中华人民共和国国家标准固定资产分类与代码.doc

.
中华人民共和国国家标准固定资产分类与代码
代替 GB/T 14885-1994
固定资产分类与代码
Classification and codes for fixed assets
中国国家标准化管理委员会
<span lang="EN-US" style="font-size:14.0pt;
font-family:黑体;mso-hansi-font-family:"Times New Roman";mso-bidi-font-family:
"Times New Roman";mso-font-kerning:1.0pt;mso-ansi-language:EN-US;mso-fareast-language:
ZH-CN;mso-bidi-language:AR-SA">?TOC \o "1-3" \f \h \z \u ?MACROBUTTON?
AcceptAllChangesInDoc 前　言. PAGEREF _Toc302465341 \h IV
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300340031000000
1. 范围. PAGEREF _Toc302465342 \h 1
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300340032000000
2. 术语和定义. PAGEREF _Toc302465343 \h 1
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300340033000000
3. 分类原则. PAGEREF _Toc302465344 \h 1
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300340034000000
4. 编码方法. PAGEREF _Toc302465345 \h 1
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300340035000000
5. 代码表. PAGEREF _Toc302465346 \h 2
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300340036000000
5.1 土地、房屋及构筑物. PAGEREF _Toc302465347 \h 2
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300340037000000
表1 1010000土地、海域及无居民海岛. PAGEREF _Toc302465348 \h 2
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300340038000000
表2 1020000房屋. PAGEREF _Toc302465349 \h 7
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300340039000000
表3 1030000构筑物. PAGEREF _Toc302465350 \h 10
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300350030000000
5.2通用设备. PAGEREF _Toc302465351 \h 17
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300350031000000
表4 2010000计算机设备及软件. PAGEREF _Toc302465352 \h 17
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300350032000000
表5 2020000办公设备. PAGEREF _Toc302465353 \h 19
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300350033000000
表6 2030000车辆. PAGEREF _Toc302465354 \h 20
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300350034000000
表7 2040000图书档案设备. PAGEREF _Toc302465355 \h 23
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300350035000000
表8 2100000机械设备. PAGEREF _Toc302465356 \h 24
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300350036000000
表9 2200000电气设备. PAGEREF _Toc302465357 \h 30
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300350037000000
表10 2300000雷达、无线电和卫星导航设备. PAGEREF _Toc302465358 \h 33
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300350038000000
表11 2310000通信设备. PAGEREF _Toc302465359 \h 36
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300350039000000
表12 2320000广播、电视、电影设备. PAGEREF _Toc302465360 \h 39
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300360030000000
表13 2400000仪器仪表. PAGEREF _Toc302465361 \h 43
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300360031000000
表14 2410000电子和通信测量仪器. PAGEREF _Toc302465362 \h 46
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300360032000000
表15 2420000计量标准器具及量具、衡器. PAGEREF _Toc302465363 \h 48
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300360033000000
5.3 专用设备. PAGEREF _Toc302465364 \h 50
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300360034000000
表16 3010000探矿、采矿、选矿和造块设备. PAGEREF _Toc302465365 \h 50
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300360035000000
表17 3020000石油天然气开采专用设备. PAGEREF _Toc302465366 \h 55
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300360036000000
表18
3030000石油和化学工业专用设备. PAGEREF _Toc302465367 \h 58
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300360037000000
表19 3040000炼焦和金属冶炼轧制设备. PAGEREF _Toc302465368 \h 69
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300360038000000
表20 3050000电力工业专用设备. PAGEREF _Toc302465369 \h 72
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300360039000000
表21 3060000非金属矿物制品工业专用设备. PAGEREF _Toc302465370 \h 74
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300370030000000
表22 3070000核工业专用设备. PAGEREF _Toc302465371 \h 76
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300370031000000
表23 3080000航空航天工业专用设备. PAGEREF _Toc302465372 \h 77
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300370032000000
表24 3100000工程机械. PAGEREF _Toc302465373 \h 78
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300370033000000
