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1、一、資產(chǎn)類Assets流動資產(chǎn)Currentassets貨幣資金Cashandcashequivalents1001現(xiàn)金Cash1002銀行存款Cashinbank1009其他貨幣資金Othercashandcashequivalents'100901外埠存款OthercityCashinbank'100902銀行本票Cashier'scheque'100903銀行匯票Bankdraft'100904信用卡Creditcard'100905信用證保證金L/CGuaranteedeposits'1009
2、06存出投資款Refundabledeposits1101短期投資Short-terminvestments'110101股票Short-terminvestments-stock'110102債券Short-terminvestments-corporatebonds'110103基金Short-terminvestments-corporatefunds'110110其他Short-terminvestments-other1102短期投資跌價準備Short-terminvestmentsfall
3、ingpricereserves應收款Accountreceivable1111應收票據(jù)Notereceivable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance1121應收股利Dividendreceivable1122應收利息Interestreceivable1131應收賬款Accountreceivable1133其他應收款Othernotesreceivable1141壞賬準備Baddebtreserves1151預付賬款Advancemoney1161應
4、收補貼款Coverdeficitbystatesubsidiesofreceivable庫存資產(chǎn)Inventories1201物資采購Suppliespurchasing1211原材料Rawmaterials1221包裝物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料成本差異Materialscostvariance1241自制半成品Semi-Finishedgoods1243庫存商品Finishedgoods1244商品進銷差價Differences
5、betweenpurchasingandsellingprice1251委托加工物資Workinprocess-outsourced1261委托代銷商品Trusttoandsellthegoodsonacommissionbasis1271受托代銷商品Commissionedandsellthegoodsonacommissionbasis1281存貨跌價準備Inventoryfallingpricereserves1291分期收款發(fā)出商品Collectmoneyandsendoutthegoodsb
6、ystages1301待攤費用Deferredandprepaidexpenses長期投資Long-terminvestment1401長期股權(quán)投資Long-terminvestmentonstocks'140101股票投資Investmentonstocks'140102其他股權(quán)投資Otherinvestmentonstocks1402長期債權(quán)投資Long-terminvestmentonbonds'140201債券投資Investmentonbonds'140202其他債權(quán)投資Otherinves
7、tmentonbonds1421長期投資減值準備Long-terminvestmentsdepreciationreserves股權(quán)投資減值準備Stockrightsinvestmentdepreciationreserves債權(quán)投資減值準備Bcreditor'srightsinvestmentdepreciationreserves1431委托貸款Entrustloans'143101本金Principal'143102利息Interest'143103減值準備Depreciationreserve
8、s1501固定資產(chǎn)Fixedassets房屋Building建筑物Structure機器設備Machineryequipment運輸設備Transportationfacilities工具器具Instrumentsandimplement1502累計折舊Accumulateddepreciation1505固定資產(chǎn)減值準備Fixedassetsdepreciationreserves房屋、建筑物減值準備Building/structuredeprecia
