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1、现金Cashinhand银行存款Cashinbank其他货币资金-外埠存款Othermonetaryassets-cashinothercities其他货币资金-银行本票Othermonetaryassets-cashierscheck其他货币资金-银行汇票Othermonetaryassets-bankdraft其他货币资金-信用卡Othermonetaryassets-creditcards其他货币资金-信用证保证金Othermonetaryassets-L/Cdeposit其他货币资金-存出投资款Othermonetaryassets-cashforinvestment短期投资-股票投资
2、Investments-Shortterm-stocks短期投资-债券投资Investments-Shortterm-bonds短期投资-基金投资Investments-Shortterm-funds短期投资-其他投资Investments-Shortterm-others短期投资跌价准备Provisionforshort-terminvestment长期股权投资-股票投资Longtermequityinvestment-stocks长期股权投资-其他股权投资Longtermequityinvestment-others长期债券投资-债券投资Longtermsecuritiesinvestem
3、nt-bonds长期债券投资-其他债权投资Longtermsecuritiesinvestment-others长期投资减值准备Provisionforlong-terminvestment应收票据Notesreceivable应收股利Dividendsreceivable应收利息Interestreceivable应收帐款Tradedebtors坏帐准备-应收帐款Provisionfordoubtfuldebts-tradedebtors预付帐款Prepayment应收补贴款Allowancereceivable其他应收款Otherdebtors坏帐准备-其他应收款Provisionford
4、oubtfuldebts-otherdebtors其他流动资产Othercurrentassets物资采购Purchase原材料Rawmaterials包装物Packingmaterials低值易耗品Lowvalueconsumbles材料成本差异Materialcostdifference自制半成品Self-manufacturedgoods库存商品Finishedgoods商品进销差价Differencebetweenpurchase&salesofcommodities委托加工物资Consignedprocessiongmaterial委托代销商品Consignment-out受托代销商
5、品Consignment-in分期收款发出商品Goodsoninstalmentsales存货跌价准备Provisionforobsoletestocks待摊费用Prepaidexpenses待处理流动资产损益UnsettledG/Loncurrentassets待处理固定资产损益UnsettledG/Lonfixedassets委托贷款-本金Consignmentloan-principle委托贷款-利息Consignmentloan-interest委托贷款-减值准备Consignmentloan-provision固定资产-房屋建筑物Fixedassets-Buildings固定资产-机
6、器设备Fixedassets-Plantandmachinery固定资产-电子设备、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures固定资产-运输设备Fixedassets-Automobiles累计折旧Accumulateddepreciation固定资产减值准备Impairmentoffixedassets工程物资-专用材料Projectmaterial-specificmaterials工程物资-专用设备Projectmaterial-specificequipment工程物资-预付大型设备款Projectmaterial
7、-prepaidforequipment工程物资-为生产准备的工具及器具Projectmaterial-toolsandfacilitiesforproduction在建工程Constructioninprogress在建工程减值准备Impairmentofconstructioninprogress固定资产清理Disposaloffixedassets无形资产-专利权Intangibleassets-patent无形资产-非专利技术Intangibleassets-industrialpropertyandknow-how无形资产-商标权Intangibleassets-trademarkr
8、ights无形资产-土地使用权Intangibleassets-landuserights无形资产-商誉Intangibleassets-goodwill无形资产减值准备Impairmentofintangibleassets长期待摊费用Deferredassets未确认融资费用Unrecognizedfinancefees其他长期资产Otherlongtermassets递延税款借项Deferredassetsdebits应付票据Notespayable应付帐款Tradecreditors预收帐款Adanvancesfromcustomers代销商品款Consignment-inpayabl
9、es其他应交款Otherpayabletogovernment其他应付款Othercreditors应付股利Proposeddividends待转资产价值Donatedassets预计负债Accruedliabilities应付短期债券Short-termdebenturespayable其他流动负债Othercurrentliabilities预提费用Accruedexpenses应付工资Payrollpayable应付福利费Welfarepayable短期借款-抵押借款Bankloans-Shortterm-pledged短期借款-信用借款Bankloans-Shortterm-credi
10、t短期借款-担保借款Bankloans-Shortterm-guaranteed一年内到期长期借款Longtermloansduewithinoneyear一年内到期长期应付款Longtermpayableduewithinoneyear长期借款Bankloans-Longterm应付债券-债券面值Bondpayable-Parvalue应付债券-债券溢价Bondpayable-Excess应付债券-债券折价Bondpayable-Discount应付债券-应计利息Bondpayable-Accruedinterest长期应付款Longtermpayable专项应付款Specificpayab
11、le其他长期负债Otherlongtermliabilities应交税金-所得税Taxpayable-incometax应交税金-增值税Taxpayable-VAT应交税金-营业税Taxpayable-businesstax应交税金-消费税Taxpayable-consumabletax应交税金-其他Taxpayable-others递延税款贷项Deferredtaxationcredit股本Sharecapital已归还投资Investmentreturned利润分配-其他转入Profitappropriation-othertransferin利润分配-提取法定盈余公积Profitappr
12、opriation-statutorysurplusreserve利润分配-提取法定公益金Profitappropriation-statutorywelfarereserve利润分配-提取储备基金Profitappropriation-reservefund利润分配-提取企业发展基金Profitappropriation-enterprisedevelopmentfund利润分配-提取职工奖励及福利基金Profitappropriation-staffbonusandwelfarefund利润分配-利润归还投资Profitappropriation-returninvestmentbypro
13、fit利润分配-应付优先股股利Profitappropriation-preferencesharesdividends利润分配-提取任意盈余公积Profitappropriation-othersurplusreserve利润分配-应付普通股股利Profitappropriation-ordinarysharesdividends利润分配-转作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares期初未分配利润Retainedearnings,beginningoftheyear资本公积-股本溢价Capitalsurplus-sharepremium资本公积-接受捐赠非现金资产准备Capitalsurplus-donationreserve资本公积-接受现金捐赠Capitalsurplus-cashdonation资本公积-股权投资准备Capitalsurplus-investmentreserve资本公积-拨款转入Capitalsurplus-subsidiary资本公积-外币资本折算差额Capitalsu
