著作权 Copyrights 土地使用权 enure 商誉 1805无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves l815未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 1901长期待摊费用 Long-term deferred and prepaid expenses 1911待处理财产损溢 Wait deal assets loss or income 191101待处理流动资产损溢 Wait deal intan 191102待处理固定资产损溢 Wait deal fixed assets loss or income 负债类 Liability 短期负债 2101短期借款 Short-term borrowing 2111应付票据 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121应付账款 Account payable 2131预收账款 Deposit received 2141代销商品款 Proxy sale goods revenue 2151应付工资 Accrued wages 2153应付福利费 Accrued welfarism 2161应付股利 Dividends payable 2171应交税金 Tax payable 217101应交增值税 value added tax payable 21710101 进项税额 Withholdings on VAT 21710102 已交税金 Paying tax 1710103 转出未交增值税 Unpaid VAT changeover 21710104 减免税款 Tax deduction 21710105 销项税额 Substituted money on VAT 21710106 出口退税 Tax reimbursement for export 21710107 进项税额转出 Changeover withholdings on vat 21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 21710109 转出多交增值税 Overpaid VAT changeover 21710ll 未交增值税 Unpaid VAT 217102应交营业税 Business tax payable 217103应交消费税 Consumption tax payable 217104应交资源税 Resources tax payable 217105应交所得税 Income tax payable 217106应交土地增值税 Increment tax on land value payable 217107应交城市维护建设税 Tax for maintaining and building cities payable 217108应交房产税 Housing property tax payable著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill 1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves 1815 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income '191101 待处理流动资产损溢 Wait deal intangible assets loss or income '191102 待处理固定资产损溢 Wait deal fixed assets loss or income 二、负债类 Liability 短期负债 Current liability 2101 短期借款 Short-term borrowing 2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款 Account payable 2131 预收账款 Deposit received 2141 代销商品款 Proxy sale goods revenue 2151 应付工资 Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable '217101 应交增值税 value added tax payable '21710101 进项税额 Withholdings on VAT '21710102 已交税金 Paying tax '21710103 转出未交增值税 Unpaid VAT changeover '21710104 减免税款 Tax deduction '21710105 销项税额 Substituted money on VAT '21710106 出口退税 Tax reimbursement for export '21710107 进项税额转出 Changeover withnoldings on VAT '21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax '21710109 转出多交增值税 Overpaid VAT changeover '21710110 未交增值税 Unpaid VAT '217102 应交营业税 Business tax payable '217103 应交消费税 Consumption tax payable '217104 应交资源税 Resources tax payable '217105 应交所得税 Income tax payable '217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税 Tax for maintaining and building cities payable '217108 应交房产税 Housing property tax payable