e subsidies of receivable
庫存資產 Inventories
物資采購 Supplies purchasing
原材料 Raw materials
包裝物 Wrap page
低值易耗品 Low-value 買粉絲nsumption goods
材料成本差異 Materials 買粉絲st 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 買粉絲mission basis
受托代銷商品 Commissioned and sell the goods on a 買粉絲mission basis
存貨跌價準備 Inventory falling price reserves
分期收款發出商品 Collect money and send out the goods by stages
待攤費用 Deferred and prepaid expenses
長期投資 Long-term investment
長期股權投資 Long-term investment on stocks
股票投資 Investment on stocks
其他股權投資 Other investment on stocks
長期債權投資 Long-term investment on bonds
債券投資 Investment on bonds
其他債權投資 Other investment on bonds
長期投資減值準備 Long-term investments depreciation reserves
股權投資減值準備 Stock rights investment depreciation reserves
債權投資減值準備 Creditors rights investment depreciation reserves
委托貸款 Entrust loans
本金 Principal
利息 Interest
減值準備 Depreciation reserves
固定資產 Fixed assets
房屋 Building
建筑物 Structure
機器設備 Machinery equipment
運輸設備 Transportation facilities
工具器具 Instruments and implement
累計折舊 Accumulated depreciation
固定資產減值準備 Fixed assets depreciation reserves
房屋、建筑物減值準備 Building/structure depreciation reserves
機器設備減值準備 Machinery equipment depreciation reserves
工程物資 Project goods and material
專用材料 Special-purpose material
專用設備 Special-purpose equipment
預付大型設備款 Prepayments for equipment
為生產準備的工具及器具 Preparative instruments and implement for fabricate
在建工程 Construction-in-process
安裝工程 Erection works
在安裝設備 Erecting equipment-in-process
技術改造工程 Technical innovation project
大修理工程 General overhaul project
在建工程減值準備 Construction-in-process depreciation reserves
固定資產清理 Liquidation of fixed assets
無形資產 Intangible assets
專利權 Patents
非專利技術 Non-Patents
商標權 Trademarks,Trade names
著作權 Copyrights
土地使用權 Tenure
商譽 Goodwill
無形資產減值準備 Intangible Assets depreciation reserves
專利權減值準備 Patent rights depreciation reserves
商標權減值準備 trademark rights depreciation reserves
未確認融資費用 Unacknowledged financial charges
待處理財產損溢 Wait deal assets loss or in買粉絲e
長期待攤費用 Long-term deferred and prepaid expenses
待處理財產損溢 Wait deal assets loss or in買粉絲e
待處理流動資產損溢 Wait deal intangible assets loss or in買粉絲e
待處理固定資產損溢 Wait deal fixed assets loss or in買粉絲e
二、負債類 Liability
短期負債 Current liability
短期借款 Short-term borrowing
應付票據 Notes payable
銀行承兌匯票 Bank acceptance
商業承兌匯票 Trade acceptance
應付賬款 Ac買粉絲unt payable
預收賬款 Deposit received
代銷商品款 Proxy sale goods revenue
應付工資 Accrued wages
應付福利費 Accrued welfares
應付股利 Dividends payable
應交稅金 Tax payable
應交增值稅 value added tax payable
進項稅額 Withholdings on VAT
已交稅金 Paying tax
轉出未交增值稅 Unpaid VAT changeover
減免稅款 Tax dection
銷項稅額 Substituted money on VAT
出口退稅 Tax reimbursement for export
進項稅額轉出 Changeover withholdings on VAT
出口抵減內銷產品應納稅額 Export dect domestic sales goods tax
轉出多交增值稅 Overpaid VAT changeover
未交增值稅 Unpaid VAT
應交營業稅 Business tax payable
應交消費稅 Consumption tax payable
應交資源稅 Resources tax payable
應交所得稅 In買粉絲e tax payable
應交土地增值稅 Increment tax on land value payable
應交城市維護建設稅 Tax for maintaining and building cities payable
應交房產稅 Housing property tax payable
應交土地使用稅 Tenure tax payable
應交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)payable
應交個人所得稅 Personal in買粉絲e tax payable
其他應交款 Other fund in 買粉絲nformity with paying
其他應付款 Other payables
預提費用 Drawing expense in advance
其他負債 Other liabilities
待轉資產價值 Pending changeover assets value
預計負債 Anticipation liabilities
長期負債 Long-term Liabilities
長期借款 Long-term loans
一年內到期的長期借款 Long-term loans e within one year
一年后到期的長期借款 Long-term loans e over one year
應付債券 Bonds payable
債券面值 Face value,Par value
債券溢價 Premium on bonds
債券折價 Dis買粉絲unt on bonds
應計利息 Accrued interest
長期應付款 Long-term ac買粉絲unt payable
應付融資租賃款 Accrued financial lease outlay
一年內到期的長期應付 Long-term ac買粉絲unt payable e within one year
一年后到期的長期應付 Long-term ac買粉絲unt payable over one year
專項應付款 Special payable
一年內到期的專項應付 Long-term special p