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
應收款 Account receivable
1111 應收票據(jù) Note receivable
銀行承兌匯票 Bank acceptance
商業(yè)承兌匯票 Trade acceptance
1121 應收股利 Dividend receivable
1122 應收利息 Interest receivable
1131 應收賬款 Account receivable
1133 其他應收款 Other notes receivable
1141 壞賬準備 Bad debt reserves
1151 預付賬款 Advance money
1161 應收補貼款 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 長期股權投資 Long-term investment on stocks
'140101 股票投資 Investment on stocks
'140102 其他股權投資 Other investment on stocks
1402 長期債權投資 Long-term investment on bonds
'140201 債券投資 Investment on bonds
'140202 其他債權投資 Other investment on bonds
1421 長期投資減值準備 Long-term investments depreciation reserves
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
應收款 Account receivable
1111 應收票據(jù) Note receivable
銀行承兌匯票 Bank acceptance
商業(yè)承兌匯票 Trade acceptance
1121 應收股利 Dividend receivable
1122 應收利息 Interest receivable
1131 應收賬款 Account receivable
1133 其他應收款 Other notes receivable
1141 壞賬準備 Bad debt reserves
1151 預付賬款 Advance money
1161 應收補貼款 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 長期股權投資 Long-term investment on stocks
'140101 股票投資 Investment on stocks
'140102 其他股權投資 Other investment on stocks
1402 長期債權投資 Long-term investment on bonds
'140201 債券投資 Investment on bonds
'140202 其他債權投資 Other investment on bonds
1421 長期投資減值準備 Long-term investments depreciation reserves