会计科目中英文对照表

1、最新会计科目中英文对照表一、资产类Assets二、流动资产Currentassets三、货币资金Cashandcashequivalents四、1001库存现金Cashonhand五、1002银行存款Cashinbank六、1009其他货币资金Othercashandcashequivalents七、100901外埠存款OthercityCashinbank八、100902银行本票Cashierscheque九、100903银行汇票Bankdraft十、100904信用卡Creditcard十一、100905信用证保证金L/CGuaranteedeposits十二、100906存出投资款Ref

2、undabledeposits十三、1101短期投资Short-terminvestments十四、110101股票Short-terminvestments-stock十五、110102债券Short-terminvestments-corporatebonds十六、110103基金Short-terminvestments-corporatefunds十七、110110其他Short-terminvestments-other十八、1102短期投资跌价准备Short-terminvestmentsfallingpricereserves十九、应收款Accountreceivable二十、1

3、111应收票据Notereceivable二十一、银行承兑汇票Bankacceptance二十二、商业承兑汇票Tradeacceptance二十三、1121应收股利Dividendreceivable二十四、1122应收利息Interestreceivable二十五、1131应收账款Accountreceivable二十六、1133其他应收款Othernotesreceivable二十七、1141坏账准备Baddebtreserves二十八、1151预付账款Advancemoney二十九、1161应收补贴款Coverdeficitbystatesubsidiesofreceivable三十、库

4、存资产Inventories三十一、1201物资采购Suppliespurchasing三十二、1211原材料Rawmaterials三十三、1221包装物Wrappage三十四、1231低值易耗品Low-valueconsumptiongoods三十五、1232材料成本差异Materialscostvariance三十六、1241自制半成品Semi-Finishedgoods三十七、1243库存商品Finishedgoods三十八、1244商品进销差价Differencesbetweenpurchasingandsellingprice三十九、1251委托加工物资Workinprocess-

5、outsourced四十、1261委托代销商品Trusttoandsellthegoodsonacommissionbasis四十一、1271受托代销商品Commissionedandsellthegoodsonacommissionbasis四十二、1281存货跌价准备Inventoryfallingpricereserves四十三、1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages四十四、1301待摊费用Deferredandprepaidexpenses四十五、长期投资Long-terminvestment四十六、1401长期股权投资Lo

6、ng-terminvestmentonstocks四十七、140101股票投资Investmentonstocks四十八、140102其他股权投资Otherinvestmentonstocks四十九、1402长期债权投资Long-terminvestmentonbonds五十、140201债券投资Investmentonbonds五十一、140202其他债权投资Otherinvestmentonbonds五十二、1421长期投资减值准备Long-terminvestmentsdepreciationreserves五十三、股权投资减值准备Stockrightsinvestmentdepreci

7、ationreserves五十四、债权投资减值准备Bcreditorsrightsinvestmentdepreciationreserves五十五、1431委托贷款Entrustloans五十六、143101本金Principal五十七、143102利息Interest五十八、143103减值准备Depreciationreserves五十九、1501固定资产Fixedassets六十、房屋Building六十一、建筑物Structure六十二、机器设备Machineryequipment六十三、运输设备Transportationfacilities六十四、工具器具Instrumentsa

8、ndimplement六十五、1502累计折旧Accumulateddepreciation六十六、1505固定资产减值准备Fixedassetsdepreciationreserves六十七、房屋、建筑物减值准备Building/structuredepreciationreserves六十八、机器设备减值准备Machineryequipmentdepreciationreserves六十九、1601工程物资Projectgoodsandmaterial七十、160101专用材料Special-purposematerial七十一、160102专用设备Special-purposeequip

9、ment七十二、160103预付大型设备示款Prepaymentsforequipment七十三、160104为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate七十四、1603在建工程Construction-in-process七十五、安装工程Erectionworks七十六、在安装设备Erectingequipment-in-process七十七、技术改造工程Technicalinnovationproject七十八、大修理工程Generaloverhaulproject七十九、1605在建工程减值准备Construction

