1            资产 assets
11~ 12    流动资产 current assets
111         现金及约当现金 cash and cash equivalents
1111       库存现金 cash on hand 
1112       零用金/周转金 petty cash/revolving funds 
1113       银行存款 cash in banks 
1116       在途现金 cash in transit 
1117       约当现金 cash equivalents 
1118       其它现金及 约当现金 other cash and cash equivalents 
112         短期投资 short-term investment
1121       短期投资 -股票 short-term investments - stock 
1122       短期投资 -短期票券  short-term investments - short-term notes and bills 
1123       短期投资 -政府债券  short-term investments - government bonds 
1124      短期投资 -受益凭证  short-term investments - beneficiary certificates 
1125       短期投资 -公司债  short-term investments - corporate bonds 
1128       短期投资 -其它 short-term investments - other 
1129       备抵短期投资跌价损失 allowance for reduction of short-term investment to market 
113         应收票据 notes receivable
1131       应收票据 notes receivable 
1132      应收票据贴现  discounted notes receivable 
1137       应收票据 -关系人  notes receivable - related parties 
1138       其它应收票据  other notes receivable 
1139      备抵呆帐 －应收票据  allowance for uncollec- tible accounts- notes receivable 
114        应收帐款 accounts receivable
1141      应收帐款  accounts receivable 
1142      应收分期帐款  installment accounts receivable 
1147      应收帐款 -关系人  accounts receivable - related parties 
1149      备抵呆帐 －应收帐款  allowance for uncollec- tible accounts - accounts receivable 
118       其它应收款 other receivables
1181      应收出售远汇款  forward exchange contract receivable 
1182      应收远汇款 -外币  forward exchange contract receivable - foreign currencies 
1183      买卖远汇折价  discount on forward ex-change contract 
1184      应收收益  earned revenue receivable 
1185      应收退税款  income tax refund receivable 
1187      其它应收款 - 关系人  other receivables - related parties 
1188      其它应收款 - 其它  other receivables - other 
1189      备抵呆帐 - 其它应收款  allowance for uncollec- tible accounts - other receivables 
121~122 存货 inventories
1211       商品存货  merchandise inventory 
1212       寄销商品 consigned goods 
1213       在途商品 goods in transit 
1219       备抵存货跌价损失  allowance for reduction of inventory to market 
1221       制成品  finished goods 
1222       寄销制成品  consigned finished goods 
1223       副产品  by-products 
1224       在制品  work in process 
1225       委外加工  work in process - outsourced 
1226       原料  raw materials 
1227       物料  supplies 
1228       在途原物料  materials and supplies in transit 
1229       备抵存货跌价损失  allowance for reduction of inventory to market 
125        预付费用 prepaid expenses
1251      预付薪资 prepaid payroll 
1252      预付租金 prepaid rents 
1253      预付保险费  prepaid insurance 
1254     用品盘存  office supplies 
1255      预付所得税 prepaid income tax 
1258      其它预付费用 other prepaid expenses 
126        预付款项 prepayments
1261      预付货款 prepayment for purchases 
1268      其它预付款项  other prepayments 
128~129 其它流动资产 other current assets
1281       进项税额  VAT paid ( or input tax) 
1282       留抵税额  excess VAT paid (or overpaid VAT)
1283       暂付款  temporary payments 
1284       代付款  payment on behalf of others 
1285      员工借支 advances to employees 
1286       存出保证金  refundable deposits 
1287     受限制存款 certificate of deposit-restricted 
1291      递延所得税资产  deferred income tax assets 
1292      递延兑换损失  deferred foreign exchange losses 
1293      业主(股东)往来  owners(stockholders) current account 
1294      同业往来 current account with others 
1298      其它流动资产-其它  other current assets - other 
13         基金及长期投资 funds and long-term investments
131        基金 funds
1311     偿债基金  redemption fund (or sinking fund) 
1312      改良及扩充基金 fund for improvement and expansion 
1313      意外损失准备基金  contingency fund 
1314      退休基金  pension fund 
1318      其它基金  other funds 
132      长期投资 long-term investments
