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?TOC o 1-3 f h z u ?MACROBUTTON?AcceptAllChangesInDoc 前言. PAGEREF _Toc302465341 h IV 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F00630033003000320034003600350033003400310000001. 范围. PAGEREF _Toc302465342 h 1 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F00630033003000320034003600350033003400320000002. 术语和定义. PAGEREF _Toc302465343 h 1 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F00630033003000320034003600350033003400330000003. 分类原则. PAGEREF _Toc302465344 h 1 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F00630033003000320034003600350033003400340000004. 编码方法. PAGEREF _Toc302465345 h 1 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F00630033003000320034003600350033003400350000005. 代码表. PAGEREF _Toc302465346 h 2 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F00630033003000320034003600350033003400360000005.1 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 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F00630033003000320034003600350033003500300000005.2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 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F00630033003000320034003600350033003600330000005.3 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183030000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 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F00630033003000320034003600350033003900380000005.4 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 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F00630033003000320034003600350034003000310000005.5 图书、档案. PAGEREF _Toc302465402 h 157 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F0063003300300032003400360035003400300032000000表52 5010000图书、档案. PAGEREF _Toc302465403 h 157 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F0054006F00630033003000320034003600350034003000330000005.6 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。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 ? 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 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 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