一、资产类 Assets

  流动资产 Current assets

  货币资金 Cash and cash equivalents

  1001 现金 Cash

  1002 银行存款 Cash in bank

  1009 其他货币资金 Other cash and cash equivalents

  '100901 外埠存款 Other city Cash in bank

  '100902 银行本票 Cashier's cheque

  '100903 银行汇票 Bank draft

  '100904 信用卡 Credit card

  '100905 信用证保证金 L/C Guarantee deposits

  '100906 存出投资款 Refundable deposits

  1101 短期投资 Short-term investments

  '110101 股票 Short-term investments - stock

  '110102 债券 Short-term investments - corporate bonds

  '110103 基金 Short-term investments - corporate funds

  '110110 其他 Short-term investments - other

  1102 短期投资跌价准备 Short-term investments falling price reserves

  应收款 Account receivable

  1111 应收票据 Note receivable

  银行承兑汇票 Bank acceptance

  商业承兑汇票 Trade acceptance

  1121 应收股利 Dividend receivable

  1122 应收利息 Interest receivable

  1131 应收账款 Account receivable

  1133 其他应收款 Other notes receivable

  1141 坏账准备 Bad debt reserves

  1151 预付账款 Advance money

  1161 应收补贴款 Cover deficit by state subsidies of receivable

  库存资产 Inventories

  1201 物资采购 Supplies purchasing

  1211 原材料 Raw materials

  1221 包装物 Wrappage

  1231 低值易耗品 Low-value consumption goods

  1232 材料成本差异 Materials cost variance

  1241 自制半成品 Semi-Finished goods

  1243 库存商品 Finished goods

  1244 商品进销差价 Differences between purchasing and selling price

  1251 委托加工物资 Work in process - outsourced

  1261 委托代销商品 Trust to and sell the goods on a commission basis

  1271 受托代销商品 Commissioned and sell the goods on a commission basis

  1281 存货跌价准备 Inventory falling price reserves

  1291 分期收款发出商品 Collect money and send out the goods by stages

  1301 待摊费用 Deferred and prepaid expenses

  长期投资 Long-term investment

  1401 长期股权投资 Long-term investment on stocks

  '140101 股票投资 Investment on stocks

  '140102 其他股权投资 Other investment on stocks

  1402 长期债权投资 Long-term investment on bonds

  '140201 债券投资 Investment on bonds

  '140202 其他债权投资 Other investment on bonds

  1421 长期投资减值准备 Long-term investments depreciation reserves