1、中华人民共和国国家标准固定资产分类与代码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 zu ?MACROBUTTON?AcceptAllChangesInDoc 前 言. PAGEREF _Toc302465341h IVB020*00000E0000005F0054006F00630033003000320034003600350033003400310000001. 范围. PAGEREF _Toc30246
2、5342 h 1B020*00000E0000005F0054006F00630033003000320034003600350033003400320000002. 术语和定义 . PAGEREF _Toc302465343 h 1B020*00000E0000005F0054006F00630033003000320034003600350033003400330000003. 分类原则 . PAGEREF _Toc302465344 h 1B020*00000E0000005F0054006F00630033003000320034003600350033003400340000004.
3、 编码方法 . PAGEREF _Toc302465345 h 1B020*00000E0000005F0054006F00630033003000320034003600350033003400350000005. 代码表 . PAGEREF _Toc302465346 h 2B020*00000E0000005F0054006F00630033003000320034003600350033003400360000005.1 土地、房屋及构筑物 . PAGEREF _Toc302465347 h 20B020*00000E0000005F0054006F006300330030003200
4、3400360035003300340037000000表 1 1010000 土地、海域及无居民海岛 . PAGEREF_Toc302465348 h 2B020*00000E0000005F0054006F0063003300300032003400360035003300340038000000表 2 1020000 房屋. PAGEREF _Toc302465349 h 7B020*00000E0000005F0054006F0063003300300032003400360035003300340039000000表 3 1030000 构筑物 . PAGEREF _Toc30246
5、5350 h 10B020*00000E0000005F0054006F00630033003000320034003600350033003500300000006. 通用设备 . PAGEREF _Toc302465351 h 17B020*00000E0000005F0054006F0063003300300032003400360035003300350031000000表 4 2010000 计算机设备及软件 . PAGEREF_Toc302465352 h 17B020*00000E0000005F0054006F0063003300300032003400360035003300
6、350032000000表 5 2020000 办公设备 . PAGEREF _Toc302465353 h 19B020*00000E0000005F0054006F0063003300300032003400360035003300350033000000表 6 2030000 车辆. PAGEREF _Toc302465354 h 200B020*00000E0000005F0054006F0063003300300032003400360035003300350034000000表 7 2040000 图书档案设备 . PAGEREF _Toc302465355 h23B020*000
7、00E0000005F0054006F0063003300300032003400360035003300350035000000表 8 2100000 机械设备 . PAGEREF _Toc302465356 h 24B020*00000E0000005F0054006F0063003300300032003400360035003300350036000000表 9 2200000 电气设备 . PAGEREF _Toc302465357 h 30B020*00000E0000005F0054006F006300330030003200340036003500330035003700000
8、0表 10 2300000 雷达、无线电和卫星导航设备 . PAGEREF_Toc302465358 h 33B020*00000E0000005F0054006F0063003300300032003400360035003300350038000000表 11 2310000 通信设备 . PAGEREF _Toc302465359 h 36B020*00000E0000005F0054006F0063003300300032003400360035003300350039000000表 12 2320000 广播、电视、电影设备 . PAGEREF_Toc302465360 h 39B0
9、20*00000E0000005F0054006F0063003300300032003400360035003300360030000000表 13 2400000 仪器仪表 . PAGEREF _Toc302465361 h 430B020*00000E0000005F0054006F0063003300300032003400360035003300360031000000表 14 2410000 电子和通信测量仪器 . PAGEREF_Toc302465362 h 46B020*00000E0000005F0054006F00630033003000320034003600350033
10、00360032000000表 15 2420000 计量标准器具及量具、衡器 . PAGEREF_Toc302465363 h 48B020*00000E0000005F0054006F00630033003000320034003600350033003600330000007. 专用设备 . PAGEREF _Toc302465364 h 50B020*00000E0000005F0054006F0063003300300032003400360035003300360034000000表 16 3010000 探矿、采矿、选矿和造块设备 . PAGEREF_Toc302465365 h
11、 50B020*00000E0000005F0054006F0063003300300032003400360035003300360035000000表 17 3020000 石油天然气开采专用设备 . PAGEREF_Toc302465366 h 55B020*00000E0000005F0054006F0063003300300032003400360035003300360036000000表 183030000 石油和化学工业专用设备 . PAGEREF_Toc302465367 h 58B020*00000E0000005F0054006F006300330030003200340
12、0360035003300360037000000表 19 3040000 炼焦和金属冶炼轧制设备 . PAGEREF_Toc302465368 h 69B020*00000E0000005F0054006F0063003300300032003400360035003300360038000000表 20 3050000 电力工业专用设备 . PAGEREF_Toc302465369 h 72B020*00000E0000005F0054006F0063003300300032003400360035003300360039000000表 21 3060000 非金属矿物制品工业专用设备 .
