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the knowlege that relate to my work(一）
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(一） Assets 资产类
current assets
cash and cash equivalents
1001 cash
1002 cash in bank
1009 other cash and cash equivalents
100901 other city cash in bank
100902 cashier`s cheque
100903 Bank Draft
100904 credit card
100905 L/C Guarance deposits
100906 Refundalbe deposists(存出投资款）
1101 short-time investments
1101 short-time investments
110101 short-time investiments-stock
110102 short-time investiments-corporate bonds(债劵）
110103 short-time investments-corporate funds(基金）
110110 short-time investments-other
1102 short-time investments falling price reserves
Account receivable
1111 note receivable
1121 Dividend receivable
1122 interest receivable
1131 accout receivable
1133 other notes receivable
1141 bad debt reserves
1151 advance money
1161 cover deficit by state subsidies fo receivable(应收补贴款）
Inventories
Inventories
1201 supplies purchasing
1211 raw materials
1221 wrappage
1231 low-value consumption goods
1232 materials cost variance
1241 semi-finished goods
1243 finished goods
1244 differences between purchasing and selling price
1251 work in process-outsourced
1261 trust to and sell teh goods on a commission basis(委托代销商品）
1271 commissioned and sell the goods on a commisson basis(受托代销商品）
1281 inventory falling price reservies
1271 commissioned and sell the goods on a commisson basis(受托代销商品）
1281 inventory falling price reservies
1291 collect money and sent out the good by stages
1301 deferred and prepaid expenses(代销费用）
Long-term investment
1401 long-time investment on stocks
140101 investment on stocks
140102 other investment on bonds
1421 long-term investments depreciation reserves
1431 entrust loans
143101 principal
143102 interest
143103 depreciation reserves
1501 fixed assets
building/structure/machinery equipment/transportation facilities/instruments and implement
1502 accumlated depreciation
1505 fixed assets depreciation reserves
1601 project goods and material
160101 special-purpose material
160102 special-purpose equipment
1610103 prepayments for equipment
1603 construction-in-process
1605 construction-in-process depreciation reserves
1701 liquidation fo fixed assexts
1801 intangible assets
patents/trademarks/copyrights/tenure/goodwill
1805 intangible assets depreciation reserves
1815 unacknowlegded financial charges(未确认融资费用）
1901 long-time deferred and prepaid expenses
1911 wait deal assets loss or income
191101 wait deal assets intangible assets loss or income
191102 wait deal assets fixed assets loss or income
Post comment Comment (3 replies)
- Reply sunnyv
- Thanks for the balance sheet and accounting lesson. So?
Is there something you want us to know?
- Reply alisa008
- i just want to study myself and improve my wok , by the way,share to anyone who like it or have the same wok to me.
sunnyv: Thanks for the balance sheet and accounting lesson. So?
Is there something you want us to know?
