Current assets Current assets
Money funds Cash and cash equivalents
1001 Cash Cash
1002 Bank deposits Cash in bank
1009 Other money funds Other cash and cash equivalents
100901 外埠存款 Other city Cash in bank 100902 Bank cashier's cheque 100903 Bank draft 100904 credit card Credit card 100905 L/C Guarantee deposits 100906 Refundable deposits1101 Short-term investments
110101 Stocks Short-term investments - stocks 110102 Bonds Short-term investments - corporate bonds 110103 Funds Short-term investments - corporate funds 110110 Other Short-term investments - other1102 Short-term investments falling price reserves
Account receivable
1111 Note receivable Note receivable
Bank acceptance Bank acceptance
Commercial acceptance Trade acceptance
1121 Dividend receivable Dividend receivable
1122 Interest receivable Interest receivable
1131 Account receivable Account receivable
1133 Other notes receivable
1141 Bad debt reserves
1151 Advance money Advance money
1161 Cover deficit by state subsidies of receivable
Inventories
1201 Supplies purchasing
< p>1211 Raw materials1221 Wrappage
1231 Low-value consumable goods
1232 Materials cost variance
1241 Self-made Semi-Finished goods
1243 Inventory goods Finished goods
1244 Commodity purchasing and selling price Differences between purchasing and selling price
1251 Entrusted processing Material Work in process - outsourced
1261 Commissioned goods Trust to and sell the goods on a commission basis
1271 Commissioned goods Commissioned and sell the goods on a 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 140102 Other stocks 140101 stocks 140102 Other investment on stocks Other investment on stocks1402 Long-term investment on bonds
140201 Investment on bonds 140202 Other investment on bonds1421 Long-term investments depreciation reserves
Equity investment depreciation reserves
Stock rights investment Stock rights investment depreciation reserves
Bcreditor?s rights investment depreciation reserves
1431 Entrust loans
143101 Principal Principal 143102 Interest 143103 Depreciation reserves1501 Fixed assets Fixed assets
Housing Building
Building Structure
Machine equipment
Transportation facilities
Tools and implements Instruments and implement
1502 Accumulated depreciation
1505 Fixed assets impairment reserves
Fixed assets
Housing
Building
Structure
1505 Fixed assets depreciation reservesBuilding/structure depreciation reserves
Machine equipment depreciation reserves
Machinery equipment depreciation reserves
1601 Project goods and material
160101 Special-purpose material 160102 Special- purpose equipment 160103 Prepayments for equipment 160104 Preparative instruments and implement for fabricate1603 Construction-in-process
Installation works
Erection works
Erecting equipment-in-process
Technical innovation project project
General overhaul project
1605 Construction-in-process depreciation reserves
1701 Liquidation of fixed assets
1605 Construction-in-process depreciation reserves
1607 Liquidation of fixed assets
1801 Intangible assets
Patents
Non-patents Non-Patents
Trademarks Trademarks, Trade names
Copyrights CopyrightsLand Use Rights Tenure
Goodwill
1805 Intangible Assets depreciation reserves 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
1901 Wait deal current assets loss or income
1901 Wait deal current assets loss or income
1911 Wait deal current assets loss or income
1912 Wait deal current assets loss or income <
191101 Wait deal intangible assets loss or income 191102 Wait deal fixed assets loss or incomeLiability
Short-term liabilities Current liability
< Current liability2101 Short-term borrowing
2111 Notes payable
Bank acceptance
Commercial acceptance
Trade acceptance
2121 Account payable
2131 Deposit received
2141 Proxy sale goods revenue
2151 Accrued wages
Wages
2151 Accrued wages
2153 Welfare payable Accrued welfarism
2161 Dividends payable
2171 Tax payable Tax payable
217101 Value added tax payable 21710101 Input Tax Withholdings on VAT 21710102 Tax paid Paying tax 21710103 Unpaid VAT changeover 21710104 Tax deduction 21710105 Substituted money on VAT 21710106 Tax reimbursement for export 21710107 Input tax amount changeover Changeover withnoldings on VAT 21710109 Overpaid VAT changeover 21710110 Unpaid VAT 217102 Business tax payable 217102 Business tax payable Business tax payable 217103 Consumption tax payable Consumption tax payable 217104 Resources tax payable Resources tax payable 217105 Income tax payable Income tax payable 217106 Land value added tax payable 217107 Land value added tax payable 217108 Land value added tax payable 217107 Urban maintenance and construction tax payable Tax for maintaining and building cities payable 217108 Property tax payable Housing property tax payable 217109 Tenure tax payable 217110 Vehicle and vessel usage license plate tax(VVULPT) payable 217111 Personal income tax payable2176 Other fund in conformity with paying
2181 Other payables Other payables
2191 Drawing expense in advance
2129 expense in advance
Other liabilities Other liabilities
2201 Pending changerover assets value
2211 Anticipation liabilities
2301 Long-term loans
Long-term loans due within one year
Long-term loans due over one year
Long-term loans due over one year
2311 Bonds payable
231101 Bond face value Face value, Par value 231102 Bond premium Premium on bonds 231103 Bond discount on bonds 231104 Accrued interest2321 Long-term account payable Long-term account payable
Financial lease payable Accrued financial lease outlay
