現(xiàn)金 Cash in hand
銀行存款 Cash in bank
其他貨幣資金-外埠存款Other monetary assets - cash in other cities
其他貨幣資金-銀行本票 Other monetary assets - cashier‘s check
其他貨幣資金-銀行匯票 Other monetary assets - bank draft
其他貨幣資金-信用卡 Other monetary assets - credit cards
其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit
其他貨幣資金-存出投資款 Other monetary assets - cash for investment
短期投資-股票投資 Investments - Short term - stocks
短期投資-債券投資 Investments - Short term - bonds
短期投資-基金投資 Investments - Short term - funds
短期投資-其他投資 Investments - Short term - others
短期投資跌價(jià)準(zhǔn)備 Provision for short-term investment
長(zhǎng)期股權(quán)投資-股票投資 Long term equity investment - stocks
長(zhǎng)期股權(quán)投資-其他股權(quán)投資 Long term equity investment - others
長(zhǎng)期債券投資-債券投資 Long term securities investemnt - bonds
長(zhǎng)期債券投資-其他債權(quán)投資 Long term securities investment - others
長(zhǎng)期投資減值準(zhǔn)備 Provision for long-term investment
應(yīng)收票據(jù) Notes receivable
應(yīng)收股利 Dividends receivable
應(yīng)收利息 Interest receivable
應(yīng)收帳款 Trade debtors
壞帳準(zhǔn)備- 應(yīng)收帳款 Provision for doubtful debts - trade debtors
預(yù)付帳款 Prepayment
應(yīng)收補(bǔ)貼款 Allowance receivable
其他應(yīng)收款 Other debtors
壞帳準(zhǔn)備- 其他應(yīng)收款 Provision for doubtful debts - other debtors
其他流動(dòng)資產(chǎn) Other current assets
物資采購(gòu) Purchase
原材料 Raw materials
包裝物 Packing materials
低值易耗品 Low value consumbles
材料成本差異 Material cost difference
自制半成品 Self-manufactured goods
庫(kù)存商品 Finished goods
商品進(jìn)銷差價(jià) Difference between purchase & sales of commodities
委托加工物資 Consigned processiong material
委托代銷商品 Consignment-out
受托代銷商品 Consignment-in
分期收款發(fā)出商品 Goods on instalment sales
存貨跌價(jià)準(zhǔn)備 Provision for obsolete stocks
待攤費(fèi)用 Prepaid expenses
待處理流動(dòng)資產(chǎn)損益 Unsettled G/L on current assets
待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets
委托貸款-本金 Consignment loan - principle
委托貸款-利息 Consignment loan - interest
委托貸款-減值準(zhǔn)備 Consignment loan - provision
固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings
固定資產(chǎn)-機(jī)器設(shè)備 Fixed assets - Plant and machinery
固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures
固定資產(chǎn)-運(yùn)輸設(shè)備 Fixed assets - Automobiles
累計(jì)折舊 Accumulated depreciation
固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets
工程物資-專用材料 Project material - specific materials
工程物資-專用設(shè)備 Project material - specific equipment
工程物資-預(yù)付大型設(shè)備款 Project material - prepaid for equipment
工程物資-為生產(chǎn)準(zhǔn)備的工具及器具 Project material - tools and facilities for production
在建工程 Construction in progress
在建工程減值準(zhǔn)備 Impairment of construction in progress
固定資產(chǎn)清理 Disposal of fixed assets
無(wú)形資產(chǎn)-專利權(quán) Intangible assets - patent
無(wú)形資產(chǎn)-非專利技術(shù) Intangible assets - industrial property and know-how
無(wú)形資產(chǎn)-商標(biāo)權(quán) Intangible assets - trademark rights
無(wú)形資產(chǎn)-土地使用權(quán) Intangible assets - land use rights
無(wú)形資產(chǎn)-商譽(yù) Intangible assets - goodwill
無(wú)形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets
長(zhǎng)期待攤費(fèi)用 Deferred assets
未確認(rèn)融資費(fèi)用 Unrecognized finance fees
其他長(zhǎng)期資產(chǎn) Other long term assets
遞延稅款借項(xiàng) Deferred assets debits