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 Cashier?s cheque 100903 Bank draft 100904 Credit card 100905 L/C Guarantee deposits 100906 Refundable deposits
1101 Short-term investments 110101 Stock Short-term investments - stock 110102 Bonds Short-term investments - corporate bonds 110103 Fund Short -term investments - corporate funds 110110 Other Short-term investments - other
1102 Short-term investments falling price reserves
Account receivable
1111 Note receivable
Bank 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 Self-made semi-finished goods
1243 Finished goods in stock
1244 Difference between purchase and sale of goods
s between purchasing and selling price
1251 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 prepaid expenses
Long-term investment
1401 Long-term investment on stocks 140101 Investment on stocks stocks 140102 Other investment on stocks
1402 Long-term investment on bonds 140201 Investment on bonds 140202 Other investment on bonds
1421 Long-term investment Long-term investments depreciation reserves
Stock rights investment depreciation reserves
Debt investment depreciation 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
Transportation facilities
Instruments and implement
1502 Accumulated depreciation
1505 Fixed assets depreciation reserves
Building/structure depreciation reserves
Machinery equipment depreciation reserves
1601 Engineering Materials Pro
ject goods and material 160101 Special-purpose material 160102 Special-purpose equipment 160103 Prepayments for equipment 160104 Preparative instruments and implement for fabricate
1603 Under construction 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
CopyrightCopyrights
Land use rights Tenure
Goodwill
1805 Intangible Assets depreciation reserves
Patent rights reduction Patent rights depreciation reserves
Trademark rights depreciation reserves
1815 Unacknowledged financial charges
Pending property losses and losses Wait deal assets loss or income
1901 Long-term deferred and prepaid expenses
1911 Wait deal assets loss or income 191101 Pending loss or loss of current assets Wait deal intangible assets loss or income 191102 Wait deal fixed assets loss or income
2. Liability Liability
Short-term liability Current liability
2101 Short-term borrowing
2111 Notes payable
Bank acceptance
Commercial acceptance Trade acceptance
2121 Accounts payableAccount
t payable
2131 Deposit received
2141 Proxy sale goods revenue
2151 Accrued wages
2153 Accrued welfarism
2161 Dividends payable
2171 Tax payable 217101 Value added tax payable 21710101 Withholdings on VAT 21710102 Paying tax 21710103 Unpaid VAT changeover 21710104 Tax deduction 21710105 Substituted money on VAT 21710106 Tax reimbursement for export 21710107 Input tax transfer Changeover withnoldings on VAT 21710108 Export deduction Amount of tax payable on domestically sold products Export deduct domestic sales goods tax 21710109 Overpaid VAT changeover 21710110 Unpaid VAT 217102 Business tax payable 217103 Consumption tax payable 217104 Resources tax payable 217105 Income tax payable 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 Vehicles and vessels Vehicle and vessel usage license plate tax (VVULPT) payable 217111 Personal income tax payable
2176 Other fund in conformity with paying
2181 Other payable Other payables
2191 Drawing expense in advance
Other liabilities
2201 Pending changerover assets value
2211 Anticipation liabilities
Long-term 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 Bonds 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 account payable due within one year within one year
Long-term account payable over one year
2331 Special payable
Expired within one year Long-term special payable due within one year
Long-term special payable due over one year
2341 Deferred taxes Deferral taxes
3. OWNERS? EQUITY
Capital
3101 Paid-up capital (or stock)
Paid-up capital
Paid-up stock
3103 Investment Returned
Paid-up stock
>3111 Capital reserve 311101 Capital (or Stock) premium Cpital (or Stock) premium 311102 Receive non-cash donate reserve 311103 Equity investment reserve Stock right investment reserves 311105 Transfer allocation to Allocate sums changeover in 311106 Foreign currency capital 311107 Other capital reserve
3121 Surplus reserves 312101 Legal surplus 312102 Free surplus reserves 312103 Legal public welfare fund 312104 Reserve fund Reserve fund 312105 Enterprise development
Fund Enterprise expansion fund 312106 Profits capitalizad on return of investment
Profits
3131 Current year profits
3141 Profit distribution 314101 Other chengeover in 314102 Withdrawal legal surplus 314103 Withdrawal legal public welfare funds 314104 Withdrawal reserve fund 314105 Withdrawal reserve for business expansion 314106 Withdrawal staff reward and welfare fund 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 Converted to capital Common Stock dividends change to assets (or stock) 314115 Undistributed profit
IV. 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
Welfare fee Employee benefits/welfare
Conference fee Coferemce
Overtime meal fee Special duties
Inner city transportation fee Business traveling
Communication fee Correspondence
Telephone Correspondence
Water and Steam
Taxes and dues
Rent
Management fee Mai
ntenance
Vehicles maintenance
Vehicles maintenance
Training feeEducation and training
Reception feeEntertainment
Books and printing fees
Transpotation
Insurance premium
Payment Commission
Sundry charges
Depreciation expense
Article of consumption
Labor protection fees
Loss due to seasonal shutdown on seasonality cessation
4107 Service costs
5. Profit and loss
Income
Business income OPERATING INCOME
5101 Prime operating revenue
Sales revenue
Service revenue
5102 Other operating revenue revenue
Sales materials
Purchase and sale agency
Wrappage lease
Income from transfer of asset use rights Remise right of assets revenue
Reimbursement of income tax
Other revenue
5201 Investment income
Short-term investment income Current investment income
Long-term investment income
Withdrawal of entrust loan reserves
5203 Subsidize revenue
Subsidize revenue from country
Other subsidize revenue
5301 Non-operating income NON-OPERATING INCOME
Non-monetary Non-cash deal income
Cash overage
Net income on disposal of fixed assets
Income from the sale of intangible assets on sales of intangible assets
Fixed assets inventory profit
<p>Net amercement income
Outlay
Business expenses Revenue charges
5401 Main business costs Operating costs
Products 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 material sale
Other cost of service
Other tax and associate charge
Expenses
5501 Operating expenses
Consignment commission charge
Transpotation
Insurance premium
Exhibition fees
Advertising fees
5502 Administrative expenses
Staff Salaries
Repair charge
Article of consumption
Office allowance
Traveling expense
Labor union expenditure
Research and development expense
Employee benefits/welfare
Personnel education
Unemployment insurance
Labor insurance
Medical insurance
Coferemce
Intermediary organs fees
Consult fees
Legal cost
Business Entertainment expensesBusiness entertainment
Technology transfer fees
Mineral resource compensation feesMin
eral resources compensation fees
Pollution discharge fees
Housing property tax
Vehicle and vessel usage license plate tax (VVULPT)
Land use taxTenure tax