【正文】 39。39。39。一、 資產(chǎn)類 Assets 流動資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents 100901 外埠存款 Other city Cash in bank 100902 銀行本票 Cashier39。s cheque 100903 銀行匯票 Bank draft 100904 信用卡 Credit card 100905 信用證保證金 L/C Guarantee deposits 100906 存出投資款 Refundable deposits 1101 短期投資 Shortterm investments 110101 股票 Shortterm investments stock 110102 債券 Shortterm investments corporate bonds 110103 基金 Shortterm investments corporate funds 110110 其他 Shortterm investments other 1102 短期投資跌價準備 Shortterm investments falling price reserves 應收款 Account receivable 1111 應收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應收股利 Dividend receivable 1122 應收利息 Interest receivable 1131 應收賬款 Account receivable 1133 其他應收款 Other notes receivable 1141 壞賬準備 Bad debt reserves 1151 預付賬款 Advance money 1161 應收補貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 1201 物資采購 Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 低值易耗品 Lowvalue consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 SemiFinished goods 1243 庫存商品 Finished goods 1244 商品進銷差價 Differences between purchasing and selling price 1251 委托加工物資 Work in process outsourced 1261 委托代銷商品 Trust to and sell the goods on a mission basis 1271 受托代銷商品 Commissioned and sell the goods on a mission basis 1281 存貨跌價準備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 1301 待攤費用 Deferred and prepaid expenses 長期投資 Longterm investment 1401 長期股權投資 Longterm investment on stocks 140101 股票投資 Investment on stocks 140102 其他股權投資 Other investment on stocks 1402 長期債權投資 Longterm investment on bonds 140201 債券投資 Investment on bonds 140202 其他債權投資 Other investment on bonds 1421 長期投資減值準備 Longterm investments depreciation reserves 股權投資減值準備 Stock rights investment depreciation reserves 債權投資減值準備 Bcreditor39。s rights investment depreciation reserves 1431 委托貸款 Entrust loans 143101 本金 Principal 143102 利息 Interest 143103 減值準備 Depreciation reserves 1501 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機器設備 Machinery equipment 運輸設備 Transportation facilities 工具器具 Instruments and implement 1502 累計折舊 Accumulated depreciation 1505 固定資產(chǎn)減值準備 Fixed assets depreciation reserves 房屋、建筑物減值準備 Building/structure depreciation reserves 機器設備減值準備 Machinery equipment depreciation reserves 1601 工程物資 Project goods and material 160101 專用材料 Specialpurpose material 160102 專用設備 Specialpurpose equipment 160103 預付大型設備款 Prepayments for equipment 160104 為生產(chǎn)準備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Constructioninprocess 安裝工程 Erection works 在安裝設備 Erecting equipmentinprocess 技術改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程減值準備 Constructioninprocess depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無形資產(chǎn) Intangible assets 專利權 Patents 非專利技術 Non