10、-in-processdepreciationreserves八十、1701固定资产清理Liquidationoffixedassets八十一、1801无形资产Intangibleassets八十二、专利权Patents八十三、非专利技术Non-Patents八十四、商标权Trademarks,Tradenames八十五、著作权Copyrights八十六、土地使用权Tenure八十七、商誉Goodwill八十八、1805无形资产减值准备IntangibleAssetsdepreciationreserves八十九、专利权减值准备Patentrightsdepreciationreserves九

11、十、商标权减值准备trademarkrightsdepreciationreserves九十一、1815未确认融资费用Unacknowledgedfinancialcharges九十二、待处理财产损溢Waitdealassetslossorincome九十三、1901长期待摊费用Long-termdeferredandprepaidexpenses九十四、1911待处理财产损溢Waitdealassetslossorincome九十五、191101待处理流动资产损溢Waitdealintangibleassetslossorincome九十六、191102待处理固定资产损溢Waitdealfi

12、xedassetslossorincome九十七、九十八、二、负债类Liability九十九、短期负债Currentliability百、2101短期借款Short-termborrowing百一、2111应付票据Notespayable百二、银行承兑汇票Bankacceptance百三、商业承兑汇票Tradeacceptance百四、2121应付账款Accountpayable百五、2131预收账款Depositreceived百六、2141代销商品款Proxysalegoodsrevenue百七、2151应付工资Accruedwages百八、2153应付福利费Accruedwelfaris

13、m百九、2161应付股利Dividendspayable百十、2171应交税金Taxpayable百十一、217101应交增值税valueaddedtaxpayable百十二、，进项税额WithholdingsonVAT百十三、，已交税金Payingtax百十四、，转出未交增值税UnpaidVATchangeover百十五、减免税款Taxdeduction百十六、，销项税额SubstitutedmoneyonVAT百十七、，出口退税Taxreimbursementforexport百十八、，进项税额转出ChangeoverwithnoldingsonVAT百十九、，出口抵减内销产品应纳税额Ex

14、portdeductdomesticsalesgoodstax百二十、，转出多交增值税OverpaidVATchangeover百二十一、未交增值税UnpaidVAT百二十二、217102应交营业税Businesstaxpayable百二十三、217103应交消费税Consumptiontaxpayable百二十四、217104应交资源税Resourcestaxpayable百二十五、217105应交所得税Incometaxpayable百二十六、217106应交土地增值税Incrementtaxonlandvaluepayable百二十七、217107应父城市维护建设税Taxformaint

15、ainingandbuildingcitiespayable百二十八、217108应交房产税Housingpropertytaxpayable百二十九、217109应交土地使用税Tenuretaxpayable百四十、217110应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable百三十一、217111应交个人所得税Personalincometaxpayable百三十二、2176其他应交款Otherfundinconformitywithpaying百三十三、2181其他应付款Otherpayables百三十四、2191预提费用

16、Drawingexpenseinadvance百三十五、其他负债Otherliabilities百三十六、2201待转资产价值Pendingchangeroverassetsvalue百三十七、2211预计负债Anticipationliabilities百三十八、长期负债Long-termLiabilities百三十九、2301长期借款Long-termloans百四十一、一年后到期的长期借款Long-termloansdueoveroneyear百四十二、2311应付债券Bondspayable百四十三、231101债券面值Facevalue,Parvalue百四十四、231102债券溢价

17、Premiumonbonds百四十五、231103债券折价Discountonbonds百四十六、231104应计利息Accruedinterest百四十七、2321长期应付款Long-termaccountpayable百四十八、应付融资租赁款Accruedfinancialleaseoutlay百四十九、一年内到期的长期应付Long-termaccountpayableduewithinoneyear一年内到期的长期借款Long-termloansduewithinoneyear、一年后到期的长期应付Long-termaccountpayableoveroneyear百五十一、2331专项

18、应付款Specialpayable百五十二、一年内到期的专项应付Long-termspecialpayableduewithinoneyear百五十三、一年后到期的专项应付Long-termspecialpayableoveroneyear百五十四、2341递延税款Deferraltaxes百五十五、百五十六、三、所有者权益类OWNERSEQUITY百五十七、资本Capita百五十八、3101实收资本(或股本)Paid-upcapital(orstock)百五十九、实收资本Paicl-upcapital百六十、实收股本Paid-upstock百六十一、3103已归还投资InvestmentRe

