一、资产 assets
   1、 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 investments
     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
2、 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
3、 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 forequipment
     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
   
二、 负债 liabilities

  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
  
三、业主权益 owners^ equity

  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

四、损益类  

 4 营业收入 operating revenue
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
  5 营业成本 operating costs
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
    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
     5888 其它营业成本-其它 other operating costs - other
  6 营业费用 operating expenses
 61 推销费用 selling expenses
     615~618 推销费用 selling expenses
     6151 薪资支出 payroll expense
    6152 租金支出 rent expense, rent
    6153 文具用品 office supplies （expense）
    6154 旅费 travelling expense, travel
    6155 运费 shipping expenses, freight
    6156 邮电费 postage （expenses）
    6157 修缮费 repair（s） and maintenance （expense）
    6159 广告费 advertisement expense, advertisement
    6161 水电瓦斯费 utilities （expense）
    6162 保险费 insurance （expense）
    6164 交际费 entertainment （expense）
    6165 捐赠 donation （expense）
    6166 税捐 taxes
    6167 呆帐损失 loss on uncollectible accounts
    6168 折旧 depreciation expense
    6169 各项耗竭及摊提 various amortization
    6172 伙食费 meal （expenses）
    6173 职工福利 employee benefits/welfare
    6175 佣金支出 commission （expense）
    6176 训练费 training （expense）
    6188 其它推销费用 other selling expenses
 62 管理及总务费用 general & administrative expenses
     625~628 管理及总务费用 general & administrative expenses
     6251 薪资支出 payroll expense
    6252 租金支出 rent expense, rent
    6253 文具用品 office supplies
    6254 旅费 travelling expense, travel
    6255 运费 shipping expenses,freight
    6256 邮电费 postage （expenses）
    6257 修缮费 repair（s） and maintenance （expense）
    6259 广告费 advertisement expense, advertisement
    6261 水电瓦斯费 utilities （expense）
    6262 保险费 insurance （expense）
    6264 交际费 entertainment （expense）
    6265 捐赠 donation （expense）
    6266 税捐 taxes
    6267 呆帐损失 loss on uncollectible accounts
    6268 折旧 depreciation expense
    6269 各项耗竭及摊提 various amortization
    6271 外销损失 loss on export sales
    6272 伙食费 meal （expenses）
    6273 职工福利 employee benefits/welfare
    6274 研究发展费用 research and development expense
    6275 佣金支出 commission （expense）
    6276 训练费 training （expense）
    6278 劳务费 professional service fees
    6288 其它管理及总务费用 other general and administrative expenses
63 研究发展费用 research and development expenses
     635~638 研究发展费用 research and development expenses
     6351 薪资支出 payroll expense
    6352 租金支出 rent expense, rent
    6353 文具用品 office supplies
    6354 旅费 travelling expense, travel
    6355 运费 shipping expenses, freight
    6356 邮电费 postage （expenses）
    6357 修缮费 repair（s） and maintenance （expense）
    6361 水电瓦斯费 utilities （expense）
    6362 保险费 insurance （expense）
    6364 交际费 entertainment （expense）
    6366 税捐 taxes
    6368 折旧 depreciation expense
    6369 各项耗竭及摊提 various amortization
    6372 伙食费 meal （expenses）
    6373 职工福利 employee benefits/welfare
    6376 训练费 training （expense）
    6378 其它研究发展费用 other research and development expenses
 7 营业外收入及费用 non-operating revenue and expenses, other income（expense）
  71~74 营业外收入 non-operating revenue
     711 利息收入 interest revenue
     7111 利息收入 interest revenue/income
     712 投资收益 investment income
     7121 权益法认列之投资收益 investment income recognized under equity method
    7122 股利收入 dividends income
    7123 短期投资市价回升利益 gain on market price recovery of short-term investment
    713 兑换利益 foreign exchange gain
     7131 兑换利益 foreign exchange gain
    714 处分投资收益 gain on disposal of investments
     7141 处分投资收益 gain on disposal of investments
    715 处分资产溢价收入 gain on disposal of assets
     7151 处分资产溢价收入 gain on disposal of assets
    748 其它营业外收入 other non-operating revenue
     7481 捐赠收入 donation income
    7482 租金收入 rent revenue/income
    7483 佣金收入 commission revenue/income
    7484 出售下脚及废料收入 revenue from sale of scraps
    7485 存货盘盈 gain on physical inventory
    7486 存货跌价回升利益 gain from price recovery of inventory
    7487 坏帐转回利益 gain on reversal of bad debts
    7488 其它营业外收入-其它 other non-operating revenue- other items
    75~ 78 营业外费用 non-operating expenses
     751 利息费用 interest expense
     7511 利息费用 interest expense
    752 投资损失 investment loss
     7521 权益法认列之投资损失 investment loss recog- nized under equity method
    7523 短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market
    753 兑换损失 foreign exchange loss
     7531 兑换损失 foreign exchange loss
    754 处分投资损失 loss on disposal of investments
     7541 处分投资损失 loss on disposal of investments
    755 处分资产损失 loss on disposal of assets
     7551 处分资产损失 loss on disposal of assets
    788 其它营业外费用 other non-operating expenses
     7881 停工损失 loss on work stoppages
    7882 灾害损失 casualty loss
    7885 存货盘损 loss on physical inventory
    7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories
    7888 其它营业外费用-其它 other non-operating expenses- other
8 所得税费用（或利益） income tax expense （or benefit）
     81 所得税费用（或利益） income tax expense （or benefit）
     811 所得税费用（或利益） income tax expense （or benefit）
     8111 所得税费用（或利益） income tax expense （ or benefit）
9 非经常营业损益 nonrecurring gain or loss
91 停业部门损益 gain（loss） from discontinued operations
     911 停业部门损益-停业前营业损益 income（loss） from operations of discontinued segments
     9111 停业部门损益-停业前营业损益 income（loss） from operations of discontinued segment
    912 停业部门损益-处分损益 gain（loss） from disposal of discontinued segments
     9121 停业部门损益-处分损益 gain（loss） from disposal of discontinued segment
92 非常损益 extraordinary gain or loss
     921 非常损益 extraordinary gain or loss
     9211 非常损益 extraordinary gain or loss
93 会计原则变动累积影响数 cumulative effect of changes in accounting principles
     931 会计原则变动累积影响数 cumulative effect of changes in accounting principles
     9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles
94 少数股权净利 minority interest income
     941 少数股权净利 minority interest income
     9411 少数股权净利 minority interest income