Serial number name serial number name
I assets received in advance 47 2 13 1 account
1 100 1 cash 48 2 14 1 consignment payment
2 1002 bank deposit 49 2 15 1 wages payable
3 1009 other monetary funds 50 2 153 welfare funds payable
4 1 10 1 short-term investment 5 1 2 16 1 dividend payable
6111notes receivable 52 2 17 1 taxes payable
7 1 12 1 dividend receivable 53 2 176 other payables
8 1 122 interest receivable 54 2 18 1 other payables
9 1 13 1 accounts receivable 55 2 19 1 accrued expenses
10 1 133 Other receivables 58 230 1 Long-term loans
111141bad debt provision 59 23 1 1 bonds payable.
121151prepayment 60 232 1 long-term payables
14 120 1 material procurement 6 1 233 1 special payables
15121kloc-0/raw materials 62 234 1 deferred tax
16 122 1 package 3. Owner's equity
17 123 1 low-value consumables 63 31kloc-0/paid-in capital (share capital)
18 1232 material cost difference 65 311capital reserve
19 124 1 homemade semi-finished products 66 3 12 1 surplus reserve
20 1243 goods in stock 67 3 13 1 profit this year
22 125 1 entrusted processing materials 68 3 14 1 profit distribution
23 126 1 consignment material iv. Cost category
24 127 1 entrusted materials 69 4 10 1 production cost
25 128 1 inventory depreciation reserve 70 4 105 manufacturing expenses
26 129 1 installment 7 1 4 107 labor cost
27 130 1 prepaid expenses v. profit and loss category
28 140 1 long-term equity investment 72 510/income from main business
29 1402 long-term debt investment 73 5 102 other business income
30 142 1 long-term investment impairment reserve 74 520 1 investment income
32 150 1 Fixed assets 75 5203 subsidy income
33 1502 accumulated depreciation 76 530 1 non-operating income
35 160 1 engineering materials 77 540 1 main business cost
36 1603 Construction in progress 78 5402 Main business taxes and surcharges
38 170 1 Liquidation of fixed assets 79 5405 Other business expenses
39 180 1 intangible assets 80 550 1 operating expenses
42 190 1 long-term deferred expenses 8 1 5502 management expenses
Two. Liabilities 82 5503 Financial expenses
44 2 10 1 short-term loan 83 560 1 non-operating expenses
45 211/notes payable 84 570 1 income tax
46 2 12 1 accounts payable