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

  21~ 22 流动负债 current liabilities
    211 短期借款 short-term borrowings(debt)
    2111 银行透支  bank overdraft 
2112 银行借款 bank loan 
2114 短期借款 -业主  short-term borrowings - owners 
2115 短期借款 -员工  short-term borrowings - employees 
2117  短期借款 -关系人  short-term borrowings- related parties 
2118 短期借款 -其它  short-term borrowings - other 
212 应付短期票券 short-term notes and bills payable
    2121 应付商业本票 commercial paper payable 
2122  银行承兑汇票  bank acceptance 
2128 其它应付短期票券  other short-term notes and bills payable 
2129  应付短期票券折价  discount on short-term notes and bills payable 
213 应付票据 notes payable
    2131 应付票据  notes payable 
2137 应付票据 -关系人 notes payable - related parties 
2138  其它应付票据  other notes payable 
214 应付帐款 accounts pay able
    2141 应付帐款  accounts payable 
2147 应付帐款 -关系人 accounts payable - related parties 
216 应付所得税 income taxes payable
    2161 应付所得税  income tax payable 
217 应付费用 accrued expenses
    2171 应付薪工 accrued payroll 
2172 应付租金  accrued rent payable 
2173 应付利息  accrued interest payable 
2174 应付营业税  accrued VAT payable 
2175 应付税捐 -其它 accrued taxes payable- other 
2178 其它应付费用  other accrued expenses payable 
218~219 其它应付款 other payables
    2181 应付购入远汇款 forward exchange contract payable 
2182 应付远汇款 -外币  forward exchange contract payable - foreign currencies 
2183 买卖远汇溢价  premium on forward exchange contract 
2184 应付土地房屋款  payables on land and building purchased 
2185  应付设备款  Payables on equipment 
2187 其它应付款 -关系人 other payables - related parties 
2191 应付股利  dividend payable 
2192 应付红利  bonus payable 
2193 应付董监事酬劳 compensation payable to directors and supervisors 
2198  其它应付款 -其它  other payables - other 
226 预收款项advance receipts  
    2261 预收货款  sales revenue received in advance 
2262 预收收入  revenue received in advance 
2268 其它预收款  other advance receipts 
227 一年或一营业周期内到期长期负债 long-term liabilities -current portion
    2271 一年或一营业周期内到期公司债  corporate bonds payable - current portion 
2272 一年或一营业周期内到期长期借款  long-term loans payable - current portion 
2273  一年或一营业周期内到期长期应付票据及款项  long-term notes and accounts payable due within one year or one operating cycle 
2277  一年或一营业周期内到期长期应付票据及款项-关系人  long-term notes and accounts payables to related parties - current portion 
2278  其它一年或一营业周期内到期长期负债  other long-term lia- bilities - current portion 
228~229 其它流动负债 other current liabilities
    2281 销项税额  VAT received(or output tax) 
2283 暂收款  temporary receipts 
2284 代收款  receipts under custody 
2285  估计售后服务/保固负债  estimated warranty liabilities 
2291 递延所得税负债 deferred income tax liabilities 
2292 递延兑换利益  deferred foreign exchange gain 
2293 业主(股东)往来  owners' current account 
2294 同业往来  current account with others 
2298 其它流动负债-其它 other current liabilities - others 
23 长期负债 long-term liabilities
    231 应付公司债 corporate bonds payable
    2311 应付公司债  corporate bonds payable 
2319 应付公司债溢(折)价  premium(discount) on corporate bonds payable 
232 长期借款 long-term loans payable
    2321 长期银行借款  long-term loans payable - bank 
2324 长期借款 -业主 long-term loans payable - owners 
2325 长期借款 -员工 long-term loans payable - employees 
2327 长期借款 -关系人 long-term loans payable - related parties 
2328 长期借款 -其它 long-term loans payable - other 
233 长期应付票据及款项 long-term notes and accounts payable
    2331  长期应付票据 long-term notes payable 
2332 长期应付帐款 long-term accounts pay-able 
2333  长期应付租赁负债  long-term capital lease liabilities 
2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties 
2338 其它长期应付款项 other long-term payables 
234 估计应付土地增值税 accrued liabilities for land value increment tax
    2341 估计应付土地增值税  estimated accrued land value incremental tax pay-able 
235 应计退休金负债 accrued pension liabilities
    2351 应计退休金负债  accrued pension liabilities 
238 其它长期负债 other long-term liabilities
    2388 其它长期负债-其它 other long-term liabilities - other 
28 其它负债 other liabilities
    281 递延负债 deferred liabilities
    2811 递延收入  deferred revenue 
2814  递延所得税负债  deferred income tax liabilities 
2818 其它递延负债 other deferred liabilities 
286 存入保证金 deposits received
    2861 存入保证金  guarantee deposit received 
288 杂项负债 miscellaneous liabilities
    2888 杂项负债 -其它  miscellaneous liabilities - other

