某公司流动资产管理及财务知识分析bbcr.docx

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1、1 资产 asssets 11 12 流动资产 curreent asssets 111 现金及及约当现金 cash and ccash eequivaalentss 1111 库存存现金 caash onn handd 1112 零用用金/周转金金 pettty cassh/revvolvinng funnds 1113 银行行存款 caash inn bankks 1116 在途途现金 caash inn trannsit 1117 约当当现金 caash eqquivallents 1118 其它它现金及 约约当现金 oother cash and ccash eequivaalents

2、s 112 短期投投资 shoort-teerm innvestmment 1121 短期期投资 -股股票 shoort-teerm innvestmments - stoock 1122 短期期投资 -短短期票券 sshort-term invesstmentts - sshort-term notess and billss 1123 短期期投资 -政政府债券 sshort-term invesstmentts - ggovernnment bondss 1124 短期期投资 -受受益凭证 sshort-term invesstmentts - bbenefiiciaryy certtif

3、icaates 1125 短期期投资 -公公司债 shhort-tterm iinvesttmentss - coorporaate boonds 1128 短期期投资 -其其它 shoort-teerm innvestmments - othher 1129 备抵抵短期投资跌跌价损失 aallowaance ffor reeductiion off shorrt-terrm invvestmeent too markket 113 应收票票据 nottes reeceivaable 1131 应收收票据 nootes rreceivvable 1132 应收收票据贴现 discoounted

4、d notees recceivabble 1137 应收收票据 -关关系人 nootes rreceivvable - rellated partiies 1138 其它它应收票据 otherr notees recceivabble 1139 备抵抵呆帐 应应收票据 aallowaance ffor unncolleec- tiible aaccounnts- nnotes receiivablee 114 应收帐帐款 acccountss receeivablle 1141 应收收帐款 acccountts recceivabble 1142 应收收分期帐款 instaallmennt

5、acccountss receeivablle 1147 应收收帐款 -关关系人 acccountts recceivabble - relatted paartiess 1149 备抵抵呆帐 应应收帐款 aallowaance ffor unncolleec- tiible aaccounnts - accouunts rreceivvable 118 其它应应收款 otther rreceivvabless 1181 应收收出售远汇款款 forwward eexchannge coontracct recceivabble 1182 应收收远汇款 -外币 foorwardd exchhan

6、ge contrract rreceivvable - forreign curreenciess 1183 买卖卖远汇折价 discoount oon forrward ex-chhange contrract 1184 应收收收益 eaarned revennue reeceivaable 1185 应收收退税款 iincomee tax refunnd recceivabble 1187 其它它应收款 - 关系人 otherr receeivablles - relatted paartiess 1188 其它它应收款 - 其它 oother receiivablees - oother

7、 1189 备抵抵呆帐 - 其它应收款款 alloowancee for uncolllec- tiblee accoounts - othher reeceivaables 1211222 存货 iinventtoriess 1211 商品品存货 meerchanndise invenntory 1212 寄销销商品 coonsignned gooods 1213 在途途商品 gooods iin traansit 1219 备抵抵存货跌价损损失 alllowancce forr reduuctionn of iinventtory tto marrket 1221 制成成品 finnish

8、edd goodds 1222 寄销销制成品 cconsiggned ffinishhed gooods 1223 副产产品 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 备抵抵存货跌价损损失 alllowancce forr reduuctionn of iinventt

9、ory tto marrket 125 预付费费用 preepaid expennses 1251 预付付薪资 prrepaidd payrroll 1252 预付付租金 prrepaidd rentts 1253 预付付保险费 pprepaiid inssurancce 1254 用品品盘存 offfice suppllies 1255 预付付所得税 pprepaiid inccome ttax 1258 其它它预付费用 otherr preppaid eexpensses 126 预付款款项 preepaymeents 1261 预付付货款 prrepaymment ffor puurch

10、asses 1268 其它它预付款项 otherr preppaymennts 1281299 其它流动动资产 otther ccurrennt asssets 1281 进项项税额 VAAT paiid ( oor inpput taax) 1282 留抵抵税额 exxcess VAT ppaid (or ovverpaiid VATT) 1283 暂付付款 temmporarry payymentss 1284 代付付款 payyment on beehalf of otthers 1285 员工工借支 addvancees to emplooyees 1286 存出出保证金 rrefun

