cash in hand, cash in bank,other monetary assets-cash in other cities/cashier's check/bank draft/credit cark/letter of credit deposit/cash for investment,investments-short term-stocks/bonds/funds/others,provisiotn for short-term investment,long term equity investment-stocks/others, long term securities investment-bonds/others, provision for long-term investment, notes receivable, dividends receviable, interest receivable, trade debtors, provision for douutful debts - trade debtors, prepayment, allowance receivable, other debtors, provision for doubtful debts - other debtors, other current assets, purchase, raw materials, packing materials, low value consumbles, material cost difference, self-manufactured goods, finished goods, difference between purchase & sales of commodites, consigued processing material, consignment-out, consignment-in, goods on installment sales, provision for obsolete stocks, prepaid expense, unsettled G/L on current assets, unsettled G/L on fixed assets, consignment loan - principle/interest/provision, fixed assets - buildings/plant and machinery/electronic equipment, furniture and fixtures/automobiles, accumulated depreciation, impairment of fixed assets, project material - specific materials/specific equipment/prepaid for equipment/tools and facilities for production, construction in progress, impairment of construction in progress, disposal of fixed assets, intangible assets - patent/industrial property and know-how/trademark rights/land use rights/goodwill, impairment of intangible assets, deferred assets, unrecognized finance fees, other long term assets, deferred assets debits.