中英文会计报表1.xlsVIP

geographical segment business segment profit distribution WAT payable owners equity provision for impairment cash flow statement income statement balance sheet financial statement chart of account 会计科目名称和编号 Chart of Accounts 顺序号 编号 名称 NO. Code Title 一、资产类 I. Assets 现金 Cash on hand 银行存款 Cash in bank 其他货币资金 Other monetary funds 外埠存款 Deposits in other cities 银行本票 Cashiers Check 银行汇票 Bank draft 信用卡 Credit Card 信用证保证金 L/C guarantee deposit 存出投资款 Investment paid 短期投资 Short-term investments 股票 Stock 债券 Bond 基金 Fund 其他 Others 短期投资跌价准备 Provision for short-term investment Write—down 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Accounts receivable 其他应收款 Other receivables 坏账准备 Provision for bad debts 预付账款 Advances to suppliers 应收补贴款 Subsidies receivable 物资采购 Materials purchased 原材料 Raw materials 包装物 Packaging materials 低值易耗品 Low-valued consumables 材料成本差异 Cost variance of materials 自制半成品 Self-manufactured semi-finished product 库存商品 Goods on hand 商品进销差价 Margin between Selling and purchasing prices 委托加工物资 Materials on Consignment for further processing 委托代销商品 Goods on consignment 受托代销商品 Fiduciary goods for sale 存货跌价准备 Provision for inventory write-down 分期收款发出商品 Goods on installment sale 待摊费用 Prepaid expenses 长期股权投资 Long-term equity investments 股票投资 Stock investment 其他股权投资 Other equity investment 长期债权投资 Long-term debt investments 债券投资 Bond investment 其他债权投资 Other debt investment 长期投资减值准备 Provision for impairment of long-term investments 委托贷款 Designated loan receivable 本金 Principal 利息 Interest 减值准备 Provision for impairment 固定资产 Fixed assets 累计折旧 Accumulated depreciation 固定资产减值准备 Provision for impairment of fixed assets 工程物资 Construction materials 专用材料 Materials for special use 专用设备 Equipment for special use 预付大型设备款 Advances to suppliers of giant equipment 为生产准备的工具及器具 Tools and apparatus for use in production 在建工程 Construction in progress 在建工程减值准备 Provision for impairment of construction in progress 固定资产清理 Disposal of fixed assets 无形资产 Intangible asset