注册会计师的良伴

90other cash and cash equivalent1118 其它现金及 约当现金

120short-term investments-short-t1122 短期投资-短期票券

130short-term investments-governm1123短期投资-政府债券

140short-term investments-benefic1124短期投资-受益凭证

150short-term investments-corpora1125短期投资-公司债

170allowance for reduction of sho1129备抵短期投资跌价损失

210notes receivable-related parti1137 应收票据-关系人

230allowance for uncollectible ac1139 备抵呆帐 －应收票据

260installment accounts receivabl1142 应收分期帐款

270accounts receivable-related pa1147 应收帐款-关系人

280allowance for uncollectible ac1149 备抵呆帐 －应收帐款

300forward exchange contract rece1181应收出售远汇款

310forward exchange contract rece1182 应收远汇款-外币

320discount on forward ex-change 1183 买卖远汇折价

350other receivables-related part1187 其它应收款-关系人

370allowance for uncollectible ac1189 备抵呆帐-其它应收款

420allowance for reduction of inv1219备抵存货跌价损失

500materials and supplies in tran1228 在途原物料

510allowance for reduction of inv1229 备抵存货跌价损失

640excess VAT paid (or overpaid V1282 留抵税额

690certificate of deposit-restric1287 受限制存款

710deferred foreign exchange loss1292 递延兑换损失

720owners'(stockholders') current1293 业主(股东)往来

750funds and long-term investment13 基金及长期投资

770redemption fund (or sinking fu1311 偿债基金

780fund for improvement and expan1312 改良及扩充基金

850long-term real estate in-vestm1323 长期不动产投资

860cash surrender value of life i1324 人寿保险现金解约价值

880allowance for excess of cost o1329 备抵长期投资跌价损失

890property , plant, and equipmen14~ 15 固定资产

950land improvements-revaluation 1428土地改良物-重估增值

960accumulated depreciation-land 1429 累积折旧-土地改良物

990buildings-revaluation incremen1438 房屋及建物-重估增值

1000accumulated depreciation-build1439 累积折旧-房屋及建物

1030machinery-revaluation incremen1448机(器)具-重估增值

1040accumulated depreciation-machi1449 累积折旧-机(器)具

1070accumulated depreciation-lease1519 累积折旧-租赁资产

1100accumulated depreciation-lease1529 累积折旧-租赁权益改良

1110construction in progress and p156 未完工程及预付购置设备款 1140miscellaneous property, plant,158 杂项固定资产

1150miscellaneous property, plant,1581 杂项固定资产

1160miscellaneous property, plant,1588杂项固定资产-重估增值

1170accumulated depreciation-misce1589 累积折旧-杂项固定资产 1210natural resources-revaluation 1618 天然资源-重估增值

1220accumulated depletion-natural 1619 累积折耗-天然资源

1520long-term notes , accounts and184 长期应收票据及款项与催收帐款

1560long-term notes, accounts and 1847长期应收票据及款项与催收帐款-关1580allowance for uncollectible ac1849备抵呆帐-长期应收票据及款项与催1610assets leased to others-increm1858 出租资产-重估增值

1620accumulated depreciation-asset1859 累积折旧-出租资产

1660certificate of deposit-restric1881 受限制存款

1740short-term borrowings-employee2115 短期借款-员工

1750short-term borrowings-related 2117短期借款-关系人

1770short-term notes and bills pay212 应付短期票券

1800other short-term notes and bil2128 其它应付短期票券

1810discount on short-term notes a2129应付短期票券折价

1880accounts payable-related parti2147 应付帐款-关系人

1990forward exchange contract paya2181 应付购入远汇款

2000forward exchange contract paya2182 应付远汇款-外币

2010premium on forward exchange co2183 买卖远汇溢价

2020payables on land and building 2184 应付土地房屋款

2070compensation payable to direct2193 应付董监事酬劳

2100sales revenue received in adva2261 预收货款

2130long-term liabilities-current 227 一年或一营业周期内到期长期负债 2140corporate bonds payable-curren2271 一年或一营业周期内到期公司债2150long-term loans payable-curren2272 一年或一营业周期内到期长期借款2160long-term notes and accounts p2273一年或一营业周期内到期长期应付票2170long-term notes and accounts p2277一年或一营业周期内到期长期应付票2180other long-term lia-bilities-c2278其它一年或一营业周期内到期长期负2240deferred income tax liabilitie2291 递延所得税负债

2280other current liabilities-othe2298 其它流动负债-其它

2320premium(discount) on corporate2319 应付公司债溢(折)价

2360long-term loans payable-employ2325 长期借款-员工

2370long-term loans payable-relate2327 长期借款-关系人

2390long-term notes and accounts p233 长期应付票据及款项

2420long-term capital lease liabil2333长期应付租赁负债

2430Long-term notes and accounts p2337 长期应付票据及款项-关系人 2450accrued liabilities for land v234 估计应付土地增值税