表25 3110000农业和林业机械. PAGEREF _Toc302465374 \h 83
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300370034000000
表26 3130000木材采集和加工设备. PAGEREF _Toc302465375 \h 89
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300370035000000
表27 3140000食品加工专用设备. PAGEREF _Toc302465376 \h 92
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300370036000000
表28 3150000饮料加工设备. PAGEREF _Toc302465377 \h 94
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300370037000000
表29 3160000烟草加工设备. PAGEREF _Toc302465378 \h 95
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300370038000000
表30 3170000粮油作物和饲料加工设备. PAGEREF _Toc302465379 \h 99
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300370039000000
表31 3180000纺织设备. PAGEREF _Toc302465380 \h 101
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300380030000000
表32 3190000缝纫、服饰、制革和毛皮加工设备. PAGEREF _Toc302465381 \h 104
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300380031000000
表33 3200000造纸和印刷机械. PAGEREF _Toc302465382 \h 106
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300380032000000
表34 3210000化学药品和中药专用设备. PAGEREF _Toc302465383 \h 108
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300380033000000
表35 3220000医疗设备. PAGEREF _Toc302465384 \h 110
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300380034000000
表 36 3230000 电工、电子专用生产设备. PAGEREF _Toc302465385 \h 118
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300380035000000
表37 3240000安全生产设备. PAGEREF _Toc302465386 \h 119
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300380036000000
表38 3250000邮政专用设备. PAGEREF _Toc302465387 \h 122
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300380037000000
表 39 3260000环境污染防治设备. PAGEREF _Toc302465388 \h 123
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300380038000000
表40 3270000公安专用设备. PAGEREF _Toc302465389 \h 125
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300380039000000
表41 3280000水工机械. PAGEREF _Toc302465390 \h 128
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300390030000000
表42 3390000殡葬设备及用品. PAGEREF _Toc302465391 \h 129
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300390031000000
表43 3500000铁路运输设备. PAGEREF _Toc302465392 \h 129
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300390032000000
表44 3510000水上交通运输设备. PAGEREF _Toc302465393 \h 132
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300390033000000
表 45 3520000 航空器及其配套设备. PAGEREF _Toc302465394 \h 139
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300390034000000
表 46 3600000 专用仪器仪表. PAGEREF _Toc302465395 \h 141
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300390035000000
表47 3700000文艺设备. PAGEREF _Toc302465396 \h 151
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300390036000000
表48 3710000体育设备. PAGEREF _Toc302465397 \h 152
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300390037000000
表 49 3720000 娱乐设备. PAGEREF _Toc302465398 \h 155
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300390038000000
5.4 文物和陈列品. PAGEREF _Toc302465399 \h 155
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300390039000000
表50 4010000文物. PAGEREF _Toc302465400 \h 155
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003400300030000000
表51 4020000陈列品. PAGEREF _Toc302465401 \h 156
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003400300031000000
5.5 图书、档案. PAGEREF _Toc302465402 \h 157
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003400300032000000
表52 5010000图书、档案. PAGEREF _Toc302465403 \h 157
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003400300033000000
5.6 家具、用具、装具及动植物. PAGEREF _Toc302465404 \h 158
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003400300034000000
表53 6010000家具用具. PAGEREF _Toc302465405 \h 158
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003400300035000000
表54 6020000被服装具. PAGEREF _Toc302465406 \h 159
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003400300036000000
表55 6030000特种用途动物. PAGEREF _Toc302465407 \h 160
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003400300037000000
表56 6040000特种用途植物. PAGEREF _Toc302465408 \h 160
08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003400300038000000
?MACROBUTTON?
