001 ÏÖ½ð Cash on hand 

1002 ÒøÐдæ¿î Cash in bank

1009 ÆäËû»õ±Ò×ʽð Other monetary fund

100901 ÍⲺ´æ¿î Deposit in other cities

100902 ÒøÐб¾Æ± Cashier's cheque

100903 ÒøÐлãƱ Bank draft

100904 ÐÅÓÿ¨ Credit card

100905 ÐÅÓñ£Ö¤½ð Deposit to creditor

100906 ´æ³öͶ×Ê¿î Cash in investing account 

1101 ¶ÌÆÚͶ×Ê Short-term investments

110101 ¹ÉƱ Short-term stock investments

110102 ծȯ Short-term bond investments

110203 »ù½ð Short-term fund investments

110110 ÆäËû Other short-term investments

1102 ¶ÌÆÚͶ×ʵø¼Û×¼±¸ Provision for loss on decline in value of short-term investments

1111 Ó¦ÊÕƱ¾Ý Notes receivable

1121 Ó¦ÊÕ¹ÉÀû Dividends receivable

1131 Ó¦ÊÕÕÊ¿î Accounts receivable

1133 ÆäËûÓ¦ÊÕ¿î Other receivable 

1141 »µÕË×¼±¸ Provision for bad debts

1151 Ô¤¸¶ÕË¿î Advance to suppliers

1161 Ó¦ÊÕ²¹Ìù¿î Subsidy receivable

1201 Îï×ʲɹº Materials purchased

1211 Ô­²ÄÁÏ Raw materials

1221 °ü×°Îï Containers

1231 µÍÖµÒ׺ÄÆ· Low cost and short lived articles

1232 ²ÄÁϳɱ¾²îÒì  Cost variances of material

1241 ×ÔÖÆ°ë³ÉÆ· Semi-finished products

1243 ¿â´æÉÌÆ· Merchandise inventory  

1244 ÉÌÆ·½øÏú²î¼Û Margin between selling and purchasing price on merchandise

1251 ίÍмӹ¤Îï×Ê Material on consignment for further processing

1261 ίÍдúÏúÉÌÆ· Goods on consignment- out

1271 ÊÜÍдúÏúÉÌÆ· Goods on consignment-in

1281 ´æ»õµø¼Û×¼±¸ Provison for impairment of inventories

1291 ·ÖÆÚÊÕ¿î·¢³öÉÌÆ· Goods on instalment sales

1301 ´ý̯·ÑÓà Prepaid expense

1401 ³¤ÆÚ¹ÉȨͶ×Ê Long-term equity investments

140101 ¹ÉƱͶ×Ê Long-term stock investments

140102 ÆäËû¹ÉȨͶ×Ê Other long-term equity investments

1402 ³¤ÆÚծȨͶ×Ê Long-term debt investments

140201 ծȯͶ×Ê Long-term bond investments

140202 ÆäËûծȨͶ×Ê Other long-term debt investments

1421 ³¤ÆÚͶ×ʼõÖµ×¼±¸ Provison for impairment of long-term investments 

1431 ίÍдû¿î Entrusted loan

143101 ±¾½ð Principal of entrusted loan

143102 ÀûÏ¢ Interest of entrusted loan

143103 ¼õÖµ×¼±¸ Provision for impairment of entrusted loan 

1501 ¹Ì¶¨×ʲú Fixed assets-cost 

1502 ÀÛ¼ÆÕÛ¾É Accumulated depreciation

1505 ¹Ì¶¨×ʲú¼õÖµ×¼±¸ Provision for impairment of fixed assets

1601 ¹¤³ÌÎï×Ê Construction material

160101 רÓòÄÁÏ Specific purpose materials

160102 רÓÃÉ豸 Specific purpose equipments

160103 Ô¤¸¶´óÐÍÉ豸¿î Prepayments for major equipments

