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1、1资产assets11~12流动资产currentassets111现金及约当现金cashandcashequivalents1111库存现金cashonhand  1112零用金/周转金pettycash/revolvingfunds  1113  银行存款cashinbanks  1116在途现金cashintransit  1117约当现金cashequivalents  1118其它现金及约当现金othercashandcashequivalents  112短期投资short-terminvestment1121短期投

2、资-股票short-terminvestments-stock  1122短期投资-短期票券  short-terminvestments-short-termnotesandbills  1123  短期投资-政府债券  short-terminvestments-governmentbonds  1124  短期投资-受益凭证  short-terminvestments-beneficiarycertificates  1125  短期投资-公司债  short-terminvestments-corporatebonds

3、  1128短期投资-其它short-terminvestments-other  1129  备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket  113应收票据notesreceivable1131应收票据notesreceivable  1132应收票据贴现  discountednotesreceivable  1137应收票据-关系人  notesreceivable-relatedparties  1138  其它应收票据  othernotes

4、receivable  1139备抵呆帐－应收票据  allowanceforuncollec-tibleaccounts-notesreceivable  114应收帐款accountsreceivable1141应收帐款  accountsreceivable  1142应收分期帐款  installmentaccountsreceivable  1147应收帐款-关系人  accountsreceivable-relatedparties  1149备抵呆帐－应收帐款  allowanceforuncollec-tible

5、accounts-accountsreceivable  118其它应收款otherreceivables1181  应收出售远汇款  forwardexchangecontractreceivable  1182应收远汇款-外币  forwardexchangecontractreceivable-foreigncurrencies  1183买卖远汇折价  discountonforwardex-changecontract  1184应收收益  earnedrevenuereceivable  1185应收退税款  inc

6、ometaxrefundreceivable  1187其它应收款-关系人  otherreceivables-relatedparties  1188其它应收款-其它  otherreceivables-other  1189备抵呆帐-其它应收款  allowanceforuncollec-tibleaccounts-otherreceivables  121~122存货inventories1211商品存货  merchandiseinventory  1212寄销商品consignedgoods  1213  在途商品go

7、odsintransit  1219  备抵存货跌价损失  allowanceforreductionofinventorytomarket  1221制成品  finishedgoods  1222寄销制成品  consignedfinishedgoods  1223副产品  by-products  1224  在制品  workinprocess  1225委外加工  workinprocess-outsourced  1226原料  rawmaterials  1227物料  supplies  1228在途原物料  m

8、aterialsandsuppliesintransit  1229备抵存货跌价损失  allowanceforreductionofinventorytomarket  125预付费用prepaidexpenses1251预付薪资prepaidpayroll