【知识】某公司流动资产管理及财务知识分析

1、某公司流淌资产治理及财务知识分析 doc 7页1 资产 assets11 12流淌资产 current assets111 现金及约当现金 cash and cash equivalents 1111库存现金 cash on hand1112零用金/周转金 petty cash/revolving funds 1113银行存款 cash in banks1116在途现金 cash in transit 1117约当现金 cash equivalents1118其它现金及 约当现金 other cash and cash equivalents112 短期投资 short-term invest

2、ment1121短期投资 -股票 short-term investments - stock1122短期投资 -短期票券 short-term investments - short-term notes and bills1123短期投资 -政府债券 short-term investments - government bonds1124短期投资 -受益凭证 short-term investments - beneficiary certificates1125短期投资 -公司债 short-term investments - corporate bonds1128短期投资 -其它

3、short-term investments - other1129备抵短期投资跌价缺失allowance for reduction of short-term investment to market113 应收票据 notes receivable1131应收票据 notes receivable1132应收票据贴现 discounted notes receivable1137应收票据 -关系人 notes receivable - related parties1138其它应收票据 other notes receivable1139备抵呆帐 应收票据 allowance for u

4、ncollec- tible accounts- notesreceivable114 应收帐款 accounts receivable 1141应收帐款 accounts receivable1142应收分期帐款 installment accounts receivable1147应收帐款 -关系人 accounts receivable - related parties1149备抵呆帐 应收帐款 allowance for uncollec- tible accounts - accounts receivable118 其它应收款 other receivables1181应收出售远

5、汇款 forward exchange contract receivable1183买卖远汇折价 discount on forward ex-change contract1184应收收益 earned revenue receivable1185应收退税款 income tax refund receivable1187其它应收款 - 关系人 other receivables - related parties1188其它应收款 - 其它 other receivables - other1182应收远汇款 -外币 forward exchange contract receivabl

6、e - foreign currencies1588杂项固定资产 -重估增值 miscellaneous property, plant, and equipment - revaluation increments1589累积折旧 - 杂项固定资产 accumulated depreciation - miscellaneousproperty, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets 1611自然资源 natural resources1618自然资源 -重估增值 natural res

7、ources -revaluation increments 1619累积折耗 -自然资源 accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks 1711商标权 trademarks172 专利权 patents 1721专利权 patents173 特许权 franchise 1731特许权 franchise174 著作权 copyright1741著作权 copyright175 运算机软件 computer software1751运算机软件 computer softw

8、are cost176 商誉 goodwill 1761商誉 goodwill177 开办费 organization costs 1771开办费 organization costs178 其它无形资产other intangibles1781递延退休金成本 deferred pension costs 1782租赁权益改良 leasehold improvements1788其它无形资产 -其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811债券发行成本 deferred bon

9、d issuance costs1812长期预付租金 long-term prepaid rent1813长期预付保险费 long-term prepaid insurance1814递延所得税资产 deferred income tax assets1815预付退休金 prepaid pension cost1818其它递延资产 other deferred assets182 闲置资产 idle assets 1821闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables184

10、1长期应收票据 long-term notes receivable1842长期应收帐款 long-term accounts receivable1843催收帐款 overdue receivables1847长期应收票据及款项与催收帐款 -关系人 long-term notes, accountsand overdue receivables- related parties1848其它长期应收款项 other long-term receivables1849备抵呆帐 -长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-t

11、erm notes, accounts and overdue receivables185 出租资产 assets leased to others1851出租资产 assets leased to others1858出租资产 -重估增值 assets leased to others - incremental value from revaluation1859累积折旧 -出租资产 accumulated depreciation - assets leased toothers186 存出保证金 refundable deposit 1861存出保证金 refundable depo

12、sits188 杂项资产 miscellaneous assets1881受限制存款 certificate of deposit - restricted 1888杂项资产 -其它 miscellaneous assets - other2 负债 liabilities21 22流淌负债 current liabilities211 短期借款 short-term borrowingsdebt 2111银行透支 bank overdraft2112银行借款 bank loan2114短期借款 -业主 short-term borrowings - owners 2115短期借款 -员工 sh

13、ort-term borrowings - employees2117短期借款 -关系人 short-term borrowings- related parties 2118短期借款 -其它 short-term borrowings - other212 应对短期票券short-term notes and bills payable2121应对商业本票 commercial paper payable 2122银行承兑汇票 bank acceptance2128其它应对短期票券 other short-term notes and bills payable2129应对短期票券折价 di

14、scount on short-term notes and bills payable213 应对票据 notes payable 2131应对票据 notes payable2137应对票据 -关系人 notes payable - related parties 2138其它应对票据 other notes payable214 应对帐款 accounts pay able 2141应对帐款 accounts payable2147应对帐款 -关系人 accounts payable - related parties216 应对所得税 income taxes payable2161应

15、对所得税 income tax payable217 应对费用 accrued expenses2171应对薪工accrued payroll2172应对租金accrued rent payable2173应对利息accrued interest payable2174应对营业税 accrued vat payable2175应对税捐 -其它 accrued taxes payable- other2178其它应对费用 other accrued expenses payable218219其它应对款 other payables2181应对购入远汇款 forward exchange con

16、tract payable2182应对远汇款 -外币 forward exchange contract payable - foreign currencies2183买卖远汇溢价 premium on forward exchange contract2184应对土地房屋款 payables on land and building purchased2185应对设备款 payables on equipment2187其它应对款 -关系人 other payables - related parties2191应对股利 dividend payable2192应对红利 bonus pay

17、able2193应对董监事酬劳 compensation payable to directors andsupervisors2198其它应对款 -其它 other payables - other226 预收款项 advance receipts2261预收货款 sales revenue received in advance2262预收收入 revenue received in advance2268其它预收款 other advance receipts227一年或一营业周期内到期长期负债long-term liabilities -current portion2271一年或一营

18、业周期内到期公司债corporate bonds payable - currentportion2272一年或一营业周期内到期长期借款long-term loans payable - current portion2273一年或一营业周期内到期长期应对票据及款项long-term notes andaccounts payable due within one year or one operating cycle2277一年或一营业周期内到期长期应对票据及款项-关系人 long-term notes and accounts payables to related parties - c

19、urrent portion2278其它一年或一营业周期内到期长期负债other long-term lia- bilities -current portion228229其它流淌负债 other current liabilities2281销项税额 vat receivedor output tax2283暂收款 temporary receipts2284代收款 receipts under custody2285估量售后服务 /保固负债 estimated warranty liabilities2291递延所得税负债 deferred income tax liabilities2

20、292递延兑换利益 deferred foreign exchange gain2293业主股东往来 owners current account2294同业往来 current account with others2298其它流淌负债 -其它 other current liabilities - others23 长期负债 long-term liabilities231 应对公司债 corporate bonds payable 2311应对公司债 corporate bonds payable2319应对公司债溢 折价 premiumdiscount on corporate bon

21、ds payable232长期借款 long-term loans payable2321长期银行借款 long-term loans payable - bank2324长期借款 -业主 long-term loans payable - owners2325长期借款 -员工 long-term loans payable - employees2327长期借款 -关系人 long-term loans payable - related parties2328长期借款 -其它 long-term loans payable - other233长期应对票据及款项 long-term notes and accounts payable2331长期应对票据 long-term notes payable2332长期应对帐款 long-term accounts pay-able2333长期应对租赁负债 long-term capital lease