2460estimated accrued land value i2341 估计应付土地增值税

2500other long-term liabilities-ot2388 其它长期负债-其它

2540deferred income tax liabilitie2814递延所得税负债

2590miscellaneous liabilities-othe2888 杂项负债-其它

2660stock dividends to be distribu3114 待分配股票股利

2690paid-in capital in excess of p321 股票溢价

2700paid-in capital in excess of p3211 普通股股票溢价

2710paid-in capital in excess of p3212 特别股股票溢价

2720capital surplus from assets re323 资产重估增值准备

2730capital surplus from assets re3231 资产重估增值准备

2740capital surplus from gain on d324 处分资产溢价公积

2750capital surplus from gain on d3241 处分资产溢价公积

2760capital surplus from business 325 合并公积

2770capital surplus from business 3251 合并公积

2800other additional paid-in capit328 其它资本公积

2810additional paid-in capital fro3281 权益法长期股权投资资本公积2820additional paid-in capital-tre3282 资本公积-库藏股票交易2830retained earnings (accumulated33 保留盈余(或累积亏损)

2880improvement and expansion rese3322 改良扩充准备

2890special reserve for redemption3323偿债准备

2910retained earnings-unappropriat335 未分配盈余(或累积亏损) 2940net income or loss for current3353 本期损益

2960unrealized loss on market valu341 长期股权投资未实现跌价损失2970unrealized loss on market valu3411长期股权投资未实现跌价损失2980cumulative translation adjustm342累积换算调整数

2990cumulative translation adjustm3421累积换算调整数

3000net loss not recognized as pen343未认列为退休金成本之净损失3010net loss not recognized as pen3431 未认列为退休金成本之净损失 3360charges on purchased merchandi5124 进货折让

3510repair(s) and maintenance (exp5157 修缮费

3550manufacturing overhead-outsour5163 加工费

3820repair(s) and maintenance (exp6157 修缮费

3830advertisement expense, adverti6159 广告费

3970general & administrative expen62 管理及总务费用

3980general & administrative expen625~628 管理及总务费用

4050repair(s) and maintenance (exp6257 修缮费

4060advertisement expense, adverti6259 广告费

4180research and development expen6274 研究发展费用

4220other general and administrati6288 其它管理及总务费用

4230research and development expen63 研究发展费用

4240research and development expen635~638 研究发展费用

4310repair(s) and maintenance (exp6357 修缮费

4410other research and development6378 其它研究发展费用

4430non-operating revenue and expe7 营业外收入及费用

4480investment income recognized u7121 权益法认列之投资收益

4500gain on market price recovery 7123 短期投资市价回升利益

4530gain on disposal of investment714 处分投资收益

4540gain on disposal of investment7141处分投资收益

4630gain from price recovery of in7486 存货跌价回升利益

4650other non-operating revenue-ot7488 其它营业外收入-其它

4700investment loss recog-nized un7521 权益法认列之投资损失

4710unrealized loss on reduction o7523 短期投资未实现跌价损失4740loss on disposal of investment754 处分投资损失

4750loss on disposal of investment7541 处分投资损失

4820loss for market price decline 7886 存货跌价及呆滞损失

4830other non-operating expenses-o7888 其它营业外费用-其它

4840income tax expense (or benefit8 所得税费用(或利益)

4850income tax expense (or benefit81 所得税费用(或利益)

4860income tax expense (or benefit811 所得税费用(或利益)

4870income tax expense ( or benefi8111 所得税费用（或利益） 4890gain(loss) from discontinued o91 停业部门损益

4900income(loss) from operations o911停业部门损益-停业前营业损益4910income(loss) from operations o9111 停业部门损益-停业前营业损益4920gain(loss) from disposal of di912 停业部门损益-处分损益

4930gain(loss) from disposal of di9121停业部门损益-处分损益

4970cumulative effect of changes i93 会计原则变动累积影响数 4980cumulative effect of changes i931 会计原则变动累积影响数4990cumulative effect of changes i9311会计原则变动累积影响数11assets 1 资产

