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1211 ÉÌÆ·´æ»õ merchandise inventory
1212 ¼ÄÏúÉÌÆ· consigned goods
1213 ÔÚ;ÉÌÆ· goods in transit
1219 ±¸µÖ´æ»õµø¼ÛËðʧ allowance for reduction of inventory to market
1221 ÖÆ³ÉÆ· finished goods
1222 ¼ÄÏúÖÆ³ÉÆ· consigned finished goods
1223 ¸±²úÆ· by-products
1224 ÔÚÖÆÆ· work in process
1225 ίÍâ¼Ó¹¤ work in process - outsourced
1226 ÔÁÏ raw materials
1227 ÎïÁÏ supplies
1228 ÔÚ;ÔÎïÁÏ materials and supplies in transit
1229 ±¸µÖ´æ»õµø¼ÛËðʧ allowance for reduction of inventory to market
125 Ô¤¸¶·ÑÓà prepaid expenses
1251 Ô¤¸¶Ð½×Ê prepaid payroll
1252 Ô¤¸¶×â½ð prepaid rents
1253 Ô¤¸¶±£ÏÕ·Ñ prepaid insurance
1254 ÓÃÆ·ÅÌ´æ office supplies
1255 Ô¤¸¶ËùµÃ˰ prepaid income tax
1258 ÆäËüÔ¤¸¶·ÑÓà other prepaid expenses
126 Ô¤¸¶¿îÏî prepayments
1261 Ô¤¸¶»õ¿î prepayment for purchases
1268 ÆäËüÔ¤¸¶¿îÏî other prepayments
128~129 ÆäËüÁ÷¶¯×ʲú other current assets
1281 ½øÏî˰¶î VAT paid ( or input tax)
1282 ÁôµÖ˰¶î excess VAT paid (or overpaid VAT)
1283 Ôݸ¶¿î temporary payments
1284 ´ú¸¶¿î payment on behalf of others
1285 Ô±¹¤½èÖ§ advances to employees
1286 ´æ³ö±£Ö¤½ð refundable deposits
1287 ÊÜÏÞÖÆ´æ¿î certificate of deposit-restricted
1291 µÝÑÓËùµÃ˰×ʲú deferred income tax assets
1292 µÝÑÓ¶Ò»»Ëðʧ deferred foreign exchange losses
1293 ÒµÖ÷(¹É¶«)ÍùÀ´ owners(stockholders) current account
1294 ͬҵÍùÀ´ current account with others
1298 ÆäËüÁ÷¶¯×ʲú-ÆäËü other current assets - other
13 »ù½ð¼°³¤ÆÚͶ×Ê funds and long-term investments
131 »ù½ð funds
1311 ³¥Õ®»ù½ð redemption fund (or sinking fund)
1312 ¸ÄÁ¼¼°À©³ä»ù½ð fund for improvement and expansion
1313 ÒâÍâËðʧ׼±¸»ù½ð contingency fund
1314 ÍËÐÝ»ù½ð pension fund
1318 ÆäËü»ù½ð other funds
132 ³¤ÆÚͶ×Ê long-term investments
1321 ³¤ÆÚ¹ÉȨͶ×Ê long-term equity investments
1322 ³¤ÆÚծȯͶ×Ê long-term bond investments
1323 ³¤ÆÚ²»¶¯²úͶ×Ê long-term real estate in-vestments
1324 ÈËÊÙ±£ÏÕÏÖ½ð½âÔ¼¼ÛÖµ cash surrender value of life insurance
1328 ÆäËü³¤ÆÚͶ×Ê other long-term investments
1329 ±¸µÖ³¤ÆÚͶ×ʵø¼ÛËðʧ allowance for excess of cost over market value of long-term investments
14~ 15 ¹Ì¶¨×ʲú property , plant, and equipment
141 ÍÁµØ land
1411 ÍÁµØ land
1418 ÍÁµØ-ÖØ¹ÀÔöÖµ land - revaluation increments
142 ÍÁµØ¸ÄÁ¼Îï land improvements
1421 ÍÁµØ¸ÄÁ¼Îï land improvements
1428 ÍÁµØ¸ÄÁ¼Îï -ÖØ¹ÀÔöÖµ land improvements - revaluation increments
1429 ÀÛ»ýÕÛ¾É -ÍÁµØ¸ÄÁ¼Îï accumulated depreciation - land improvements
143 ·¿Îݼ°½¨Îï buildings
1431 ·¿Îݼ°½¨Îï buildings
1438 ·¿Îݼ°½¨Îï -ÖØ¹ÀÔöÖµ buildings -revaluation increments
1439 ÀÛ»ýÕÛ¾É -·¿Îݼ°½¨Îï accumulated depreciation - buildings
144~146 »ú(Æ÷)¾ß¼°É豸 machinery and equipment
1441 »ú(Æ÷)¾ß machinery
1448 »ú(Æ÷)¾ß -ÖØ¹ÀÔöÖµ machinery - revaluation increments
1449 ÀÛ»ýÕÛ¾É -»ú(Æ÷)¾ß accumulated depreciation - machinery
151 ×âÁÞ×ʲú leased assets
1511 ×âÁÞ×ʲú leased assets
