一、資產(chǎn)類 Assets
流動資產(chǎn) Current assets
貨幣資金 Cash and cash equivalents
1001 現(xiàn)金 Cash
1002 銀行存款 Cash in bank
1009 其他貨幣資金 Other cash and cash equivalents
'100901 外埠存款 Other city Cash in bank
'100902 銀行本票 Cashier's cheque
'100903 銀行匯票 Bank draft
'100904 信用卡 Credit card
'100905 信用證保證金 L/C Guarantee deposits
'100906 存出投資款 Refundable deposits
1101 短期投資 Short-term investments
'110101 股票 Short-term investments - stock
'110102 債券 Short-term investments - corporate bonds
'110103 基金 Short-term investments - corporate funds
'110110 其他 Short-term investments - other
1102 短期投資跌價準備 Short-term investments falling price reserves
應(yīng)收款 Account receivable
1111 應(yīng)收票據(jù) Note receivable
銀行承兌匯票 Bank acceptance
商業(yè)承兌匯票 Trade acceptance
1121 應(yīng)收股利 Dividend receivable
1122 應(yīng)收利息 Interest receivable
1131 應(yīng)收賬款 Account receivable
1133 其他應(yīng)收款 Other notes receivable
1141 壞賬準備 Bad debt reserves
1151 預付賬款 Advance money
1161 應(yīng)收補貼款 Cover deficit by state subsidies of receivable
庫存資產(chǎn) Inventories
1201 物資采購 Supplies purchasing
1211 原材料 Raw materials
1221 包裝物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差異 Materials cost variance
1241 自制半成品 Semi-Finished goods
1243 庫存商品 Finished goods
1244 商品進銷差價 Differences between purchasing and selling price
1251 委托加工物資 Work in process - outsourced
1261 委托代銷商品 Trust to and sell the goods on a commission basis
1271 受托代銷商品 Commissioned and sell the goods on a commission basis
1281 存貨跌價準備 Inventory falling price reserves
1291 分期收款發(fā)出商品 Collect money and send out the goods by stages
1301 待攤費用 Deferred and prepaid expenses
長期投資 Long-term investment
1401 長期股權(quán)投資 Long-term investment on stocks
'140101 股票投資 Investment on stocks
'140102 其他股權(quán)投資 Other investment on stocks
1402 長期債權(quán)投資 Long-term investment on bonds
'140201 債券投資 Investment on bonds
'140202 其他債權(quán)投資 Other investment on bonds
1421 長期投資減值準備 Long-term investments depreciation reserves
股權(quán)投資減值準備 Stock rights investment depreciation reserves
債權(quán)投資減值準備 Bcreditor's rights investment depreciation reserves
1431 委托貸款 Entrust loans
'143101 本金 Principal
'143102 利息 Interest
'143103 減值準備 Depreciation reserves
1501 固定資產(chǎn) Fixed assets
房屋 Building
建筑物 Structure
機器設(shè)備 Machinery equipment
運輸設(shè)備 Transportation facilities
工具器具 Instruments and implement
1502 累計折舊 Accumulated depreciation
1505 固定資產(chǎn)減值準備 Fixed assets depreciation reserves
房屋、建筑物減值準備 Building/structure depreciation reserves
機器設(shè)備減值準備 Machinery equipment depreciation reserves
1601 工程物資 Project goods and material
'160101 專用材料 Special-purpose material
'160102 專用設(shè)備 Special-purpose equipment
'160103 預付大型設(shè)備款 Prepayments for equipment
'160104 為生產(chǎn)準備的工具及器具 Preparative instruments and implement for fabricate
1603 在建工程 Construction-in-process
安裝工程 Erection works
在安裝設(shè)備 Erecting equipment-in-process
技術(shù)改造工程 Technical innovation project
大修理工程 General overhaul project
1605 在建工程減值準備 Construction-in-process depreciation reserves
1701 固定資產(chǎn)清理 Liquidation of fixed assets
1801 無形資產(chǎn) Intangible assets
專利權(quán) Patents
非專利技術(shù) Non-Patents
商標權(quán) Trademarks, Trade names
著作權(quán) Copyrights
土地使用權(quán) Tenure
商譽 Goodwill
1805 無形資產(chǎn)減值準備 Intangible Assets depreciation reserves
專利權(quán)減值準備 Patent rights depreciation reserves
商標權(quán)減值準備 trademark rights depreciation reserves
1815 未確認融資費用 Unacknowledged financial charges
待處理財產(chǎn)損溢 Wait deal assets loss or income
1901 長期待攤費用 Long-term deferred and prepaid expenses
1911 待處理財產(chǎn)損溢 Wait deal assets loss or income
'191101待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income
'191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income