21current assets 11~ 12 流动资产

31cash and cash equivalents 111 现金及约当现金

41cash on hand1111 库存现金

51petty cash/revolving funds1112 零用金/周转金

61cash in banks1113银行存款

71cash in transit1116 在途现金

81cash equivalents1117 约当现金

101short-term investment112 短期投资

111short-term investments-stock1121 短期投资-股票

161short-term investments-other1128 短期投资-其它

181notes receivable 113 应收票据

191notes receivable1131 应收票据

201discounted notes receivable1132 应收票据贴现

221other notes receivable1138其它应收票据

241accounts receivable 114 应收帐款

251accounts receivable1141 应收帐款

291other receivables 118 其它应收款

331earned revenue receivable1184 应收收益

341income tax refund receivable1185 应收退税款

361other receivables-other1188 其它应收款-其它

381inventories 121~122 存货

391merchandise inventory1211 商品存货

401consigned goods1212 寄销商品

411goods in transit1213在途商品

431finished goods1221 制成品

441consigned finished goods1222 寄销制成品

451by-products1223 副产品

461work in process1224在制品

471work in process-outsourced1225 委外加工

481raw materials1226 原料

491supplies1227 物料

521prepaid expenses 125 预付费用

531prepaid payroll1251 预付薪资

541prepaid rents1252 预付租金

551prepaid insurance1253预付保险费

561office supplies1254 用品盘存

571prepaid income tax1255 预付所得税

581other prepaid expenses1258 其它预付费用

591prepayments 126 预付款项

601prepayment for purchases1261 预付货款

611other prepayments1268 其它预付款项

621other current assets 128~129 其它流动资产 631VAT paid ( or input tax)1281 进项税额

651temporary payments1283 暂付款

661payment on behalf of others1284 代付款

671advances to employees1285 员工借支

681refundable deposits1286 存出保证金

701deferred income tax assets1291 递延所得税资产731current account with others1294 同业往来

741other current assets-other1298 其它流动资产-其它761funds 131 基金

791contingency fund1313意外损失准备基金801pension fund1314 退休基金

811other funds1318 其它基金

821long-term investments 132 长期投资

831long-term equity investments1321 长期股权投资

841long-term bond investments1322 长期债券投资

871other long-term investments 1328 其它长期投资

901land 141土地

911land1411 土地

921land-revaluation increments1418土地-重估增值

931land improvements 142 土地改良物

941land improvements1421 土地改良物

971buildings 143 房屋及建物

981buildings1431 房屋及建物

1011machinery and equipment 144~146 机(器)具及设备 1021machinery1441 机(器)具

1051leased assets 151 租赁资产

1061leased assets1511 租赁资产

1081leasehold improvements 152 租赁权益改良

1091leasehold improvements1521 租赁权益改良1121construction in progress1561 未完工程

1131prepayment for equipment1562 预付购置设备款 1181depletable assets 16 递耗资产

1191depletable assets 161 递耗资产

1201natural resources1611 天然资源

1231intangible assets 17 无形资产

1241trademarks 171 商标权

1251trademarks1711 商标权

1261patents 172 专利权

1271patents1721专利权

1281franchise 173 特许权

1291franchise1731 特许权

1301copyright 174 著作权

1311copyright1741 著作权

1321computer software 175 计算机软件 1331computer software cost1751 计算机软件1341goodwill 176 商誉

1351goodwill1761 商誉

1361organization costs 177 开办费

1371organization costs1771 开办费

1381other intangibles 178 其它无形资产 1391deferred pension costs1781 递延退休金成本1401leasehold improvements1782 租赁权益改良1411other intangible assets-other1788其它无形资产-其它1421other assets 18 其它资产

1431deferred assets 181 递延资产

1441deferred bond issuance costs1811债券发行成本 1451long-term prepaid rent1812 长期预付租金 1461long-term prepaid insurance1813 长期预付保险费 1471deferred income tax assets1814递延所得税资产 1481prepaid pension cost1815预付退休金

1491other deferred assets1818 其它递延资产 1501idle assets 182 闲置资产

1511idle assets1821 闲置资产

1531long-term notes receivable1841 长期应收票据1541long-term accounts receivable1842 长期应收帐款1551overdue receivables1843 催收帐款

1571other long-term receivables1848 其它长期应收款项1591assets leased to others 185 出租资产

1601assets leased to others1851 出租资产

1631refundable deposit 186 存出保证金

1641refundable deposits1861 存出保证金1651miscellaneous assets 188 杂项资产

1671miscellaneous assets-other 1888杂项资产-其它1681liabilities 2 负债

1691current liabilities 21~ 22 流动负债 1701short-term borrowings(debt) 211 短期借款

1711bank overdraft2111 银行透支

1721bank loan2112 银行借款

1731short-term borrowings-owners2114 短期借款-业主1761short-term borrowings-other2118 短期借款-其它1781commercial paper payable2121 应付商业本票1791bank acceptance2122银行承兑汇票1821notes payable 213 应付票据

1831notes payable2131 应付票据

1841notes payable-related parties2137 应付票据-关系人 1851other notes payable2138其它应付票据1861accounts pay able 214 应付帐款

1871accounts payable2141 应付帐款

1891income taxes payable 216 应付所得税

1901income tax payable2161 应付所得税

1911accrued expenses 217 应付费用

1921accrued payroll2171 应付薪工

1931accrued rent payable2172 应付租金

1941accrued interest payable2173 应付利息

1951accrued VAT payable2174 应付营业税

1961accrued taxes payable-other2175 应付税捐-其它 1971other accrued expenses payable2178 其它应付费用

1981other payables 218~219 其它应付款

2031Payables on equipment2185应付设备款

2041other payables-related parties2187 其它应付款-关系人2051dividend payable2191 应付股利

2061bonus payable2192 应付红利

2081other payables-other2198其它应付款-其它2091advance receipts 226 预收款项

2111revenue received in advance2262 预收收入

2121other advance receipts2268 其它预收款

2191other current liabilities 228~229 其它流动负债 2201VAT received(or output tax)2281 销项税额

2211temporary receipts2283 暂收款

2221receipts under custody2284 代收款

2231estimated warranty liabilities2285估计售后服务/保固负债2251deferred foreign exchange gain2292 递延兑换利益

2261owners' current account2293 业主(股东)往来2271current account with others2294 同业往来

2291long-term liabilities 23 长期负债

2301corporate bonds payable 231 应付公司债

2311corporate bonds payable2311 应付公司债

2331long-term loans payable 232 长期借款

2341long-term loans payable-bank2321 长期银行借款

2351long-term loans payable-owners2324 长期借款-业主

2381long-term loans payable-other2328 长期借款-其它 2401long-term notes payable2331长期应付票据

