(1) Asset Category
1 100 1 cash
2 1002 bank deposit
3 1009 Other monetary funds
10090 1 foreign deposits
100902 cashier's check deposit
100903 bank draft deposit
100904 credit card deposit
100905 l/c deposit
100906 investment deposit
4 1 10 1 short-term investment
110101stock
1 10 102 bonds
1 10 103 fund
1101kloc-0/0 others
5 1 102 short-term investment impairment reserve
6111/notes receivable
7 1 12 1 dividends receivable
8 1 13 1 accounts receivable
9 1 133 Other receivables
101141bad debt provision
111201materials in transit
121211material
13 123 1 low-value consumables
14 1243 spot
15 1244 commodity purchase and sale price difference
16 125 1 entrusted processing materials
17 126 1 consignment goods
18 128 1 inventory depreciation reserve
19 130 1 prepaid expenses
20 140 1 long-term equity investment
140 10 1 stock investment
140 102 Other equity investments
2 1 1402 long-term debt investment
14020 1 bond investment
140202 other debt investment
22 150 1 fixed assets
23 1502 accumulated depreciation
24 160 1 engineering materials
25 1603 is under construction
16030 1 construction project
160302 installation project
160303 technical transformation project
160304 Other expenses
26 170 1 fixed assets liquidation
27 180 1 intangible assets
28 190 1 long-term deferred expenses
(ii) Liabilities
292 10 1 short-term loans
302 1 1 1 notes payable
3 12 12 1 accounts payable
322 15 1 Payable to employees
332 153 benefits payable
342 16 1 profit payable
352 17 1 tax payable
2 17 10 1 VAT payable
217101kloc-0/input tax
2 17 10 102 paid taxes
2 17 10 103 tax relief
2 17 10 104 export tax rebate for domestic products
2 17 10 105 Transfer out unpaid VAT
2 17 10 106 output tax
2 17 10 107 export tax rebate
2 17 10 108 input tax transfer-out
2 17 10 109 Transfer-out overpaid VAT
2 17 102 unpaid value-added tax
2 17 103 business tax payable
2 17 104 consumption tax payable
2 17 105 resource tax payable
2 17 106 income tax payable
2 17 107 land value-added tax payable
2 17 108 shall pay the urban maintenance and construction tax.
2 17 109 Property tax payable
2 17 1 10 payable land use tax
217111payable vehicle and vessel use tax
2 17 1 12 Personal income tax payable
362 176 other payables
372 18 1 other payables
382 19 1 accrued expenses
39220 1 value of assets to be transferred
220 10 1 Value of monetary assets accepted for donation
220 102 Value of non-monetary assets accepted for donation
40230 1 Long-term loans
4 1232 1 long-term payables
(III) Owner's equity category
423 10 1 paid-in capital
433 1 1 1 capital reserve
3111kloc-0/capital premium
Reserve for non-cash assets accepted for donation 3 1 102
3 1 1 106 translation difference of foreign currency funds
3 1 1 107 Other capital reserve
443 12 1 surplus reserve
3 12 10 1 statutory surplus reserve fund
3 12 102 Arbitrary surplus reserve
3 12 103 statutory public welfare fund
453 13 1 profit this year
463 14 1 profit distribution
3 14 10 1 other transfers
3 14 102 Withdrawal of legal surplus reserve
3 14 103 Extraction of statutory public welfare fund
3 14 109 Withdrawal of surplus reserve
3 14 1 10 profit payable
314111capitalized profits
3 14 1 15 undistributed profit
(4) Cost category
474 10 1 production cost
4 10 10 1 basic production cost
4 10 102 auxiliary production cost
484 105 manufacturing costs
(5) Profit and loss categories
495 10 1 main business income
505 102 other business income
5 1520 1 investment income
52530 1 non-operating income
53540 1 main business cost
545402 Main business taxes and surcharges
555405 Other business expenses
56550 1 operating expenses
575502 management expenses
585503 financial expenses
59560 1 non-operating expenses
60570 1 income tax