Serial number name

First, the asset class.

1 100 1 cash

2 1002 bank deposit

3 1009 Other monetary funds

10090 1 foreign deposits

100902 cashier's check

100903 bank draft

100904 credit card

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 1 122 interest receivable

9 1 13 1 accounts receivable

10 1 133 Other receivables

111141bad debt provision

121151prepayment

131161subsidies receivable

14 120 1 material procurement

151211raw materials

16 122 1 packaging

17 123 1 low-value consumables

18 1232 material cost variance

19 124 1 homemade semi-finished products

20 1243 spot

2 1 1244 commodity purchase and sale price difference

22 125 1 entrusted processing materials

23 126 1 consignment goods

24 127 1 consignment goods.

25 128 1 inventory depreciation reserve

26 129 1 installment goods.

27 130 1 prepaid expenses

28 140 1 long-term equity investment

140 10 1 stock investment

140 102 Other equity investments

29 1402 long-term debt investment

14020 1 bond investment

140202 other debt investment

30 142 1 long-term investment impairment reserve

3 1 143 1 entrusted loan

143 10 1 principal

143 102 interest

143 103 impairment reserve

32 150 1 fixed assets

33 1502 accumulated depreciation

34 1505 provision for impairment of fixed assets

35 160 1 engineering materials

160 10 1 special materials

160 102 special equipment

160 103 advance payment for large equipment

160 104 production tools and appliances

36 1603 Construction in progress

37 1605 Provision for impairment of construction in progress

38 170 1 Liquidation of Fixed Assets

39 180 1 intangible assets

40 1805 intangible assets impairment reserve

4 1 18 15 did not confirm the financing cost.

42 190 1 Long-term deferred expenses

43 19 1 1 Loss and overflow of property to be treated

1911kloc-0/loss and surplus of current assets to be handled.

19 1 102 loss and surplus of fixed assets to be handled.

Two. debt

442 10 1 short-term loans

452 1 1 1 notes payable

462 12 1 accounts payable

472 13 1 accounts received in advance

482 14 1 consignment payment

492 15 1 wages payable

502 153 benefits payable

5 12 16 1 dividend payable

522 17 1 tax payable

2 17 10 1 VAT payable

217101kloc-0/input tax

2 17 10 102 paid taxes

2 17 10 103 Transfer out unpaid VAT

2 17 10 104 tax relief

2 17 10 105 output tax

2 17 10 106 export tax rebate

2 17 10 107 input tax transfer-out

2 17 10 108 export tax rebate for domestic products

2 17 10 109 Transfer-out overpaid VAT

2171010 unpaid value-added tax

2 17 102 business tax payable

2 17 103 consumption tax payable

2 17 104 resource tax payable

2 17 105 income tax payable

2 17 106 land value-added tax payable

2 17 107 shall pay the urban maintenance and construction tax.

2 17 108 Property tax payable

2 17 109 payable land use tax

2 17 1 10 Travel tax payable

Personal income tax payable 217111

532 176 Other payables

542 18 1 other payables

552 19 1 accrued expenses

56220 1 value of assets to be transferred

5722 1 1 estimated liabilities

58230 1 Long-term loans

5923 1 1 bonds payable

23 1 10 1 face value of bonds

23 1 102 bond premium

23 1 103 bond discount

23 1 104 accrued interest

60232 1 long-term payables

6 1233 1 special payables

62234 1 deferred tax

Third, the owner's equity category

633 10 1 paid-in capital (or share capital)

643 103 Return of investment

653 1 1 1 capital reserve

3111kloc-0/capital (or equity) premium

Reserve for non-cash assets accepted for donation 3 1 102

3 1 1 103 Accept cash donations.

3 1 1 104 preparation for equity investment

3 1 1 105 fund transfer

3 1 1 106 translation difference of foreign currency funds

3 1 1 107 Other capital reserve

663 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

3 12 104 Reserve Fund

3 12 105 Enterprise Development Fund

3 12 106 return on investment profits

673 13 1 profit this year

683 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 14 104 withdrawal of reserve fund

3 14 105 Withdrawal of Enterprise Development Fund

3 14 106 Withdrawal of employee bonus and welfare fund.

3 14 107 return on investment profits

3 14 108 preferred stock dividends payable

3 14 109 Withdrawal of surplus reserve

3 14 1 10 Common stock dividends payable

314111common stock converted into capital (or equity) dividend

3 14 1 15 undistributed profit

Fourth, the cost category.

694 10 1 production cost

4 10 10 1 basic production cost

4 10 102 auxiliary production cost

704 105 manufacturing cost

7 14 107 labor cost

Verb (abbreviation of verb) profit and loss category

725 10 1 main business income

735 102 other business income

74520 1 investment income

755203 subsidy income

76530 1 non-operating income

77540 1 main business cost

785402 Main business taxes and surcharges

795405 Other business expenses

80550 1 operating expenses

8 15502 management fees

825503 financial expenses

83560 1 non-operating expenses

84570 1 income tax

Annual profit and loss adjustment before 85580 1