負(fù)債類    debts


　　短期借款    short-term loan


　　應(yīng)付票據(jù)    notes payable


　　應(yīng)付帳款    accounts payable


　　預(yù)收帳款    advance payment


　　代銷商品款    consignor payable


　　應(yīng)付工資    accrued payroll


　　應(yīng)付福利費(fèi)    accrued welfarism


　　應(yīng)付股利    dividends payable


　　應(yīng)交稅金    tax payable


　　其他應(yīng)交款    accrued other payments


　　其他應(yīng)付款    other payable


　　預(yù)提費(fèi)用    drawing expenses in advance


　　長期借款    long-term loan


　　應(yīng)付債券    debenture payable


　　長期應(yīng)付款    long-term payable


　　遞延稅款    deferred tax


　　住房周轉(zhuǎn)金    revolving fund of house


　　三、所有者權(quán)益    owners equity


　　股本    paid-up stock


　　資本公積    capital reserve


　　盈余公積    surplus reserve


　　本年利潤    current year profit


　　利潤分配    profit distribution


　　四、成本類    cost


　　生產(chǎn)成本    cost of manufacture


　　制造費(fèi)用    manufacturing overhead


　　五、損益類    profit and loss （p/l）


　　主營業(yè)務(wù)收入    prime operating revenue


　　其他業(yè)務(wù)收入    other operating revenue


　　折扣與折讓    discount and allowance


　　投資收益    investment income


　　補(bǔ)貼收入    subsidize revenue


　　營業(yè)外收入    non-operating income


　　主營業(yè)務(wù)成本    operating cost


　　主營業(yè)務(wù)稅金及附加    tax and associate charge


　　其他業(yè)務(wù)支出    other operating expenses


　　存貨跌價(jià)損失    inventory falling price loss


　　營業(yè)費(fèi)用    operating expenses


　　管理費(fèi)用    general and administrative expenses


　　財(cái)務(wù)費(fèi)用    financial expenses


　　營業(yè)外支出    non-operating expenditure


　　所得稅    income tax


　　以前年度損益調(diào)整    adjusted p/l for prior year