一、资产类 1 1001 库存现金 cash on hand 2 1002 银行存款 bank deposit 5 1015 其他货币资金 other monetary capital 9 1101 交易性金融资产 transaction monetary assets 11 1121 应收票据 notes receiv able 12 1122 应收账款 Accou nt receiv able 13 1123 预付账款 accou nt prepaid 14 1131 应收股利 div idend receiv able 15 1132 应 收 利 息 accru ed interest receiv able 21 1231 其他 应 收 款 accounts receivable-others 22 1241 坏账准备 had debts reserve 28 1401 材 料 采 购 procurement of materials 29 1402 在途物资 materials in transit 30 1403 原材料 raw materials 32 1406 库存商品 commodity stocks 33 1407 发出商品 goods in transit 36 1412 包 装 物 及 低 值 易 耗 品 wrappage and low value and easily wornout articles 42 1461 存货跌价准备 reserve against stock price declining 45 1521 持有至到期投资 hold investment due 46 1522 持有至到期投资减值准备 hold investment due reduction reserve 47 1523 可供出售金融资产 financial assets available for sale 48 1524 长期股权投资 long-term stock ow nership investment 49 1525 长 期股 权 投资减值准备 long-term stock ow nership investment reduction reserve 50 1526 投资性房地产 investment real eastate 51 1531 长期应收款 long-term account receivable 52 1541 未实现融资收益 unrealized financing income 54 1601 固定资产 permanent assets 55 1602 累计折旧 accumulated depreciation 56 1603 固定资产减值准备permanent assets reduction reserve 57 1604 在建工程 construction in process 58 1605 工程物资 engineer material 59 1606 固定资产清理 disposal of fixed assets 60 1611 融资租赁资产 租赁专 用 financial leasing assets ex clu siv ely for leasing 61 1612 未担保余值 租赁专 用 u ngu aranteed residu al v alu e ex clu siv ely for leasing 62 1621 生产性生物资产 农业专用 produ ctiv e liv ing assets ex cl...
