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一年内到期的长期债权投资

长期股权投资
长期债权投资
固定资产减值准备

固定资产清理
递延税项:
递延税款借项

预计负债
一年内到期的长期负债
应付债券
长期应付款
专项应付款

递延税项:
递延税款贷项

已归还投资

盈余公积
其中:法定公益金
未分配利润

一年内到期的长期债权投资 Long-term investment on bonds due within one year
长期股权投资 Long-term investment on stocks
长期债权投资 Long-term investment on bonds
固定资产减值准备Fixed assets depreciation reserves
固定资产清理Disposal(Liquidation )of fixed assets
递延税项Deferred tax
递延税款借项 Deferred tax debit
预计负债 Anticipation liabilities
一年内到期的长期负债 liabilities due within one year
应付债券Bonds payable
长期应付款long-term payables
专项应付款 Special(Specific) payable
递延税项:Deferred tax
递延税款贷项Deferred tax credits
已归还投资 Investment Returned
盈余公积Surplus reserves
法定公益金 Legal public welfare fund
未分配利润Unappropriated profit

The long-term legal right investment expire in a year

Over a long period of time the ownership of a share investment
Over a long period of time the legal right investment
The fixed assets reduces the value preparation

The fixed assets tidy up
Pass to postpone the tax item:
Pass to postpone the tax dues debit

Anticipate the liabilities
In a year due long-term liabilities
Cope with the bond
The long-term should pay
Particularly the item should pay

Pass to postpone the tax item:
Pass to postpone the tax dues credit

Have already returned the investment

Surplus reserve fund
Among them:Legal community chest
Did not assign the profits