11、ddable depossits 1287 受限限制存款 ccertifficatee of ddeposiit-resstrictted 1291 递延延所得税资产产 defeerred incomme taxx asseets 1292 递延延兑换损失 deferrred fforeiggn excchangee lossses 1293 业主主(股东)往往来 ownners(sstockhholderrs) cuurrentt accoount 1294 同业业往来 cuurrentt accoount wwith ootherss 1298 其它它流动资产-其它 otther ccur

12、rennt asssets - otheer 13 基金及长长期投资 ffunds and llong-tterm iinvesttmentss 131 基金 fundss 1311 偿债债基金 reedempttion ffund (or siinkingg fundd) 1312 改良良及扩充基金金 fundd for improovemennt andd expaansionn 1313 意外外损失准备基基金 conntingeency ffund 1314 退休休基金 peensionn fundd 1318 其它它基金 otther ffunds 132 长期投投资 lonng-te

13、rrm invvestmeents 1321 长期期股权投资 long-term equitty invvestmeents 1322 长期期债券投资 long-term bond invesstmentts 1323 长期期不动产投资资 longg-termm reall estaate inn-vesttmentss 1324 人寿寿保险现金解解约价值 ccash ssurrennder vvalue of liife innsurannce 1328 其它它长期投资 otherr longg-termm inveestmennts 1329 备抵抵长期投资跌跌价损失 aallowaanc

14、e ffor exxcess of coost ovver maarket valuee of llong-tterm iinvesttmentss 14 15 固定资产 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 累积积折旧 -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 累积积折旧 -房房屋及建物 accummulateed deppreciaation - buiildinggs 1441466 机(器)具及设备 machiinery a

16、nd eequipmment 1441 机(器)具 mmachinnery 1448 机(器)具 -重估增值 machiinery - revvaluattion iincremments 1449 累积积折旧 -机机(器)具 accummulateed deppreciaation - macchinerry 151 租赁资资产 leaased aassetss 1511 租赁赁资产 leeased assetts 1519 累积积折旧 -租租赁资产 aaccumuulatedd deprreciattion - leassed asssets 152 租赁权权益改良 lleasehhold

17、 iimprovvementts 1521 租赁赁权益改良 leaseehold improovemennts 1529 累积积折旧- 租租赁权益改良良 accuumulatted deepreciiationn - leeasehoold immproveementss 156 未完工工程及预付购购置设备款 consttructiion inn proggress and pprepayymentss for equippment 1561 未完完工程 coonstruuctionn in pprogreess 1562 预付付购置设备款款 preppaymennt forr equiipm

18、entt 158 杂项固固定资产 mmiscelllaneoous prropertty, pllant, and eequipmment 1581 杂项项固定资产 misceellaneeous pproperrty, pplant, and equippment 1588 杂项项固定资产-重估增值 misceellaneeous pproperrty, pplant, and equippment - revvaluattion iincremments 1589 累积积折旧- 杂杂项固定资产产 accuumulatted deepreciiationn - miiscelllaneouu

19、s proopertyy, plaant, aand eqquipmeent 16 递耗资产产 deplletablle asssets 161 递耗资资产 deppletabble asssets 1611 天然然资源 naaturall resoourcess 1618 天然然资源 -重重估增值 nnaturaal ressourcees -reevaluaation increementss 1619 累积积折耗 -天天然资源 aaccumuulatedd deplletionn - naaturall resoourcess 17 无形资产产 intaangiblle asssets

20、171 商标权权 traddemarkks 1711 商标标权 traademarrks 172 专利权权 pateents 1721 专利利权 pattents 173 特许权权 frannchisee 1731 特许许权 fraanchisse 174 著作权权 copyyrightt 1741 著作作权 coppyrighht 175 计算机机软件 coomputeer sofftwaree 1751 计算算机软件 ccomputter sooftwarre cosst 176 商誉 goodwwill 1761 商誉誉 gooddwill 177 开办费费 orgaanizattion

21、 ccosts 1771 开办办费 orgganizaation costss 178 其它无无形资产 oother intanngiblees 1781 递延延退休金成本本 defeerred pensiion coosts 1782 租赁赁权益改良 leaseehold improovemennts 1788 其它它无形资产-其它 otther iintanggible assetts - oother 18 其它资产产 otheer asssets 181 递延资资产 defferredd asseets 1811 债券券发行成本 deferrred bbond iissuannce c

