-termnotesandbill

21、spayable2129應付短期票券折價discountonshort-termnotesandbillspayable213應付票據notespayable2131應付票據notespayable2137應付票據-關系人notespayable-relatedparties2138其它應付票據othernotespayable214應付帳款accountspayable2141應付帳款accountspayable2147應付帳款-關系人accountspayable-relatedparties216應付所得稅incometaxespayable2161應付所得稅incometaxpaya

22、ble217應付費用accruedexpenses2171應付薪工accruedpayroll2172應付租金accruedrentpayable2173應付禾1J息accruedinterestpayable2174應付營業稅accruedVATpayable2175應付稅捐-其它accruedtaxespayable-other2178其它應付費用otheraccruedexpensespayable218219其它應付款otherpayables2181應付購入遠匯款forwardexchangecontractpayable2182應付遠匯款-外幣forwardexchangecont

23、ractpayable-foreigncurrencies2183買賣遠7匚溢價premiumonforwardexchangecontract2184應付土地房屋款payablesonlandandbuildingpurchased2185應付設備款Payablesonequipment2187其它應付款-關系人otherpayables-relatedparties2191應付股利dividendpayable2192應付紅利bonuspayable2193應付董監事酬勞compensationpayabletodirectorsandsupervisors2198其它應付款-其它othe

24、rpayables-other226預收款項advancereceipts2261預收貨款salesrevenuereceivedinadvance2262預收收入revenuereceivedinadvance2268其它預收款otheradvancereceipts227一年或一營業周期內到期長期負債long-termliabilities-currentportion2271一年或一營業周期內到期公司債corporatebondspayable-currentportion2272一年或一營業周期內到期長期借款long-termloanspayable-currentportion227

25、3一年或一營業周期內到期長期應付票據及款項long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle2277一年或一營業周期內到期k期應付票據及款項-關系人long-termnotesandaccountspayablestorelatedparties-currentportion2278其它一年或一營業周期內到期長期負債otherlong-termlia-bilities-currentportion228229其它流動負債othercurrentliabilities2281銷項稅額VATreceived(oro

26、utputtax)2283暫收款temporaryreceipts2284代收款receiptsundercustody2285估計售后服務/保固負債estimatedwarrantyliabilities2291遞延所得稅負債deferredincometaxliabilities2292遞延兌換禾1J益deferredforeignexchangegain2293業主（股東）往來ownerscurrentaccount2294同業往來currentaccountwithothers2298其它流動負債-其它othercurrentliabilities-others23長期負債long-t

27、ermliabilities231應付公司債corporatebondspayable2311應付公司債corporatebondspayable2319應付公司債溢（折）價premium（discount）oncorporatebondspayable232長期借款long-termloanspayable2321長期銀行借款long-termloanspayable-bank2324長期借款-業主long-termloanspayable-owners2325長期借款-員工long-termloanspayable-employees2327長期借款-關系人long-termloanspa

28、yable-relatedparties2328長期借款-其它long-termloanspayable-other233長期應付票據及款項long-termnotesandaccountspayable2331長期應付票據long-termnotespayable2332長期應付帳款long-termaccountspay-able2333長期應付租賃負債long-termcapitalleaseliabilities2337長期應付票據及款項-關系人Long-termnotesandaccountspayable-relatedparties2338其它長期應付款項otherlong-te

29、rmpayables234估計應付土地增值稅accruedliabilitiesforlandvalueincrementtax2341估計應付土地增值稅estimatedaccruedlandvalueincrementaltaxpay-able235應計退休金負債accruedpensionliabilities2351應計退休金負債accruedpensionliabilities238其它長期負債othe門ong-termliabilities2388其它長期負債-其它otherlong-termliabilities-other28其它負債otherliabilities281遞延負

30、債deferredliabilities2811遞延收入deferredrevenue2814遞延所得稅負債deferredincometaxliabilities2818其它遞延負債otherdeferredliabilities286存入保證金depositsreceived2861存入保證金guaranteedepositreceived288雜項負債miscellaneousliabilities2888雜項負債-其它miscellaneousliabilities-otherPage3業主權益ownersequity31資本capital311資本（或股本）capital3111普通

31、股股本capital-commonstock3112特別股股本capital-preferredstock3113預收股本capitalcollectedinadvance3114待分配股票股利stockdividendstobedistributed3115資本capital32資本公積additionalpaid-incapital321股票溢價paid-incapitalinexcessofpar3211普通股股票溢價paid-incapitalinexcessofpar-commonstock3212特另U股股票溢價paid-incapitalinexcessofpar-preferr

32、edstock323資產重估增值準備capitalsurplusfromassetsrevaluation3231資產重估增值準備capitalsurplusfromassetsrevaluation324處分資產溢價公積capitalsurplusfromgainondisposalofassets3241處分資產溢價公積capitalsurplusfromgainondisposalofassets325合并公積capitalsurplusfrombusinesscombination3251合并公積capitalsurplusfrombusinesscombination326受贈公積d

