other cash and cash equivalents	1118 其它现金及约当现金
short-term investments-short-term notes and bills	1122 短期投资-短期票券
short-term investments-government bonds	1123短期投资-政府债券
short-term investments-beneficiary certificates	1124短期投资-受益凭证
short-term investments-corporate bonds	1125短期投资-公司债
allowance for reduction of short-term investment to market	1129备抵短期投资跌价损失
notes receivable-related parties	1137 应收票据-关系人
allowance for uncollectible accounts-notes receivable	1139 备抵呆帐－应收票据
installment accounts receivable	1142 应收分期帐款
accounts receivable-related parties	1147 应收帐款-关系人
allowance for uncollectible accounts-accounts receivable	1149 备抵呆帐－应收帐款
forward exchange contract receivable	1181应收出售远汇款
forward exchange contract receivable-foreign currencies	1182 应收远汇款-外币
discount on forward ex-change contract	1183 买卖远汇折价
other receivables-related parties	1187 其它应收款-关系人
allowance for uncollectible accounts-other receivables	1189 备抵呆帐-其它应收款
allowance for reduction of inventory to market	1219备抵存货跌价损失
materials and supplies in transit	1228 在途原物料
allowance for reduction of inventory to market	1229 备抵存货跌价损失
excess VAT paid (or overpaid VAT)	1282 留抵税额
certificate of deposit-restricted	1287 受限制存款
deferred foreign exchange losses	1292 递延兑换损失
owners'(stockholders') current account	1293 业主(股东)往来
funds and long-term investments	13 基金及长期投资
redemption fund (or sinking fund)	1311 偿债基金
fund for improvement and expansion	1312 改良及扩充基金
long-term real estate in-vestments	1323 长期不动产投资
cash surrender value of life insurance	1324 人寿保险现金解约价值
allowance for excess of cost over market value of long-term investments	1329 备抵长期投资跌价损失
property , plant, and equipment	14~ 15 固定资产
land improvements-revaluation increments	1428土地改良物-重估增值
accumulated depreciation-land improvements	1429 累积折旧-土地改良物
buildings-revaluation increments	1438 房屋及建物-重估增值
accumulated depreciation-buildings	1439 累积折旧-房屋及建物
machinery-revaluation increments	1448机(器)具-重估增值
accumulated depreciation-machinery	1449 累积折旧-机(器)具
accumulated depreciation-leased assets	1519 累积折旧-租赁资产
accumulated depreciation-leasehold improvements	1529 累积折旧-租赁权益改良
construction in progress and prepayments for equipment	156 未完工程及预付购置设备款