19、turned百六十二、公积百六十三、3111资本公积Capitalreserve百六十四、311101资本(或股本)溢价Cpital(orStock)premium百六十五、311102接受捐赠非现金资产准备Receivenon-cashdonatereserve百六十六、311103股权投资准备Stockrightinvestmentreserves百六十七、311105拨款转入Allocatesumschangeoverin百六十八、311106外币资本折算差额Foreigncurrencycapital百六十九、311107其他资本公积Othercapitalreserve百七十、312

20、1盈余公积Surplusreserves百七十一、312101法定盈余公积Legalsurplus百七十二、312102任意盈余公积Freesurplusreserves百七十三、312103法定公益金Legalpublicwelfarefund百七十四、312104储备基金Reservefund百七十五、312105企业发展基金Enterpriseexpensionfund百七十六、312106利润归还投资Profitscapitalizadonreturnofinvestment百七十七、利润Profits百七十八、3131本年利润Currentyearprofits百七十九、3141利润

21、分配Profitdistribution百八十、314101其他转入Otherchengeoverin百八十一、314102提取法定盈余公积Withdrawallegalsurplus百八十二、314103提取法定公益金Withdrawallegalpublicwelfarefunds百八十三、314104提取储备基金Withdrawalreservefund百八十四、314105提取企业发展基金Withdrawalreserveforbusinessexpansion百八十五、314106提取职工奖励及福利基金Withdrawalstaffandworkersbonusandwelfaref

22、und百八十六、314107利润归还投资Profitscapitalizadonreturnofinvestment百八十七、314108应付优先股股利PreferredStockdividendspayable百八十八、314109提取任意盈余公积Withdrawalothercommonaccumulationfund百八十九、314110应付普通股股利CommonStockdividendspayable百九十、314111转作资本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)百九十一、314115未分配利润Undistrib

23、utedprofit百九十二、百九十三、四、成本类Cost百九十四、4101生产成本Costofmanufacture百九十五、410101基本生产成本Basecostofmanufacture百九十六、410102辅助生产成本Auxiliarycostofmanufacture百九十七、4105制造费用Manufacturingoverhead百九十八、材料费Materials百九十九、管理人员工资ExecutiveSalaries二百、奖金Wages二百一、退职金Retirementallowance二百二、补贴Bonus二百三、外保劳务费Outsourcingfee二百四、福利费Empl

24、oyeebenefits/welfare二百五、会议费Coferemce二百六、加班餐费Specialduties二百七、市内交通费Businesstraveling二百八、通讯费Correspondence二百九、电话费Correspondence二百十、水电取暖费WaterandSteam二百十一、税费Taxesanddues二百十二、租赁费Rent二百十三、管理费Maintenance二百十四、车辆维护费Vehiclesmaintenance二百十五、油料费Vehiclesmaintenance二百十六、培训费Educationandtraining二百十七、接待费Entertainme

25、nt二百十八、图书、印刷费Booksandprinting二百十九、运费Transpotation二百二十、保险费Insurancepremium二百二十一、支付手续费Commission二百二十二、杂费Sundrycharges二百二十三、折旧费Depreciationexpense二百二十四、机物料消耗Articleofconsumption二百二十五、劳动保护费Laborprotectionfees二百二十六、季节性停工损失Lossonseasonalitycessation二百二十七、4107劳务成本Servicecosts二百二十八、二百二十九、五、损益类Profitandloss二

26、百三十、收入Income二百三十一、业务收入OPERATINGINCOME二百三十二、5101主营业务收入Primeoperatingrevenue二百三十三、产品销售收入Salesrevenue二百三十四、服务收入Servicerevenue二百三十五、5102其他业务收入Otheroperatingrevenue二百三十六、材料销售Salesmaterials二百三十七、二百三十八二百三十九二百四十、二百四十一二百四十二二百四十三二百四十四二百四十五二百四十六二百四十七二百四十八二百四十九二百五十、二百五十一二百五十二二百五十三二百五十四二百五十五二百五十六二百五十七二百五十八、代购代售包

