說明：新準則是在資產負債表中沒有了這兩個項目，但是平時可以根據需要設置的，待攤費用的期末余額在預付款項項目核算，預提費用期末余額在預收款項項目核算。

　　一、資產類

　　11001 庫存現金 cash on hand

　　21002 銀行存款 bank deposit

　　51015 其他貨幣資金 other monetary capital

　　91101 交易性金融資產 transaction monetary assets

　　111121應收票據 notes receivable

　　121122應收賬款 account receivable

　　131123預付賬款 account prepaid

　　141131應收股利 dividend receivable

　　151132應收利息 accrued interest receivable

　　211231其他應收款 accounts receivable-others

　　221241壞賬準備 had debts reserve

　　281401材料采購 procurement of materials

　　291402在途物資 materials in transit

　　301403原材料 raw materials

　　321406庫存商品 commodity stocks

　　331407發出商品 goods in transit

　　361412包裝物及低值易耗品 wrappage and low value and easily wornoutarticles

　　421461存貨跌價準備 reserve against stock price declining

　　451521持有至到期投資 hold investment due

　　461522持有至到期投資減值準備 hold investment due reduction reserve

　　471523可供出售金融資產 financial assets available for sale

　　481524長期股權投資 long-term stock ownership investment

　　491525長期股權投資減值準備 long-term stock ownership investment reduction reserve

　　501526投資性房地產 investment realeastate

　　511531長期應收款 long-term account receivable

　　521541未實現融資收益 unrealized financing income

　　541601固定資產 permanent assets

　　551602累計折舊 accumulated depreciation

　　561603固定資產減值準備permanent assets reduction reserve

　　571604在建工程 construction in process

　　581605工程物資 engineer material

　　591606固定資產清理 disposal of fixed assets

　　601611融資租賃資產 租賃專用 financial leasing assets exclusively for leasing

　　611612未擔保余值 租賃專用 unguaranteed residual value exclusively for leasing

　　621621生產性生物資產 農業專用 productive living assets exclusively for agriculture

　　631622生產性生物資產累計折舊 農業專用productive living assets accumulated depreciation exclusively for agriculture

　　641623公益性生物資產 農業專用 non-profit living assets exclusively for agriculture

　　651631油氣資產 石油天然氣開采專用 oil and gas assets exclusively for oil and gas exploitation

　　661632累計折耗 石油天然氣開采專用 accumulated depletion exclusively for oil and gas exploitation

　　671701無形資產 intangible assets

　　681702累計攤銷 accumulated amortization

　　691703無形資產減值準備 intangible assets reduction reserve

　　701711商譽 business reputation

　　711801長期待攤費用 long-term deferred expenses

　　721811遞延所得稅資產 deferred income tax assets

　　731901待處理財產損溢 waiting assets profit and loss

　　二、負債類 debt group

　　742001短期借款 short-term loan

　　812101交易性金融負債 transaction financial liabilities

　　832201應付票據 notes payable

　　842202應付賬款 account payable

　　852205預收賬款 item received inadvance

　　862211應付職工薪酬 employee pay payable

　　872221應交稅費 tax payable

　　882231應付股利 dividend payable

　　892232應付利息 interest payable

　　902241其他應付款 other account payable

　　982411預計負債 estimated liabilities

　　992501遞延收益 deferred income

　　1002601長期借款 money borrowed for long term

　　1012602長期債券 long-term bond

　　1062801長期應付款 long-term account payable

　　1072802未確認融資費用 unacknowledged financial charges

　　1082811專項應付款 special accounts payable

　　1092901遞延所得稅負債 deferred income tax liabilities

　　三、共同類

　　1123101衍生工具 derivative tool

　　1133201套期工具 arbitrage tool

　　1143202被套期項目 arbitrage project

　　四、所有者權益類

　　1154001實收資本 paid-up capital

　　1164002資本公積 contributed surplus

　　1174101盈余公積 earned surplus

　　1194103本年利潤 profit for the current year

　　1204104利潤分配 allocation of profits

　　1214201庫存股 treasury stock

　　五、成本類

　　1225001生產成本 production cost

　　1235101制造費用 cost of production

　　1245201勞務成本 service cost

　　1255301研發支出 research and development expenditures

　　1265401工程施工 建造承包商專用 engineering construction exclusively forconstruction contractor

　　1275402工程結算 建造承包商專用 engineering settlement exclusively for construction contractor

　　1285403機械作業 建造承包商專用 mechanical operation exclusively for construction contractor

　　六、損益類

　　1296001主營業務收入 main business income

　　1306011利息收入 金融共用 interest income financial sharing

　　1356051其他業務收入 other business income

　　1366061匯兌損益 金融專用 exchange gain or loss exclusively for finance

　　1376101公允價值變動損益 sound value flexible loss and profit

　　1386111投資收益 income on investment

　　1426301營業外收入 nonrevenue receipt

　　1436401主營業務成本 main business cost

　　1446402其他業務支出 other business expense

　　1456405營業稅金及附加 business tariff and annex

　　1466411利息支出 金融共用 interest expense financial sharing

　　1556601銷售費用 marketing cost

　　1566602管理費用 managing cost

　　1576603財務費用 financial cost

　　1586604勘探費用 exploration expense

　　1596701資產減值損失 loss from asset devaluation

　　1606711營業外支出 nonoperating expense

　　1616801所得稅 income tax

　　1626901以前年度損益調整 prior year profit and loss adjustment