一、資產(chǎn) assets
  1、 流動(dòng)資產(chǎn) current assets
  111 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents
  1111 庫存現(xiàn)金 cash on hand
  1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds
  1113 銀行存款 cash in banks
  1116 在途現(xiàn)金 cash in transit
  1117 約當(dāng)現(xiàn)金 cash equivalents
  1118 其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents
  112 短期投資 short-term investments
  1121 短期投資 -股票 short-term investments - stock
  1122 短期投資 -短期票券 short-term investments - short-term notes and bills
  1123 短期投資 -政府債券 short-term investments - government bonds
  1124 短期投資 -受益憑證 short-term investments - beneficiary certificates
  1125 短期投資 -公司債 short-term investments - corporate bonds
  1128 短期投資 -其它 short-term investments - other
  1129 備抵短期投資跌價(jià)損失 allowance for reduction of short-term investment to market
  113 應(yīng)收票據(jù) notes receivable
  1131 應(yīng)收票據(jù) notes receivable
  1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable
  1137 應(yīng)收票據(jù) -關(guān)系人 notes receivable - related parties
  1138 其它應(yīng)收票據(jù) other notes receivable
  1139 備抵呆帳 -應(yīng)收票據(jù) allowance for uncollec- tible accounts- notes receivable
  114 應(yīng)收帳款 accounts receivable
  1141 應(yīng)收帳款 accounts receivable
  1142 應(yīng)收分期帳款 installment accounts receivable
  1147 應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties
  1149 備抵呆帳 -應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivable
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