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&:Mainoperatingrevenue 其他业务收入:Otheroperatingrevenue 营业外收入:Non-e 投资收益:e 产品销售收入:salesrevenue 主营业务成本:Mainoperatingcosts;costofgoodssold/costofsales 其他业务支出:Otheroperatingcosts 营业外支出:Non-operatingexpenditure 销售费用:Sellingexpense(advertisement) 管理费用:Generalandadministrationexpense(G&Aexpense) 财务费用:Financeexpense 公允价值变动损益:Gain/lossofthechangeoffairvalue 所得税:etax第二课流动资产GlossaryAllowanceMethod备抵法Baddebts坏账Cash现金CashDiscounts现金折扣CashEquivalents现金等价物consignedgoods代销存货CurrentAsset流动资产DirectWrite-Off直接转销法finishedproducts完工产品FIFO,First-in-first-out先进先出法generalandadministrativeexpenses管理费用goodsintransit在途存货GrossMethod总价法Inv
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