一資產(Assets) (一)流動資產(Current assets) 1現金(cash)2銀行存款(cash in bank)3短期投資(short-term investment) 4應收票據(Notes receivable)5應收帳款(Accounts receivable)6備抵壞帳(Allowance for doubtful accounts) 7應收收益(Accrued revenues)8存貨(Inventories)9用品盤存(Office supplies on hand) 10預付費用(Prepaid expense)11進項稅額(Purchase tax) (二)基金及長期投資(Funds and long-term investments) 1長期股票投資(Investments in equity securities)2長期債券投資(Investments in bond) 3備抵長期投資跌價損失(Allowance for unrealized loss on long-term investments) (三)固定資產(Fixed assets) 1土地(Land)2建築物(Building)3機械設備(Machinery and equipment)4辦公設備(Office equipment) 5運輸設備(Transportation equipment)6礦藏(Mines)7森林(Forest) 8累計折舊(Accumulated depreciation)9累計折耗(Accumulated depletion) (四)無形資產(Intangible assets) 1專利權(Patent)2商標(Trademark)3特許權(Franchisers)4商譽(Goodwill)5版權(copyright) (五)其他資產(Other assets)

一資產(Assets) (一)流動資產(Current assets) 1現金(cash)2銀行存款(cash in bank)3短期投資(short-term investment) 4應收票據(Notes receivable)5應收帳款(Accounts receivable)6備抵壞帳(Allowance for doubtful accounts) 7應收收益(Accrued revenues)8存貨(Inventories)9用品盤存(Office supplies on hand) 10預付費用(Prepaid expense)11進項稅額(Purchase tax) (二)基金及長期投資(Funds and long-term investments) 1長期股票投資(Investments in equity securities)2長期債券投資(Investments in bond) 3備抵長期投資跌價損失(Allowance for unrealized loss on long-term investments) (三)固定資產(Fixed assets) 1土地(Land)2建築物(Building)3機械設備(Machinery and equipment)4辦公設備(Office equipment) 5運輸設備(Transportation equipment)6礦藏(Mines)7森林(Forest) 8累計折舊(Accumulated depreciation)9累計折耗(Accumulated depletion) (四)無形資產(Intangible assets) 1專利權(Patent)2商標(Trademark)3特許權(Franchisers)4商譽(Goodwill)5版權(copyright) (五)其他資產(Other assets)