（中文科目是老的叫法）
現金Cashinhand
銀行存款Cashinbank
其他貨幣資金-外埠存款Othermonetaryassets-cashinothercities
其他貨幣資金-銀行本票Othermonetaryassets-cashier‘scheck
其他貨幣資金-銀行匯票Othermonetaryassets-bankdraft
其他貨幣資金-信用卡Othermonetaryassets-creditcards
其他貨幣資金-信用證保證金Othermonetaryassets-L/Cdeposit
其他貨幣資金-存出投資款Othermonetaryassets-cashforinvestment
短期投資-股票投資Investments-Shortterm-stocks
短期投資-債券投資Investments-Shortterm-bonds
短期投資-基金投資Investments-Shortterm-funds
短期投資-其他投資Investments-Shortterm-others
短期投資跌價準備Provisionforshort-terminvestment
長期股權投資-股票投資Longtermequityinvestment-stocks
長期股權投資-其他股權投資Longtermequityinvestment-others
長期債券投資-債券投資Longtermsecuritiesinvestemnt-bonds
長期債券投資-其他債權投資Longtermsecuritiesinvestment-others
長期投資減值準備Provisionforlong-terminvestment
應收票據Notesreceivable
應收股利Dividendsreceivable
應收利息Interestreceivable
應收帳款Tradedebtors
壞帳準備-應收帳款Provisionfordoubtfuldebts-tradedebtors
預付帳款Prepayment
應收補貼款Allowancereceivable
其他應收款Otherdebtors
壞帳準備-其他應收款Provisionfordoubtfuldebts-otherdebtors
其他流動資產Othercurrentassets
物資采購Purchase
原材料Rawmaterials
包裝物Packingmaterials
低值易耗品Lowvalueconsumbles
材料成本差異Materialcostdifference
自制半成品Self-manufacturedgoods
庫存商品Finishedgoods
商品進銷差價Differencebetweenpurchase&salesofcommodities
委托加工物資Consignedprocessiongmaterial
委托代銷商品Consignment-out
受托代銷商品Consignment-in
分期收款發出商品Goodsoninstalmentsales
存貨跌價準備Provisionforobsoletestocks
待攤費用Prepaidexpenses
待處理流動資產損益UnsettledG/Loncurrentassets
待處理固定資產損益UnsettledG/Lonfixedassets
委托貸款-本金Consignmentloan-principle
委托貸款-利息Consignmentloan-interest
委托貸款-減值準備Consignmentloan-provision
固定資產-房屋建筑物Fixedassets-Buildings
固定資產-機器設備Fixedassets-Plantandmachinery
固定資產-電子設備、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures
固定資產-運輸設備Fixedassets-Automobiles
累計折舊Accumulateddepreciation
固定資產減值準備Impairmentoffixedassets