realizablevalue可变现净值Owners’Equity所有者权益post- 现金:Cashandcashequivalents 银行存款:Bankdeposit 应收账款:Accountreceivable 应收票据:Notesreceivable 应收股利:Dividendreceivable 应收利息:Interestreceivable 其他应收款:Otherreceivables原材料:Rawmaterials 在途物资:Materialsintransport 库存商品:inventory 存货跌价准备:provisionforthedeclineinvalueofinventories 坏账准备:Allowancefordoubtfulacounts 待摊费用:Prepaidexpense交易性金融资产:Tradingfinancialassets 持有至到期投资:held-to-maturityinvestment 可供出售金融资产:Available-for-salefinancialassets 短期投资:Short-terminvestment 长期股权投资:Long-termequityinvestment 固定资产:Fixedassets 累计折旧:Accumulateddepreciation 在建工程:Construction-in-process 固定资产减值准备:provisionforthedeclineinvalueoffixedassets 无形资产:Intangibleassets 累计摊销:Accumulatedamortization 商誉:Goodwill 递延所得税资产:deferredtaxassets(DTA) 短期借款:Short-termloans/borrowing 长期借款:Long-termloans/borrowing 预收账款:advancefromcustomers/Depositreceived 应付票据:Notespayable 应付账款:Accountpayable 应付工资薪酬:wagespayable 应付股利:Dividendspayable 应付利息:Interestpayable 应交税费:Taxpayable 其他应付款:Otherpayables 递延所得税负债:Deferredtaxliabilities 'EQUITY 实收资本:Paid-incapital 资本公积:Additionalpaid-incapital盈余公积:Surplusreserves 未分配利润: 生产成本:ManufacturingCost 制造费用:Manufacturingoverhead 劳务成本:laborcosts 研发支出:R&:Mainoperating
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