坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
　　预付帐款 Prepayment
　　应收补贴款 Allowance receivable
　　其他应收款 Other debtors
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
　　其他流动资产 Other current assets
　　物资采购 Purchase
　　原材料 Raw materials
　　包装物 Packing materials
　　低值易耗品 Low value consumbles
　　材料成本差异 Material cost difference
　　自制半成品 Self-manufactured goods
　　库存商品 Finished goods
　　商品进销差价 Difference between purchase & sales of commodities
　　委托加工物资 Consigned processiong material
　　委托代销商品 Consignment-out
　　受托代销商品 Consignment-in
　　分期收款发出商品 Goods on instalment sales
　　存货跌价准备 Provision for obsolete stocks
　　待摊费用 Prepaid expenses
　　待处理流动资产损益 Unsettled G/L on current assets
　　待处理固定资产损益 Unsettled G/L on fixed assets
　　委托贷款-本金 Consignment loan - principle
　　委托贷款-利息 Consignment loan - interest
　　委托贷款-减值准备 Consignment loan - provision
　　固定资产-房屋建筑物 Fixed assets - Buildings
　　固定资产-机器设备 Fixed assets - Plant and machinery
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
　　固定资产-运输设备 Fixed assets - Automobiles