2411long-term accounts pay-able2332 长期应付帐款

2441other long-term payables2338 其它长期应付款项 2471accrued pension liabilities 235 应计退休金负债 2481accrued pension liabilities2351 应计退休金负债2491other long-term liabilities 238 其它长期负债

2511other liabilities 28 其它负债

2521deferred liabilities 281 递延负债

2531deferred revenue2811 递延收入

2551other deferred liabilities2818 其它递延负债

2561deposits received 286 存入保证金

2571guarantee deposit received2861 存入保证金

2581miscellaneous liabilities 288 杂项负债

2601owners' equity 3 业主权益

2611capital 31 资本

2621capital311 资本（或股本）

2631capital-common stock3111 普通股股本 2641capital-preferred stock3112 特别股股本 2651capital collected in advance3113 预收股本

2671capital3115 资本

2681additional paid-in capital 32 资本公积

2781donated surplus326 受赠公积

2791donated surplus3261受赠公积

2841legal reserve331法定盈余公积

2851legal reserve3311法定盈余公积2861special reserve332特别盈余公积

2871contingency reserve3321意外损失准备2901other special reserve3328 其它特别盈余公积2921accumulated profit or loss3351 累积盈亏

2931prior period adjustments3352 前期损益调整2951equity adjustments 34 权益调整

3021treasury stock 35 库藏股

3031treasury stock351 库藏股

3041treasury stock3511 库藏股

3051minority interest 36 少数股权

3061minority interest361 少数股权

3071minority interest3611 少数股权

3091operating revenue 4 营业收入

3101sales revenue 41 销货收入

3111sales revenue411 销货收入

3121sales revenue4111 销货收入

3131installment sales revenue4112 分期付款销货收入 3141sales return 417 销货退回

3151sales return4171 销货退回

3161sales allowances 419 销货折让

3171sales discounts and allowances4191销货折让

3181service revenue 46 劳务收入

3191service revenue461 劳务收入

3201service revenue4611 劳务收入

3211agency revenue 47 业务收入

3221agency revenue471 业务收入

3231agency revenue4711业务收入

3241other operating revenue 48 其它营业收入 3251other operating revenue488 其它营业收入-其它3261other operating revenue-other4888其它营业收入-其它 3271operating costs 5 营业成本

3281cost of goods sold 51 销货成本

3291cost of goods sold511 销货成本

3301cost of goods sold5111 销货成本

3311installment cost of goods sold5112 分期付款销货成本3321purchases 512 进货

3331purchases5121 进货

3341purchase expenses5122 进货费用

3351purchase returns5123进货退出

3371materials purchased513进料

3381material purchased5131 进料

3391charges on purchased material5132 进料费用

3401material purchase returns5133 进料退出

3411material purchase allowances5134 进料折让

3421direct labor514 直接人工

3431direct labor5141 直接人工

3441manufacturing overhead515~518 制造费用3451indirect labor5151 间接人工

3461rent expense, rent5152 租金支出

3471office supplies (expense)5153 文具用品

3481travelling expense, travel5154旅费

3491shipping expenses, freight5155 运费

3501postage (expenses)5156 邮电费

3521packing expenses5158包装费

3531utilities (expense)5161 水电瓦斯费

3541insurance (expense)5162 保险费

3561taxes5166 税捐

3571depreciation expense5168折旧

3581various amortization5169各项耗竭及摊提3591meal (expenses)5172 伙食费

3601employee benefits/welfare5173职工福利

3611training (expense)5176 训练费

3621indirect materials5177 间接材料

3631other manufacturing expenses5188 其它制造费用3641ervice costs 56 劳务成本制

3651service costs561 劳务成本

3661service costs5611 劳务成本

3671gency costs 57 业务成本

3681agency costs571 业务成本

3691agency costs5711 业务成本

3701other operating costs 58 其它营业成本 3711other operating costs-other588 其它营业成本-其它3721other operating costs-other5888其它营业成本-其它 3731operating expenses 6 营业费用

3741selling expenses 61 推销费用

3751selling expenses615~618 推销费用3761payroll expense6151 薪资支出

3771rent expense, rent6152 租金支出

3781office supplies (expense)6153 文具用品

3791travelling expense, travel6154 旅费

3801shipping expenses, freight6155 运费

3811postage (expenses)6156 邮电费

3841utilities (expense)6161水电瓦斯费

3851insurance (expense)6162 保险费

3861entertainment (expense)6164 交际费

3871donation (expense)6165 捐赠

3881taxes6166 税捐

3891loss on uncollectible accounts6167 呆帐损失3901depreciation expense6168折旧

3911various amortization6169 各项耗竭及摊提3921meal (expenses)6172 伙食费

3931employee benefits/welfare6173 职工福利3941commission (expense)6175佣金支出

3951training (expense)6176 训练费

3961other selling expenses6188 其它推销费用3991payroll expense6251 薪资支出4001rent expense, rent6252 租金支出4011office supplies6253 文具用品4021travelling expense, travel6254 旅费

4031shipping expenses,freight6255 运费

4041postage (expenses)6256 邮电费

4071utilities (expense)6261 水电瓦斯费4081insurance (expense)6262 保险费

4091entertainment (expense)6264 交际费

4101donation (expense)6265 捐赠

4111taxes6266 税捐

4121loss on uncollectible accounts6267 呆帐损失 4131depreciation expensea6268 折旧

4141various amortization6269 各项耗竭及摊提4151loss on export sales6271 外销损失4161meal (expenses)6272伙食费