27、装物出租Wrappagelease出让资产使用权收入Remiserightofassetsrevenue返还所得税Reimbursementofincometax其他收入Otherrevenue5201投资收益Investmentincome短期投资收益Currentinvestmentincome长期投资收益Long-terminvestmentincome计提的委托贷款减值准备Withdrawalofentrustloansreserves5203补贴收入Subsidizerevenue国家扶持补贴收入Subsidizerevenuefromcountry其他补贴收入Othersubsid

28、izerevenue5301营业外收入NON-OPERATINGINCOME非货币性交易收益Non-cashdealincome现金溢余Cashoverage处置固定资产净收益Netincomeondisposaloffixedassets出售无形资产收益Incomeonsalesofintangibleassets固定资产盘盈Fixedassetsinventoryprofit罚款净收入Netamercementincome支出Outlay业务支出Revenuecharges5401主营业务成本Operatingcosts二百五十九、二百六十、二百六十一二百六十二二百六十三二百六十四二百六十

29、五二百六十六二百六十七二百六十八二百六十九二百七十、二百七十一二百七十二二百七十三二百七十四二百七十五二百七十六二百七十七二百七十八二百七十九二百八十、产品销售成本Costofgoodssold服务成本Costofservice5402主营业务税金及附加Taxandassociatecharge营业税Salestax消费税Consumptiontax城市维护建设税Taxformaintainingandbuildingcities资源税Resourcestax土地增值税Incrementtaxonlandvalue5405其他业务支出Otherbusinessexpense销售其他材料成本Ot

30、hercostofmaterialsale其他劳务成本Othercostofservice其他业务税金及附加费Othertaxandassociatecharge费用Expenses5501营业费用Operatingexpenses代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees广告费Advertisingfees5502管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge二百八十一、低值易耗摊销Article

31、ofconsumption二百八十二、办公费Officeallowance二百八十三、差旅费Travellingexpense二百八十四、工会经费Labourunionexpenditure二百八十五、研究与开发费Researchanddevelopmentexpense二百八十六、福利费Employeebenefits/welfare二百八十七、职工教育经费Personneleducation二百八十八、待业保险费Unemploymentinsurance二百八十九、劳动保险费Labourinsurance二百九十、医疗保险费Medicalinsurance二百九十一、会议费Coferemc

32、e二百九十二、聘请中介机构费Intermediaryorgans二百九十三、咨询费Consultfees二百九十四、诉讼费Legalcost二百九十五、业务招待费Businessentertainment二百九十六、技术转让费Technologytransferfees二百九十七、矿产资源补偿费Mineralresourcescompensationfees二百九十八、排污费Pollutiondischargefees二百九十九、房产税Housingpropertytax三百、车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)三百一、土地使用税T

33、enuretax三百二、印花税Stamptax三百三、5503财务费用Financecharge三百四、利息支出Interestexchange三百五、汇兑损失Foreignexchangeloss三百六、各项手续费Chargefortrouble三百七、各项专门借款费用Special-borrowingcost三百八、5601营业外支出Nonbusinessexpenditure三百九、捐赠支出Donationoutlay三百十、减值准备金Depreciationreserves三百十一、非常损失Extraordinaryloss三百十二、处理固定资产净损失Netlossondisposal

34、offixedassets三百十三、出售无形资产损失Lossonsalesofintangibleassets三百十四、固定资产盘亏Fixedassetsinventoryloss三百十五、债务重组损失Lossonarrangement三百十六、罚款支出Amercementoutlay三百十七、5701所得税Incometax以前年度损益调整Prioryearincomeadjustment代码名称英译1资产assets1112流动资产currentassets111现金及约当现金cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettyc

35、ash/revolvingfunds1113银行存款cashinbanks1116在途现金cashintransit1117约当现金cashequivalents1118其它现金及约当现金othercashandcashequivalents112短期投资short-terminvestment1121短期投资-股票short-terminvestments-stock1122短期投资-短期票券short-terminvestments-short-termnotesandbills1123短期投资-政府债券short-terminvestments-governmentbonds1124短期

