"id","name","code","account_type","chart_template_id/id","reconcile"
"l10n_cn_1012","Other Monetary Funds","1012","asset_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1101","Transactional Financial Assets","1101","asset_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1121","Bills Receivable","1121","asset_receivable","l10n_cn.l10n_chart_china_small_business","True"
"l10n_cn_1122","Accounts Receivable","1122","asset_receivable","l10n_cn.l10n_chart_china_small_business","True"
"l10n_cn_1123","Advance Payment","1123","asset_prepayments","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1124","Accounts Receivable (PoS)","1124","asset_receivable","l10n_cn.l10n_chart_china_small_business","True"
"l10n_cn_1131","Divident Receivable","1131","asset_receivable","l10n_cn.l10n_chart_china_small_business","True"
"l10n_cn_1132","Interest Receivable","1132","asset_receivable","l10n_cn.l10n_chart_china_small_business","True"
"l10n_cn_1221","Other Receivable","1221","asset_receivable","l10n_cn.l10n_chart_china_small_business","True"
"l10n_cn_1231","Bad Debt Provisions","1231","asset_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1401","Material Purchasing","1401","asset_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1402","Materials in transit","1402","asset_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1403","Raw Material","1403","asset_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1404","Material Cost Variance","1404","asset_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1405","Merchandise Inventory","1405","asset_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1406","Goods shipped in transit","1406","asset_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1407","Differences between purchasing and selling price","1407","asset_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1408","Consigned processing materials","1408","asset_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1471","Inventory falling price reserves","1471","asset_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1501","Held to maturity Investment","1501","asset_non_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1502","Provision for impairment of investments held to maturity","1502","asset_non_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1503","Available for sale financial assets","1503","asset_non_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1511","Long-term equity investment","1511","asset_non_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1512","Impairment provision for long-term equity investments","1512","asset_non_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1521","Investmental real estate","1521","asset_non_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1531","Long-term receivables","1531","asset_non_current","l10n_cn.l10n_chart_china_small_business","True"
"l10n_cn_1601","Fixed assets","1601","asset_fixed","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1602","Accumulated depreciation","1602","expense_depreciation","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1603","Fixed assets depreciation reserves","1603","expense_depreciation","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1604","Construction in progress","1604","asset_non_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1605","Engineering materials","1605","asset_non_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1606","Liquidation of fixed assets","1606","expense_depreciation","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1701","Intangible Assets","1701","asset_non_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1702","Accumulated amortization","1702","expense_depreciation","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1703","Intangible Assets Depreciation Reserves","1703","expense_depreciation","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1711","Goodwill","1711","asset_non_current","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_1801","Long-term amortized expenses","1801","expense_depreciation","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_2001","Short-term borrowing","2001","liability_payable","l10n_cn.l10n_chart_china_small_business","True"
"l10n_cn_2201","Bills Payable","2201","liability_payable","l10n_cn.l10n_chart_china_small_business","True"
"l10n_cn_2202","Accounts Payable","2202","liability_payable","l10n_cn.l10n_chart_china_small_business","True"
"l10n_cn_2203","Deposit Received","2203","liability_payable","l10n_cn.l10n_chart_china_small_business","True"
"l10n_cn_2211","Payroll payable","2211","liability_payable","l10n_cn.l10n_chart_china_small_business","True"
"l10n_cn_2221","Tax payable","2221","liability_current","l10n_cn.l10n_chart_china_small_business","True"
"l10n_cn_2231","Interest payable","2231","liability_payable","l10n_cn.l10n_chart_china_small_business","True"
"l10n_cn_2241","Dividents payable","2241","liability_payable","l10n_cn.l10n_chart_china_small_business","True"
"l10n_cn_2501","Other payable","2501","liability_payable","l10n_cn.l10n_chart_china_small_business","True"
"l10n_cn_2502","Bonds Payable","2502","liability_payable","l10n_cn.l10n_chart_china_small_business","True"
"l10n_cn_2701","Long Term payables","2701","liability_payable","l10n_cn.l10n_chart_china_small_business","True"
"l10n_cn_2711","Account payable special funds","2711","liability_payable","l10n_cn.l10n_chart_china_small_business","True"
"l10n_cn_2801","Projected liabilities","2801","liability_payable","l10n_cn.l10n_chart_china_small_business","True"
"l10n_cn_2901","Deferred Tax Liability","2901","liability_payable","l10n_cn.l10n_chart_china_small_business","True"
"l10n_cn_4001","Paid in capital","4001","equity","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_4002","Capital Surplus","4002","equity","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_4003","Other Comprehensive Income","4003","equity","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_4101","Surplus Reserve","4101","equity","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_4103","Profit for the year","4103","equity","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_4104","Profit distribution","4104","equity","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_5001","Production Costs","5001","expense_direct_cost","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_5101","Manufacturing Expenses","5101","expense_direct_cost","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_5201","Service Cost","5201","expense_direct_cost","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_5301","R & D expenditure","5301","expense_direct_cost","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_6001","Main Business Income","6001","income","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_6051","Other Business Income","6051","income_other","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_6101","Gains and Losses of fair value change","6101","income_other","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_6111","Income from investment","6111","income_other","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_6301","Non-operating Income","6301","income_other","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_6401","Main Business Cost","6401","expense","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_6402","Other Operating Costs","6402","expense","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_6403","Operating Taxes and Surcharges","6403","expense","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_6601","Selling Expenses","6601","expense","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_6602","Management Expenses","6602","expense","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_6603","Financial Expenses","6603","expense","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_6701","Assets impairment Loss","6701","expense","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_6711","Non-operating expenses","6711","expense","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_6801","Income Tax Expense","6801","expense","l10n_cn.l10n_chart_china_small_business","False"
"l10n_cn_6901","Prior year income adjustment","6901","expense","l10n_cn.l10n_chart_china_small_business","False"