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
工程物資-專用材料Projectmaterial-specificmaterials
工程物資-專用設備Projectmaterial-specificequipment
工程物資-預付大型設備款Projectmaterial-prepaidforequipment
工程物資-為生產準備的工具及器具Projectmaterial-toolsandfacilitiesforproduction
在建工程Constructioninprogress
在建工程減值準備Impairmentofconstructioninprogress
固定資產清理Disposaloffixedassets
無形資產-專利權Intangibleassets-patent
無形資產-非專利技術Intangibleassets-industrialpropertyandknow-how
無形資產-商標權Intangibleassets-trademarkrights
無形資產-土地使用權Intangibleassets-landuserights
無形資產-商譽Intangibleassets-goodwill