1、 流動資產(chǎn) current assets
　　111 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents
　　1111 庫存現(xiàn)金 cash on hand
　　1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds
　　1113 銀行存款 cash in banks
　　1116 在途現(xiàn)金 cash in transit
　　1117 約當(dāng)現(xiàn)金 cash equivalents
　　1118 其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents
　　112 短期投資 short-term investments
　　1121 短期投資 -股票 short-term investments - stock
　　1122 短期投資 -短期票券 short-term investments - short-term notes and bills
　　1123 短期投資 -政府債券 short-term investments - government bonds
　　1124 短期投資 -受益憑證 short-term investments - beneficiary certificates
　　1125 短期投資 -公司債 short-term investments - corporate bonds
　　1128 短期投資 -其它 short-term investments - other
　　1129 備抵短期投資跌價損失 allowance for reduction of short-term investment to market
　　113 應(yīng)收票據(jù) notes receivable
　　1131 應(yīng)收票據(jù) notes receivable
　　1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable
　　1137 應(yīng)收票據(jù) -關(guān)系人 notes receivable - related parties
　　1138 其它應(yīng)收票據(jù) other notes receivable
　　1139 備抵呆帳 －應(yīng)收票據(jù) allowance for uncollec- tible accounts- notes receivable
　　114 應(yīng)收帳款 accounts receivable
　　1141 應(yīng)收帳款 accounts receivable
　　1142 應(yīng)收分期帳款 installment accounts receivable
　　1147 應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties
　　1149 備抵呆帳 －應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivable
　　118 其它應(yīng)收款 other receivables
　　1181 應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable
　　1182 應(yīng)收遠(yuǎn)匯款 -外幣 forward exchange contract receivable - foreign currencies
　　1183 買賣遠(yuǎn)匯折價 discount on forward ex-change contract
　　1184 應(yīng)收收益 earned revenue receivable
　　1185 應(yīng)收退稅款 income tax refund receivable
　　1187 其它應(yīng)收款 - 關(guān)系人 other receivables - related parties
　　1188 其它應(yīng)收款 - 其它 other receivables - other
　　1189 備抵呆帳 - 其它應(yīng)收款 allowance for uncollec- tible accounts - other receivables
　　121~122 存貨 inventories
　　1211 商品存貨 merchandise inventory
　　1212 寄銷商品 consigned goods
　　1213 在途商品 goods in transit
　　1219 備抵存貨跌價損失 allowance for reduction of inventory to market
　　1221 制成品 finished goods
　　1222 寄銷制成品 consigned finished goods
　　1223 副產(chǎn)品 by-products
　　1224 在制品 work in process
　　1225 委外加工 work in process - outsourced
　　1226 原料 raw materials
　　1227 物料 supplies
　　1228 在途原物料 materials and supplies in transit
　　1229 備抵存貨跌價損失 allowance for reduction of inventory to market
　　125 預(yù)付費(fèi)用 prepaid expenses
　　1251 預(yù)付薪資 prepaid payroll
　　1252 預(yù)付租金 prepaid rents
　　1253 預(yù)付保險費(fèi) prepaid insurance
　　1254 用品盤存 office supplies
　　1255 預(yù)付所得稅 prepaid income tax
　　1258 其它預(yù)付費(fèi)用 other prepaid expenses
　　126 預(yù)付款項(xiàng) prepayments
　　1261 預(yù)付貨款 prepayment for purchases
　　1268 其它預(yù)付款項(xiàng) other prepayments
　　128~129 其它流動資產(chǎn) other current assets
　　1281 進(jìn)項(xiàng)稅額 VAT paid （ or input tax）
　　1282 留抵稅額 excess VAT paid （or overpaid VAT）
　　1283 暫付款 temporary payments
　　1284 代付款 payment on behalf of others
　　1285 員工借支 advances to employees
　　1286 存出保證金 refundable deposits
　　1287 受限制存款 certificate of deposit-restricted
　　1291 遞延所得稅資產(chǎn) deferred income tax assets
　　1292 遞延兌換損失 deferred foreign exchange losses
　　1293 業(yè)主（股東）往來 owners^（stockholders^） current account
　　1294 同業(yè)往來 current account with others
　　1298 其它流動資產(chǎn)-其它 other current assets - other
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