160104 ΪÉú²ú×¼±¸µÄ¹¤¾ß¼°Æ÷¾ß Tools and instruments prepared for production

1603 ÔÚ½¨¹¤³Ì Construction in process

1605 ÔÚ½¨¹¤³Ì¼õÖµ×¼±¸ Provision for impairment of construction in process

1701 ¹Ì¶¨×ʲúÇåÀí Disposal of fixed assets

1801 ÎÞÐÎ×ʲú Intangible assets

1815 δȷÈÏÈÚ×Ê·ÑÓà Unrecognized finacing charges

1901 ³¤ÆÚ´ý̯·ÑÓà Long-term deferred expenses

1911 ´ý´¦Àí²Æ²úËðÒç Profit & loss of assets pending disposal

191101 ´ý´¦ÀíÁ÷¶¯×ʲúËðÒç Profit & loss of current-assets pending disposal

191102 ´ý´¦Àí¹Ì¶¨×ʲúËðÒç Profit & loss of  fixed assets pending disposal

2101 ¶ÌÆÚ½è¿î Short-term loans

2111 Ó¦¸¶Æ±¾Ý Notes payable

2121 Ó¦¸¶ÕË¿î Accounts payable

2131 Ô¤ÊÕÕË¿î Advance from customers 

2141 ´úÏúÉÌÆ·¿î Accounts of consigned goods

2151 Ó¦¸¶¹¤×Ê Wages payable

2153 Ó¦¸¶¸£Àû·Ñ Welfare payable

2161 Ó¦¸¶¹ÉÀû Dividends payable

2171 Ó¦½»Ë°½ð Taxes payable

217101 Ó¦½»Ôöֵ˰ Value added tax payable

21710101 ½øÏîË°¶î Input VAT

21710102 Òѽ»Ë°½ð Payment of VAT

21710103 ת³öδ½»Ôöֵ˰ Outgoing of unpaid VAT

21710104 ¼õÃâË°¿î VAT relief

21710105 ÏúÏîË°¶î Output VAT

21710106 ³ö¿ÚÍËË° Refund of VAT for export

21710107 ½øÏîË°¶îת³ö Outgoing of input VAT

21710108 ³ö¿ÚµÖ¼õÄÚÏú²úÆ·Ó¦ÄÉË°¶î Merchandise VAT from expert to domestic saling 

21710109 ת³ö¶à½»Ôöֵ˰ Outgoing of over-paid VAT

217102 δ½»Ôöֵ˰ Unpaid VAT

217103 Ó¦½»ÓªÒµË° Business tax payable

217104 Ó¦½»Ïû·ÑË° Consumer tax payable

217105 Ó¦½»×ÊÔ´Ë° Tax on natural resources payable

217106 Ó¦½»ËùµÃË° Income tax payable

217107 Ó¦½»ÍÁµØÔöֵ˰ Land appreciation tax payable

217108 Ó¦½»³ÇÊÐά»¤½¨ÉèË° Urban maintainence and construction tax payable

217109 Ó¦½»·¿²úË° Real estate tax payable

217110 Ó¦½»ÍÁµØʹÓÃË° Land use tax payable

217111 Ó¦½»³µ´¬Ê¹ÓÃË° Vehicle and vessel usage tax payable

217112 Ó¦½»¸öÈËËùµÃË° Personal income tax payable

2176 ÆäËûÓ¦½»¿î Other fund payable

2181 ÆäËûÓ¦¸¶¿î Other payables 

2191 Ô¤Ìá·ÑÓà Accured expenses

2201 ´ýת×ʲú¼ÛÖµ Pending transfer value of assets 

2211 Ô¤¼Æ¸ºÕ® Estimable libilities

2301 ³¤ÆÚ½è¿î Long-term loans

2311 Ó¦¸¶Õ®È¯ Bonds payable

231101 ծȯÃæÖµ Par value of bond

231102 ծȯÒç¼Û Bond premium

231103 ծȯÕÛ¼Û Bond discount

231104 Ó¦¼ÆÀûÏ¢ Accured bond interest

2321 ³¤ÆÚÓ¦¸¶¿î Long-term payable

2331 רÏîÓ¦¸¶¿î Specific account payable

2341 µÝÑÓË°¿î Deferred tax

3101 ʵÊÕ×ʱ¾(»ò¹É±¾£© Paid-in capital£¨or share capital)

