1001 现金 Cash
1002 银行存款 Cash in Bank
1015 其他货币资金 Other cash and cash equivalents
1101 交易性金融资产（短期投资） Held for trading financial assets
1121 应收票据 Note receivable
1122 应收账款 Account receivable
1123 预付帐款 Account prepaid
1231 其他应收款 Other receivable
123101 应收出口退税 refund of tax for export receivable
123102 应收补贴款 subsidies of receivable
123199 其他 other
1241 坏账准备 Bad debt reserves
1321 受托代销商品 Commissioned and sell the goods on a commission basis
1401 商品采购 merchandise purchase
1403 材料物资 Material
1406 库存商品 Goods on hand
1407 发出商品（分期收款发出商品） Goods on installment sale
1408 出租商品 Merchandise held for rental
1410 商品进销差价（包含受托代销商品差价） Differences between purchasing and selling price
1411 委托加工商品 Materials in outside processing
1412 包装物及低值易耗品 Wrappage & consumable supplies
141201 包装物 wrappage
141202 办公用品 Office supplies
141203 电器家私 electrical home appliance & furnishings
141204 仓储物品 things for warehouse
1461 存货跌价准备 Inventory falling price reserves
1501 待摊费用 Deferred and prepaid expenses
150101 租赁费 lease rental
150102 办公家私 furnishings
150103 养路费 road maintaining fee
150104 装修费 fit up fee
150199 待转进项税 Pending changerover VAT on purchase
15019901 进口待采集 Pending collection import VAT
15019902 普通待认证 Pending attestation VAT
15019903 运费待认证 Pending Transportation VAT
1524 长期股权投资 long term of equity share investment
1601 固定资产 fixed assets
1602 累计折旧 Accumulated depreciation
1603 固定资产减值准备 Fixed assets depreciation reserves
1604 在建工程 Construction-in-process
1606 固定资产清理 Liquidation of fixed assets
1701 无形资产 Intangible assets
170101 商标 Trademarks
1801 长期待摊费用 Long-term deferred and prepaid expenses
1901 待处理财产损益 Assets loss or income in suspense
190101 待处理流动资产损益 Assets loss or income in suspense
190102 待处理固定资产损益 Assets loss or income in suspense
1902 其他长期资产 Other Long Term Assets
190201 特准储备物资 Physical assets reserve specifically authorized
2001 短期借款 Short term debt
2201 应付票据 Notes payable
2202 应付帐款 Account payable
2205 预收帐款 Deposit received
2211 应付职工薪酬（含福利费） Wages & welfarism payable
2221 应交税费（含应交税金和其他应交款） Taxes and dues payable
222101 个人所得税 individual income tax
222102 应交增值税 value added tax payable
22210201 进项税额 VAT on purchase
22210202 已交税金 VAT paid
22210203 转出未交增值税 unpaid VAT changeover
22210204 减免税额 tax deduction
22210205 销项税额 VAT on sales
22210206 进项税额转出 changeover VAT on purchase
22210207 转出多交增值税 overpaid VAT changeover
22210208 出口退税 VAT Refund for exported
22210209 出口抵减内销产品应纳税额 export deduct domestic sales goods tax
222103 未交增值税 Unpaid VAT
222104 关税 tariff
222105 应交消费税 consumption tax payable
222106 应交城市维护建设税 tax for maintaining and building cities payable
222107 应交所得税 income tax payable
222108 待抵扣进项税额 pending deduct VAT on purchase
222109 待调整 pending adjust
222110 其他应交款 other fund in conformity with paying
22211001 应交教育费附加 educational fee payable
2241 其他应付款 Other payables
2401 预提费用 Provision for expenses
2402 特准储备资金 Fund reserve specifically authorized
2601 长期借款 Long term loans
2602 长期债卷（应付债卷） long term bonds
2801 长期应付款 Long term account payable
2811 专项应付款 Special payable
2901 递延所得税负债 Deferred income tax liabilities
2902 住房周转金 Housing Revolving Funds
4001 实收资本 Paid in capital
4002 资本公积 Capital reserve
400201 资本溢价 Capital premium
4101 盈余公积 Surplus reserves
410101 公益金 Legal public welfare fund
4103 本年利润 Current year profits
4104 利润分配 Profit distribution
410401 未分配利润 undistributed profit
410402 盈余公积补亏 surplus reserves recover loss
410403 提取盈余公积 Withdrawal legal surplus
410404 应付利润 profit payable
410405 转作奖金的利润 profit change to bonus
410406 应交特种基金 special funds payable
410407 归还借款的利润 profit return loan
410408 单项留用的利润 profit reserved for a single item
6001 主营业务收入 Prime operating revenue
6051 其他业务收入 Other operating revenue
6052 代购代销收入 Income from purchase and sales commission
6061 汇兑损益 Exchange gain or loss
6111 投资收益（包含补贴收入） Investment revenue （include Subsidize revenue）
6301 营业外收入 Non operating revenue
6401 主营业务成本 Operating costs
6402 其他业务支出 Other business expense
6403 代购代销支出 Expense from purchase and sales commission
6405 营业税金及附加 Sales tax and extra charges
6601 销售费用 Operating expenses
660101 财产保险 property insurance
660102 包装费 packaging fee
660103 报关费 customs charges
660104 商检费 commodity inspection fee
660105 维修费 repair charge
660106 仓库租金费 rental for Warehouse
660107 运输费 carriage charges
660108 仓储费 storage Fee
660109 汽油费 gasoline
660110 汽车行驶费 car travel fee
660111 差旅费 travel expense
660112 设计费 design fee
660113 办公费 office allowance
660114 工资 staff salaries
660115 装卸费 handling charges
660116 广告费 advertising fee
660199 其他 other
6602 管理费用 Adminisstrative expenses
660201 办公费 office allowance
660202 停车费 car parking fee
660203 汽油费 gasoline
660204 路桥费 toll charge
660205 电话费 correspondence fee
660206 差旅费 travel expense
660207 印花税 stamp tax
660208 折旧 depreciation
660209 咨询费 Consult fee
660210 福利费 welfarism
660211 网络费 network fee
660212 租赁费 lease rental
660213 工资 staff salaries
660214 业务招待费 business entertainment
660215 低值易耗品摊销 article of consumption
660216 水电费 utilities
660217 管理费 administrative fee
660218 养路费 toll maintenance fee
660219 交通费
660220 洗车费 car washing fee
660221 广告费 advertising fee
660222 服务费 clothing fee
660223 审计费 auditing fee
660224 业务宣传费 business propagandize fee
660225 社保 social security
660299 其他 other
6603 财务费用 Finance charge
660301 利息 interest exchange
660302 手续费/工本费 charge for trouble
6711 营业外支出 Nonbusiness expenditure
671101 固定资产减值准备 fixed assets depreciation reserves
6801 所得税 Income tax
6901 以前年度损益调整 Prior year income adjustment （PYIA）
参考资料：http://qzone.qq.com/blog/99946599-1210306815