说明：新准则是在资产负债表中没有了这两个项目，但是平时可以根据需要设置的，待摊费用的期末余额在预付款项项目核算，预提费用期末余额在预收款项项目核算。

　　一、资产类

　　11001 库存现金 cash on hand

　　21002 银行存款 bank deposit

　　51015 其他货币资金 other monetary capital

　　91101 交易性金融资产 transaction monetary assets

　　111121应收票据 notes receivable

　　121122应收账款 account receivable

　　131123预付账款 account prepaid

　　141131应收股利 dividend receivable

　　151132应收利息 accrued interest receivable

　　211231其他应收款 accounts receivable-others

　　221241坏账准备 had debts reserve

　　281401材料采购 procurement of materials

　　291402在途物资 materials in transit

　　301403原材料 raw materials

　　321406库存商品 commodity stocks

　　331407发出商品 goods in transit

　　361412包装物及低值易耗品 wrappage and low value and easily wornoutarticles

　　421461存货跌价准备 reserve against stock price declining

　　451521持有至到期投资 hold investment due

　　461522持有至到期投资减值准备 hold investment due reduction reserve

　　471523可供出售金融资产 financial assets available for sale

　　481524长期股权投资 long-term stock ownership investment

　　491525长期股权投资减值准备 long-term stock ownership investment reduction reserve

　　501526投资性房地产 investment realeastate

　　511531长期应收款 long-term account receivable

　　521541未实现融资收益 unrealized financing income

　　541601固定资产 permanent assets

　　551602累计折旧 accumulated depreciation

　　561603固定资产减值准备permanent assets reduction reserve

　　571604在建工程 construction in process

　　581605工程物资 engineer material

　　591606固定资产清理 disposal of fixed assets

　　601611融资租赁资产 租赁专用 financial leasing assets exclusively for leasing

　　611612未担保余值 租赁专用 unguaranteed residual value exclusively for leasing

　　621621生产性生物资产 农业专用 productive living assets exclusively for agriculture

　　631622生产性生物资产累计折旧 农业专用productive living assets accumulated depreciation exclusively for agriculture

　　641623公益性生物资产 农业专用 non-profit living assets exclusively for agriculture

　　651631油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation

　　661632累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation

　　671701无形资产 intangible assets

　　681702累计摊销 accumulated amortization

　　691703无形资产减值准备 intangible assets reduction reserve

　　701711商誉 business reputation

　　711801长期待摊费用 long-term deferred expenses

　　721811递延所得税资产 deferred income tax assets

　　731901待处理财产损溢 waiting assets profit and loss

　　二、负债类 debt group

　　742001短期借款 short-term loan

　　812101交易性金融负债 transaction financial liabilities

　　832201应付票据 notes payable

　　842202应付账款 account payable

　　852205预收账款 item received inadvance

　　862211应付职工薪酬 employee pay payable

　　872221应交税费 tax payable

　　882231应付股利 dividend payable

　　892232应付利息 interest payable

　　902241其他应付款 other account payable

　　982411预计负债 estimated liabilities

　　992501递延收益 deferred income

　　1002601长期借款 money borrowed for long term

　　1012602长期债券 long-term bond

　　1062801长期应付款 long-term account payable

　　1072802未确认融资费用 unacknowledged financial charges

　　1082811专项应付款 special accounts payable

　　1092901递延所得税负债 deferred income tax liabilities

　　三、共同类

　　1123101衍生工具 derivative tool

　　1133201套期工具 arbitrage tool

　　1143202被套期项目 arbitrage project

　　四、所有者权益类

　　1154001实收资本 paid-up capital

　　1164002资本公积 contributed surplus

　　1174101盈余公积 earned surplus

　　1194103本年利润 profit for the current year

　　1204104利润分配 allocation of profits

　　1214201库存股 treasury stock

　　五、成本类

　　1225001生产成本 production cost

　　1235101制造费用 cost of production

　　1245201劳务成本 service cost

　　1255301研发支出 research and development expenditures

　　1265401工程施工 建造承包商专用 engineering construction exclusively forconstruction contractor

　　1275402工程结算 建造承包商专用 engineering settlement exclusively for construction contractor

　　1285403机械作业 建造承包商专用 mechanical operation exclusively for construction contractor

　　六、损益类

　　1296001主营业务收入 main business income

　　1306011利息收入 金融共用 interest income financial sharing

　　1356051其他业务收入 other business income

　　1366061汇兑损益 金融专用 exchange gain or loss exclusively for finance

　　1376101公允价值变动损益 sound value flexible loss and profit

　　1386111投资收益 income on investment

　　1426301营业外收入 nonrevenue receipt

　　1436401主营业务成本 main business cost

　　1446402其他业务支出 other business expense

　　1456405营业税金及附加 business tariff and annex

　　1466411利息支出 金融共用 interest expense financial sharing

　　1556601销售费用 marketing cost

　　1566602管理费用 managing cost

　　1576603财务费用 financial cost

　　1586604勘探费用 exploration expense

　　1596701资产减值损失 loss from asset devaluation

　　1606711营业外支出 nonoperating expense

　　1616801所得税 income tax

　　1626901以前年度损益调整 prior year profit and loss adjustment