1. Assets
Current assets
Cash and cash equivalents
1001 Cash
1002 Cash in bank
1009 Other cash and cash equivalents
100901 Other city Cash in bank
100902 Bank Cashier's cheque
100903 Bank draft
100904 Credit card
100905 L/C Guarantee deposits
< p>100906 Refundable deposits1101 Short-term investments
110101 Stock Short-term investments - stock
110102 Bond Short-term investments - corporate bonds
110103 Fund Short-term investments - corporate funds
110110 Other Short-term investments - other
1102 Short-term investment price decline provision Short-term investments falling price reserves
Account receivable
1111 Note receivable
Bank acceptance
Commercial acceptance Trade acceptance
1121 Dividend receivable
1122 Interest receivable
1131 Account receivable
1133 Other notes receivable
1141 Bad debt reserves
1151 Advance money
1161 Cover deficit by state subsidies of receivable
Inventories
1201 Supplies purchasing
1211 Raw materials
1221 Wrappage
1231 Low-value consumption goods
1232 Materials cost variance
1241 Semi-Finished goods
1243 Finished goods in stock
1244 Differences between purchasing and selling price
1
251 Work in process - outsourced
1261 Trust to and sell the goods on a commission basis
1271 Commissioned and sell the goods on a commission basis
1281 Inventory falling price reserves
1291 Collect money and send out the goods by stages
1301 Deferred and amortized expenses prepaid expenses
Long-term investment
1401 Long-term investment on stocks
140101 Investment on stocks
< p>140102 Other investment on stocks1402 Long-term investment on bonds
140201 Investment on bonds
140202 Other debt Investment Other investment on bonds
1421 Long-term investments depreciation reserves
Stock rights investment depreciation reserves
Debt investment Impairment reserves Bcreditor''s rights investment depreciation reserves
1431 Entrust loans
143101 Principal
143102 Interest
143103 Depreciation reserves
1501 Fixed assets
Building
Building Structure
Machinery equipment < /p>
Transportation facilities
Instruments and implement
1502 Accumulated depreciation
1505 Fixed assets depreciation reserves
Building/structure depreciation reserves
Machinery equipment depreciation reserves
1601 Project goods and material
160101 Special-purpose material
160102 Special-purpose equipment
t
160103 Prepayments for equipment
160104 Preparative instruments and implement for fabricate
1603 Construction- in-process
Erection works
Erecting equipment-in-process
Technical innovation project
General overhaul project
1605 Construction-in-process depreciation reserves
1701 Liquidation of fixed assets
1801 Intangible assets
Patents
Non-Patents
Trademarks, Trade names
Copyrights < /p>
Land use rights Tenure
Goodwill
1805 Intangible Assets depreciation reserves
Patent rights depreciation reserves Patent rights depreciation reserves
trademark rights depreciation reserves
1815 Unacknowledged financial charges
Wait deal assets loss or income
1901 Long-term deferred and prepaid expenses
1911 Wait deal assets loss or income
191101 Pending Wait deal intangible assets loss or income
191102 Wait deal fixed assets loss or income
2. Liability Liability
Current liability
2101 Short-term borrowing
2111 Notes payable
Bank acceptance
Trade acceptance
2121 Account payable
2131 Deposit received
2141 Proxy sale goods revenue
2151 Accrued wages payable
2153 Accrued welfare fees payable
2161 Dividends payable
payable
2171 Tax payable
217101 Value added tax payable
21710101 Withholdings on VAT
21710102 Paying tax
21710103 Unpaid VAT changeover
21710104 Tax deduction
21710105 Output tax Substituted money on VAT
21710106 Tax reimbursement for export
21710107 Changeover withnoldings on VAT
21710108 Export deduct domestic products sales goods tax
21710109 Overpaid VAT changeover
21710110 Unpaid VAT
217102 Business tax payable p>
217103 Consumption tax payable
217104 Resources tax payable
217105 Income tax payable
217106 Increment tax on land value payable
217107 Tax for maintaining and building cities payable
217108 Housing property tax payable
217109 Tenure tax payable
217110 Vehicle and vessel usage license plate tax (VVULPT) payable
217111 Personal income tax payable income tax payable
2176 Other fund in conformity with paying
2181 Other payables
2191 Drawing expense in advance < /p>
Other liabilities
2201 Pending changerover assets value
2211 Anticipation liabilities
Long-term Liabilities
2301 Long-term loans
Long-term loans due within one year
Maturity after one year Long-term loans due over one year
2311 Bond payable Bon
ds payable
231101 Face value, Par value
231102 Premium on bonds
231103 Discount on bonds
231104 Accrued interest
2321 Long-term account payable
Accrued financial lease outlay