Long-term accounts payable due within one year Payable Long-term account payable due within one year
Long-term account payable due over one year
2331 Special payable Special payable
Long-term special payable due within one year
Long-term special payable due over one year
2341 Deferred taxes
Deferred taxes
Deferred taxes
Deferred taxes
Deferred taxes
III. OWNERSHIP EQUITY OWNERSHIP EQUITY
Capital Capita
3101 Paid-up capital (or stock)
Paid-up capital Paicl-up capital
Paid-up stock Paid-up capital
Paid-up capital
Paid-up stock stock
3103 Investment Returned
Property
3111 Capital reserve Capital reserve
311101 Cpital(or Stock) premium 311102 Receive Receive non-cash donate reserve 311103 Stock right investment reserves 311105 Allocate sums changeover in 311106 Foreign currency capital translation differences Foreign currency capital 311107 Other capital reserve Other capital reserve3121 Surplus reserves
312101 Legal surplus legal surplus 312102 Arbitrary surplus reserves Free surplus reserves 312103 Legal public welfare fund 312104 Reserve fund 312105 Enterprise expension fund 312106 Profits capitalizad on return of investmentProfits
3131 Current year profits
3141 Profit distribution
314101 Other distribution 314101 Other chengeover in 314102 Withdrawal of legal surplus 314103 Withdrawal of legal public welfare funds 314104 Withdrawal of legal public welfare fundsProfits
3131 Current year profits
3141 Profits distribution funds
314104 Withdrawal reserve fund 314105 Withdrawal reserve for business expansion 314106 Withdrawal staff and workers? Withdrawal of staff and workers? bonus and welfare fund 314107 Profits capitalizad on return of investment 314108 Preferred stock dividends payable 314109 Withdrawal of the enterprise development fund 314109 Withdrawal of any surplus Withdrawal of other common accumulation fund 314110 Common Stock dividends payable 314111 Common Stock dividends change to capital (or equity) 314111 Common Stock dividends change to capital (or equity) 314109 Common Stock dividends change to capital (or equity) 314115 Undistributed profit Undistributed profit4. Cost
4101 Cost of manufacture
410101 Base cost of manufacture
410102 Auxiliary cost of manufacture4105 Manufacturing overhead
Materials Materials
Executive Salaries
Bonus Wages
Retirement allowance
Subsidy Bonus
Outsourcing fee
Welfare Employee benefits/welfare
Conference fee Coferemce
Overtime meal fee Special duties
Transportation within the city Business traveling
Correspondence
Telephone Correspondence
Water and Steam
Taxes and dues
Rental Rent
Maintenance
Vehicle maintenance
Operating expenses
Overtime meals Special duties
City transportation
Fuel Vehicles maintenance
Training Education and training
Hospitality Entertainment
Books and printing
Transpotation
Freight Transpotation
Insurance premium
Commission
Sundry charges
Depreciation expense
Machinery consumption Article of consumption
Labor protection fees
Loss on seasonality cessation
4107 Labor costs Service costs
V. Profit and loss Profit and loss
Income Income
OPERATING INCOME
5101 Prime operating revenue
Product sales revenue Sales revenue
Service revenue Service revenue
5102 Other operating revenue Other operating revenue
Sales materials
Sales on behalf of purchasers
Wrapping lease
Revenue from the right to use assets Remise right of assets revenue
Reimbursement of income tax
Other revenue
5201 Investment income
Short-term investment revenue Current investment income
Long-term investment income
Withdrawal of entrust loans reserves
5203 Subsidize revenue Subsidize revenue
Subsidize revenue from country
Other subsidize revenue
5301 Non-operating income NON-OPERATING INCOME
Non-cash deal incomeCash overage
Net income on disposal of fixed assets
Income on sales of intangible assets
Income on sale of intangible assets
Fixed assets inventory profit
Net amercement income
Expenses Outlay
Operational expenses Revenue charges
5401 Operating costs
Cost of goods sold
Cost of service
5402 Tax and associate charge
Operating tax Sales tax
Consumption tax
City maintenance and construction tax Tax for maintaining and building cities
Resource tax Resources tax
Land value-added tax Increment tax on land value
5405 Other business expense Other cost of material sale
Other cost of service
Other tax and associate charge
Other tax and associate charge
Resource tax
Resource tax
Land value-added tax Other tax and associate charge
Expenses
5501 Operating expenses
Consignment commission charge
Transpotation
Other cost of material sale
Other cost of service
Other cost of labor Transpotation
Insurance premium
Exhibition fees
Advertising fees
5502 Administrative expenses Adminisstrative expenses
Staff SalariesRepair charge
Amortization of Article of consumption
Office allowance
Travelling expense
Research and development expense
Employee benefits/welfare
Employee education expenses Personnel education
Unemployment insurance
Labor insurance
Medical insurance
Conference fee Coferemce
Intermediary organs
Employee benefits/welfare
Employee education expense
Consult fees
Legal cost
Business entertainment
Technology transfer fees
Mineral resources compensation fee
Mineral resources compensation fee
Mineral resources compensation fee
Mineral resources compensation fee
Pollution discharge fees
Housing property tax
Vehicle and vessel usage license plate tax (VVUL)
The tax is a tax on the use of vehicles and vessels. usage license plate tax(VVULPT)
Land use tax Tenure tax