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


　　累计折旧 Accumulated depreciation


　　固定资产减值准备 Impairment of fixed assets


　　工程物资-专用材料 Project material - specific materials


　　工程物资-专用设备 Project material - specific equipment


　　工程物资-预付大型设备款 Project material - prepaid for equipment


　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production


　　在建工程 Construction in progress


　　在建工程减值准备 Impairment of construction in progress


　　固定资产清理 Disposal of fixed assets


　　无形资产-专利权 Intangible assets - patent


　　无形资产-非专利技术 Intangible assets - industrial property and know-how


　　无形资产-商标权 Intangible assets - trademark rights


　　无形资产-土地使用权 Intangible assets - land use rights


　　无形资产-商誉 Intangible assets - goodwill