Long-term due within one year Long-term account payable due within one year
Long-term account payable due over one year
2331 Special payable
Long-term special payable due within one year
Long-term special payable due within one year
2341 Deferred taxes Deferral taxes
3. OWNERS'' EQUITY
Capital
3101 Paid-up capital (or equity) Paid-up capital(or stock)
Paid-up capital
Paid-up stock
3103 Investment Returned
Public reserve
3111 Capital reserve
311101 Capital (or Stock) premium Cpital (or Stock) premium
311102 Accept non-cash donations Asset reserve Receive non-cash donate reserve
311103 Equity investment reserve Stock right investment reserves
311105 Transfer of appropriation to Allocate sums changeover in
311106 Foreign currency capital conversion difference Foreign currency capital
311107 Other capital reserve
3121 Surplus reserves
312101 Legal surplus
< p>312102 Free surplus reserves312103 Legal public welfare fund
312104 Reserve fund
312105 Enterprise expansion fund
312106 Profits capitalizad on return of investment
Profits
3131 Current year profits
3141 Profit distribution Profit distribution
314101
Other chengeover in
314102 Withdrawal legal surplus
314103 Withdrawal legal public welfare funds Withdrawal
314104 Withdrawal reserve fund reserve fund
314105 Withdrawal reserve for business expansion
314106 Withdrawal staff and workers'' bonus and welfare fund
314107 Profits capitalizad on return of investment
314108 Preferred Stock dividends payable
314109 Withdrawal other common accumulation fund
314110 Common Stock dividends payable
314111 Common Stock dividends change to assets (or stock)
314115 Undistributed profits Undistributed profit
4. Cost category Cost
4101 Cost of manufacture
410101 Base cost of manufacture
410102 Auxiliary cost of manufacture
4105 Manufacturing overhead
Materials
Executive Salaries
Bonus Wages
Retirement allowance
Bonus
Outsourcing fee
Employee benefits/welfare
< p>Conference feeCoferemceOvertime meal feeSpecial duties
Inner city transportation feeBusiness traveling
Communication feeCorrespondence
Telephone feeCorrespondence
Water and Steam
Taxes and dues
Rent
Management fee Maintenance
< p>Vehicles maintenanceVehicles maintenance
Training fee Education and training
Reception fee Entertainment
Books, printing Books and printing
Transpotation
Insurance premium
Payment Commission
Sundry charges
Depreciation expense
Article of consumption
Labor protection Labor protection fees
Loss on seasonality cessation
4107 Service costs
V. Profit and loss
< p>IncomeOPERATING INCOME
5101 Prime operating revenue
Sales revenue
Service Service revenue
5102 Other operating revenue
Sales materials
Purchase and sale
Wrappage lease
Remise right of assets revenue
Reimbursement of income tax
Other revenue
5201 Investment Investment income
Current investment income
Long-term investment income
Withdrawal of entrust loans reserves
5203 Subsidize revenue
Subsidize revenue from country
Other subsidize revenue
5301 Business Non-OPERATING INCOME
Non-cash deal income
Cash overage
Net income on disposal of fixed assets disposal of fixed assets
Income on sales of intangible assets
Fixed assets inventory profit
Net amercement income < /p>
Outlay
Business expenses Revenue charges
5401 Main business costs Operating costs
Cost of goods sold
Cost of service
5402 Main business tax and additional Tax and associate charge
Sales tax
Consumption tax
Tax for maintaining and building cities
>
Resources tax
Increment tax on land value
5405 Other business expense
Other cost of sales of material sale
Other cost of service
Other tax and associate charge
Expenses
5501 Operating expenses
Consignment commission charge
Transpotation
Insurance premium
Exhibition fee fees
Advertising fees
5502 Administrative expenses
Staff Salaries
Repair charge
Article of consumption amortization
Office allowance
Travelling expense
Labor union expenditure
< p>Research and development expenseEmployee benefits/welfare
Personnel education
Unemployment insurance
Labour insurance
Medical insurance
Coferemce
Intermediary organs fees
Consult fees
Legal cost
Business entertainment
Technology transfer fees
Mineral resources Mineral resources compensation fees
Pollution discharge fees
Housing property tax
Vehicle and vessel usage license plate tax (VVULPT)
Tenure tax
Stamp tax
5503 Finance charge
Interest exchange
< p>Foreign exchange lossCharge for trouble
Special-borrowing cost
5601 Nonbusiness expenditure
<p>Donation outlay
Depreciation reserves
Extraordinary loss
Net loss on disposal of fixed assets < /p>
Loss on sales of intangible assets
Fixed assets inventory loss
Loss on arrangement
Amercement outlay
5701 Income tax
Prior year income adjustment