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1、一.资产assets1、流动资产cuiTentassets111现金及约半现金cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116在途现金cashintransit1117约当现金cashequivalents1118其它现金及约当现金othercashandcashequivalents112短期投资short-terminvestments112111221123112411251128短

2、期投资短期投资短期投资短期投资短期投资短期投资■股票short-terminvestments-stock・篦票券short-terminvestments・short-termnotesandbills•政府债券short-terminvestments・governmentbonds■受益•凭证short-terminvestments・beneficiarycertificates-公n］债short-terminvestments-corporatebonds■具它short-terminvestments-other1129

3、备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket113应收票据notesreceivable1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable1137应收票据■关系人notesreceivable■relaiedparlies1138其它应收票据othernotesreceivable1139备抵呆帐—应收票据allowanceforuncollcc-tiblcaccounts-notesrece

4、ivable114应收帐款accountsreceivable1141应收帐款accountsreceivable1142应收分期帐款installmentaccountsreceivable1147应收帐款■关系人accountsreceivable-relatedparties1149备抵呆帐—应收帐款allowanceforuncollcc-tiblcaccounts-accountsreceivable118其它应收款otherreceivables1181应收出售远汇款forwardexchangecontractrecei

5、vable1182应收远汇款■外币forwardexchangecontractreceivable-foreigncurrencies1183买卖远汇折价discountonforwardex-changecontract1184应收收益earnedrevenuereceivable1185应收退税款incometaxrefundreceivable1187其它应收款-关系人olherreceivables・relatedparties1188其它应收款-其它otherreceivables-other1189备抵呆帐-其它应收款a

6、llowanceforuncollec-tibleaccounts-otherreceivables121〜122存货inventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1213在途商品goodsintransit1219备抵存货跌价损失allowanceforreductionofinventorytomarket1221制成品finishedgoods1221寄销制成品consignedfinishedgoods1222副产品by-products1223在制品

7、workinprocess1224委外加工workinprocess-outsourced1225原料rawmaterials1226物料supplies1227在途原物料malerialsandsuppliesiniransil1228备抵存货跌价损失allowanceforreductionofinventorytomarket125预付费用prepaidexpenses1251预付薪资prepaidpayroll1252预付租金prepaidrents1253预付保险费prepaidinsurance1254用品盘存office

8、supplies1255预付所得税prepaidincometax1258其它预付费用otherprepaidexpenses126预付款项prepayments1261预付货款prepaymentforpurchase