1519 ÀÛ»ýÕÛ¾É -×âÁÞ×ʲú accumulated depreciation - leased assets
152 ×âÁÞÈ¨Òæ¸ÄÁ¼ leasehold improvements
1521 ×âÁÞÈ¨Òæ¸ÄÁ¼ leasehold improvements
1529 ÀÛ»ýÕÛ¾É- ×âÁÞÈ¨Òæ¸ÄÁ¼ accumulated depreciation - leasehold improvements
156 δÍ깤³Ì¼°Ô¤¸¶¹ºÖÃÉ豸¿î construction in progress and prepayments for equipment
1561 δÍ깤³Ì construction in progress
1562 Ô¤¸¶¹ºÖÃÉ豸¿î prepayment for equipment
158 ÔÓÏî¹Ì¶¨×ʲú miscellaneous property, plant, and equipment
1581 ÔÓÏî¹Ì¶¨×ʲú miscellaneous property, plant, and equipment
1588 ÔÓÏî¹Ì¶¨×ʲú-ÖØ¹ÀÔöÖµ miscellaneous property, plant, and equipment - revaluation increments
1589 ÀÛ»ýÕÛ¾É- ÔÓÏî¹Ì¶¨×ʲú accumulated depreciation - miscellaneous property, plant, and equipment
16 µÝºÄ×ʲú depletable assets
161 µÝºÄ×ʲú depletable assets
1611 ÌìÈ»×ÊÔ´ natural resources
1618 ÌìÈ»×ÊÔ´ -ÖØ¹ÀÔöÖµ natural resources -revaluation increments
1619 ÀÛ»ýÕÛºÄ -ÌìÈ»×ÊÔ´ accumulated depletion - natural resources
17 ÎÞÐÎ×ʲú intangible assets
171 É̱êȨ trademarks
1711 É̱êȨ trademarks
172 רÀûȨ patents
1721 רÀûȨ patents
173 ÌØÐíȨ franchise
1731 ÌØÐíȨ franchise
174 Öø×÷Ȩ copyright
1741 Öø×÷Ȩ copyright
175 ¼ÆËã»úÈí¼þ computer software
1751 ¼ÆËã»úÈí¼þ computer software cost
176 ÉÌÓþ goodwill
1761 ÉÌÓþ goodwill
177 ¿ª°ì·Ñ organization costs
1771 ¿ª°ì·Ñ organization costs
178 ÆäËüÎÞÐÎ×ʲú other intangibles
1781 µÝÑÓÍËÐݽð³É±¾ deferred pension costs
1782 ×âÁÞÈ¨Òæ¸ÄÁ¼ leasehold improvements
1788 ÆäËüÎÞÐÎ×ʲú-ÆäËü other intangible assets - other
18 ÆäËü×ʲú other assets
181 µÝÑÓ×ʲú deferred assets
1811 ծȯ·¢Ðгɱ¾ deferred bond issuance costs
1812 ³¤ÆÚÔ¤¸¶×â½ð long-term prepaid rent
1813 ³¤ÆÚÔ¤¸¶±£ÏÕ·Ñ long-term prepaid insurance
1814 µÝÑÓËùµÃ˰×ʲú deferred income tax assets
1815 Ô¤¸¶ÍËÐݽð prepaid pension cost
1818 ÆäËüµÝÑÓ×ʲú other deferred assets
182 ÏÐÖÃ×ʲú idle assets
1821 ÏÐÖÃ×ʲú idle assets
184 ³¤ÆÚÓ¦ÊÕÆ±¾Ý¼°¿îÏîÓë´ßÊÕÕÊ¿î long-term notes , accounts and overdue receivables
1841 ³¤ÆÚÓ¦ÊÕÆ±¾Ý long-term notes receivable
1842 ³¤ÆÚÓ¦ÊÕÕÊ¿î long-term accounts receivable
1843 ´ßÊÕÕÊ¿î overdue receivables
1847 ³¤ÆÚÓ¦ÊÕÆ±¾Ý¼°¿îÏîÓë´ßÊÕÕÊ¿î-¹ØÏµÈË long-term notes, accounts and overdue receivables- related parties
1848 ÆäËü³¤ÆÚÓ¦ÊÕ¿îÏî other long-term receivables
1849 ±¸µÖ´ôÕÊ-³¤ÆÚÓ¦ÊÕÆ±¾Ý¼°¿îÏîÓë´ßÊÕÕÊ¿î allowance for uncollectible accounts - long-term notes, accounts and overdue receivables
185 ³ö×â×ʲú assets leased to others
1851 ³ö×â×ʲú assets leased to others
1858 ³ö×â×ʲú -ÖØ¹ÀÔöÖµ assets leased to others - incremental value from revaluation
1859 ÀÛ»ýÕÛ¾É -³ö×â×ʲú accumulated depreciation - assets leased to others
186 ´æ³ö±£Ö¤½ð refundable deposit
1861 ´æ³ö±£Ö¤½ð refundable deposits
188 ÔÓÏî×ʲú miscellaneous assets
1881 ÊÜÏÞÖÆ´æ¿î certificate of deposit - restricted
1888 ÔÓÏî×ʲú -ÆäËü miscellaneous assets - other
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