资产类 Assets 
流动资产 Current assets 
货币资金 Cash and cash equivalents 
现金 Cash 
银行存款 Cash in bank 
其他货币资金 Other cash and cash equivalents 
外埠存款 Other city Cash in bank 
银行本票 Cashier´s cheque 
银行汇票 Bank draft 
信用卡 Credit card 
信用证保证金 L/C Guarantee deposits 
存出投资款 Refundable deposits 
短期投资 Short-term investments 
股票 Short-term investments - stock 
债券 Short-term investments - corporate bonds 
基金 Short-term investments - corporate funds 
其他 Short-term investments - other 
短期投资跌价准备 Short-term investments falling price reserves 
应收款 Account receivable 
应收票据 Note receivable 
银行承兑汇票 Bank acceptance 
商业承兑汇票 Trade acceptance 
应收股利 Dividend receivable 
应收利息 Interest receivable 
应收账款 Account receivable 
其他应收款 Other notes receivable 
坏账准备 Bad debt reserves 
预付账款 Advance money 
应收补贴款 Cover deficit by state subsidies of receivable 
库存资产 Inventories 
物资采购 Supplies purchasing 
原材料 Raw materials 
包装物 Wrap-page 
低值易耗品 Low-value consumption goods 
材料成本差异 Materials cost variance 
自制半成品 Semi-Finished goods 
库存商品 Finished goods 
商品进销差价 Differences between purchasing and selling price 
委托加工物资 Work in process - outsourced 
委托代销商品 Trust to and sell the goods on a commission basis 
受托代销商品 Commissioned and sell the goods on a commission basis 
存货跌价准备 Inventory falling price reserves 
分期收款发出商品 Collect money and send out the goods by stages 
待摊费用 Deferred and prepaid expenses 
长期投资 Long-term investment 
长期股权投资 Long-term investment on stocks 
股票投资 Investment on stocks 
其他股权投资 Other investment on stocks 
长期债权投资 Long-term investment on bonds 
债券投资 Investment on bonds 
其他债权投资 Other investment on bonds 
长期投资减值准备 Long-term investments depreciation reserves 
股权投资减值准备 Stock rights investment depreciation reserves 
债权投资减值准备 B creditor´s rights investment depreciation reserves 
委托贷款 Entrust loans 
本金 Principal 
利息 Interest 
减值准备 Depreciation reserves 
固定资产 Fixed assets 
房屋 Building 
建筑物 Structure 
机器设备 Machinery equipment 
运输设备 Transportation facilities 
工具器具 Instruments and implement 
累计折旧 Accumulated depreciation 
固定资产减值准备 Fixed assets depreciation reserves 
房屋、建筑物减值准备 Building/structure depreciation reserves 
机器设备减值准备 Machinery equipment depreciation reserves 
工程物资 Project goods and material 
专用材料 Special-purpose material 
专用设备 Special-purpose equipment 
预付大型设备款 Prepayments for equipment 
为生产准备的工具及器具 Preparative instruments and implement for fabricate 
在建工程 Construction-in-process 
安装工程 Erection works 
在安装设备 Erecting equipment-in-process 
技术改造工程 Technical innovation project 
大修理工程 General overhaul project 
在建工程减值准备 Construction-in-process depreciation reserves 
固定资产清理 Liquidation of fixed assets 
无形资产 Intangible assets 
专利权 Patents 
非专利技术 Non-Patents 
商标权 Trademarks, Trade names 
著作权 Copyrights 
土地使用权 Tenure 
商誉 Goodwill 
无形资产减值准备 Intangible Assets depreciation reserves 
专利权减值准备 Patent rights depreciation reserves 
商标权减值准备 trademark rights depreciation reserves 
未确认融资费用 Unacknowledged financial charges 
待处理财产损溢 Wait deal assets loss or income 
长期待摊费用 Long-term deferred and prepaid expenses 
待处理财产损溢 Wait deal assets loss or income 
待处理固定资产损溢 Wait deal fixed assets loss or income