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 bad 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(jià)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(zhǎng)期股權(quán)投資 long-term stock ownership investment

　　49 1525 長(zhǎng)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(zhǎng)期應(yīng)收款 long-term account receivable

　　52 1541 未實(shí)現(xiàn)融資收益 unrealized financing income

　　54 1601 固定資產(chǎn) permanent assets

　　55 1602 累計(jì)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(jì)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(jì)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(jì)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(zhǎng)期待攤費(fèi)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(cái)產(chǎn)損溢 waiting assets profit and loss