note

一、資產（Assets）
1. 流動資產(Current assets)
□ 現金(Cash)
□ 銀行存款(Cash in bank)
□ Short-term investment 短期投資
□ 應收票據(Notes receivable)
□ 應收帳款(Accounts receivable)
□ 應收收益(Accounts reveues)
□ 備抵壞帳(Allowance for doubtful accounts)
□ Merchandise inventories 存貨( Inventories)
□ Supplies 用品盤存(Prepaid expense)
2. 投資及基金(Investments and funds)
□ 償債基金(Sinking funds)
3. 固定資產(Fixed assets)
□ 土地(Land)
□ 建築物(Building)
□ 機器設備(Machinery and equipment)
□ 辦公設備(Office equipment)
□ 運輸設備(Transportation equipment)
□ 礦藏(Mines)
□ 森林(Forest)
□ 累計折舊(Accumulated depreciation)
4. 無形資產(Intangible assets)
□ 專利權(Patent)
□ 特許權(Frnchise)
□ 商譽(Goodwill)
□ Copyright 版權
5. 其他資產(Other assets)

二、負債（Liabilities）
1. 流動負債(Current liabilities)
□ 銀行借款(Bank loan)
□ 銀行透支(Bank overdraft)
□ 應付票據(Notes payable)
□ 應付帳款(Accounts payable)
□ 應付費用(Accrued expenses)
□ 預收收益(Revenues received in advance)
□ 應付所得稅(Income tax payable)
2. 非流動負債(Non-current liabilities)
□ 長期借款(Long-term loans payaable)

三、業主權益（Owner's equity）
□ xxx,capital (ｘｘｘ資本)
□ 股本(Capital stock)
□ 保留盈餘(Retained earnings)