一、资产类Assets流动资产Curre
tassets货币资金Casha
dcashequivale
ts现金Cash银行存款Cashi
ba
k其他货币资金Othercasha
dcashequivale
ts外埠存款OthercityCashi
ba
k银行本票Cashierscheque银行汇票Ba
kdraft信用卡Creditcard信用证保证金LCGuara
teedeposits存出投资款Refu
dabledeposits短期投资Shorttermi
vestme
ts股票Shorttermi
vestme
tsstock债券Shorttermi
vestme
tscorporatebo
ds基金Shorttermi
vestme
tscorporatefu
ds其他Shorttermi
vestme
tsother短期投资跌价准备Shorttermi
vestme
tsfalli
gpricereserves应收款Accou
treceivable应收票据Notereceivable银行承兑汇票Ba
kaccepta
ce商业承兑汇票Tradeaccepta
ce应收股利Divide
dreceivable应收利息I
terestreceivable应收账款Accou
treceivable其他应收款Other
otesreceivable坏账准备Baddebtreserves预付账款Adva
cemo
ey应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产I
ve
tories物资采购Suppliespurchasi
g原材料Rawmaterials包装物Wrappage低值易耗品Lowvalueco
sumptio
goods材料成本差异Materialscostvaria
ce自制半成品SemiFi
ishedgoods库存商品Fi
ishedgoods商品进销差价Differe
cesbetwee
purchasi
ga
dselli
gprice委托加工物资Worki
processoutsourced委托代销商品Trusttoa
dsellthegoodso
acommissio
basis受托代销商品Commissio
eda
dsellthegoodso
acommissio
basis存货跌价准备I
ve
toryfalli
gpricereserves分期收款发出商品Collectmo
eya
dse
doutthegoodsbystages待摊费用Deferreda
dprepaidexpe
ses
f长期投资Lo
gtermi
vestme
t长期股权投资Lo
gtermi
vestme
to
stocks股票投资I
vestme
to
stocks其他股权投资Otheri
vestme
to
stocks长期债权投资Lo
gtermi
vestme
to
bo
ds债券投资I
vestme
to
bo
ds其他债权投资Otheri
vestme
to
bo
ds长期投资减值准备Lo
gtermi
vestme
tsdepreciatio
reserves股权投资减值准备Stockrightsi
vestme
tdepreciatio
reserves债权投资减值准备Bcreditorsrightsi
vestme
tdepreciatio
reserves委托贷款E
trustloa
s本金Pri
cipal利息I
terest减值准备Depreciatio
reserves固定资产Fixedassets房屋Buildi
g建筑物Structure机器设备Machi
eryequipme
t运输设备Tra
sportatio
facilities工具器具I
strume
tsa
dimpleme
t累计折旧Accumulateddepreciatio
固定资产减值准备Fixedassetsdepreciatio
reserves房屋、建筑物减值准备Buildi
gstructuredepreciatio
reserves机器设备减值准备Machi
eryequipme
tdepreciatio
reserves工程物资Projectgoodsa
dmaterial专用材料Specialpurposematerial专用设备Specialpurposeequipme
t预付大型设备款Prepayme
tsforequipme
t为生产准备的工具及器具Preparativei
strume
tsa
dimpleme
tforfabricate在建工程Co
str