4171employee benefits/welfare6273 职工福利4191commission (expense)6275 佣金支出4201training (expense)6276 训练费

4211professional service fees6278 劳务费

4251payroll expense6351 薪资支出4261rent expense, rent6352 租金支出

4271office supplies6353文具用品

4281travelling expense, travel6354 旅费

4291shipping expenses, freight6355 运费

4301postage (expenses)6356 邮电费

4321utilities (expense)6361水电瓦斯费

4331insurance (expense)6362保险费

4341entertainment (expense)6364 交际费

4351taxes6366 税捐

4361depreciation expense6368 折旧

4371various amortization6369 各项耗竭及摊提 4381meal (expenses)6372 伙食费

4391employee benefits/welfare6373 职工福利

4401training (expense)6376 训练费

4441non-operating revenue 71~74 营业外收入 4451interest revenue711 利息收入

4461interest revenue/income7111 利息收入

4471investment income712投资收益

4491dividends income7122 股利收入

4511foreign exchange gain 713 兑换利益

4521foreign exchange gain7131 兑换利益

4551gain on disposal of assets715处分资产溢价收入4561gain on disposal of assets7151 处分资产溢价收入4571other non-operating revenue 748 其它营业外收入4581donation income7481 捐赠收入

4591rent revenue/income7482 租金收入

4601commission revenue/income7483 佣金收入

4611revenue from sale of scraps7484 出售下脚及废料收入4621gain on physical inventory7485 存货盘盈

4641gain on reversal of bad debts7487坏帐转回利益

4661non-operating expenses 75~ 78 营业外费用 4671interest expense751 利息费用

4681interest expense7511 利息费用

4691investment loss 752 投资损失

4721foreign exchange loss753 兑换损失

4731foreign exchange loss7531 兑换损失

4761loss on disposal of assets755 处分资产损失

4771loss on disposal of assets7551 处分资产损失4781other non-operating expenses788 其它营业外费用4791loss on work stoppages7881 停工损失

4801casualty loss7882 灾害损失

4811loss on physical inventory7885 存货盘损

4881nonrecurring gain or loss 9 非经常营业损益 4941extraordinary gain or loss 92 非常损益

4951extraordinary gain or loss921非常损益

4961extraordinary gain or loss9211 非常损益

5001minority interest income 94少数股权净利

5011minority interest income941 少数股权净利

5021minority interest income9411 少数股权净利

other cash and cash equivalents1118 其它现金及约当现金short-term investments-short-term notes and bills1122 短期投资-短期票券

short-term investments-government bonds1123短期投资-政府债券

short-term investments-beneficiary certificates1124短期投资-受益凭证

short-term investments-corporate bonds1125短期投资-公司债allowance for reduction of short-term investment to market1129备抵短期投资跌价损失notes receivable-related parties1137 应收票据-关系人allowance for uncollectible accounts-notes receivable1139 备抵呆帐－应收票据installment accounts receivable1142 应收分期帐款

accounts receivable-related parties1147 应收帐款-关系人allowance for uncollectible accounts-accounts receivable1149 备抵呆帐－应收帐款forward exchange contract receivable1181应收出售远汇款

forward exchange contract receivable-foreign currencies1182 应收远汇款-外币discount on forward ex-change contract1183 买卖远汇折价

other receivables-related parties1187 其它应收款-关系人allowance for uncollectible accounts-other receivables1189 备抵呆帐-其它应收款allowance for reduction of inventory to market1219备抵存货跌价损失materials and supplies in transit1228 在途原物料

allowance for reduction of inventory to market1229 备抵存货跌价损失excess VAT paid (or overpaid VAT)1282 留抵税额

certificate of deposit-restricted1287 受限制存款

deferred foreign exchange losses1292 递延兑换损失

owners'(stockholders') current account1293 业主(股东)往来

funds and long-term investments13 基金及长期投资redemption fund (or sinking fund)1311 偿债基金

fund for improvement and expansion1312 改良及扩充基金

long-term real estate in-vestments1323 长期不动产投资

cash surrender value of life insurance1324 人寿保险现金解约价值

allowance for excess of cost over market value of long-term investments1329 备抵长期投资跌价损失

property , plant, and equipment14~ 15 固定资产

land improvements-revaluation increments1428土地改良物-重估增值accumulated depreciation-land improvements1429 累积折旧-土地改良物buildings-revaluation increments1438 房屋及建物-重估增值accumulated depreciation-buildings1439 累积折旧-房屋及建物machinery-revaluation increments1448机(器)具-重估增值accumulated depreciation-machinery1449 累积折旧-机(器)具accumulated depreciation-leased assets1519 累积折旧-租赁资产accumulated depreciation-leasehold improvements1529 累积折旧-租赁权益改良construction in progress and prepayments for equipment156 未完工程及预付购置设备款miscellaneous property, plant, and equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment-revaluation increments1588杂项固定资产-重估增值accumulated depreciation-miscellaneous property, plant, and equipment1589 累积折旧-杂项固定资产natural resources-revaluation increments1618 天然资源-重估增值accumulated depletion-natural resources1619 累积折耗-天然资源

