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    一、資產(chǎn)類

    Assets

    流動資產(chǎn) Current assets

    貨幣資金 Cash and cash equivalents

    現(xiàn)金 Cash

    銀行存款 Cash in bank

    其他貨幣資金 Other cash and cash equivalents

    外埠存款 Other city Cash in bank

    銀行本票 Cashiers cheque

    銀行匯票 Bank draft

    信用卡 Credit card

    信用證保證金 L/C Guarantee deposits

    存出投資款 Refundable deposits

    短期投資 Short-term investments

    股票 Short-term investments - stock

    債券 Short-term investments - corporate bonds

    基金 Short-term investments - corporate funds

    其他 Short-term investments - other

    短期投資跌價準備 Short-term investments falling price reserves

    應(yīng)收款 Account receivable

    應(yīng)收票據(jù) Note receivable

    銀行承兌匯票 Bank acceptance

    商業(yè)承兌匯票 Trade acceptance

    應(yīng)收股利 Dividend receivable

    應(yīng)收利息 Interest receivable

    應(yīng)收賬款 Account receivable

    其他應(yīng)收款 Other notes receivable

    壞賬準備 Bad debt reserves

    預(yù)付賬款 Advance money

    應(yīng)收補貼款 Cover deficit by state subsidies of receivable

    庫存資產(chǎn) Inventories

    物資采購 Supplies purchasing

    原材料 Raw materials

    包裝物 Wrappage

    低值易耗品 Low-value consumption goods

    材料成本差異 Materials cost variance

    自制半成品 Semi-Finished goods

    庫存商品 Finished goods

    商品進銷差價 Differences between purchasing and selling price

    委托加工物資 Work in process - outsourced

    委托代銷商品 Trust to and sell the goods on a commission basis