一、資產(chǎn)類
1 1001 庫存現(xiàn)金 cash on hand
2 1002 銀行存款 bank deposit
5 1015 其他貨幣資金 other monetary capital
9 1101 交易性金融資產(chǎn) transaction monetary assets
11 1121 應(yīng)收票據(jù) notes receivable
12 1122 應(yīng)收賬款 Account receivable
13 1123 預(yù)付賬款 account prepaid
14 1131 應(yīng)收股利 dividend receivable
15 1132 應(yīng)收利息 accrued interest receivable
21 1231 其他應(yīng)收款 accounts receivable-others
22 1241 壞賬準(zhǔn)備 had debts reserve
28 1401 材料采購 procurement of materials
29 1402 在途物資 materials in transit
30 1403 原材料 raw materials
32 1406 庫存商品 commodity stocks
33 1407 發(fā)出商品 goods in transit
36 1412 包裝物及低值易耗品 wrappage and low value and easily wornout articles
42 1461 存貨跌價準(zhǔn)備 reserve against stock price declining
45 1521 持有至到期投資 hold investment due
46 1522 持有至到期投資減值準(zhǔn)備 hold investment due reduction reserve
47 1523 可供出售金融資產(chǎn) financial assets available for sale
48 1524 長期股權(quán)投資 long-term stock ownership investment
49 1525 長期股權(quán)投資減值準(zhǔn)備 long-term stock ownership investment reduction reserve
50 1526 投資性房地產(chǎn) investment real eastate
51 1531 長期應(yīng)收款 long-term account receivable
52 1541 未實現(xiàn)融資收益 unrealized financing income
54 1601 固定資產(chǎn) permanent assets
55 1602 累計折舊 accumulated depreciation
56 1603 固定資產(chǎn)減值準(zhǔn)備permanent assets reduction reserve
57 1604 在建工程 construction in process
58 1605 工程物資 engineer material
59 1606 固定資產(chǎn)清理 disposal of fixed assets
60 1611 融資租賃資產(chǎn) 租賃專用 financial leasing assets exclusively for leasing
61 1612 未擔(dān)保余值 租賃專用 unguaranteed residual value exclusively for leasing
62 1621 生產(chǎn)性生物資產(chǎn) 農(nóng)業(yè)專用 productive living assets exclusively for agriculture
63 1622 生產(chǎn)性生物資產(chǎn)累計折舊 農(nóng)業(yè)專用 productive living assets accumulated depreciation exclusively for agriculture
64 1623 公益性生物資產(chǎn) 農(nóng)業(yè)專用 non-profit living assets exclusively for agriculture
65 1631 油氣資產(chǎn) 石油天然氣開采專用 oil and gas assets exclusively for oil and gas exploitation
66 1632 累計折耗 石油天然氣開采專用 accumulated depletion exclusively for oil and gas exploitation
67 1701 無形資產(chǎn) intangible assets
68 1702 累計攤銷 accumulated amortization
69 1703 無形資產(chǎn)減值準(zhǔn)備 intangible assets reduction reserve
70 1711 商譽(yù) business reputation
71 1801 長期待攤費用 long-term deferred expenses
72 1811 遞延所得稅資產(chǎn) deferred income tax assets
73 1901 待處理財產(chǎn)損溢 waiting assets profit and loss
二、負(fù)債類 debt group
74 2001 短期借款 short-term loan
81 2101 交易性金融負(fù)債 transaction financial liabilities
83 2201 應(yīng)付票據(jù) notes payable
84 2202 應(yīng)付賬款 account payable
85 2205 預(yù)收賬款 item received in advance
86 2211 應(yīng)付職工薪酬 employee pay payable
87 2221 應(yīng)交稅費 tax payable
88 2231 應(yīng)付股利 dividend payable
89 2232 應(yīng)付利息 interest payable
90 2241 其他應(yīng)付款 other account payable
98 2411 預(yù)計負(fù)債 estimated liabilities
99 2501 遞延收益 deferred income
100 2601 長期借款 money borrowed for long term
101 2602 長期債券 long-term bond
106 2801 長期應(yīng)付款 long-term account payable
107 2802 未確認(rèn)融資費用 unacknowledged financial charges
108 2811 專項應(yīng)付款 special accounts payable
109 2901 遞延所得稅負(fù)債 deferred income tax liabilities
三、共同類
112 3101 衍生工具 derivative tool
113 3201 套期工具 arbitrage tool
114 3202 被套期項目 arbitrage project
四、所有者權(quán)益類
115 4001 實收資本 paid-up capital
116 4002 資本公積 contributed surplus
117 4101 盈余公積 earned surplus
119 4103 本年利潤 profit for the current year
120 4104 利潤分配 allocation of profits
121 4201 庫存股 treasury stock
五、成本類
122 5001 生產(chǎn)成本 production cost
123 5101 制造費用 cost of production
124 5201 勞務(wù)成本 service cost
125 5301 研發(fā)支出 research and development expenditures
126 5401 工程施工 建造承包商專用 engineering construction exclusively for construction contractor
127 5402 工程結(jié)算 建造承包商專用 engineering settlement exclusively for construction contractor
128 5403 機(jī)械作業(yè) 建造承包商專用 mechanical operation exclusively for construction contractor
六、損益類
129 6001 主營業(yè)務(wù)收入 main business income
130 6011 利息收入 金融共用 interest income financial sharing
135 6051 其他業(yè)務(wù)收入 other business income
136 6061 匯兌損益 金融專用 exchange gain or loss exclusively for finance
137 6101 公允價值變動損益 sound value flexible loss and profit
138 6111 投資收益 income on investment
142 6301 營業(yè)外收入 nonrevenue receipt
143 6401 主營業(yè)務(wù)成本 main business cost
144 6402 其他業(yè)務(wù)支出 other business expense
145 6405 營業(yè)稅金及附加 business tariff and annex
146 6411 利息支出 金融共用 interest expense financial sharing
155 6601 銷售費用 marketing cost
156 6602 管理費用 managing cost
157 6603 財務(wù)費用 financial cost
158 6604 勘探費用 exploration expense
159 6701 資產(chǎn)減值損失 loss from asset devaluation
160 6711 營業(yè)外支出 nonoperating expense
161 6801 所得稅 income tax
162 6901 以前年度損益調(diào)整 prior year profit and loss adjustment
說明：新準(zhǔn)則是在資產(chǎn)負(fù)債表中沒有了這兩個項目，但是平時可以根據(jù)需要設(shè)置的，待攤費用的期末余額在預(yù)付款項項目核算，預(yù)提費用期末余額在預(yù)收款項項目核算。