流动资产Current assets

货币资金Cash and cash equivalents

现金 Cash

银行存款 Cash in bank

其他货币资金 Other cash and cash equivalents

外埠存款 Other city Cash in bank

银行本票 Cashier's cheque

银行汇票 Bank draft

信用卡 Credit card

信用证保证金 L/C Guarantee deposits

存出投资款 Refundable deposits

短期投资Short-term investments

股票 Short-term investments - stock

债券 Short-term investments - corporate bonds

基金 Short-term investments - corporate funds

其他 Short-term investments - other

短期投资跌价准备 Short-term investments falling

price reserves

应收款 Account receivable

应收票据 Note receivable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

应收股利?Dividend receivable

应收利息 Interest receivable

应收账款 Account receivable

其他应收款 Other notes receivable

坏账准备 Bad debt reserves

预付账款 Advance money

应收补贴款Cover deficit by state subsidies

ofreceivable

库存资产 Inventories

物资采购 Supplies purchasing

原材料 Raw materials

包装物 Wrappage

低值易耗品 Low-value consumption goods

材料成本差异 Materials cost variance

自制半成品 Semi-Finished goods

库存商品 Finished goods

商品进销差价 Differences between purchasing and

selling price

委托加工物资 Work in process - outsourced

委托代销商品 Trust to and sell the goods on a

commission basis

1271 受托代销商品 Commissioned and sell the goods

on a commission basis

存货跌价准备 Inventory falling price reserves

分期收款发出商品 Collect money and send out the

goods by stages

待摊费用 Deferred and prepaid expenses

长期投资 Long-term investment

长期股权投资 Long-term investment on stocks

股票投资 Investment on stocks

其他股权投资 Other investment on stocks

长期债权投资 Long-term investment on

bonds

债券投资 Investment on bonds

其他债权投资 Other investment on bonds

长期投资减值准备 Long-term investments depreciation

reserves

股权投资减值准备 Stock rights investment

depreciation reserves