long-term notes , accounts and overdue receivables 184长期应收票据及款项与催收帐款

long-term notes, accounts and overdue receivables-related parties 1847长期应收票据及款项与催收帐款-关系人

allowance for uncollectible accounts-long-term notes,accounts and overdue receivables 1849备抵呆帐-长期应收票据及款项与催收帐款

assets leased to others-incremental value from revaluation1858 出租资产-重估增值accumulated depreciation-assets leased to others1859 累积折旧-出租资产certificate of deposit-restricted1881 受限制存款

short-term borrowings-employees2115 短期借款-员工short-term borrowings-related parties2117短期借款-关系人short-term notes and bills payable212 应付短期票券

other short-term notes and bills payable2128 其它应付短期票券discount on short-term notes and bills payable2129应付短期票券折价accounts payable-related parties2147 应付帐款-关系人forward exchange contract payable2181 应付购入远汇款forward exchange contract payable-foreign currencies2182 应付远汇款-外币premium on forward exchange contract2183 买卖远汇溢价payables on land and building purchased2184 应付土地房屋款compensation payable to directors and supervisors2193 应付董监事酬劳sales revenue received in advance2261 预收货款

long-term liabilities-current portion 227一年或一营业周期内到期长期负债

corporate bonds payable-current portion 2271一年或一营业周期内到期公司债

long-term loans payable-current portion 2272一年或一营业周期内到期长期借款

long-term notes and accounts payable due within one year or one operating cycle 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 payables to related parties-current portion 2277一年或一营业周期内到期长期应付票据及款项-关系人

other long-term lia-bilities-current portion 2278其它一年或一营业周期内到期长期负债

deferred income tax liabilities2291 递延所得税负债

other current liabilities-others2298 其它流动负债-其它premium(discount) on corporate bonds payable2319 应付公司债溢(折)价

long-term loans payable-employees2325 长期借款-员工

long-term loans payable-related parties2327 长期借款-关系人

long-term notes and accounts payable233 长期应付票据及款项

long-term capital lease liabilities2333长期应付租赁负债

Long-term notes and accounts payable-related parties2337 长期应付票据及款项-关系人accrued liabilities for land value increment tax234 估计应付土地增值税estimated accrued land value incremental tax pay-able2341 估计应付土地增值税

other long-term liabilities-other2388 其它长期负债-其它deferred income tax liabilities2814递延所得税负债miscellaneous liabilities-other2888 杂项负债-其它

stock dividends to be distributed3114 待分配股票股利

paid-in capital in excess of par321 股票溢价

paid-in capital in excess of par-common stock3211 普通股股票溢价

paid-in capital in excess of par-preferred stock3212 特别股股票溢价

capital surplus from assets revaluation323 资产重估增值准备

capital surplus from assets revaluation3231 资产重估增值准备

capital surplus from gain on disposal of assets324 处分资产溢价公积

capital surplus from gain on disposal of assets3241 处分资产溢价公积

capital surplus from business combination325 合并公积

capital surplus from business combination3251 合并公积

other additional paid-in capital328 其它资本公积

additional paid-in capital from investee under equity method3281 权益法长期股权投资资本公积additional paid-in capital-treasury stock trans-actions3282 资本公积-库藏股票交易retained earnings (accumulated deficit)33 保留盈余(或累积亏损) improvement and expansion reserve3322 改良扩充准备

special reserve for redemption of liabilities3323偿债准备

retained earnings-unappropriated (or accumulated deficit)335 未分配盈余(或累积亏损)

net income or loss for current period3353 本期损益

unrealized loss on market value decline of long-term equity investments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411长期股权投资未实现跌价损失cumulative translation adjustment342累积换算调整数

cumulative translation adjustments3421累积换算调整数

net loss not recognized as pension cost343未认列为退休金成本之净损失net loss not recognized as pension costs3431 未认列为退休金成本之净损失charges on purchased merchandise5124 进货折让

repair(s) and maintenance (expense )5157 修缮费

manufacturing overhead-outsourced5163 加工费

repair(s) and maintenance (expense)6157 修缮费

advertisement expense, advertisement6159 广告费

general & administrative expenses62 管理及总务费用

general & administrative expenses625~628 管理及总务费用

repair(s) and maintenance (expense)6257 修缮费

advertisement expense, advertisement6259 广告费

research and development expense6274 研究发展费用

other general and administrative expenses6288 其它管理及总务费用research and development expenses63 研究发展费用

research and development expenses635~638 研究发展费用

repair(s) and maintenance (expense)6357 修缮费

other research and development expenses6378 其它研究发展费用

non-operating revenue and expenses, other income(expense)7 营业外收入及费用

investment income recognized under equity method7121 权益法认列之投资收益

gain on market price recovery of short-term investment7123 短期投资市价回升利益

gain on disposal of investments714 处分投资收益

gain on disposal of investments7141处分投资收益

gain from price recovery of inventory7486 存货跌价回升利益

other non-operating revenue-other items7488 其它营业外收入-其它investment loss recog-nized under equity method7521 权益法认列之投资损失unrealized loss on reduction of short-term investments to market7523 短期投资未实现跌价损失loss on disposal of investments754 处分投资损失