13、 PAGEREF_Toc302465370 h 74B020*00000E0000005F0054006F0063003300300032003400360035003300370030000000表 22 3070000 核工业专用设备 . PAGEREF_Toc302465371 h 76B020*00000E0000005F0054006F0063003300300032003400360035003300370031000000表 23 3080000 航空航天工业专用设备 . PAGEREF_Toc302465372 h 77B020*00000E0000005F0054006F00
14、63003300300032003400360035003300370032000000表 24 3100000 工程机械 . PAGEREF _Toc302465373 h 78B020*00000E0000005F0054006F0063003300300032003400360035003300370033000000表 25 3110000 农业和林业机械 . PAGEREF_Toc302465374 h 83B020*00000E0000005F0054006F0063003300300032003400360035003300370034000000表 26 3130000 木材采
15、集和加工设备 . PAGEREF_Toc302465375 h 89B020*00000E0000005F0054006F0063003300300032003400360035003300370035000000表 27 3140000 食品加工专用设备 . PAGEREF_Toc302465376 h 92B020*00000E0000005F0054006F0063003300300032003400360035003300370036000000表 28 3150000 饮料加工设备 . PAGEREF _Toc302465377h 94B020*00000E0000005F00540
16、06F0063003300300032003400360035003300370037000000表 29 3160000 烟草加工设备 . PAGEREF _Toc302465378h 95B020*00000E0000005F0054006F0063003300300032003400360035003300370038000000表 30 3170000 粮油作物和饲料加工设备 . PAGEREF_Toc302465379 h 99B020*00000E0000005F0054006F0063003300300032003400360035003300370039000000表 31 3
17、180000 纺织设备 . PAGEREF _Toc302465380 h 1010B020*00000E0000005F0054006F0063003300300032003400360035003300380030000000表 32 3190000 缝纫、服饰、制革和毛皮加工设备 .PAGEREF _Toc302465381 h 104B020*00000E0000005F0054006F0063003300300032003400360035003300380031000000表 33 3200000 造纸和印刷机械 . PAGEREF_Toc302465382 h 106B020*0
18、0000E0000005F0054006F0063003300300032003400360035003300380032000000表 34 3210000 化学药品和中药专用设备 . PAGEREF_Toc302465383 h 108B020*00000E0000005F0054006F0063003300300032003400360035003300380033000000表 35 3220000 医疗设备 . PAGEREF _Toc302465384 h 110B020*00000E0000005F0054006F006300330030003200340036003500330
19、0380034000000表 36 3230000 电工、电子专用生产设备 . PAGEREF_Toc302465385 h 118B020*00000E0000005F0054006F0063003300300032003400360035003300380035000000表 37 3240000 安全生产设备 . PAGEREF _Toc302465386h 119B020*00000E0000005F0054006F0063003300300032003400360035003300380036000000表 38 3250000 邮政专用设备 . PAGEREF _Toc302465
20、387h 122B020*00000E0000005F0054006F0063003300300032003400360035003300380037000000表 39 3260000 环境污染防治设备 . PAGEREF_Toc302465388 h 123B020*00000E0000005F0054006F0063003300300032003400360035003300380038000000表 40 3270000 公安专用设备 . PAGEREF _Toc302465389h 125B020*00000E0000005F0054006F006300330030003200340
21、0360035003300380039000000表 41 3280000 水工机械 . PAGEREF _Toc302465390 h 128B020*00000E0000005F0054006F0063003300300032003400360035003300390030000000表 42 3390000 殡葬设备及用品 . PAGEREF_Toc302465391 h 129B020*00000E0000005F0054006F0063003300300032003400360035003300390031000000表 43 3500000 铁路运输设备 . PAGEREF _To
22、c302465392h 129B020*00000E0000005F0054006F0063003300300032003400360035003300390032000000表 44 3510000 水上交通运输设备 . PAGEREF_Toc302465393 h 1320B020*00000E0000005F0054006F0063003300300032003400360035003300390033000000表 45 3520000 航空器及其配套设备 . PAGEREF_Toc302465394 h 139B020*00000E0000005F0054006F0063003300
23、300032003400360035003300390034000000表 46 3600000 专用仪器仪表 . PAGEREF _Toc302465395h 141B020*00000E0000005F0054006F0063003300300032003400360035003300390035000000表 47 3700000 文艺设备 . PAGEREF _Toc302465396 h 151B020*00000E0000005F0054006F0063003300300032003400360035003300390036000000表 48 3710000 体育设备 . PAG
24、EREF _Toc302465397 h 152B020*00000E0000005F0054006F0063003300300032003400360035003300390037000000表 49 3720000 娱乐设备 . PAGEREF _Toc302465398 h155B020*00000E0000005F0054006F00630033003000320034003600350033003900380000008. 文物和陈列品 . PAGEREF _Toc302465399 h 155B020*00000E0000005F0054006F006300330030003200
25、3400360035003300390039000000表 50 4010000 文物. PAGEREF _Toc302465400 h 155B020*00000E0000005F0054006F0063003300300032003400360035003400300030000000表 51 4020000 陈列品 . PAGEREF _Toc302465401 h 156B020*00000E0000005F0054006F00630033003000320034003600350034003000310000009. 图书、档案 . PAGEREF _Toc302465402 h 1
26、57B020*00000E0000005F0054006F0063003300300032003400360035003400300032000000表 52 5010000 图书、档案 . PAGEREF _Toc302465403 h157B020*00000E0000005F0054006F006300330030003200340036003500340030003300000010. 家具、用具、装具及动植物 . PAGEREF _Toc302465404h 158B020*00000E0000005F0054006F006300330030003200340036003500340
27、0300034000000表 53 6010000 家具用具 . PAGEREF _Toc302465405 h 158B020*00000E0000005F0054006F0063003300300032003400360035003400300035000000表 54 6020000 被服装具 . PAGEREF _Toc302465406 h 159B020*00000E0000005F0054006F0063003300300032003400360035003400300036000000表 55 6030000 特种用途动物 . PAGEREF _Toc302465407h 16
28、0B020*00000E0000005F0054006F0063003300300032003400360035003400300037000000表 56 6040000 特种用途植物 . PAGEREF _Toc302465408h 160B020*00000E0000005F0054006F0063003300300032003400360035003400300038000000?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；
