股权投资减值准备 Stock rights investment depreciation reserves
4 m" h, G% N2 ^& K5 ]9 F: C 债权投资减值准备 Bcreditor's rights investment depreciation reserves6 ~& W/ s& W" S e0 D* o
1431 委托贷款 Entrust loans5 h& D |9 e8 f! `3 q0 R8 Y
'143101 本金 Principal
% H5 c' A" w& c8 ~/ v P '143102 利息 Interest
: ^" V) Q- U5 q3 I '143103 减值准备 Depreciation reserves: c# g& i: u1 h- W5 ]0 j, n
1501 固定资产 Fixed assets2 M6 V% q# D/ s! `9 z, ~
房屋 Building
1 r1 ^( c) \4 M; x 建筑物 Structure' s6 ]# t. L4 k+ O+ H: k
机器设备 Machinery equipment6 m% B3 y$ A4 x% o( Y+ k0 [
运输设备 Transportation facilities' J3 [4 g/ I. {8 }3 ~
工具器具 Instruments and implement' j& R# c4 q: n# L8 T$ {
1502 累计折旧 Accumulated depreciation# Q9 {! m D/ B* a3 e3 u
1505 固定资产减值准备 Fixed assets depreciation reserves8 v' N* L- z' d4 g
房屋、建筑物减值准备 Building/structure depreciation reserves- u. s- |5 ]5 _
机器设备减值准备 Machinery equipment depreciation reserves. o8 }" Q. [7 n
1601 工程物资 Project goods and material
) F# |" \3 K8 h$ {; ~9 r- o; \ '160101 专用材料 Special-purpose material# x7 O4 S$ { P: E4 A" V P" y
'160102 专用设备 Special-purpose equipment6 b. h" f2 e% X( H: a% E
'160103 预付大型设备款 Prepayments for equipment
" n9 N# `% P+ c7 z '160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate
; l0 O" U* X' P 1603 在建工程 Construction-in-process
: e3 {! e6 l7 [2 M3 N 安装工程 Erection works
% j1 F% L0 N* b; b3 v4 H4 F- C 在安装设备 Erecting equipment-in-process* L9 C# _: u7 f1 y9 l
技术改造工程 Technical innovation project
: }+ d M$ Q) ]& s7 | 大修理工程 General overhaul project: x1 ?) |: X9 P: L5 x
1605 在建工程减值准备 Construction-in-process depreciation reserves
- o+ U) m4 J3 }8 V3 f) B; G 1701 固定资产清理 Liquidation of fixed assets
7 T! U8 I) B+ l2 C- K. t* m 1801 无形资产 Intangible assets
- \# k7 V1 g9 P. Z) E 专利权 Patents! u* j. O& e3 Q
非专利技术 Non-Patents4 ]7 F9 d9 j! e3 x/ R' I, H
商标权 Trademarks, Trade names' s5 e) a* i0 i. p: t3 v
著作权 Copyrights
$ u2 E3 c7 Z, O 土地使用权 Tenure6 | K/ f/ h" i" V V
商誉 Goodwill7 }5 |, Q0 x5 U9 q5 {4 l
1805 无形资产减值准备 Intangible Assets depreciation reserves
& p' e9 G7 V W# h 专利权减值准备 Patent rights depreciation reserves: j" ]% ?$ w, x+ U
商标权减值准备 trademark rights depreciation reserves5 C, X' z/ L' ?
1815 未确认融资费用 Unacknowledged financial charges
9 Z' Z" J3 U" k 待处理财产损溢 Wait deal assets loss or income
# h4 z, K! X1 l( P 1901 长期待摊费用 Long-term deferred and prepaid expenses
; l; y: p2 H2 w1 _# } 1911 待处理财产损溢 Wait deal assets loss or income/ c* r3 `3 Q; g* R8 ~
'191101待处理流动资产损溢 Wait deal intangible assets loss or income
2 s1 @% R2 g8 }4 U# i" V '191102待处理固定资产损溢 Wait deal fixed assets loss or income7 r1 }" q9 X& I" ]3 a, z4 O- }
二、负债类 Liability% i) e6 \ y T" U
短期负债 Current liability) u( n" p1 H0 z0 U3 ~
2101 短期借款 Short-term borrowing) @& Q6 p1 `' j% S2 J" ?; [
2111 应付票据 Notes payable
" @$ O& I1 a4 c7 i U% q4 [ 银行承兑汇票 Bank acceptance0 |% b6 y. T- V
商业承兑汇票 Trade acceptance
5 v! M0 `! k( R; v% P# {( y 2121 应付账款 Account payable |
发表于 2012-8-16 08:57:55
