一、资产类
1 1001 库存现金cash on hand
2 1002 银行存款bank deposit
5 1015 其他货币资金other monetary capital
9 1101 交易性金融资产transaction monetary assets
11 1121 应收票据notes receivable
12 1122 应收账款Account receivable
13 1123 预付账款account prepaid
14 1131 应收股利dividend receivable
15 1132 应收利息accrued interest receivable
21 1231 其他应收款accounts receivable-others
22 1241 坏账准备had debts reserve
28 1401 材料采购procurement of materials
29 1402 在途物资materials in transit
30 1403 原材料raw materials
32 1406 库存商品commodity stocks
33 1407 发出商品goods in transit
36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles
42 1461 存货跌价准备reserve against
stock price declining
45 1521 持有至到期投资hold investment due
46 1522 持有至到期投资减值准备hold investment due reduction reserve
47 1523 可供出售金融资产financial assets available for sale
48 1524 长期股权投资long-term stock ownership investment
49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve
50 1526 投资性房地产investment real eastate
51 1531 长期应收款long-term account
receivable
52 1541 未实现融资收益unrealized financing income
54 1601 固定资产permanent assets
55 1602 累计折旧accumulated depreciation
56 1603 固定资产减值准备permanent assets reduction reserve
57 1604 在建工程construction in process
58 1605 工程物资engineer material
59 1606 固定资产清理disposal of fixed assets
60 1611 融资租赁资产租赁专用
financial leasing assets exclusively for leasing
61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing
62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture
63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture
64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture
65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation
66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation
67 1701 无形资产intangible assets
68 1702 累计摊销accumulated amortization
69 1703 无形资产减值准备intangible assets reduction reserve
70 1711 商誉business reputation
71 1801 长期待摊费用long-term deferred expenses
72 1811 递延所得税资产deferred income tax assets
73 1901 待处理财产损溢waiting assets profit and loss
二、负债类debt group
74 2001 短期借款short-term loan
81 2101 交易性金融负债transaction financial liabilities
83 2201 应付票据notes payable
84 2202 应付账款account payable
85 2205 预收账款item received in advance
86 2211 应付职工薪酬employee pay payable
87 2221 应交税费tax payable
88 2231 应付股利dividend payable