22、oosts 1812 长期期预付租金 long-term prepaaid reent 1813 长期期预付保险费费 longg-termm preppaid iinsuraance 1814 递延延所得税资产产 defeerred incomme taxx asseets 1815 预付付退休金 pprepaiid pennsion cost 1818 其它它递延资产 otherr defeerred assetts 182 闲置资资产 idlle asssets 1821 闲置置资产 iddle asssets 184 长期应应收票据及款款项与催收帐帐款 lonng-terrm notte

23、s , accouunts aand ovverduee receeivablles 1841 长期期应收票据 long-term notess receeivablle 1842 长期期应收帐款 long-term accouunts rreceivvable 1843 催收收帐款 ovverduee receeivablles 1847 长期期应收票据及及款项与催收收帐款-关系系人 lonng-terrm nottes, aaccounnts annd oveerdue receiivablees- reelatedd partties 1848 其它它长期应收款款项 othher loo

24、ng-teerm reeceivaables 1849 备抵抵呆帐-长期期应收票据及及款项与催收收帐款 alllowannce foor unccollecctiblee accoounts - lonng-terrm nottes, aaccounnts annd oveerdue receiivablees 185 出租资资产 asssets lleasedd to ootherss 1851 出租租资产 asssets leaseed to otherrs 1858 出租租资产 -重重估增值 aassetss leassed too otheers - increementaal val

25、lue frrom reevaluaation 1859 累积积折旧 -出出租资产 aaccumuulatedd deprreciattion - asseets leeased to otthers 186 存出保保证金 reefundaable ddeposiit 1861 存出出保证金 rrefunddable depossits 188 杂项资资产 misscellaaneouss asseets 1881 受限限制存款 ccertifficatee of ddeposiit - rrestriicted 1888 杂项项资产 -其其它 misscellaaneouss asseets

26、 - otherr 2 负债 liiabiliities 21 22 流动负债 curreent liiabiliities 211 短期借借款 shoort-teerm boorrowiings(ddebt) 2111 银行行透支 baank ovverdraaft 2112 银行行借款 baank looan 2114 短期期借款 -业业主 shoort-teerm boorrowiings - owneers 2115 短期期借款 -员员工 shoort-teerm boorrowiings - emplloyeess 2117 短期期借款 -关关系人 shhort-tterm bbor

27、rowwings- relaated ppartiees 2118 短期期借款 -其其它 shoort-teerm boorrowiings - otheer 212 应付短短期票券 sshort-term notess and billss payaable 2121 应付付商业本票 commeerciall papeer payyable 2122 银行行承兑汇票 bank accepptancee 2128 其它它应付短期票票券 othher shhort-tterm nnotes and bbills payabble 2129 应付付短期票券折折价 disscountt on ssh

28、ort-term notess and billss payaable 213 应付票票据 nottes paayablee 2131 应付付票据 nootes ppayablle 2137 应付付票据 -关关系人 nootes ppayablle - rrelateed parrties 2138 其它它应付票据 otherr notees payyable 214 应付帐帐款 acccountss pay able 2141 应付付帐款 acccountts payyable 2147 应付付帐款 -关关系人 acccountts payyable - rellated partiies

29、216 应付所所得税 inncome taxess payaable 2161 应付付所得税 iincomee tax payabble 217 应付费费用 acccrued expennses 2171 应付付薪工 acccruedd payrroll 2172 应付付租金 acccruedd rentt payaable 2173 应付付利息 acccruedd inteerest payabble 2174 应付付营业税 aaccrueed VATT payaable 2175 应付付税捐 -其其它 acccrued taxess payaable- otherr 2178 其它它应付费

30、用 otherr accrrued eexpensses paayablee 2182199 其它应付付款 othher paayablees 2181 应付付购入远汇款款 forwward eexchannge coontracct payyable 2182 应付付远汇款 -外币 foorwardd exchhange contrract ppayablle - fforeiggn currrenciies 2183 买卖卖远汇溢价 premiium onn forwward eexchannge coontracct 2184 应付付土地房屋款款 payaables on laand a

