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ID:38788722
大小:34.05 KB
页数:13页
时间:2019-06-19
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1、1资产assets 11~12流动资产currentassets 111现金及约当现金cashandcashequivalents 1111库存现金cashonhand 1112零用金/周转金pettycash/revolvingfunds 1113银行存款cashinbanks 0g1116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-terminvestment 1121短期投资-股票short-termin
2、vestments-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 1128短期投资-其它short-terminvestments-other 1129备抵短期
3、投资跌价损失allowanceforreductionofshort-terminvestmenttomarket 113应收票据notesreceivable 1131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othernotesreceivable 1139备抵呆帐-应收票据allowanceforuncollec-tibleaccounts-notesreceivable 11
4、4应收帐款accountsreceivable 1141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-tibleaccounts-accountsreceivable 118其它应收款otherreceivables 1181应收出售远汇款forwardexchangecontractreceivable 1182应收远
5、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incometaxrefundreceivable 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allowanceforuncoll
6、ec-tibleaccounts-otherreceivables 121~122存货inventories 1211商品存货merchandiseinventory 1212寄销商品consignedgoods 1213在途商品goodsintransit 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
7、外加工workinprocess-outsourced 1226原料rawmaterials 1227物料supplies 1228在途原物料materialsandsuppliesintransit 1229备抵存货跌价损失allowanceforreductionofinventorytomarket 125预付费用prepaidexpenses 1251预付薪资prepaidpayroll 1252预付租金prepaidrents 1253预付保险费prepaidinsurance 1254用品盘存officesupplies 1255预付所得税pr
8、epaidincometax 1258其它预付费用otherpre
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