33、onatedsurplus3261受贈公積donatedsurplus328其它資本公積otheradditionalpaid-incapital3281權益法長期股權投資資本公積additionalpaid-incapitalfrominvesteeunderequitymethod3282資本公積-庫藏股票交易additionalpaid-incapital-treasurystocktrans-actions33 保留盈余（或累積虧損）retainedearnings（accumulateddeficit）331法定盈余公積legalreserve3311法定盈余公積legalreser

34、ve332特別盈余公積specialreserve3321意外損失準備contingencyreserve3322改良擴充準備improvementandexpansionreserve3323償債準備specialreserveforredemptionofliabilities3328其它特別盈余公積otherspecialreserve335未分酉己盈余（或累積虧損）retainedearnings-unappropriated（oraccumulateddeficit）3351累積盈虧accumulatedprofitorloss3352前期損益調整priorperiodadjustm

35、ents3353本期損益netincomeorlossforcurrentperiod34 權益調整equityadjustments341長期股權投資桑實現跌價損失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments3411長期股權投資未實現跌價損失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments342累積換算調整數cumulativetranslationadjustment3421累積換算調整數cumulativetranslationadj

36、ustments343未認列為退休金成本之凈損失netlossnotrecognizedaspensioncost3431未認列為退休金成本之凈損失netlossnotrecognizedaspensioncosts35 庫藏股treasurystock351庫藏股treasurystock3511庫藏股treasurystock36 少數股權minorityinterest361少數股權minorityinterest3611少數股權minorityinterest37 營業收入operatingrevenue41銷貨收入salesrevenue411銷貨收入salesrevenue4111

37、銷貨收入salesrevenue4112分期付款銷貨收入installmentsalesrevenue417銷貨退回salesreturn4171銷貨退回salesreturn419銷貨折讓salesallowances4191銷貨折讓salesdiscountsandallowances46 勞務收入servicerevenue461勞務收入servicerevenue4611勞務收入servicerevenue47 業務收入agencyrevenue471業務收入agencyrevenue4711業務收入agencyrevenue48 其它營業收入otheroperatingrevenue

38、488其它營業收入-其它otheroperatingrevenue4888其它營業收入-其它otheroperatingrevenue-otherPage營業成本operatingcosts51銷貨成本costofgoodssold511銷貨成本costofgoodssold5111銷貨成本costofgoodssold5112分期付款銷貨成本installmentcostofgoodssold512進貨purchases5121進貨purchases5122進貨費用purchaseexpenses5123進貨退出purchasereturns5124進貨折讓chargesonpurchase

39、dmerchandise513進料materialspurchased5131進料5132進料費用5133進料退出5134進料折讓514直接人工materialpurchasedchargesonpurchasedmaterialmaterialpurchasereturnsmaterialpurchaseallowancesdirectlabor5141直接人工directlabor515518制造費用manufacturingoverhead5151間接人工indirectlabor5152租金支出rentexpense,rent5153文具用品officesupplies(expense

40、)5154旅費travellingexpense,travel5155運費shippingexpenses,freight5156由B電費postage(expenses)5157修繕費repair(s)andmaintenance(expense)5158包裝費packingexpenses5161水電瓦斯費utilities(expense)5162保險費insurance(expense)5163力口工費manufacturingoverhead-outsourced5166稅捐taxes5168折舊depreciationexpense5169各項耗竭及攤提variousamortiz

41、ation5172伙食費meal(expenses)5173職工福利employeebenefits/welfare5176訓練費training(expense)5177間接材料indirectmaterials5188其它制造費用othermanufacturingexpenses56 勞務成本制ervicecosts561勞務成本servicecosts5611勞務成本servicecosts57 業務成本gencycosts571業務成本agencycosts5711業務成本agencycosts58 其它營業成本otheroperatingcosts588其它營業成本-其它other

42、operatingcosts-other5888其它營業成本-其它otheroperatingcosts-other59 營業費用operatingexpenses61推銷費用sellingexpenses615618推銷費用sellingexpenses6151薪資支出payrollexpense6152租金支出rentexpense,rent6153文具用品officesupplies(expense)6154旅費travellingexpense,travel6155運費shippingexpenses,freight6156由B電費postage(expenses)6157修繕費rep

43、air(s)andmaintenance(expense)6159廣告費advertisementexpense,advertisement6161水電瓦斯費utilities(expense)6162保險費insurance(expense)6164交際費entertainment(expense)6165捐贈donation(expense)6166稅捐taxes6167呆帳損失lossonuncollectibleaccounts6168折舊depreciationexpense6169各項耗竭及攤提variousamortization6172伙食費meal(expenses)6173職工福利employeebenefits/welfare6175傭金支出commission(expense)6176訓練費training(expense)6188其它推銷費用othersellingexpenses62 管理及總務費用general&ad