某公司流動資產(chǎn)管理及財務知識分析

1、1 資產(chǎn) asssets 11 12 流動資產(chǎn) curreent asssets 111 現(xiàn)金及及約當現(xiàn)金 cash and ccash eequivaalentss 1111 庫存存現(xiàn)金 caash onn handd 1112 零用用金/周轉金金 pettty cassh/revvolvinng funnds 1113 銀行行存款 caash inn bankks 1116 在途途現(xiàn)金 caash inn trannsit 1117 約當當現(xiàn)金 caash eqquivallents 1118 其它它現(xiàn)金及 約約當現(xiàn)金 oother cash and ccash eequivaalents

2、s 112 短期投投資 shoort-teerm innvestmment 1121 短期期投資 -股股票 shoort-teerm innvestmments - stoock 1122 短期期投資 -短短期票券 sshort-term invesstmentts - sshort-term notess and billss 1123 短期期投資 -政政府債券 sshort-term invesstmentts - ggovernnment bondss 1124 短期期投資 -受受益憑證 sshort-term invesstmentts - bbenefiiciaryy certtif

3、icaates 1125 短期期投資 -公公司債 shhort-tterm iinvesttmentss - coorporaate boonds 1128 短期期投資 -其其它 shoort-teerm innvestmments - othher 1129 備抵抵短期投資跌跌價損失 aallowaance ffor reeductiion off shorrt-terrm invvestmeent too markket 113 應收票票據(jù) nottes reeceivaable 1131 應收收票據(jù) nootes rreceivvable 1132 應收收票據(jù)貼現(xiàn) discoounted

4、d notees recceivabble 1137 應收收票據(jù) -關關系人 nootes rreceivvable - rellated partiies 1138 其它它應收票據(jù) otherr notees recceivabble 1139 備抵抵呆帳 應應收票據(jù) aallowaance ffor unncolleec- tiible aaccounnts- nnotes receiivablee 114 應收帳帳款 acccountss receeivablle 1141 應收收帳款 acccountts recceivabble 1142 應收收分期帳款 instaallmennt

5、acccountss receeivablle 1147 應收收帳款 -關關系人 acccountts recceivabble - relatted paartiess 1149 備抵抵呆帳 應應收帳款 aallowaance ffor unncolleec- tiible aaccounnts - accouunts rreceivvable 118 其它應應收款 otther rreceivvabless 1181 應收收出售遠匯款款 forwward eexchannge coontracct recceivabble 1182 應收收遠匯款 -外幣 foorwardd exchhan

6、ge contrract rreceivvable - forreign curreenciess 1183 買賣賣遠匯折價 discoount oon forrward ex-chhange contrract 1184 應收收收益 eaarned revennue reeceivaable 1185 應收收退稅款 iincomee tax refunnd recceivabble 1187 其它它應收款 - 關系人 otherr receeivablles - relatted paartiess 1188 其它它應收款 - 其它 oother receiivablees - oother

7、 1189 備抵抵呆帳 - 其它應收款款 alloowancee for uncolllec- tiblee accoounts - othher reeceivaables 1211222 存貨 iinventtoriess 1211 商品品存貨 meerchanndise invenntory 1212 寄銷銷商品 coonsignned gooods 1213 在途途商品 gooods iin traansit 1219 備抵抵存貨跌價損損失 alllowancce forr reduuctionn of iinventtory tto marrket 1221 制成成品 finnish

8、edd goodds 1222 寄銷銷制成品 cconsiggned ffinishhed gooods 1223 副產(chǎn)產(chǎn)品 by-produucts 1224 在制制品 worrk in proceess 1225 委外外加工 woork inn proccess - outssourceed 1226 原料料 raw materrials 1227 物料料 suppplies 1228 在途途原物料 mmateriials aand suuppliees in transsit 1229 備抵抵存貨跌價損損失 alllowancce forr reduuctionn of iinventt

9、ory tto marrket 125 預付費費用 preepaid expennses 1251 預付付薪資 prrepaidd payrroll 1252 預付付租金 prrepaidd rentts 1253 預付付保險費 pprepaiid inssurancce 1254 用品品盤存 offfice suppllies 1255 預付付所得稅 pprepaiid inccome ttax 1258 其它它預付費用 otherr preppaid eexpensses 126 預付款款項 preepaymeents 1261 預付付貨款 prrepaymment ffor puurch