loss on disposal of investments7541 处分投资损失

loss for market price decline and obsolete and slow-moving inventories7886 存货跌价及呆滞损失

other non-operating expenses-other7888 其它营业外费用-其它income tax expense (or benefit)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）

gain(loss) from discontinued operations91 停业部门损益

income(loss) from operations of discontinued segments911停业部门损益-停业前营业损益

income(loss) from operations of discontinued segment 9111停业部门损益-停业前营业损益

gain(loss) from disposal of discontinued segments912 停业部门损益-处分损益gain(loss) from disposal of discontinued segment9121停业部门损益-处分损益cumulative effect of changes in accounting principles93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311会计原则变动累积影响数assets 1 资产

current assets11~ 12 流动资产

cash and cash equivalents111 现金及约当现金

cash on hand1111 库存现金

petty cash/revolving funds1112 零用金/周转金

cash in banks1113银行存款

cash in transit1116 在途现金

cash equivalents1117 约当现金

short-term investment112 短期投资

short-term investments-stock1121 短期投资-股票

short-term investments-other1128 短期投资-其它

notes receivable113 应收票据

notes receivable1131 应收票据

discounted notes receivable1132 应收票据贴现

other notes receivable1138其它应收票据

accounts receivable114 应收帐款

accounts receivable1141 应收帐款

other receivables118 其它应收款

earned revenue receivable1184 应收收益

income tax refund receivable1185 应收退税款

other receivables-other1188 其它应收款-其它inventories121~122 存货

merchandise inventory1211 商品存货

consigned goods1212 寄销商品

goods in transit1213在途商品

finished goods1221 制成品

consigned finished goods1222 寄销制成品

by-products1223 副产品

work in process1224在制品

work in process-outsourced1225 委外加工

raw materials1226 原料

supplies1227 物料

prepaid expenses125 预付费用

prepaid payroll1251 预付薪资

prepaid rents1252 预付租金

prepaid insurance1253预付保险费

office supplies1254 用品盘存

prepaid income tax1255 预付所得税

other prepaid expenses1258 其它预付费用prepayments126 预付款项prepayment for purchases1261 预付货款

other prepayments1268 其它预付款项other current assets128~129 其它流动资产VAT paid ( or input tax)1281 进项税额temporary payments1283 暂付款

payment on behalf of others1284 代付款

advances to employees1285 员工借支refundable deposits1286 存出保证金deferred income tax assets1291 递延所得税资产current account with others1294 同业往来

other current assets-other1298 其它流动资产-其它funds131 基金

contingency fund1313意外损失准备基金pension fund1314 退休基金

other funds1318 其它基金

long-term investments132 长期投资

long-term equity investments1321 长期股权投资long-term bond investments1322 长期债券投资other long-term investments1328 其它长期投资land141土地

land1411 土地

land-revaluation increments1418土地-重估增值land improvements142 土地改良物

land improvements1421 土地改良物buildings143 房屋及建物buildings1431 房屋及建物machinery and equipment144~146 机(器)具及设备machinery1441 机(器)具

leased assets151 租赁资产

leased assets1511 租赁资产leasehold improvements152 租赁权益改良leasehold improvements1521 租赁权益改良construction in progress1561 未完工程prepayment for equipment1562 预付购置设备款depletable assets16 递耗资产depletable assets161 递耗资产

natural resources1611 天然资源intangible assets17 无形资产trademarks171 商标权trademarks1711 商标权

patents172 专利权

patents1721专利权

franchise173 特许权

franchise1731 特许权

copyright174 著作权

copyright1741 著作权

computer software175 计算机软件computer software cost1751 计算机软件goodwill176 商誉

goodwill1761 商誉organization costs177 开办费organization costs1771 开办费

other intangibles178 其它无形资产deferred pension costs1781 递延退休金成本leasehold improvements1782 租赁权益改良other intangible assets-other1788其它无形资产-其它other assets18 其它资产

deferred assets181 递延资产

deferred bond issuance costs1811债券发行成本long-term prepaid rent1812 长期预付租金long-term prepaid insurance1813 长期预付保险费deferred income tax assets1814递延所得税资产prepaid pension cost1815预付退休金

other deferred assets1818 其它递延资产

idle assets182 闲置资产

idle assets1821 闲置资产

long-term notes receivable1841 长期应收票据long-term accounts receivable1842 长期应收帐款overdue receivables1843 催收帐款

other long-term receivables1848 其它长期应收款项assets leased to others185 出租资产

assets leased to others1851 出租资产refundable deposit186 存出保证金refundable deposits1861 存出保证金miscellaneous assets188 杂项资产miscellaneous assets-other1888杂项资产-其它liabilities 2 负债

current liabilities21~ 22 流动负债

short-term borrowings(debt)211 短期借款

bank overdraft2111 银行透支

bank loan2112 银行借款

short-term borrowings-owners2114 短期借款-业主short-term borrowings-other2118 短期借款-其它commercial paper payable2121 应付商业本票bank acceptance2122银行承兑汇票notes payable213 应付票据

notes payable2131 应付票据

notes payable-related parties2137 应付票据-关系人other notes payable2138其它应付票据accounts pay able214 应付帐款accounts payable2141 应付帐款

