負債類debts
短期借款short-termloan
應付票據(jù)notespayable
應付帳款accountspayable
預收帳款advancepayment
代銷商品款consignorpayable
應付工資accruedpayroll
應付福利費accruedwelfarism
應付股利dividendspayable
應交稅金taxpayable
其他應交款accruedotherpayments
其他應付款otherpayable
預提費用drawingexpensesinadvance
長期借款long-termloan
應付債券debenturepayable
長期應付款long-termpayable
遞延稅款deferredtax
住房周轉(zhuǎn)金revolvingfundofhouse
三、所有者權益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
制造費用manufacturingoverhead
五、損益類profitandloss（p/l）
主營業(yè)務收入primeoperatingrevenue
其他業(yè)務收入otheroperatingrevenue
折扣與折讓discountandallowance
投資收益investmentincome
補貼收入subsidizerevenue
營業(yè)外收入non-operatingincome
主營業(yè)務成本operatingcost
主營業(yè)務稅金及附加taxandassociatecharge
其他業(yè)務支出otheroperatingexpenses
存貨跌價損失inventoryfallingpriceloss
營業(yè)費用operatingexpenses
管理費用generalandadministrativeexpenses
財務費用financialexpenses
營業(yè)外支出non-operatingexpenditure
所得稅incometax
以前年度損益調(diào)整adjustedp/lforprioryear