科目中英照及
一科目FIRSTgrade1二科目SECONDgrade三科目THIRDgrade四科目FOURTHgradeassets名ACCOUNT
1112
流curre
tassets
111
金及金casha
dcashequivale
ts
11111112111311141115111611171118112
存金casho
ha
d零用金／金pettycashrevolvi
gfu
ds行存款cashi
ba
ks定期存款depositaccou
t可定存
egotiablecertificateofdeposite在途金cashi
tra
sit金cashequivale
ts其他金及金othercasha
dcashequivale
ts短期投shorttermi
vestme
ts
1121112211231129115
公平值列入益之金融fi
a
cialassetsatfairvaluethroughi
comestateme
t供出售金融fi
a
cialassetsi
availableforsale持有至到期日金融fi
a
cialassetsi
heldtomaturity金融整Adjustme
tsforcha
gei
valueofi
vestme
t避性金融fi
a
cialassetsforhedgi
g
11511156113
避之衍生性金融derivativefi
a
cialassetsforhedgi
g避之衍生性金融整Adjustme
tsforcha
gei
valueofderivativefi
a
cialassetsforhedgi
g收票
otesreceivable
11311132113711381139
收票
otesreceivable收票discou
ted
otesreceivable收票－人
otesreceivablerelatedparties其他收票other
otesreceivable抵呆－收票allowa
ceforu
collectibleaccou
ts
otesreceivable
f114
收款accou
tsreceivable
1141114211471149118
收款accou
tsreceivable收分期款i
stallme
taccou
tsreceivable收款－人accou
tsreceivablerelatedparties抵呆－收款allowa
ceforu
collectibleaccou
tsaccou
tsreceivable其他收款otherreceivables
11841185118711881189121122
收收益ear
edreve
uereceivable收退款i
cometaxrefu
dreceivable其他收款－人otherreceivablesrelatedparties其他收款－其他otherreceivablesother抵呆－其他收款allowa
ceforu
collectibleaccou
tsaccou
tsreceivable存i
ve
tories
1211121212131219122112221223122412251226122712281229125
商品存mercha
disei
ve
tory寄商品co
sig
edmercha
dise在途商品mercha
disei
tra
sit抵存跌失allowa
cetoreducei
ve
torytomarket成品fi
ishedgoods寄成品co
sig
edfi
ishedgoods副品byproducts在品worki
process委外加工worki
processoutsourced原料rawmaterials物料supplies在途原物料materialsa
dsuppliesi
tra
sit抵存跌失allowa
cetoreducei
ve
torytomarket付用prepaidexpe
ses
125112521253125412551258
付薪prepaidpayroll付租金prepaidre
ts付保prepaidi
sura
ce用品存officesupplies付所得prepaidr