资产assets流动资产currentassets现金及约当现金cashand.PDF

一、资产assets 流动资产current assets 现金及约当现金cash and cash equivalents 库存现金cash on hand 零用金/周转金petty cash/revolving funds 银行存款cash in banks 在途现金cash in transit 约当现金cash equivalents 其它现金及约当现金other cash and cash equivalents 短期投资short-term investments 短期投资-股票short-term investments - stock 短期投资-短期票券short-term investments - short-term notes and bills 短期投资-政府债券short-term investments - government bonds 短期投资-受益凭证short-term investments - beneficiary certificates 短期投资-公司债short-term investments - corporate bonds 短期投资-其它short-term investments - other 备抵短期投资跌价损失allowance for reduction of short-term investment to market 应收票据 notes receivable 应收票据notes receivable 应收票据贴现discounted notes receivable 应收票据-关系人notes receivable - related parties 其它应收票据other notes receivable 备抵呆帐 －应收票据allowance for uncollectible accounts- notes receivable 应收帐款accounts receivable 应收帐款accounts receivable 应收分期帐款installment accounts receivable 应收帐款-关系人accounts receivable - related parties 备抵呆帐 －应收帐款allowance for uncollectible accounts - accounts receivable 其它应收款other receivables 应收出售远汇款forward exchange contract receivable 应收远汇款-外币forward exchange contract receivable - foreign currencies 买卖远汇折价discount on forward ex-change contract 应收收益earned revenue receivable 应收退税款income tax refund receivable 其它应收款- 关系人other receivables - related parties 其它应收款- 其它other receivables - other 备抵呆帐- 其它应收款allowance for uncollectible accounts - other receivables 存货 inventories 商品存货merchandise inventory 寄销商品consigned goods 在途商品goods in transit 备抵存货跌价损失allowance for reduction of inventory to market 制成品finished goods 寄销制成品consigned finished goods 副产品by-products 在制品work in process 委外加工work in process - outsourced 原料raw materials 物料supplies 在途原物料materials and supplies in transit 备抵存货跌价损失allowance for reduction of inventory to market 预付费用prepaid expenses 预付薪资prepaid payroll 预付租金prepaid rents 预付保险费prepaid insurance 用品盘存office supplies 预付所得税prepaid income tax 其它预付费用other prepaid expenses 预付