1281存货跌价准备 Inventory falling price reserves 1291分期收款发出商品 Collect money and send out the goods by stages 301待摊费用 Deferred and prepaid expenses 长期投资 ng-term investment 401长期股权投资 Long-term investment on stocks 140101股票投资 Investment on stocks 140102其他股权投资 Other investment on stocks 1402长期债权投资Long- -term investment on bonds 140201债券投资 Investment on bonds 140202其他债权投资 Other investment on bond 1421长期投资减值准备Long- term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor's rights investment depreciation reserves 1431委托贷款 Entrust loans 143101本金 Principal 143102利息 Interest 143103减值准备 Depreciation reserves 1501固定资产 房屋 Building 建筑物 Structure 机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement 1502累计折旧 Accumulated depreciation 1505固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/ structure depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves 601工程物资 Project goods and material 160101专用材料 Special-purpose material 160102专用设备 Special-purpose equipment 160103预付大型设备款 Prepayments for equipment 为生产准备的工具及器具 Preparative instruments and implement for fabricate 1603在建工程 Construction-in-process 安装工程 Erection work 在安装设备 Erecting equipment-in- process 技术改造工程 Technical innovation project 大修理工程 General overhaul project 1605在建工程减值准备 Construction-in- process depreciation reserves 1701固定资产清理 Liquidation of fixed assets 1801无形资 Intangible assets 专利权 Patents 非专利技术 Non-Patents 商标权 Trademarks, Trade names1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks '140101 股票投资 Investment on stocks '140102 其他股权投资 Other investment on stocks 1402 长期债权投资 Long-term investment on bonds '140201 债券投资 Investment on bonds '140202 其他债权投资 Other investment on bonds 1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans '143101 本金 Principal '143102 利息 Interest '143103 减值准备 Depreciation reserves 1501 固定资产 Fixed assets 房屋 Building 建筑物 Structure 机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement 1502 累计折旧 Accumulated depreciation 1505 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves 1601 工程物资 Project goods and material '160101 专用材料 Special-purpose material '160102 专用设备 Special-purpose equipment '160103 预付大型设备款 Prepayments for equipment '160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安装工程 Erection works 在安装设备 Erecting equipment-in-process 技术改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets 1801 无形资产 Intangible assets 专利权 Patents 非专利技术 Non-Patents 商标权 Trademarks, Trade names