壞帳準備- 應(yīng)收帳款 Provision for doubtful debts - trade debtors
　　預(yù)付帳款 Prepayment
　　應(yīng)收補貼款 Allowance receivable
　　其他應(yīng)收款 Other debtors
　　壞帳準備- 其他應(yīng)收款 Provision for doubtful debts - other debtors
　　其他流動資產(chǎn) Other current assets
　　物資采購 Purchase
　　原材料 Raw materials
　　包裝物 Packing materials
　　低值易耗品 Low value consumbles
　　材料成本差異 Material cost difference
　　自制半成品 Self-manufactured goods
　　庫存商品 Finished goods
　　商品進銷差價 Difference between purchase & sales of commodities
　　委托加工物資 Consigned processiong material
　　委托代銷商品 Consignment-out
　　受托代銷商品 Consignment-in
　　分期收款發(fā)出商品 Goods on instalment sales
　　存貨跌價準備 Provision for obsolete stocks
　　待攤費用 Prepaid expenses
　　待處理流動資產(chǎn)損益 Unsettled G/L on current assets
　　待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets
　　委托貸款-本金 Consignment loan - principle
　　委托貸款-利息 Consignment loan - interest
　　委托貸款-減值準備 Consignment loan - provision
　　固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings
　　固定資產(chǎn)-機器設(shè)備 Fixed assets - Plant and machinery
　　固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
　　固定資產(chǎn)-運輸設(shè)備 Fixed assets - Automobiles