‘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 | ||