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1、?ACCA? ? ? Assets ? Current assets ? Cash and cash equivalents ? Cash on hand ? Cash in bank ? Other cash and cash equivalents ? Other city Cash in bank ? Cashiers cheque ? Bank draft ? Credit card ? L/C Guarantee deposits ? Refundable deposits ? Financial assets held for trading ? Short-term invest
2、ments ? Short-term investments - stock ? Short-term investments - corporate bonds ? Short-term investments - corporate funds ? Short-term investments - other ? Short-term investments falling price reserves ? Account receivable ? Note receivable ? Bank acceptance ? Trade acceptance ? ? Dividend recei
3、vable ? Interest receivable ? Account receivable ? Other notes receivable ? Bad debt reserves ? Asset impairment loss ? Advance payment ? Cover deficit by state subsidies of receivable ? Inventories ? Supplies purchasing ? Raw materials ? Wrappage ? Low-value consumption goods ? Materials cost varia
4、nce ? Semi-Finished goods ? Materials in transport ? Finished goods ? Differences between purchasing and selling price ? Work in process - outsourced ? Trust to and sell the goods on a commission basis ? Commissioned and sell the goods on a commission basis ? Inventory falling price reserves ? Colle
5、ct money and send out the goods by stages ? Deferred and prepaid expenses ? Long-term investment ? Long-term investment on stocks ? Investment on stocks ? Other investment on stocks ? Long-term investment on bonds ? Investment on bonds ? Other investment on bonds ? Long-term investments depreciation
6、 reserves ? Stock rights investment depreciation reserves ? Bcreditors rights investment depreciation reserves ? Entrust loans ? Principal ? Interest ? Depreciation reserves ? Fixed assets ? Building ? Structure ? Machinery equipment ? Transportation facilities ? Instruments and implement ? Accumula
7、ted depreciation ? Fixed assets depreciation reserves ? Building/structure depreciation reserves ? Machinery equipment depreciation reserves ? Project goods and material ?ACCA? ? ? Special-purpose material ? Special-purpose equipment ? Prepayments for equipment ? Preparative instruments and implemen
8、t for fabricate ? Construction-in-process ? Erection works ? Erecting equipment-in-process ? Technical innovation project ? General overhaul project ? Construction-in-process depreciation reserves ? Liquidation of fixed assets ? Intangible assets ? Patents ? Non-Patents ? Trademarks, Trade names ? C
9、opyrights ? Tenure ? Goodwill ? Intangible Assets depreciation reserves ? Patent rights depreciation reserves ? trademark rights depreciation reserves ? Unacknowledged financial charges ? Wait deal assets loss or income ? Long-term deferred and prepaid expenses ? Wait deal assets loss or income ? Wa
10、it deal intangible assets loss or income ? Wait deal fixed assets loss or income ? Liability ? Current liability ? Short-term borrowing ? Notes payable ? Bank acceptance ? Trade acceptance ? Account payable ? Deposit received ? Proxy sale goods revenue ? Accrued wages ? Accrued welfarism ? Dividends
11、 payable ? Tax payable ? value added tax payable ? Withholdings on VAT ? Paying tax ? Unpaid VAT changeover ? Tax deduction ? Substituted money on VAT ? Tax reimbursement for export ? Changeover withnoldings on VAT ? Export deduct domestic sales goods tax ? Overpaid VAT changeover ? Unpaid VAT ? Bus
12、iness tax payable ? Consumption tax payable ? Resources tax payable ? Income tax payable ? Increment tax on land value payable ? Tax for maintaining and building cities payable ? Housing property tax payable ? Tenure tax payable ? Vehicle and vessel usage license plate tax(VVULPT) payable ? Personal
13、 income tax payable ? Other fund in conformity with paying ? Other payables ? Drawing expense in advance ? Other liabilities ? Pending changerover assets value ? Anticipation liabilities ? Long-term Liabilities ? Long-term loans ? Long-term loans due within one year ? Long-term loans due over one year ?ACCA? ? ? Bonds payable ? Face value, Par value ? Premium on bonds ? Discount on bonds ? Interest receivable ? Accrued interest ? Long-term account payable ? Accrued financial lease outlay ? Long-term account payable due within one year ? Long-term account