31、nnd buiildingg purcchasedd 2185 应付付设备款 PPayablles onn equiipmentt 2187 其它它应付款 -关系人 oother payabbles - relaated ppartiees 2191 应付付股利 diividennd payyable 2192 应付付红利 boonus ppayablle 2193 应付付董监事酬劳劳 comppensattion ppayablle to direcctors and ssupervvisorss 2198 其它它应付款 -其它 otther ppayablles - otherr 226

32、预收款款项advaance rreceippts 2261 预收收货款 saales rrevenuue recceivedd in aadvancce 2262 预收收收入 reevenuee receeived in addvancee 2268 其它它预收款 oother advannce reeceiptts 227 一年或或一营业周期期内到期长期期负债 loong-teerm liiabiliities -currrent pportioon 2271 一年年或一营业周周期内到期公公司债 coorporaate boonds ppayablle - ccurrennt porrtio

33、n 2272 一年年或一营业周周期内到期长长期借款 llong-tterm lloans payabble - curreent poortionn 2273 一年年或一营业周周期内到期长长期应付票据据及款项 llong-tterm nnotes and aaccounnts paayablee due withiin onee yearr or oone opperatiing cyycle 2277 一年年或一营业周周期内到期长长期应付票据据及款项-关关系人 loong-teerm nootes aand acccountts payyabless to rrelateed parrtie

34、s - currrent portiion 2278 其它它一年或一营营业周期内到到期长期负债债 otheer lonng-terrm liaa- billitiess - cuurrentt porttion 2282299 其它流动动负债 otther ccurrennt liaabilitties 2281 销项项税额 VAAT recceivedd(or ooutputt tax) 2283 暂收收款 temmporarry recceiptss 2284 代收收款 recceiptss undeer cusstody 2285 估计计售后服务/保固负债 estimmated warr

35、aanty lliabillitiess 2291 递延延所得税负债债 defeerred incomme taxx liabbilitiies 2292 递延延兑换利益 deferrred fforeiggn excchangee gainn 2293 业主主(股东)往往来 ownners ccurrennt acccount 2294 同业业往来 cuurrentt accoount wwith ootherss 2298 其它它流动负债-其它 otther ccurrennt liaabilitties - otheers 23 长期负债债 longg-termm liabbilitii

36、es 231 应付公公司债 coorporaate boonds ppayablle 2311 应付付公司债 ccorporrate bbonds payabble 2319 应付付公司债溢(折)价 ppremiuum(disscountt) on corpoorate bondss payaable 232 长期借借款 lonng-terrm loaans paayablee 2321 长期期银行借款 long-term loanss payaable - bankk 2324 长期期借款 -业业主 lonng-terrm loaans paayablee - owwners 2325 长期

37、期借款 -员员工 lonng-terrm loaans paayablee - emmployeees 2327 长期期借款 -关关系人 loong-teerm looans ppayablle - rrelateed parrties 2328 长期期借款 -其其它 lonng-terrm loaans paayablee - otther 233 长期应应付票据及款款项 lonng-terrm nottes annd acccountss payaable 2331 长期期应付票据 long-term notess payaable 2332 长期期应付帐款 long-term accou

38、unts ppay-abble 2333 长期期应付租赁负负债 lonng-terrm cappital leasee liabbilitiies 2337 长期期应付票据及及款项 -关关系人 Loong-teerm nootes aand acccountts payyable - rellated partiies 2338 其它它长期应付款款项 othher loong-teerm paayablees 234 估计应应付土地增值值税 acccrued liabiilitiees forr landd valuue inccremennt taxx 2341 估计计应付土地增增值税 es

39、stimatted acccruedd landd valuue inccremenntal ttax paay-ablle 235 应计退退休金负债 accruued peensionn liabbilitiies 2351 应计计退休金负债债 accrrued ppensioon liaabilitties 238 其它长长期负债 oother long-term liabiilitiees 2388 其它它长期负债-其它 otther llong-tterm lliabillitiess - otther 28 其它负债债 otheer liaabilitties 281 递延负负债 d

40、efferredd liabbilitiies 2811 递延延收入 deeferreed revvenue 2814 递延延所得税负债债 defeerred incomme taxx liabbilitiies 2818 其它它递延负债 otherr defeerred liabiilitiees 286 存入保保证金 deepositts recceivedd 2861 存入入保证金 gguaranntee ddeposiit recceivedd 288 杂项负负债 misscellaaneouss liabbilitiies 2888 杂项项负债 -其其它 misscellaaneouss liabbilitiies赞同19| 评论(2)