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 ...
