自制半成品 Self-manufactured goods


　　庫存商品 Finished goods


　　商品進(jìn)銷差價(jià) Difference between purchase & sales of commodities


　　委托加工物資 Consigned processiong material


　　委托代銷商品 Consignment-out


　　受托代銷商品 Consignment-in


　　分期收款發(fā)出商品 Goods on instalment sales


　　存貨跌價(jià)準(zhǔn)備 Provision for obsolete stocks


　　待攤費(fèi)用 Prepaid expenses


　　待處理流動(dòng)資產(chǎn)損益 Unsettled G/L on current assets


　　待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets


　　委托貸款-本金 Consignment loan - principle


　　委托貸款-利息 Consignment loan - interest


　　委托貸款-減值準(zhǔn)備 Consignment loan - provision


　　固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings


　　固定資產(chǎn)-機(jī)器設(shè)備 Fixed assets - Plant and machinery


　　固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures


　　固定資產(chǎn)-運(yùn)輸設(shè)備 Fixed assets - Automobiles


　　累計(jì)折舊 Accumulated depreciation


　　固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets


　　工程物資-專用材料 Project material - specific materials


　　工程物資-專用設(shè)備 Project material - specific equipment


　　工程物資-預(yù)付大型設(shè)備款 Project material - prepaid for equipment


　　工程物資-為生產(chǎn)準(zhǔn)備的工具及器具 Project material - tools and facilities for production


　　在建工程 Construction in progress


　　在建工程減值準(zhǔn)備 Impairment of construction in progress


　　固定資產(chǎn)清理 Disposal of fixed assets


　　無形資產(chǎn)-專利權(quán) Intangible assets - patent


　　無形資產(chǎn)-非專利技術(shù) Intangible assets - industrial property and know-how


　　無形資產(chǎn)-商標(biāo)權(quán) Intangible assets - trademark rights


　　無形資產(chǎn)-土地使用權(quán) Intangible assets - land use rights


　　無形資產(chǎn)-商譽(yù) Intangible assets - goodwill