中华人民共和国国家标准固定资产分类与代码.doc-资源下载-咨信网-让知识获取变得高效

中华人民共和国国家标准固定资产分类与代码.doc

1、 . 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

2、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 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003

3、300340031000000 1. 范围. PAGEREF _Toc302465342 \h 1 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300340032000000 2. 术语和定义. PAGEREF _Toc302465343 \h 1 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F006300330030

4、0032003400360035003300340033000000 3. 分类原则. PAGEREF _Toc302465344 \h 1 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300340034000000 4. 编码方法. PAGEREF _Toc302465345 \h 1 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F

5、0054006F0063003300300032003400360035003300340035000000 5. 代码表. PAGEREF _Toc302465346 \h 2 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300340036000000 5.1 土地、房屋及构筑物. PAGEREF _Toc302465347 \h 2 08D0C9EA79F9BACE118C8200AA004BA90B02000

6、000080000000E0000005F0054006F0063003300300032003400360035003300340037000000 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 08D0C9EA

7、79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300340039000000 表3 1030000构筑物. PAGEREF _Toc302465350 \h 10 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300350030000000 5.2通用设备. PAGEREF _Toc3024653

8、51 \h 17 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300350031000000 表4 2010000计算机设备及软件. PAGEREF _Toc302465352 \h 17 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300350032000000 表5 2

9、020000办公设备. PAGEREF _Toc302465353 \h 19 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300350033000000 表6 2030000车辆. PAGEREF _Toc302465354 \h 20 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F006300330030003200340036003

10、5003300350034000000 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 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F00540

11、06F0063003300300032003400360035003300350036000000 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 08D0C9EA79F9BACE118C8200AA0

12、04BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300350038000000 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

13、 \h 39 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300360030000000 表13 2400000仪器仪表. PAGEREF _Toc302465361 \h 43 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300360031000000 表14 24100

14、00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 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F006300330030003

15、2003400360035003300360033000000 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 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000

16、E0000005F0054006F0063003300300032003400360035003300360035000000 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 08D0C9E

17、A79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300360037000000 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

18、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 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F006300330030003200340036

19、0035003300370030000000 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 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0

20、000005F0054006F0063003300300032003400360035003300370032000000 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 08D0C9EA79F9BACE118

21、C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300370034000000 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 _T

22、oc302465376 \h 92 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300370036000000 表28 3150000饮料加工设备. PAGEREF _Toc302465377 \h 94 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F006300330030003200340036003500330037003700000

23、0 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 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F006300

24、3300300032003400360035003300370039000000 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 08D0C9EA79F9BACE118C8200AA004BA

25、90B02000000080000000E0000005F0054006F0063003300300032003400360035003300380031000000 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 _Toc30246538

26、3 \h 108 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300380033000000 表35 3220000医疗设备. PAGEREF _Toc302465384 \h 110 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300380034000000 表 36

27、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 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F00630033003

28、00032003400360035003300380036000000 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 08D0C9EA79F9BACE118C8200AA004BA90B020000

29、00080000000E0000005F0054006F0063003300300032003400360035003300380038000000 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 08D0C9

30、EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300390030000000 表42 3390000殡葬设备及用品. PAGEREF _Toc302465391 \h 129 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300390031000000 表43 3500000铁路运输设备.

31、PAGEREF _Toc302465392 \h 129 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300390032000000 表44 3510000水上交通运输设备. PAGEREF _Toc302465393 \h 132 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003

32、300390033000000 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 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000

33、005F0054006F0063003300300032003400360035003300390035000000 表47 3700000文艺设备. PAGEREF _Toc302465396 \h 151 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300390036000000 表48 3710000体育设备. PAGEREF _Toc302465397 \h 152 08D0C9EA79F9BACE118C8200

34、AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300390037000000 表 49 3720000 娱乐设备. PAGEREF _Toc302465398 \h 155 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300390038000000 5.4 文物和陈列品. PAGEREF _Toc302465399 \h

35、155 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003300390039000000 表50 4010000文物. PAGEREF _Toc302465400 \h 155 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003400300030000000 表51 4020000陈列

36、品. PAGEREF _Toc302465401 \h 156 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003400300031000000 5.5 图书、档案. PAGEREF _Toc302465402 \h 157 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003400300

37、032000000 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 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063

38、003300300032003400360035003400300034000000 表53 6010000家具用具. PAGEREF _Toc302465405 \h 158 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003400300035000000 表54 6020000被服装具. PAGEREF _Toc302465406 \h 159 08D0C9EA79F9BACE118C8200AA004BA90B020000

39、00080000000E0000005F0054006F0063003300300032003400360035003400300036000000 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 08D0

40、C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003400300038000000 ?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

41、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。

42、nt-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.

43、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 × ??×× 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.

45、 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

47、guage:EN-US;mso-fareast-language:ZH-CN;mso-bidi-language: AR-SA"> 土地、海域及无居民海岛耕地平方米水田平方米水浇地平方米

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