一、资产类 Assets

流动资产 Current assets

货币资金 Cash and cash equivalents 现金 Cash

银行存款 Cash in bank

其他货币资金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 银行本票 Cashiers cheque 银行汇票 Bank draft 信用卡 Credit card

信用证保证金 L/C Guarantee deposits 存出投资款 Refundable deposits 短期投资 Short-term investments 股票 Short-term investments - stock

债券 Short-term investments - corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other

短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 应收票据 Note receivable

银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable

其他应收款 Other notes receivable 坏账准备 Bad debt reserves 预付账款 Advance money

应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories

物资采购 Supplies purchasing 原材料 Raw materials 包装物 Wrappage

低值易耗品 Low-value consumption goods 材料成本差异 Materials cost variance 自制半成品 Semi-Finished goods 库存商品 Finished goods

商品进销差价 Differences between purchasing and selling price 委托加工物资 Work in process - outsourced

委托代销商品 Trust to and sell the goods on a commission basis

受托代销商品 Commissioned and sell the goods on a commission basis 存货跌价准备 Inventory falling price reserves

分期收款发出商品 Collect money and send out the goods by stages 待摊费用 Deferred and prepaid expenses

1