流動資產(chǎn) Current assets
貨幣資金 Cash and cash equivalents
1001 現(xiàn)金 Cash
1002 銀行存款 Cash in bank
1009 其他貨幣資金 Other cash and cash equivalents
'100901 外埠存款 Other city Cash in bank
'100902 銀行本票 Cashier's cheque
'100903 銀行匯票 Bank draft
'100904 信用卡 Credit card
'100905 信用證保證金 L/C Guarantee deposits
'100906 存出投資款 Refundable deposits
1101 短期投資 Short-term investments
'110101 股票 Short-term investments - stock
'110102 債券 Short-term investments - corporate bonds
'110103 基金 Short-term investments - corporate funds
'110110 其他 Short-term investments - other
1102 短期投資跌價準備 Short-term investments falling price reserves
應(yīng)收款 Account receivable
1111 應(yīng)收票據(jù) Note receivable
銀行承兌匯票 Bank acceptance
商業(yè)承兌匯票 Trade acceptance
1121 應(yīng)收股利 Dividend receivable
1122 應(yīng)收利息 Interest receivable
1131 應(yīng)收賬款 Account receivable
1133 其他應(yīng)收款 Other notes receivable
1141 壞賬準備 Bad debt reserves
1151 預付賬款 Advance money
1161 應(yīng)收補貼款 Cover deficit by state subsidies of receivable
庫存資產(chǎn) Inventories
1201 物資采購 Supplies purchasing
1211 原材料 Raw materials
1221 包裝物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差異 Materials cost variance
1241 自制半成品 Semi-Finished goods
1243 庫存商品 Finished goods
1244 商品進銷差價 Differences between purchasing and selling price
1251 委托加工物資 Work in process - outsourced
1261 委托代銷商品 Trust to and sell the goods on a commission basis
1271 受托代銷商品 Commissioned and sell the goods on a commission basis
1281 存貨跌價準備 Inventory falling price reserves
1291 分期收款發(fā)出商品 Collect money and send out the goods by stages
1301 待攤費用 Deferred and prepaid expenses
長期投資 Long-term investment
1401 長期股權(quán)投資 Long-term investment on stocks
'140101 股票投資 Investment on stocks
'140102 其他股權(quán)投資 Other investment on stocks
1402 長期債權(quán)投資 Long-term investment on bonds
'140201 債券投資 Investment on bonds
'140202 其他債權(quán)投資 Other investment on bonds
1421 長期投資減值準備 Long-term investments depreciation reserves
股權(quán)投資減值準備 Stock rights investment depreciation reserves
債權(quán)投資減值準備 Bcreditor's rights investment depreciation reserves
1431 委托貸款 Entrust loans
'143101 本金 Principal
'143102 利息 Interest
'143103 減值準備 Depreciation reserves
1501 固定資產(chǎn) Fixed assets
房屋 Building
建筑物 Structure
機器設(shè)備 Machinery equipment
運輸設(shè)備 Transportation facilities
工具器具 Instruments and implement
1502 累計折舊 Accumulated depreciation
1505 固定資產(chǎn)減值準備 Fixed assets depreciation reserves
房屋、建筑物減值準備 Building/structure depreciation reserves
機器設(shè)備減值準備 Machinery equipment depreciation reserves
1601 工程物資 Project goods and material
'160101 專用材料 Special-purpose material
'160102 專用設(shè)備 Special-purpose equipment
'160103 預付大型設(shè)備款 Prepayments for equipment
'160104 為生產(chǎn)準備的工具及器具 Preparative instruments and implement for fabricate
1603 在建工程 Construction-in-process
安裝工程 Erection works
在安裝設(shè)備 Erecting equipment-in-process
技術(shù)改造工程 Technical innovation project
大修理工程 General overhaul project
1605 在建工程減值準備 Construction-in-process depreciation reserves
1701 固定資產(chǎn)清理 Liquidation of fixed assets
1801 無形資產(chǎn) Intangible assets
專利權(quán) Patents
非專利技術(shù) Non-Patents
商標權(quán) Trademarks, Trade names
著作權(quán) Copyrights
土地使用權(quán) Tenure
商譽 Goodwill
1805 無形資產(chǎn)減值準備 Intangible Assets depreciation reserves
專利權(quán)減值準備 Patent rights depreciation reserves
商標權(quán)減值準備 trademark rights depreciation reserves
1815 未確認融資費用 Unacknowledged financial charges
待處理財產(chǎn)損溢 Wait deal assets loss or income
1901 長期待攤費用 Long-term deferred and prepaid expenses
1911 待處理財產(chǎn)損溢 Wait deal assets loss or income
'191101待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income
'191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income