1321      长期股权投资 long-term equity investments 
1322      长期债券投资  long-term bond investments 
1323      长期不动产投资  long-term real estate in-vestments 
1324     人寿保险现金解约价值  cash surrender value of life insurance 
1328     其它长期投资  other long-term investments
1329     备抵长期投资跌价损失  allowance for excess of cost over market value of long-term investments 
14~ 15  固定资产 property , plant, and equipment
141       土地 land
1411     土地  land 
1418     土地-重估增值 land - revaluation increments 
142       土地改良物 land improvements
1421      土地改良物  land improvements 
1428     土地改良物 -重估增值  land improvements - revaluation increments 
1429     累积折旧 -土地改良物  accumulated depreciation - land improvements 
143        房屋及建物 buildings
1431      房屋及建物 buildings 
1438     房屋及建物 -重估增值  buildings -revaluation increments 
1439      累积折旧 -房屋及建物  accumulated depreciation - buildings 
144~146 机(器)具及设备 machinery and equipment
1441      机(器)具  machinery 
1448      机(器)具 -重估增值  machinery - revaluation increments 
1449      累积折旧 -机(器)具  accumulated depreciation - machinery 
151       租赁资产 leased assets
1511     租赁资产  leased assets 
1519     累积折旧 -租赁资产  accumulated depreciation - leased assets 
152       租赁权益改良 leasehold improvements
1521      租赁权益改良  leasehold improvements 
1529      累积折旧- 租赁权益改良  accumulated depreciation - leasehold improvements 
156        未完工程及预付购置设备款 construction in progress and prepayments for equipment
1561      未完工程  construction in progress 
1562      预付购置设备款 prepayment for equipment 
158       杂项固定资产 miscellaneous property, plant, and equipment
1581     杂项固定资产 miscellaneous property, plant, and equipment 
1588     杂项固定资产-重估增值  miscellaneous property, plant, and equipment - revaluation increments 
1589      累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment 
16         递耗资产 depletable assets
161       递耗资产 depletable assets
1611     天然资源 natural resources 
1618     天然资源 -重估增值 natural resources -revaluation increments 
1619     累积折耗 -天然资源  accumulated depletion - natural resources 
17         无形资产 intangible assets
171       商标权 trademarks
1711     商标权  trademarks 
172       专利权 patents
1721     专利权 patents 
173       特许权 franchise
    1731 特许权  franchise 
174       著作权 copyright
    1741 著作权  copyright 
175       计算机软件 computer software
    1751 计算机软件  computer software cost 
176 商誉 goodwill
    1761 商誉  goodwill 
177 开办费 organization costs
    1771 开办费  organization costs 
178 其它无形资产 other intangibles
    1781 递延退休金成本  deferred pension costs 
1782 租赁权益改良  leasehold improvements 
1788  其它无形资产-其它  other intangible assets - other  

18 其它资产 other assets
    181 递延资产 deferred assets
    1811  债券发行成本 deferred bond issuance costs 
1812 长期预付租金 long-term prepaid rent 
1813 长期预付保险费 long-term prepaid insurance 
1814  递延所得税资产 deferred income tax assets 
1815  预付退休金  prepaid pension cost 
1818 其它递延资产 other deferred assets 
182 闲置资产 idle assets
    1821 闲置资产  idle assets 
184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables
    1841 长期应收票据  long-term notes receivable 
1842 长期应收帐款 long-term accounts receivable 
1843 催收帐款  overdue receivables 
1847  长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties 
1848 其它长期应收款项 other long-term receivables 
1849  备抵呆帐-长期应收票据及款项与催收帐款  allowance for uncollectible accounts - long-term notes, accounts and overdue receivables 
185 出租资产 assets leased to others
    1851 出租资产  assets leased to others 
1858 出租资产 -重估增值  assets leased to others - incremental value from revaluation 
1859 累积折旧 -出租资产  accumulated depreciation - assets leased to others 
186 存出保证金 refundable deposit
    1861 存出保证金  refundable deposits 
188 杂项资产     miscellaneous assets
    1881 受限制存款  certificate of deposit - restricted 
1888  杂项资产 -其它  miscellaneous assets - other