10、asses 1268 其它它預付款項 otherr preppaymennts 1281299 其它流動動資產(chǎn) otther ccurrennt asssets 1281 進項項稅額 VAAT paiid ( oor inpput taax) 1282 留抵抵稅額 exxcess VAT ppaid (or ovverpaiid VATT) 1283 暫付付款 temmporarry payymentss 1284 代付付款 payyment on beehalf of otthers 1285 員工工借支 addvancees to emplooyees 1286 存出出保證金 rrefun

11、ddable depossits 1287 受限限制存款 ccertifficatee of ddeposiit-resstrictted 1291 遞延延所得稅資產(chǎn)產(chǎn) defeerred incomme taxx asseets 1292 遞延延兌換損失 deferrred fforeiggn excchangee lossses 1293 業(yè)主主(股東)往往來 ownners(sstockhholderrs) cuurrentt accoount 1294 同業(yè)業(yè)往來 cuurrentt accoount wwith ootherss 1298 其它它流動資產(chǎn)-其它 otther ccur

12、rennt asssets - otheer 13 基金及長長期投資 ffunds and llong-tterm iinvesttmentss 131 基金 fundss 1311 償債債基金 reedempttion ffund (or siinkingg fundd) 1312 改良良及擴充基金金 fundd for improovemennt andd expaansionn 1313 意外外損失準備基基金 conntingeency ffund 1314 退休休基金 peensionn fundd 1318 其它它基金 otther ffunds 132 長期投投資 lonng-te

13、rrm invvestmeents 1321 長期期股權投資 long-term equitty invvestmeents 1322 長期期債券投資 long-term bond invesstmentts 1323 長期期不動產(chǎn)投資資 longg-termm reall estaate inn-vesttmentss 1324 人壽壽保險現(xiàn)金解解約價值 ccash ssurrennder vvalue of liife innsurannce 1328 其它它長期投資 otherr longg-termm inveestmennts 1329 備抵抵長期投資跌跌價損失 aallowaanc

14、e ffor exxcess of coost ovver maarket valuee of llong-tterm iinvesttmentss 14 15 固定資產(chǎn) propeerty , plannt, annd equuipmennt 141 土地 land 1411 土地地 landd 1418 土地地-重估增值值 landd - reevaluaation increementss 142 土地改改良物 laand immproveementss 1421 土地地改良物 lland iimprovvementts 1428 土地地改良物 -重估增值 land improoveme

15、nnts - revalluatioon inccremennts 1429 累積積折舊 -土土地改良物 accummulateed deppreciaation - lannd impprovemments 143 房屋及及建物 buuildinngs 1431 房屋屋及建物 bbuildiings 1438 房屋屋及建物 -重估增值 builddings -revaaluatiion inncremeents 1439 累積積折舊 -房房屋及建物 accummulateed deppreciaation - buiildinggs 1441466 機(器)具及設備 machiinery a

16、nd eequipmment 1441 機(器)具 mmachinnery 1448 機(器)具 -重估增值 machiinery - revvaluattion iincremments 1449 累積積折舊 -機機(器)具 accummulateed deppreciaation - macchinerry 151 租賃資資產(chǎn) leaased aassetss 1511 租賃賃資產(chǎn) leeased assetts 1519 累積積折舊 -租租賃資產(chǎn) aaccumuulatedd deprreciattion - leassed asssets 152 租賃權權益改良 lleasehhold

17、 iimprovvementts 1521 租賃賃權益改良 leaseehold improovemennts 1529 累積積折舊- 租租賃權益改良良 accuumulatted deepreciiationn - leeasehoold immproveementss 156 未完工工程及預付購購置設備款 consttructiion inn proggress and pprepayymentss for equippment 1561 未完完工程 coonstruuctionn in pprogreess 1562 預付付購置設備款款 preppaymennt forr equiipm

18、entt 158 雜項固固定資產(chǎn) mmiscelllaneoous prropertty, pllant, and eequipmment 1581 雜項項固定資產(chǎn) misceellaneeous pproperrty, pplant, and equippment 1588 雜項項固定資產(chǎn)-重估增值 misceellaneeous pproperrty, pplant, and equippment - revvaluattion iincremments 1589 累積積折舊- 雜雜項固定資產(chǎn)產(chǎn) accuumulatted deepreciiationn - miiscelllaneouu

19、s proopertyy, plaant, aand eqquipmeent 16 遞耗資產(chǎn)產(chǎn) deplletablle asssets 161 遞耗資資產(chǎn) deppletabble asssets 1611 天然然資源 naaturall resoourcess 1618 天然然資源 -重重估增值 nnaturaal ressourcees -reevaluaation increementss 1619 累積積折耗 -天天然資源 aaccumuulatedd deplletionn - naaturall resoourcess 17 無形資產(chǎn)產(chǎn) intaangiblle asssets