36、投资-受益凭证short-terminvestments-beneficiarycertificates1125短期投资-公司债short-terminvestments-corporatebonds1128短期投资-其它short-terminvestments-other1129备抵短期投资跌价损失allowaneeforreductionofshort-terminvestmenttomarket113应收票据notesreceivable1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable1137应收票据-关系人notes

37、receivable-relatedparties1138其它应收票据othernotesreceivable1139备抵呆帐-应收票据allowaneeforuncollec-tibleaccounts-notesreceivable114应收帐款accountsreceivable1141应收帐款accountsreceivable1142应收分期帐款installmentaccountsreceivable1147应收帐款-关系人accountsreceivable-relatedparties1149备抵呆帐-应收帐款allowaneeforunco丨丨ec-tibleaccounts

38、-accountsreceivable118其它应收款otherreceivables1181应收出售远汇款forwardexchangecontractreceivable1182应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies1183买卖远汇折价discountonforwardex-changecontract1184应收收益earnedrevenuereceivable1185应收退税款incometaxrefundreceivable1187其它应收款-关系人otherreceivables-relatedpart

39、ies1188其它应收款-其它otherreceivables-other1189备抵呆帐-其它应收款allowaneeforuncollec-tibleaccounts-otherreceivables121122存货inventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1213在途商品goodsintransit1219备抵存货跌价损失allowaneeforreductionofinventorytomarket1221制成品finishedgoods1222寄销制成品consignedfinishedgoods1223

40、副产品by-products1224在制品workinprocess1225委外加工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229备抵存货跌价损失allowaneeforreductionofinventorytomarket125预付费用prepaidexpenses1251预付薪资prepaidpayroll1252预付租金prepaidrents1253预付保险费prepaidinsuranee1254用品盘存officesupplies1

41、255预付所得税prepaidincometax1258其它预付费用otherprepaidexpenses126预付款项prepayments1261预付货款prepaymentforpurchases1268其它预付款项otherprepaymenTs128129其它流动资产othercurrentassets1281进项税额VATpaid(orinputtax)1282留抵税额excessVATpaid(oroverpadVAT)1283暂付款temporarypayments1284代付款paymentonbehalfofothers1285员工借支advancestoemployee

42、s1286存出保证金refundabledeposits1287受限制存款certificateofdeposit-restricted1291递延所得税资产deferredincometaxassets1292递延兑换损失deferredforeignexchangeosses1293业主往来（股东往来）owners(stockholders)currentaccount1294同业往来currentaccountwithothers1298其它流动资产-其它othercurrentassets-other13基金及长期投资fundsandIong-terminvestments131基金f

43、unds1311偿债基金redemptionfund(orsinkingfund)1312改良及扩充基金fundforimprovementandexpansion1313意外损失准备基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132长期投资Iong-terminvestments1321长期股权投资Iong-termequityinvestments1322长期债券投资long-termbondinvestments1323长期不动产投资Iong-termrealestatein-vestments1324人寿保险现金解约价值c

44、ashsurrendervalueoflifeinsuranee1328其它长期投资otherIong-terminvestments1329备抵长期投资跌价损失allowaneeforexcessofcostovermarketvalueofIong-terminvestments1415固定资产property,plant,andequipment141土地land1411土地land1418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land

45、improvements-revaluationincrements1429累积折旧-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累积折旧-房屋及建物accumulateddepreciation-buildings144146机（器）具及设备machineryandequipment1441机（器）具machinery1448机（器）具-重估增值machinery-revaluat

46、ionincrements1449累积折旧-机（器）具accumulateddepreciation-machinery151租赁资产leasedassets1511租赁资产leasedassets1519累积折旧-租赁资产accumulateddepreciation-leasedassets152租赁权益改良leaseholdimprovements1521租赁权益改良leaseholdimprovements1529累积折旧-租赁权益改良accumulateddepreciation-leaseholdimprovements156未完工程及预付购置设备款constructioninpr

47、ogressandprepaymentsforequipment1561未完工程constructioninprogress1562预付购置设备款prepaymentforequipment158杂项固定资产miscellaneousproperty,plant,andequipment1581杂项固定资产miscellaneousproperty,plant,andequipment1588杂项固定资产-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements1589累积折旧-杂项固定资产accumulateddep