income taxes payable216 应付所得税

income tax payable2161 应付所得税

accrued expenses217 应付费用

accrued payroll2171 应付薪工

accrued rent payable2172 应付租金

accrued interest payable2173 应付利息

accrued VAT payable2174 应付营业税

accrued taxes payable-other2175 应付税捐-其它

other accrued expenses payable2178 其它应付费用

other payables218~219 其它应付款Payables on equipment2185应付设备款

other payables-related parties2187 其它应付款-关系人dividend payable2191 应付股利

bonus payable2192 应付红利

other payables-other2198其它应付款-其它advance receipts 226 预收款项

revenue received in advance2262 预收收入

other advance receipts2268 其它预收款

other current liabilities228~229 其它流动负债

VAT received(or output tax)2281 销项税额

temporary receipts2283 暂收款

receipts under custody2284 代收款

estimated warranty liabilities2285估计售后服务/保固负债deferred foreign exchange gain2292 递延兑换利益

owners' current account2293 业主(股东)往来current account with others2294 同业往来

long-term liabilities23 长期负债

corporate bonds payable231 应付公司债

corporate bonds payable2311 应付公司债

long-term loans payable232 长期借款

long-term loans payable-bank2321 长期银行借款

long-term loans payable-owners2324 长期借款-业主

long-term loans payable-other2328 长期借款-其它

long-term notes payable2331长期应付票据

long-term accounts pay-able2332 长期应付帐款

other long-term payables2338 其它长期应付款项accrued pension liabilities235 应计退休金负债accrued pension liabilities2351 应计退休金负债

other long-term liabilities238 其它长期负债

other liabilities28 其它负债

deferred liabilities281 递延负债

deferred revenue2811 递延收入

other deferred liabilities2818 其它递延负债deposits received286 存入保证金

guarantee deposit received2861 存入保证金miscellaneous liabilities288 杂项负债

owners' equity 3 业主权益

capital31 资本

capital311 资本（或股本）

capital-common stock3111 普通股股本capital-preferred stock3112 特别股股本capital collected in advance3113 预收股本

capital3115 资本

additional paid-in capital32 资本公积

donated surplus326 受赠公积

donated surplus3261受赠公积

legal reserve331法定盈余公积

legal reserve3311法定盈余公积special reserve332特别盈余公积contingency reserve3321意外损失准备other special reserve3328 其它特别盈余公积accumulated profit or loss3351 累积盈亏

prior period adjustments3352 前期损益调整equity adjustments34 权益调整

treasury stock35 库藏股

treasury stock351 库藏股

treasury stock3511 库藏股

minority interest36 少数股权

minority interest361 少数股权

minority interest3611 少数股权operating revenue 4 营业收入

sales revenue41 销货收入

sales revenue411 销货收入

sales revenue4111 销货收入installment sales revenue4112 分期付款销货收入sales return417 销货退回

sales return4171 销货退回

sales allowances419 销货折让

sales discounts and allowances4191销货折让

service revenue46 劳务收入

service revenue461 劳务收入

service revenue4611 劳务收入

agency revenue47 业务收入

agency revenue471 业务收入

agency revenue4711业务收入

other operating revenue48 其它营业收入

other operating revenue488 其它营业收入-其它other operating revenue-other4888其它营业收入-其它operating costs 5 营业成本

cost of goods sold51 销货成本

cost of goods sold511 销货成本

cost of goods sold5111 销货成本installment cost of goods sold5112 分期付款销货成本purchases512 进货

purchases5121 进货

purchase expenses5122 进货费用purchase returns5123进货退出

materials purchased513进料

material purchased5131 进料

charges on purchased material5132 进料费用material purchase returns5133 进料退出material purchase allowances5134 进料折让

direct labor514 直接人工

direct labor5141 直接人工manufacturing overhead515~518 制造费用indirect labor5151 间接人工

rent expense, rent5152 租金支出

office supplies (expense)5153 文具用品travelling expense, travel5154旅费

shipping expenses, freight5155 运费

postage (expenses)5156 邮电费

packing expenses5158包装费

utilities (expense)5161 水电瓦斯费insurance (expense)5162 保险费

taxes5166 税捐depreciation expense5168折旧

various amortization5169各项耗竭及摊提meal (expenses)5172 伙食费employee benefits/welfare5173职工福利

training (expense)5176 训练费

indirect materials5177 间接材料

other manufacturing expenses5188 其它制造费用ervice costs56 劳务成本制

service costs561 劳务成本

service costs5611 劳务成本

gency costs57 业务成本

agency costs571 业务成本

agency costs5711 业务成本

other operating costs58 其它营业成本

other operating costs-other588 其它营业成本-其它other operating costs-other5888其它营业成本-其它operating expenses 6 营业费用

selling expenses61 推销费用

selling expenses615~618 推销费用payroll expense6151 薪资支出

rent expense, rent6152 租金支出

office supplies (expense)6153 文具用品travelling expense, travel6154 旅费

shipping expenses, freight6155 运费

postage (expenses)6156 邮电费

utilities (expense)6161水电瓦斯费insurance (expense)6162 保险费entertainment (expense)6164 交际费

donation (expense)6165 捐赠

taxes6166 税捐