AcceptAllChangesInDoc 前　言
本标准按照GB/T l.1-2009给出的规则进行起草。
本标准代替GB/T 14885-1994。本标准与GB/T 14885-1994相比主要变化如下：
——门类由10个调整为6个；
——增加门类代码到固定资产代码中；
——原代码中中类和小类的代码长度由1位改为2位；
——对固定资产类目根据实际情况进行增删改。
本标准由中华人民共和国财政部提出。
本标准由全国信息分类与编码标准化技术委员会（SAC/TC 353）归口。
本标准起草单位：中国标准化研究院、中华人民共和国财政部行政政法司、中华人民共和国财政部教科文司。
本标准的主要起草人：邢立强、张更华、孙光奇、杨瑞金、孙广芝、董为民、吕建平、聂常虹、刘晓沙。
本标准于1994年1月首次发布。
<span lang="EN-US" style="font-size:12.0pt;font-family:"Times New Roman";
mso-fareast-font-family:宋体;mso-font-kerning:1.0pt;mso-ansi-language:EN-US;
mso-fareast-language:ZH-CN;mso-bidi-language:AR-SA">
固定资产分类与代码
1. 本标准规定了固定资产的分类、代码及计量单位。本标准适用于固定资产管理、清查、登记、统计等工作。2.
下列术语和定义适用于本文件。2.1固定资产
fixed assets使用期限在一年以上，单位价值在规定标准以上，并且在使用过程中基本保持原有物质形态的资产。注：单位价值虽未达到规定标准，但是耐用时间在一年以上的大批同类物资，作为固定资产管理。3.
本标准按固定资产的基本属性分类，适当兼顾行业管理的需要。4.
本标准采用4层7位数字代码表示，第1位表示门类，第2、3位表示大类；第4、5位表示中类；第6、7位表示小类。其分类结构如图1? \* MERGEFORMAT <v:group id="_x0000_s1026"
editas="canvas" style='width:433.1pt;height:132.6pt;
mso-position-horizontal-relative:char;mso-position-vertical-relative:line'
coordorigin="2271,11852" coordsize="6562,1989">
× ??××
第、7
?????????????????45位表示中类
?????????????????23位表示大类
?????????????????1
?
固定资产分类代码的第1位所表示的6个门类如下：
a) 土地、房屋及构筑物；
b) 通用设备；
c) 专用设备；
d) 文物和陈列品；
e) 图书、档案；
f) 家具、用具、装具及动植物。
固定资产分类代码的大类、中类和小类中的代码“99”为收容项，主要用于该项尚未列出的固定资产。
5.
5.1 土地、房屋及构筑物表1 1010000土地、海域及无居民海岛
代码
名 称
计量单位
说 明
<td width="65" valign="top" style="width:49.1pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:none;border-right:solid windowtext 1.0pt;mso-border-top-alt:
solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;padding:
0cm 5.4pt 0cm 5.4pt;height:20.9pt"><span lang="EN-US" style="font-size:10.5pt;
font-family:"Times New Roman";mso-fareast-font-family:宋体;mso-font-kerning:
1.0pt;mso-ansi-language:EN-US;mso-fareast-language:ZH-CN;mso-bidi-language:
AR-SA">
土地、海域及无居民海岛
<td width="65" valign="top" style="width:49.1pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:none;border-right:solid windowtext 1.0pt;mso-border-left-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;padding:
0cm 5.4pt 0cm 5.4pt;height:22.75pt">
耕地
平方米
<td width="65" valign="top" style="width:49.1pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:none;border-right:solid windowtext 1.0pt;mso-border-left-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;padding:
0cm 5.4pt 0cm 5.4pt;height:24.5pt">
水田
平方米
<td width="65" valign="top" style="width:49.1pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:none;border-right:solid windowtext 1.0pt;mso-border-left-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;padding:
0cm 5.4pt 0cm 5.4pt;height:26.35pt">
水浇地
平方米
<td width="65" valign="top" style="width:49.1pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:none;border-right:solid windowtext 1.0pt;mso-border-left-alt