1001 现金 Cash on hand 

1002 银行存款 Cash in bank

1009 其他货币资金 Other monetary fund

100901 外埠存款 Deposit in other cities

100902 银行本票 Cashier's cheque

100903 银行汇票 Bank draft

100904 信用卡 Credit card

100905 信用保证金 Deposit to creditor

100906 存出投资款 Cash in investing account 

1101 短期投资 Short-term investments

110101 股票 Short-term stock investments

110102 债券 Short-term bond investments

110203 基金 Short-term fund investments

110110 其他 Other short-term investments

1102 短期投资跌价准备 Provision for loss on decline in value of short-term investments

1111 应收票据 Notes receivable

1121 应收股利 Dividends receivable

1131 应收帐款 Accounts receivable

1133 其他应收款 Other receivable 

1141 坏账准备 Provision for bad debts

1151 预付账款 Advance to suppliers

1161 应收补贴款 Subsidy receivable

1201 物资采购 Materials purchased

1211 原材料 Raw materials

1221 包装物 Containers

1231 低值易耗品 Low cost and short lived articles

1232 材料成本差异  Cost variances of material

1241 自制半成品 Semi-finished products

1243 库存商品 Merchandise inventory  

1244 商品进销差价 Margin between selling and purchasing price on merchandise

1251 委托加工物资 Material on consignment for further processing

1261 委托代销商品 Goods on consignment- out

1271 受托代销商品 Goods on consignment-in

1281 存货跌价准备 Provison for impairment of inventories

1291 分期收款发出商品 Goods on instalment sales

1301 待摊费用 Prepaid expense

1401 长期股权投资 Long-term equity investments

140101 股票投资 Long-term stock investments

140102 其他股权投资 Other long-term equity investments

1402 长期债权投资 Long-term debt investments

140201 债券投资 Long-term bond investments

140202 其他债权投资 Other long-term debt investments

1421 长期投资减值准备 Provison for impairment of long-term investments 

1431 委托贷款 Entrusted loan

143101 本金 Principal of entrusted loan

143102 利息 Interest of entrusted loan

143103 减值准备 Provision for impairment of entrusted loan 

1501 固定资产 Fixed assets-cost 

1502 累计折旧 Accumulated depreciation

1505 固定资产减值准备 Provision for impairment of fixed assets

1601 工程物资 Construction material

160101 专用材料 Specific purpose materials

160102 专用设备 Specific purpose equipments

160103 预付大型设备款 Prepayments for major equipments

160104 为生产准备的工具及器具 Tools and instruments prepared for production

1603 在建工程 Construction in process

1605 在建工程减值准备 Provision for impairment of construction in process

1701 固定资产清理 Disposal of fixed assets

1801 无形资产 Intangible assets

1815 未确认融资费用 Unrecognized finacing charges

1901 长期待摊费用 Long-term deferred expenses

1911 待处理财产损溢 Profit & loss of assets pending disposal

191101 待处理流动资产损溢 Profit & loss of current-assets pending disposal

191102 待处理固定资产损溢 Profit & loss of  fixed assets pending disposal

2101 短期借款 Short-term loans

2111 应付票据 Notes payable

2121 应付账款 Accounts payable

2131 预收账款 Advance from customers 

2141 代销商品款 Accounts of consigned goods

2151 应付工资 Wages payable

2153 应付福利费 Welfare payable

2161 应付股利 Dividends payable

2171 应交税金 Taxes payable

217101 应交增值税 Value added tax payable

21710101 进项税额 Input VAT

21710102 已交税金 Payment of VAT

21710103 转出未交增值税 Outgoing of unpaid VAT

21710104 减免税款 VAT relief

21710105 销项税额 Output VAT

21710106 出口退税 Refund of VAT for export

21710107 进项税额转出 Outgoing of input VAT

21710108 出口抵减内销产品应纳税额 Merchandise VAT from expert to domestic saling 

21710109 转出多交增值税 Outgoing of over-paid VAT

217102 未交增值税 Unpaid VAT

217103 应交营业税 Business tax payable

217104 应交消费税 Consumer tax payable

217105 应交资源税 Tax on natural resources payable

217106 应交所得税 Income tax payable

217107 应交土地增值税 Land appreciation tax payable

217108 应交城市维护建设税 Urban maintainence and construction tax payable

217109 应交房产税 Real estate tax payable

217110 应交土地使用税 Land use tax payable

217111 应交车船使用税 Vehicle and vessel usage tax payable

217112 应交个人所得税 Personal income tax payable

2176 其他应交款 Other fund payable

2181 其他应付款 Other payables 

2191 预提费用 Accured expenses

2201 待转资产价值 Pending transfer value of assets 

2211 预计负债 Estimable libilities

2301 长期借款 Long-term loans

2311 应付债券 Bonds payable

231101 债券面值 Par value of bond

231102 债券溢价 Bond premium

231103 债券折价 Bond discount

231104 应计利息 Accured bond interest

2321 长期应付款 Long-term payable

2331 专项应付款 Specific account payable

2341 递延税款 Deferred tax

3101 实收资本(或股本） Paid-in capital（or share capital)

3103 已归还投资 Retired capital

3111 资本公积 Capital reserve

311101 资本（或股本）溢价 Capital (or share captical) premium

311102 接受捐赠非现金资产准备 Restricted capital reserve of non-cash assets donation received

311103 接受现金捐赠 Reserve of cash donation received 

311104 股权投资准备 Restricted  capital reserve of equity  investments

311105 拨款转入 Government grants received 

311106 外币资本折算差额 Foreign currency capital conversion difference

311107 其他资本公积  Other capital reserve

3121 盈余公积 Surplus reserve

312101 法定盈余公积 Statutory surplus reserve

312102 任意盈余公积 Discretionary earning surplus

312103 法定公益金 Statutory public welfare fund

312104 储备基金 Reserve fund

312105 企业发展基金 Enterprise development fund

312106 利润归还投资 Profit return for investment

3131 本年利润 Profit & loss summary

3141 利润分配 Distribution profit

314101 其他转入 Other adjustments

314102 提取法定盈余公积金 Extract for statutory surplus reserve

314103 提取法定公益金 Extract for statutory public welfare fund

314104 提取储备基金 Extract for reserve fund

314105 提取企业发展基金 Extract for enterprise development fund

314106 提取职工奖励及福利基金 Extract for  staff bonus and welfare fund

314107 利润归还投资 Profit return of capital invested

314108 应付优先股股利 Preference share dividend payable

314109 提取任意盈余公积 Extract for discretionary earning surplus

314110 应付普通股股利 Ordinary share dividend payable

314111 转作资本（或股本）的普通股股利 Ordinary share dividend transfer to capital(or share)

314115 未分配利润 Undistributed profit

4101 生产成本 Cost of production

410101 基本生产成本 Basic production cost

410102 辅助生产成本 Auxiliary production cost

4105 制造费用 Manufacturing overheads

4107 劳务成本 Labor cost

5101 主营业务收入 Sales revenue

5102 其他业务收入 Revenues from other operations

5201 投资收益 Investment income

5203 补贴收入 Subsidy income

5301 营业外收入 Non-operating profit

5401 主营业务成本 Cost of sales

5402 主营业务税金及附加 Sales tax

5405 其他业务支出 Cost of other operations

5501 营业费用 Operating expenses

5502 管理费用 General and administrative expenses

5503 财务费用 Financial expenses

5601 营业外支出 Non-operating expenses

5701 所得税 Income tax

5801 以前年度损益调整 Prior period profit & loss adjustment