20、171 商標權權 traddemarkks 1711 商標標權 traademarrks 172 專利權權 pateents 1721 專利利權 pattents 173 特許權權 frannchisee 1731 特許許權 fraanchisse 174 著作權權 copyyrightt 1741 著作作權 coppyrighht 175 計算機機軟件 coomputeer sofftwaree 1751 計算算機軟件 ccomputter sooftwarre cosst 176 商譽 goodwwill 1761 商譽譽 gooddwill 177 開辦費費 orgaanizattion

21、 ccosts 1771 開辦辦費 orgganizaation costss 178 其它無無形資產(chǎn) oother intanngiblees 1781 遞延延退休金成本本 defeerred pensiion coosts 1782 租賃賃權益改良 leaseehold improovemennts 1788 其它它無形資產(chǎn)-其它 otther iintanggible assetts - oother 18 其它資產(chǎn)產(chǎn) otheer asssets 181 遞延資資產(chǎn) defferredd asseets 1811 債券券發(fā)行成本 deferrred bbond iissuannce c

22、oosts 1812 長期期預付租金 long-term prepaaid reent 1813 長期期預付保險費費 longg-termm preppaid iinsuraance 1814 遞延延所得稅資產(chǎn)產(chǎn) defeerred incomme taxx asseets 1815 預付付退休金 pprepaiid pennsion cost 1818 其它它遞延資產(chǎn) otherr defeerred assetts 182 閑置資資產(chǎn) idlle asssets 1821 閑置置資產(chǎn) iddle asssets 184 長期應應收票據(jù)及款款項與催收帳帳款 lonng-terrm notte

23、s , accouunts aand ovverduee receeivablles 1841 長期期應收票據(jù) long-term notess receeivablle 1842 長期期應收帳款 long-term accouunts rreceivvable 1843 催收收帳款 ovverduee receeivablles 1847 長期期應收票據(jù)及及款項與催收收帳款-關系系人 lonng-terrm nottes, aaccounnts annd oveerdue receiivablees- reelatedd partties 1848 其它它長期應收款款項 othher loo

24、ng-teerm reeceivaables 1849 備抵抵呆帳-長期期應收票據(jù)及及款項與催收收帳款 alllowannce foor unccollecctiblee accoounts - lonng-terrm nottes, aaccounnts annd oveerdue receiivablees 185 出租資資產(chǎn) asssets lleasedd to ootherss 1851 出租租資產(chǎn) asssets leaseed to otherrs 1858 出租租資產(chǎn) -重重估增值 aassetss leassed too otheers - increementaal val

25、lue frrom reevaluaation 1859 累積積折舊 -出出租資產(chǎn) aaccumuulatedd deprreciattion - asseets leeased to otthers 186 存出保保證金 reefundaable ddeposiit 1861 存出出保證金 rrefunddable depossits 188 雜項資資產(chǎn) misscellaaneouss asseets 1881 受限限制存款 ccertifficatee of ddeposiit - rrestriicted 1888 雜項項資產(chǎn) -其其它 misscellaaneouss asseets

26、 - otherr 2 負債 liiabiliities 21 22 流動負債 curreent liiabiliities 211 短期借借款 shoort-teerm boorrowiings(ddebt) 2111 銀行行透支 baank ovverdraaft 2112 銀行行借款 baank looan 2114 短期期借款 -業(yè)業(yè)主 shoort-teerm boorrowiings - owneers 2115 短期期借款 -員員工 shoort-teerm boorrowiings - emplloyeess 2117 短期期借款 -關關系人 shhort-tterm bbor

27、rowwings- relaated ppartiees 2118 短期期借款 -其其它 shoort-teerm boorrowiings - otheer 212 應付短短期票券 sshort-term notess and billss payaable 2121 應付付商業(yè)本票 commeerciall papeer payyable 2122 銀行行承兌匯票 bank accepptancee 2128 其它它應付短期票票券 othher shhort-tterm nnotes and bbills payabble 2129 應付付短期票券折折價 disscountt on ssh

28、ort-term notess and billss payaable 213 應付票票據(jù) nottes paayablee 2131 應付付票據(jù) nootes ppayablle 2137 應付付票據(jù) -關關系人 nootes ppayablle - rrelateed parrties 2138 其它它應付票據(jù) otherr notees payyable 214 應付帳帳款 acccountss pay able 2141 應付付帳款 acccountts payyable 2147 應付付帳款 -關關系人 acccountts payyable - rellated partiies

