负债类    debts


　　短期借款    short-term loan


　　应付票据    notes payable


　　应付帐款    accounts payable


　　预收帐款    advance payment


　　代销商品款    consignor payable


　　应付工资    accrued payroll


　　应付福利费    accrued welfarism


　　应付股利    dividends payable


　　应交税金    tax payable


　　其他应交款    accrued other payments


　　其他应付款    other payable


　　预提费用    drawing expenses in advance


　　长期借款    long-term loan


　　应付债券    debenture payable


　　长期应付款    long-term payable


　　递延税款    deferred tax


　　住房周转金    revolving fund of house


　　三、所有者权益    owners equity


　　股本    paid-up stock


　　资本公积    capital reserve


　　盈余公积    surplus reserve


　　本年利润    current year profit


　　利润分配    profit distribution


　　四、成本类    cost


　　生产成本    cost of manufacture


　　制造费用    manufacturing overhead


　　五、损益类    profit and loss （p/l）


　　主营业务收入    prime operating revenue


　　其他业务收入    other operating revenue


　　折扣与折让    discount and allowance


　　投资收益    investment income


　　补贴收入    subsidize revenue


　　营业外收入    non-operating income


　　主营业务成本    operating cost


　　主营业务税金及附加    tax and associate charge


　　其他业务支出    other operating expenses


　　存货跌价损失    inventory falling price loss


　　营业费用    operating expenses


　　管理费用    general and administrative expenses


　　财务费用    financial expenses


　　营业外支出    non-operating expenditure


　　所得税    income tax


　　以前年度损益调整    adjusted p/l for prior year