48、reciation-miscellaneousproperty,plant,andequipment16递耗资产depletableassets161递耗资产depletableassets1611天然资源naturalresources1618重估增值-天然资源naturalresources-revaluationincrements1619累积折耗-天然资源accumulateddepletion-naturalresources17无形资产intangibleassets171商标权trademarks1711商标权trademarks172专利权patents1721专利权paten

49、ts173特许权franchise1731特许权franchise174著作权copyright1741著作权copyright175计算机软件computersoftware1751计算机软件computersoftwarecost176商誉goodwill1761商誉goodwill177开办费organizationcosts1771开办费organizationcosts178其它无形资产otherintangibles1781递延退休金成本deferredpensioncosts1782租赁权益改良leaseholdimprovements1788其它无形资产-其它otherinta

50、ngibleassets-other18其它资产otherassets181递延资产deferredassets1811债券发行成本deferredbondissuaneecosts1812长期预付租金Iong-termprepaidrent1813长期预付保险费Iong-termprepaidinsuranee1814递延所得税资产deferredincometaxassets1815预付退休金prepaidpensioncost1818其它递延资产otherdeferredassets182闲置资产idleassets1821闲置资产idleassets184长期应收票据及款项与催收帐款I

51、ong-termnotes,aceountsandoverduereceivables1841长期应收票据Iong-termnotesreceivable1842长期应收帐款Iong-termaccountsreceivable1843催收帐款overduereceivables1847长期应收票据及款项与催收帐款-关系人Iong-termnotes,accountsandoverduereceivables-relatedparties1848其它长期应收款项otherlong-termreceivables1849备抵呆帐-长期应收票据及款项与催收帐款allowaneeforunconot

52、es,accountsan(lectibleaccounts-long-termioverduereceivables185出租资产assetsleasedtoothers1851出租资产assetsleasedtoothers1858出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation1859累积折旧-出租资产accumulateddeprecation-assetsleasedtoothers186存出保证金refundabledeposit1861存出保证金refundabledeposits188杂项资产miscel

53、laneousassets1881受限制存款certificateofdeposit-restricted1888杂项资产-其它miscellaneousassets-other2负债liabilities2122流动负债currentliabilities211短期借款short-termborrowings(debt)2111银行透支bankoverdraft2112银行借款bankloan2114短期借款-业主short-termborrowings-owners2115短期借款-员工short-termborrowings-employees2117短期借款-关系人short-term

54、borrowings-relatedparties2118短期借款-其它short-termborrowings-other212应付短期票券short-termnotesandbillspayable2121应付商业本票commercialpaperpayable2122银行承兑汇票bankacceptanee2128其它应付短期票券othershort-termnotesandbillspayable2129应付短期票券折价discountonshort-termnotesandbillspayable213应付票据notespayable2131应付票据notespayable2137应

55、付票据-关系人notespayable-relatedparties2138其它应付票据othernotespayable214应付帐款aceountspayable2141应付帐款aceountspayable2147应付帐款-关系人accountspayable-relatedparties216应付所得税incometaxespayable2161应付所得税incometaxpayable217应付费用accruedexpenses2171应付薪工accruedpayroll2172应付租金accruedrentpayable2173应付利息accruedinterestpayable2

56、174应付营业税accruedVATpayable2175应付税捐-其它accruedtaxespayable-other2178其它应付费用otheraccruedexpensespayable218219其它应付款otherpayables2181应付购入远汇款forwardexchangecontractpayable2182应付远汇款-外币forwardexchangecontractpayable-foreigncurrencies2183买卖远汇溢价premiumonforwardexchangecontract2184应付土地房屋款payablesonlandandbuildin

57、gpurchased2185应付设备款Payablesonequipment2187其它应付款-关系人otherpayables-relatedparties2191应付股利dividendpayable2192应付红利bonuspayable2193应付董监事酬劳compensationpayabletodirectorsandsupervisors2198其它应付款-其它otherpayables-other226预收款项advaneereceipts2261预收货款salesrevenuereceivedinadvanee2262预收收入revenuereceivedinadvanee2268其它预收款otheradvaneereceipts227一年或一