3103 Òѹ黹Ͷ×Ê Retired capital

3111 ×ʱ¾¹«»ý Capital reserve

311101 ×ʱ¾£¨»ò¹É±¾£©Òç¼Û Capital (or share captical) premium

311102 ½ÓÊܾèÔù·ÇÏÖ½ð×ʲú×¼±¸ Restricted capital reserve of non-cash assets donation received

311103 ½ÓÊÜÏÖ½ð¾èÔù Reserve of cash donation received 

311104 ¹ÉȨͶ×Ê×¼±¸ Restricted  capital reserve of equity  investments

311105 ²¦¿îתÈë Government grants received 

311106 Íâ±Ò×ʱ¾ÕÛËã²î¶î Foreign currency capital conversion difference

311107 ÆäËû×ʱ¾¹«»ý  Other capital reserve

3121 Ó¯Ó๫»ý Surplus reserve

312101 ·¨¶¨Ó¯Ó๫»ý Statutory surplus reserve

312102 ÈÎÒâÓ¯Ó๫»ý Discretionary earning surplus

312103 ·¨¶¨¹«Òæ½ð Statutory public welfare fund

312104 ´¢±¸»ù½ð Reserve fund

312105 ÆóÒµ·¢Õ¹»ù½ð Enterprise development fund

312106 ÀûÈó¹é»¹Í¶×Ê Profit return for investment

3131 ±¾ÄêÀûÈó Profit & loss summary

3141 ÀûÈó·ÖÅä Distribution profit

314101 ÆäËûתÈë Other adjustments

314102 ÌáÈ¡·¨¶¨Ó¯Ó๫»ý½ð Extract for statutory surplus reserve

314103 ÌáÈ¡·¨¶¨¹«Òæ½ð Extract for statutory public welfare fund

314104 ÌáÈ¡´¢±¸»ù½ð Extract for reserve fund

314105 ÌáÈ¡ÆóÒµ·¢Õ¹»ù½ð Extract for enterprise development fund

314106 ÌáÈ¡Ö°¹¤½±Àø¼°¸£Àû»ù½ð Extract for  staff bonus and welfare fund

314107 ÀûÈó¹é»¹Í¶×Ê Profit return of capital invested

314108 Ó¦¸¶ÓÅÏȹɹÉÀû Preference share dividend payable

314109 ÌáÈ¡ÈÎÒâÓ¯Ó๫»ý Extract for discretionary earning surplus

314110 Ó¦¸¶ÆÕͨ¹É¹ÉÀû Ordinary share dividend payable

314111 ת×÷×ʱ¾£¨»ò¹É±¾£©µÄÆÕͨ¹É¹ÉÀû Ordinary share dividend transfer to capital(or share)

314115 δ·ÖÅäÀûÈó Undistributed profit

4101 Éú²ú³É±¾ Cost of production

410101 »ù±¾Éú²ú³É±¾ Basic production cost

410102 ¸¨ÖúÉú²ú³É±¾ Auxiliary production cost

4105 ÖÆÔì·ÑÓÃ Manufacturing overheads

4107 ÀÍÎñ³É±¾ Labor cost

5101 Ö÷ÓªÒµÎñÊÕÈë Sales revenue

5102 ÆäËûÒµÎñÊÕÈë Revenues from other operations

5201 Ͷ×ÊÊÕÒæ Investment income

5203 ²¹ÌùÊÕÈë Subsidy income

5301 ÓªÒµÍâÊÕÈë Non-operating profit

5401 Ö÷ÓªÒµÎñ³É±¾ Cost of sales

5402 Ö÷ÓªÒµÎñË°½ð¼°¸½¼Ó Sales tax

5405 ÆäËûÒµÎñÖ§³ö Cost of other operations

5501 ÓªÒµ·ÑÓÃ Operating expenses

5502 ¹ÜÀí·ÑÓà General and administrative expenses

5503 ²ÆÎñ·ÑÓà Financial expenses

5601 ÓªÒµÍâÖ§³ö Non-operating expenses

5701 ËùµÃË° Income tax

5801 ÒÔÇ°Äê¶ÈËðÒæµ÷Õû Prior period profit & loss adjustment