应付票据 notes payable
应付账款 accounts payable
已结算尚未完工款
预收账款 advance from customers
应付工资 payroll payable
应付福利费 welfare payable
应付股利 dividend payable
应交税金 taxes payable
其他应交款 other fees payable
其他应付款 other payable
预提费用 accrued expense
预计负债 provision
递延收益 deferred revenue
一年内到期的长期负债 long-term liability due within one year
其他流动负债 other current liability
流动负债合计 total current liability
长期负债 long-term liability
长期借款 long-term loans
应付债券 bonds payable
长期应付款 long-term payable
专项应付款 grants & subsidies received
其他长期负债 other long-term liability
长期负债合计 total long-term liability
递延税项 deferred tax
递延税款贷项 deferred tax liabilities
负债合计 total liability
少数股东权益 minority interests
所有者权益(或股东权益) owners’ equity
实收资本(或股本) paid in capital
减;已归还投资 less: capital redemption
实收资本(或股本)净额 net bal of paid in capital
资本公积 capital reserves
盈余公积 surplus reserves
其中：法定公益金 include: statutory reserves
未确认投资损失 unrealised investment losses
未分配利润 retained profits after appropriation
其中：本年利润 include: profits for the year
外币报表折算差额 translation reserve
所有者(或股东)权益合计 total equity
负债及所有者(或股东)权益合计 total liability & equity