負(fù)債類debts
短期借款short-termloan
應(yīng)付票據(jù)notespayable
應(yīng)付帳款accountspayable
預(yù)收帳款advancepayment
代銷商品款consignorpayable
應(yīng)付工資accruedpayroll
應(yīng)付福利費(fèi)accruedwelfarism
應(yīng)付股利dividendspayable
應(yīng)交稅金taxpayable
其他應(yīng)交款accruedotherpayments
其他應(yīng)付款otherpayable
預(yù)提費(fèi)用drawingexpensesinadvance
長期借款long-termloan
應(yīng)付債券debenturepayable
長期應(yīng)付款long-termpayable
遞延稅款deferredtax
住房周轉(zhuǎn)金revolvingfundofhouse
三、所有者權(quán)益ownersequity
股本paid-upstock
資本公積capitalreserve
盈余公積surplusreserve
本年利潤currentyearprofit
利潤分配profitdistribution
四、成本類cost
生產(chǎn)成本costofmanufacture
制造費(fèi)用manufacturingoverhead
五、損益類profitandloss（p/l）
主營業(yè)務(wù)收入primeoperatingrevenue
其他業(yè)務(wù)收入otheroperatingrevenue
折扣與折讓discountandallowance
投資收益investmentincome
補(bǔ)貼收入subsidizerevenue
營業(yè)外收入non-operatingincome
主營業(yè)務(wù)成本operatingcost
主營業(yè)務(wù)稅金及附加taxandassociatecharge
其他業(yè)務(wù)支出otheroperatingexpenses
存貨跌價(jià)損失inventoryfallingpriceloss
營業(yè)費(fèi)用operatingexpenses
管理費(fèi)用generalandadministrativeexpenses
財(cái)務(wù)費(fèi)用financialexpenses
營業(yè)外支出non-operatingexpenditure
所得稅incometax
以前年度損益調(diào)整adjustedp/lforprioryear