‘Ý ŽØ ‘Î Æ •\ (Balance Sheetj
Ž‘ŽY‚Ì•” | Assets | •‰Â‚Ì•” | Liabilities |
—¬“®Ž‘ŽY | Current assets | —¬“®•‰Â | Current liabilities |
@“–ÀŽ‘ŽY | @Cash and cash equivalents | @Žx•¥ŽèŒ` | @Notes payable |
@@Œ»‹à | @@Cash | @”ƒŠ|‹à | @Accounts payable |
@@¬ŒûŒ»‹à | @@Petty cash | @–¢•¥‹à | @Accounts payable - other |
@@“–À—a‹à | @@Checking accounts | @–¢•¥”ï—p | @Accrued expenses |
@@•’Ê—a‹à | @@Saving accounts | @‘OŽó‹à | @Advance received |
@@’Ê’m—a‹à | @@Deposits at notice | @’ZŠúŽØ“ü‹à | @Short-term debt |
@@’èŠú—a‹ài‚P”NˆÈ“àj | @@Time deposits within one @@year |
@‚P”NˆÈ“àžŠÒ—\’èŽÐ | @Bonds payable within one year |
@@ŽóŽæŽèŒ` | @@Notes receivable | @Š“¾Å—a‚è‹à | @Withholding payroll taxes |
@@”„Š|‹à | @@Accounts receivable | @‘OŽóŽû‰v | @Deferred revenue |
@@—L‰¿ØŒ” | @@Marketable securities | @‰¼Žó‹à | @Suspense receipts |
@@Ž©ŒÈДޮ | @@Treasury stocks | @–¢•¥–@lÅ“™ | @Income taxes payable |
@’I‰µŽ‘ŽY | @Inventories | @–¢•¥Á”ïÅ | @Comsumption tax payable |
@@¤•i | @@Merchandise inventories | @‰¼ŽóÁ”ïÅ | @Suspense received @Accrued consumption tax |
@@»•i | @@Finished goods | @Ü—^ˆø“–‹à | @Reserve for bonuses |
@@–¢’…•i | @@Unreceived goods |
@Š„ˆøŽèŒ` |
@Discounted notes payable |
@@ŽdŠ|•i | @@Work on process | @— ‘ŽèŒ` | @Endorsed notes payable |
@@’™‘ •i | @@Supplies | ŒÅ’蕉 | Fixed liabilities |
@‚»‚Ì‘¼—¬“®Ž‘ŽY | @Other current assets | @’·ŠúŽØ“ü‹à | @Long-term debt |
@@‘O“n‹à | @@Advance payments | @ŽÐÂ | @Bonds payable |
@@‘O•¥”ï—p | @@Prepaid expenses | @’·Šú–¢•¥‹à | @Long-term accounts payable |
@@–¢ŽûŽû‰v | @@Accrued revenues | @‘ÞE‹‹•tˆø“–‹à | @Reserve for retirement @allowances |
@@’ZŠú‘Ý•t‹à | @@Short-term loans | @’·ŠúÝ”õŽx•¥ŽèŒ` | @Long-term notes payable - @equipment |
@@‰¼•¥‹à | @@Suspense payments | Ž‘–{‚Ì•” | Shareholders' Equity |
@@‘Ý“|ˆø“–‹à | @@Allowance for doubtful @@accounts |
Ž‘–{‹à | Capital stock |
@@‰¼•¥Á”ïÅ | @@Suspense paid consumption @@tax |
@–@’耔õ‹à | @Legal reserve |
ŒÅ’莑ŽY | Fixed assets | @@Ž‘–{€”õ‹à | @@Capital reserve |
@—LŒ`ŒÅ’莑ŽY | @Tangible fixed assets | @@—˜‰v€”õ‹à | @@Legal retained earnings |
@@“y’n | @@Land | @‚»‚Ì‘¼‚Ì—]è‹à | @Other capital surpluses |
@@Œš•¨ | @@Buildings | @@”CˆÓÏ—§‹à | @@Voluntary retained earnings |
@@Œš•¨•t‘®Ý”õ | @@Building and accesories | @@•Ê“rÏ—§‹à@ | @@Voluntary reserve |
@@\’z•¨ | @@Structures | @@‘OŠúŒJ‰z—˜‰v | @@Retained earnings @@at the beginning of period |
@@‹@ŠB‹y‚Ñ‘•’u | @@Machinery & equipment | @@“–Šú–¢ˆ•ª—˜‰v | @@Unappropriated retained @@earnings at the end of period |
@@ŽÔçp‰^”À‹ï | @@Vehicles & delivery equipment | . | |
@@H‹ïŠí‹ï”õ•i | @@Tools, furniture & fixtures | ||
@@ Œ¸‰¿ž‹p—ÝŒvŠz |
@@Accumulated depreciation | ||
@@ŒšÝ‰¼Š¨’è | @@Construction in progress | ||
@–³Œ`ŒÅ’莑ŽY | @Intangible assets | ||
@@‰c‹ÆŒ | @@Goodwill | ||
@@@“Á‹–Œ | @@Patent | ||
@@¤•WŒ | @@Trademark rights | ||
@@ŽØ’nŒ | @@Leasehold rights | ||
@@¿Ìijª± | @@Software | ||
@“ŠŽ‘“™ | @Investments | ||
@@“ŠŽ‘—L‰¿ØŒ” | @@Investment securities | ||
@@oŽ‘‹à | @@Investments in capital | ||
@@’·Šú‘Ý•t‹à | @@Long-term loans | ||
@@•~‹à | @@Security deposits | ||
@@’·Šú‘O•¥”ï—p | @@Long-term prepaid expenses | ||
ŒJ‰„Ž‘ŽY | @@Deferred assets | ||
@@@ŠJ‹Æ”ï | @@Inaugural expense | ||
@@@ŠJ””ï | @@Depelopment expense | ||
@@@VŠ””s”ï | @@Stock issuance expense |