一、资产类 Assets# X( M# H! t6 h3 @
流动资产 Current assets) }5 \( i- H6 G
货币资金 Cash and cash equivalents+ ]# A; e* |+ Q F# R
1001 现金 Cash, n; B: T0 b; _' q
1002 银行存款 Cash in bank
! X" `' [ p- a0 Z6 ^+ s' V 1009 其他货币资金 Other cash and cash equivalents( d4 y3 G. _4 z. w4 j& K
'100901 外埠存款 Other city Cash in bank
( E% U* w5 Z( ]1 F '100902 银行本票 Cashier's cheque: O# A w2 Q; s" P1 g
'100903 银行汇票 Bank draft
+ E' g( o; j" g '100904 信用卡 Credit card
6 ]7 w( }2 V7 z& {" n '100905 信用证保证金 L/C Guarantee deposits
0 {* \7 a( K# D8 H. z '100906 存出投资款 Refundable deposits9 u0 g# h0 z4 k( m
1101 短期投资 Short-term investments0 V& s" H4 |& \, W( p7 Y* F
'110101 股票 Short-term investments - stock+ J4 d3 }) D& I3 @( c
'110102 债券 Short-term investments - corporate bonds
# z+ N9 q- A, k( g1 L( T '110103 基金 Short-term investments - corporate funds
" U' ^# X0 _8 {5 j4 l9 K) h '110110 其他 Short-term investments - other
: d% q+ x+ F0 _$ b 1102 短期投资跌价准备 Short-term investments falling price reserves
2 f( V/ [# ^( v/ P- N: Y* S 应收款 Account receivable0 J* |; k. j h/ R1 a4 e8 [3 N. Y
1111 应收票据 Note receivable( M3 M# I- @- `( P% e
银行承兑汇票 Bank acceptance
- C* O$ d: H, A$ K, N, X- ~$ q 商业承兑汇票 Trade acceptance* d |; n" k: f- |- U# }) u8 J0 k
1121 应收股利 Dividend receivable5 q7 e$ J, I1 i2 j# d5 k+ _! ]6 v
1122 应收利息 Interest receivable0 ]7 Y, H3 a9 N( u! N) M
1131 应收账款 Account receivable
, V6 k8 q2 @' h: U 1133 其他应收款 Other notes receivable
- s A# U# l( @ 1141 坏账准备 Bad debt reserves8 ~: j2 l* |! |1 L; \* R! ~
1151 预付账款 Advance money4 ^9 t6 G9 j* W4 l' V* ~
1161 应收补贴款 Cover deficit by state subsidies of receivable* N5 K% I* q) o8 i7 `7 A
库存资产 Inventories) m% H, H+ k* s
1201 物资采购 Supplies purchasing0 L* ^) R1 V- N
1211 原材料 Raw materials
- K3 v# ]; c. a& k 1221 包装物 Wrappage
6 t) d8 A+ J- y' A( i 1231 低值易耗品 Low-value consumption goods# o6 v/ O1 |. M$ P$ g; P
1232 材料成本差异 Materials cost variance
" `& Q: g2 Y" @7 j8 b% z 1241 自制半成品 Semi-Finished goods
) _6 I( @$ {; H( g) N& C5 t& ~" B 1243 库存商品 Finished goods, k! p' A* h4 ~* D5 r, a- J4 C
1244 商品进销差价 Differences between purchasing and selling price, Y7 b- v: m5 W
1251 委托加工物资 Work in process - outsourced
0 F& |* V5 L& p3 L 1261 委托代销商品 Trust to and sell the goods on a commission basis) Y' ?* _& g8 M/ G4 [8 ?, E
1271 受托代销商品 Commissioned and sell the goods on a commission basis, y3 T: e; S% g1 K& h) t
1281 存货跌价准备 Inventory falling price reserves8 @$ }" y; d) Z7 g1 l# T) S
1291 分期收款发出商品 Collect money and send out the goods by stages F7 x1 d* f' C8 z! H' o; k
1301 待摊费用 Deferred and prepaid expenses6 U) t) G) q" D. O! u' d& N2 X. A, o
长期投资 Long-term investment
+ N' l4 M& I$ R P8 t 1401 长期股权投资 Long-term investment on stocks) k5 J x- O4 d2 C, @3 F) {
'140101 股票投资 Investment on stocks$ h0 }: G/ s1 x4 Y
'140102 其他股权投资 Other investment on stocks
; Q( J; G% e5 u ]* N 1402 长期债权投资 Long-term investment on bonds
6 }& a7 I* }. s8 L0 \$ P: u7 _1 i '140201 债券投资 Investment on bonds" w, _3 ^2 Z a7 w' C
'140202 其他债权投资 Other investment on bonds
, E: q0 V ?6 d+ o 1421 长期投资减值准备 Long-term investments depreciation reserves |
发表于 2012-8-16 08:57:55
