account term.xls

Sheet3 Sheet2 Sheet1 _Toc127332873 _Toc127332874 _Toc127332875 1841 长期应收票据 long-term notes receivable 1842 长期应收帐款 long-term accounts receivable 1843 催收帐款 overdue receivables 1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties 1848 其它长期应收款项 other long-term receivables 1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables 185 出租资产 assets leased to others 1851 出租资产 assets leased to others 1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation 1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others 186 存出保证金 refundable deposit 1861 存出保证金 refundable deposits 188 杂项资产 miscellaneous assets 1881 受限制存款 certificate of deposit - restricted 1888 杂项资产 -其它 miscellaneous assets - other 2 负债 liabilities 21~ 22 流动负债 current liabilities 211 短期借款 short-term borrowings(debt) 2111 银行透支 bank overdraft 2112 银行借款 bank loan 2114 短期借款 -业主 short-term borrowings - owners 2115 短期借款 -员工 short-term borrowings - employees 2117 短期借款 -关系人 short-term borrowings- related parties 2118 短期借款 -其它 short-term borrowings - other 212 应付短期票券 short-term notes and bills payable 2121 应付商业本票 commercial paper payable 2122 银行承兑汇票 bank acceptance 2128 其它应付短期票券 other short-term notes and bills payable 2129 应付短期票券折价 discount on short-term notes and bills payable 213 应付票据 notes payable 2131 应付票据 notes payable 2137 应付票据 -关系人 notes payable - related parties 2138 其它应付票据 other notes payable 214 应付帐款 accounts pay able 2141 应付帐款 accounts payable 2147 应付帐款 -关系人 accounts payable - related parties 216 应付所得税 income taxes payable 2161 应付所得税 income tax payable 217 应付费用 accrued expenses 2171 应付薪工 accrued payroll 2172 应付租金 accrued rent payable 2173 应付利息 accrued interest payable 2174 应付营业税 accrued VAT payable 2175 应付税捐 -其它 accrued taxes payable- other 2178 其它应付费用 other accrued expenses payable 218~219 其它应付款 other payables 2181 应付购入远汇款 forward exchange contract payable 2182 应付远汇款 -外币 forward exchange contr