‘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©ŒÈŠ”Ž® @@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