29、216 應付所所得稅 inncome taxess payaable 2161 應付付所得稅 iincomee tax payabble 217 應付費費用 acccrued expennses 2171 應付付薪工 acccruedd payrroll 2172 應付付租金 acccruedd rentt payaable 2173 應付付利息 acccruedd inteerest payabble 2174 應付付營業(yè)稅 aaccrueed VATT payaable 2175 應付付稅捐 -其其它 acccrued taxess payaable- otherr 2178 其它它應付費

30、用 otherr accrrued eexpensses paayablee 2182199 其它應付付款 othher paayablees 2181 應付付購入遠匯款款 forwward eexchannge coontracct payyable 2182 應付付遠匯款 -外幣 foorwardd exchhange contrract ppayablle - fforeiggn currrenciies 2183 買賣賣遠匯溢價 premiium onn forwward eexchannge coontracct 2184 應付付土地房屋款款 payaables on laand a

31、nnd buiildingg purcchasedd 2185 應付付設備款 PPayablles onn equiipmentt 2187 其它它應付款 -關系人 oother payabbles - relaated ppartiees 2191 應付付股利 diividennd payyable 2192 應付付紅利 boonus ppayablle 2193 應付付董監(jiān)事酬勞勞 comppensattion ppayablle to direcctors and ssupervvisorss 2198 其它它應付款 -其它 otther ppayablles - otherr 226

32、預收款款項advaance rreceippts 2261 預收收貨款 saales rrevenuue recceivedd in aadvancce 2262 預收收收入 reevenuee receeived in addvancee 2268 其它它預收款 oother advannce reeceiptts 227 一年或或一營業(yè)周期期內(nèi)到期長期期負債 loong-teerm liiabiliities -currrent pportioon 2271 一年年或一營業(yè)周周期內(nèi)到期公公司債 coorporaate boonds ppayablle - ccurrennt porrtio

33、n 2272 一年年或一營業(yè)周周期內(nèi)到期長長期借款 llong-tterm lloans payabble - curreent poortionn 2273 一年年或一營業(yè)周周期內(nèi)到期長長期應付票據(jù)據(jù)及款項 llong-tterm nnotes and aaccounnts paayablee due withiin onee yearr or oone opperatiing cyycle 2277 一年年或一營業(yè)周周期內(nèi)到期長長期應付票據(jù)據(jù)及款項-關關系人 loong-teerm nootes aand acccountts payyabless to rrelateed parrtie

34、s - currrent portiion 2278 其它它一年或一營營業(yè)周期內(nèi)到到期長期負債債 otheer lonng-terrm liaa- billitiess - cuurrentt porttion 2282299 其它流動動負債 otther ccurrennt liaabilitties 2281 銷項項稅額 VAAT recceivedd(or ooutputt tax) 2283 暫收收款 temmporarry recceiptss 2284 代收收款 recceiptss undeer cusstody 2285 估計計售后服務/保固負債 estimmated warr

35、aanty lliabillitiess 2291 遞延延所得稅負債債 defeerred incomme taxx liabbilitiies 2292 遞延延兌換利益 deferrred fforeiggn excchangee gainn 2293 業(yè)主主(股東)往往來 ownners ccurrennt acccount 2294 同業(yè)業(yè)往來 cuurrentt accoount wwith ootherss 2298 其它它流動負債-其它 otther ccurrennt liaabilitties - otheers 23 長期負債債 longg-termm liabbilitii

36、es 231 應付公公司債 coorporaate boonds ppayablle 2311 應付付公司債 ccorporrate bbonds payabble 2319 應付付公司債溢(折)價 ppremiuum(disscountt) on corpoorate bondss payaable 232 長期借借款 lonng-terrm loaans paayablee 2321 長期期銀行借款 long-term loanss payaable - bankk 2324 長期期借款 -業(yè)業(yè)主 lonng-terrm loaans paayablee - owwners 2325 長期

37、期借款 -員員工 lonng-terrm loaans paayablee - emmployeees 2327 長期期借款 -關關系人 loong-teerm looans ppayablle - rrelateed parrties 2328 長期期借款 -其其它 lonng-terrm loaans paayablee - otther 233 長期應應付票據(jù)及款款項 lonng-terrm nottes annd acccountss payaable 2331 長期期應付票據(jù) long-term notess payaable 2332 長期期應付帳款 long-term accouunts ppay-abble 2333 長期期應付租賃負負債 lonng-terrm cappital leasee liabbilitiies 2337 長期期應付票據(jù)及及款項 -關關系人 Loong-teerm nootes aand accco