1002 銀行存款 Cash in Bank
1015 其他貨幣資金 Other cash and cash equivalents
1101 交易性金融資產（短期投資） Held for trading financial assets
1121 應收票據 Note receivable
1122 應收賬款 Account receivable
1123 預付帳款 Account prepaid
1231 其他應收款 Other receivable
123101 應收出口退稅 refund of tax for export receivable
123102 應收補貼款 subsidies of receivable
123199 其他 other
1241 壞賬準備 Bad debt reserves
1321 受托代銷商品 Commissioned and sell the goods on a commission basis
1401 商品采購 merchandise purchase
1403 材料物資 Material
1406 庫存商品 Goods on hand
1407 發出商品（分期收款發出商品） Goods on installment sale
1408 出租商品 Merchandise held for rental
1410 商品進銷差價（包含受托代銷商品差價） Differences between purchasing and selling price
1411 委托加工商品 Materials in outside processing
1412 包裝物及低值易耗品 Wrappage & consumable supplies
141201 包裝物 wrappage
141202 辦公用品 Office supplies
141203 電器家私 electrical home appliance & furnishings
141204 倉儲物品 things for warehouse
1461 存貨跌價準備 Inventory falling price reserves
1501 待攤費用 Deferred and prepaid expenses
150101 租賃費 lease rental
150102 辦公家私 furnishings
150103 養路費 road maintaining fee
150104 裝修費 fit up fee
150199 待轉進項稅 Pending changerover VAT on purchase
15019901 進口待采集 Pending collection import VAT
15019902 普通待認證 Pending attestation VAT
15019903 運費待認證 Pending Transportation VAT
1524 長期股權投資 long term of equity share investment
1601 固定資產 fixed assets
1602 累計折舊 Accumulated depreciation
1603 固定資產減值準備 Fixed assets depreciation reserves
1604 在建工程 Construction-in-process
1606 固定資產清理 Liquidation of fixed assets
1701 無形資產 Intangible assets
170101 商標 Trademarks
1801 長期待攤費用 Long-term deferred and prepaid expenses
1901 待處理財產損益 Assets loss or income in suspense
190101 待處理流動資產損益 Assets loss or income in suspense
190102 待處理固定資產損益 Assets loss or income in suspense
1902 其他長期資產 Other Long Term Assets
190201 特準儲備物資 Physical assets reserve specifically authorized
2001 短期借款 Short term debt
2201 應付票據 Notes payable
2202 應付帳款 Account payable
2205 預收帳款 Deposit received
2211 應付職工薪酬（含福利費） Wages & welfarism payable
2221 應交稅費（含應交稅金和其他應交款） Taxes and dues payable
222101 個人所得稅 individual income tax
222102 應交增值稅 value added tax payable
22210201 進項稅額 VAT on purchase
22210202 已交稅金 VAT paid
22210203 轉出未交增值稅 unpaid VAT changeover
22210204 減免稅額 tax deduction
22210205 銷項稅額 VAT on sales
22210206 進項稅額轉出 changeover VAT on purchase
22210207 轉出多交增值稅 overpaid VAT changeover
22210208 出口退稅 VAT Refund for exported
22210209 出口抵減內銷產品應納稅額 export deduct domestic sales goods tax
222103 未交增值稅 Unpaid VAT
222104 關稅 tariff
222105 應交消費稅 consumption tax payable
222106 應交城市維護建設稅 tax for maintaining and building cities payable
222107 應交所得稅 income tax payable
222108 待抵扣進項稅額 pending deduct VAT on purchase
222109 待調整 pending adjust
222110 其他應交款 other fund in conformity with paying
22211001 應交教育費附加 educational fee payable
2241 其他應付款 Other payables
2401 預提費用 Provision for expenses
2402 特準儲備資金 Fund reserve specifically authorized
2601 長期借款 Long term loans
2602 長期債卷（應付債卷） long term bonds
2801 長期應付款 Long term account payable
2811 專項應付款 Special payable
2901 遞延所得稅負債 Deferred income tax liabilities
2902 住房周轉金 Housing Revolving Funds
4001 實收資本 Paid in capital
4002 資本公積 Capital reserve
400201 資本溢價 Capital premium
4101 盈余公積 Surplus reserves
410101 公益金 Legal public welfare fund
4103 本年利潤 Current year profits
4104 利潤分配 Profit distribution
410401 未分配利潤 undistributed profit
410402 盈余公積補虧 surplus reserves recover loss
410403 提取盈余公積 Withdrawal legal surplus
410404 應付利潤 profit payable
410405 轉作獎金的利潤 profit change to bonus
410406 應交特種基金 special funds payable
410407 歸還借款的利潤 profit return loan
410408 單項留用的利潤 profit reserved for a single item
6001 主營業務收入 Prime operating revenue
6051 其他業務收入 Other operating revenue
6052 代購代銷收入 Income from purchase and sales commission
6061 匯兌損益 Exchange gain or loss
6111 投資收益（包含補貼收入） Investment revenue （include Subsidize revenue）
6301 營業外收入 Non operating revenue
6401 主營業務成本 Operating costs
6402 其他業務支出 Other business expense
6403 代購代銷支出 Expense from purchase and sales commission
6405 營業稅金及附加 Sales tax and extra charges
6601 銷售費用 Operating expenses
660101 財產保險 property insurance
660102 包裝費 packaging fee
660103 報關費 customs charges
660104 商檢費 commodity inspection fee
660105 維修費 repair charge
660106 倉庫租金費 rental for Warehouse
660107 運輸費 carriage charges
660108 倉儲費 storage Fee
660109 汽油費 gasoline
660110 汽車行駛費 car travel fee
660111 差旅費 travel expense
660112 設計費 design fee
660113 辦公費 office allowance
660114 工資 staff salaries
660115 裝卸費 handling charges
660116 廣告費 advertising fee
660199 其他 other
6602 管理費用 Adminisstrative expenses
660201 辦公費 office allowance
660202 停車費 car parking fee
660203 汽油費 gasoline
660204 路橋費 toll charge
660205 電話費 correspondence fee
660206 差旅費 travel expense
660207 印花稅 stamp tax
660208 折舊 depreciation
660209 咨詢費 Consult fee
660210 福利費 welfarism
660211 網絡費 network fee
660212 租賃費 lease rental
660213 工資 staff salaries
660214 業務招待費 business entertainment
660215 低值易耗品攤銷 article of consumption
660216 水電費 utilities
660217 管理費 administrative fee
660218 養路費 toll maintenance fee
660219 交通費
660220 洗車費 car washing fee
660221 廣告費 advertising fee
660222 服務費 clothing fee
660223 審計費 auditing fee
660224 業務宣傳費 business propagandize fee
660225 社保 social security
660299 其他 other
6603 財務費用 Finance charge
660301 利息 interest exchange
660302 手續費/工本費 charge for trouble
6711 營業外支出 Nonbusiness expenditure
671101 固定資產減值準備 fixed assets depreciation reserves
6801 所得稅 Income tax
6901 以前年度損益調整 Prior year income adjustment （PYIA）