1 1001 庫存現(xiàn)金 cash on hand
2 1002 銀行存款 bank deposit
5 1015 其他貨幣資金 other monetary capital
9 1101 交易性金融資產(chǎn) transaction monetary assets
11 1121 應(yīng)收票據(jù) notes receivable
12 1122 應(yīng)收賬款 Account receivable
13 1123 預(yù)付賬款 account prepaid
14 1131 應(yīng)收股利 dividend receivable
15 1132 應(yīng)收利息 accrued interest receivable
21 1231 其他應(yīng)收款 accounts receivable-others
22 1241 壞賬準(zhǔn)備 bad debts reserve
28 1401 材料采購 procurement of materials
29 1402 在途物資 materials in transit
30 1403 原材料 raw materials
32 1406 庫存商品 commodity stocks
33 1407 發(fā)出商品 goods in transit
36 1412 包裝物及低值易耗品 wrappage and low value and easily wornout articles
42 1461 存貨跌價(jià)準(zhǔn)備 reserve against stock price declining
45 1521 持有至到期投資 hold investment due
46 1522 持有至到期投資減值準(zhǔn)備 hold investment due reduction reserve
47 1523 可供出售金融資產(chǎn) financial assets available for sale
48 1524 長期股權(quán)投資 long-term stock ownership investment
49 1525 長期股權(quán)投資減值準(zhǔn)備 long-term stock ownership investment reduction reserve
50 1526 投資性房地產(chǎn) investment real eastate
51 1531 長期應(yīng)收款 long-term account receivable
52 1541 未實(shí)現(xiàn)融資收益 unrealized financing income
54 1601 固定資產(chǎn) permanent assets
55 1602 累計(jì)折舊 accumulated depreciation
56 1603 固定資產(chǎn)減值準(zhǔn)備permanent assets reduction reserve
57 1604 在建工程 construction in process
58 1605 工程物資 engineer material
59 1606 固定資產(chǎn)清理 disposal of fixed assets
60 1611 融資租賃資產(chǎn) 租賃專用 financial leasing assets exclusively for leasing
61 1612 未擔(dān)保余值 租賃專用 unguaranteed residual value exclusively for leasing
62 1621 生產(chǎn)性生物資產(chǎn) 農(nóng)業(yè)專用 productive living assets exclusively for agriculture
63 1622 生產(chǎn)性生物資產(chǎn)累計(jì)折舊 農(nóng)業(yè)專用 productive living assets accumulated depreciation exclusively for agriculture
64 1623 公益性生物資產(chǎn) 農(nóng)業(yè)專用 non-profit living assets exclusively for agriculture
65 1631 油氣資產(chǎn) 石油天然氣開采專用 oil and gas assets exclusively for oil and gas exploitation
66 1632 累計(jì)折耗 石油天然氣開采專用 accumulated depletion exclusively for oil and gas exploitation
67 1701 無形資產(chǎn) intangible assets
68 1702 累計(jì)攤銷 accumulated amortization
69 1703 無形資產(chǎn)減值準(zhǔn)備 intangible assets reduction reserve
70 1711 商譽(yù) business reputation
71 1801 長期待攤費(fèi)用 long-term deferred expenses
72 1811 遞延所得稅資產(chǎn) deferred income tax assets
73 1901 待處理財(cái)產(chǎn)損溢 waiting assets profit and loss