31 资本 capital
    311 资本（或股本）  capital 
    3111 普通股股本 capital - common stock 
3112 特别股股本 capital - preferred stock 
3113 预收股本  capital collected in advance 
3114 待分配股票股利  stock dividends to be distributed 
3115 资本 capital 
32 资本公积 additional paid-in capital
    321 股票溢价  paid-in capital in excess of par 
    3211 普通股股票溢价  paid-in capital in excess of par- common stock 
3212 特别股股票溢价  paid-in capital in excess of par- preferred stock 
323 资产重估增值准备  capital surplus from assets revaluation 
    3231 资产重估增值准备 capital surplus from assets revaluation 
324 处分资产溢价公积  capital surplus from gain on disposal of assets
    3241 处分资产溢价公积  capital surplus from gain on disposal of assets 
325 合并公积  capital surplus from business combination 
    3251 合并公积 capital surplus from business combination 
326 受赠公积  donated surplus 
    3261  受赠公积 donated surplus 
328 其它资本公积  other additional paid-in capital 
    3281 权益法长期股权投资资本公积  additional paid-in capital from investee under equity method 
3282 资本公积- 库藏股票交易  additional paid-in capital - treasury stock trans-actions 
33 保留盈余(或累积亏损) retained earnings (accumulated deficit)
    331  法定盈余公积  legal reserve 
    3311  法定盈余公积  legal reserve 
332  特别盈余公积  special reserve 
    3321  意外损失准备  contingency reserve 
3322 改良扩充准备 improvement and expansion reserve 
3323  偿债准备  special reserve for redemption of liabilities 
3328 其它特别盈余公积  other special reserve 
335 未分配盈余(或累积亏损)  retained earnings-unappropriated (or accumulated deficit) 
    3351 累积盈亏 accumulated profit or loss 
3352 前期损益调整  prior period adjustments 
3353 本期损益  net income or loss for current period 
34 权益调整 equity adjustments
    341 长期股权投资未实现跌价损失  unrealized loss on market value decline of long-term equity investments 
    3411  长期股权投资未实现跌价损失  unrealized loss on market value decline of long-term equity investments 
342  累积换算调整数  cumulative translation adjustment 
    3421  累积换算调整数  cumulative translation adjustments 
343  未认列为退休金成本之净损失  net loss not recognized as pension cost 
    3431 未认列为退休金成本之净损失 net loss not recognized as pension costs 
35 库藏股 treasury stock
    351 库藏股  treasury stock 
    3511 库藏股  treasury stock 
36 少数股权 minority interest
    361 少数股权  minority interest 
    3611 少数股权  minority interest
41 销货收入 sales revenue
    411 销货收入  sales revenue 
    4111 销货收入 sales revenue 
4112 分期付款销货收入 installment sales revenue 
417 销货退回  sales return
    4171 销货退回  sales return 
419 销货折让  sales allowances
    4191  销货折让  sales discounts and allowances 
46 劳务收入 service revenue
    461 劳务收入  service revenue 
    4611 劳务收入  service revenue 
47 业务收入 agency revenue
    471 业务收入  agency revenue 
    4711  业务收入  agency revenue 
48 其它营业收入 other operating revenue
    488 其它营业收入-其它  other operating revenue 
    4888  其它营业收入-其它 other operating revenue - other 

51 销货成本 cost of goods sold
    511 销货成本  cost of goods sold 
    5111 销货成本  cost of goods sold 
5112 分期付款销货成本 installment cost of goods sold 
512 进货  purchases
    5121 进货  purchases 
5122 进货费用  purchase expenses 
5123  进货退出  purchase returns 
5124 进货折让 charges on purchased merchandise 
513  进料  materials purchased 
    5131 进料  material purchased 
5132 进料费用 charges on purchased material 
5133 进料退出 material purchase returns 
5134 进料折让  material purchase allowances 
514 直接人工  direct labor 
    5141 直接人工  direct labor 
515~518 制造费用  manufacturing overhead 
    5151 间接人工 indirect labor 
5152 租金支出  rent expense, rent 
5153 文具用品  office supplies (expense) 
5154  旅费 travelling expense, travel 
5155 运费  shipping expenses, freight 
5156 邮电费  postage (expenses) 
5157 修缮费  repair(s) and maintenance (expense )
5158  包装费  packing expenses 
5161 水电瓦斯费  utilities (expense) 
5162 保险费  insurance (expense) 
5163 加工费  manufacturing overhead - outsourced 
5166 税捐 taxes 
5168  折旧  depreciation expense 
5169  各项耗竭及摊提  various amortization 
5172 伙食费 meal (expenses) 
5173  职工福利  employee benefits/welfare 
5176 训练费  training (expense) 
5177 间接材料  indirect materials 
5188 其它制造费用  other manufacturing expenses 
56 劳务成本制 ervice costs
    561 劳务成本  service costs 
    5611 劳务成本 service costs 
57 业务成本 gency costs
    571 业务成本  agency costs 
    5711 业务成本  agency costs 
58 其它营业成本 other operating costs
    588 其它营业成本-其它  other operating costs-other