diff --git a/addons/l10n_cn/account_chart_small_business_template.xml b/addons/l10n_cn/account_chart_small_business_template.xml
index 810191cccd5..6034baf9c71 100644
--- a/addons/l10n_cn/account_chart_small_business_template.xml
+++ b/addons/l10n_cn/account_chart_small_business_template.xml
@@ -4,7 +4,7 @@
 <!--
 
      Copyright (C) 2012-2012 南京盈通 ccdos@intoerp.com <small business chart>
-     
+
 会计科目表模板( 小企业会计准则2011)
 
 科目表依据：
@@ -13,28 +13,35 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
 
 -->
     <data noupdate="True">
-      
+
         <!-- 科目表模板-->
         <record id="cn_small_business_root" model="account.account.template">
-            <field name="name">会计科目</field>
+            <field name="name">2011会计科目</field>
             <field name="code">0</field>
             <field name="type">view</field>
             <field name="user_type" ref="user_type_all"/>
         </record>
 
         <!-- 资产类 -->
+        <record id="cn_small_business_asset" model="account.account.template">
+            <field name="name">资产类</field>
+            <field name="code">1</field>
+            <field name="parent_id" ref="cn_small_business_root"/>
+            <field name="type">view</field>
+            <field name="user_type" ref="user_type_all"/>
+        </record>
         <record id="small_business_chart1001" model="account.account.template">
             <field name="code">1001</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">liquidity</field>
-            <field name="name">现金</field>
+            <field name="name">库存现金</field>
             <field name="user_type" ref="user_type_bs1"/>
         </record>
         <record id="small_business_chart1002" model="account.account.template">
             <field name="code">1002</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">view</field>
             <field name="name">银行存款</field>
             <field name="user_type" ref="user_type_bs1"/>
@@ -42,7 +49,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1012" model="account.account.template">
             <field name="code">1012</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">其他货币资金</field>
             <field name="user_type" ref="user_type_bs1"/>
@@ -51,7 +58,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1101" model="account.account.template">
             <field name="code">1101</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">短期投资</field>
             <field name="user_type" ref="user_type_bs2"/>
@@ -60,7 +67,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1121" model="account.account.template">
             <field name="code">1121</field>
             <field eval="True" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">应收票据</field>
             <field name="user_type" ref="user_type_bs3"/>
@@ -68,7 +75,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1122" model="account.account.template">
             <field name="code">1122</field>
             <field eval="True" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">receivable</field>
             <field name="name">应收账款</field>
             <field name="user_type" ref="user_type_bs6"/>
@@ -76,15 +83,15 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1123" model="account.account.template">
             <field name="code">1123</field>
             <field eval="True" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">payable</field>
             <field name="name">预付账款</field>
-            <field name="user_type" ref="user_type_bs6"/>
+            <field name="user_type" ref="user_type_bs8"/>
         </record>
         <record id="small_business_chart1131" model="account.account.template">
             <field name="code">1131</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">应收股利</field>
             <field name="user_type" ref="user_type_bs4"/>
@@ -92,7 +99,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1132" model="account.account.template">
             <field name="code">1132</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">应收利息</field>
             <field name="user_type" ref="user_type_bs5"/>
@@ -100,8 +107,8 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1221" model="account.account.template">
             <field name="code">1221</field>
             <field eval="True" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
-            <field name="type">other</field>
+            <field ref="cn_small_business_asset" name="parent_id"/>
+            <field name="type">receivable</field>
             <field name="name">其他应收款</field>
             <field name="user_type" ref="user_type_bs7"/>
         </record>
@@ -109,7 +116,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1401" model="account.account.template">
             <field name="code">1401</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">材料采购</field>
             <field name="user_type" ref="user_type_bs10"/>
@@ -117,7 +124,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1402" model="account.account.template">
             <field name="code">1402</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">在途物资</field>
             <field name="user_type" ref="user_type_bs10"/>
@@ -125,7 +132,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1403" model="account.account.template">
             <field name="code">1403</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">原材料</field>
             <field name="user_type" ref="user_type_bs10"/>
@@ -133,7 +140,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1404" model="account.account.template">
             <field name="code">1404</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">材料成本差异</field>
             <field name="user_type" ref="user_type_bs10"/>
@@ -141,7 +148,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1405" model="account.account.template">
             <field name="code">1405</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">库存商品</field>
             <field name="user_type" ref="user_type_bs10"/>
@@ -150,7 +157,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1407" model="account.account.template">
             <field name="code">1407</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">商品进销差价</field>
             <field name="user_type" ref="user_type_bs10"/>
@@ -158,7 +165,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1408" model="account.account.template">
             <field name="code">1408</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">委托加工物资</field>
             <field name="user_type" ref="user_type_bs10"/>
@@ -167,7 +174,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1411" model="account.account.template">
             <field name="code">1411</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">周转材料</field>
             <field name="user_type" ref="user_type_bs10"/>
@@ -176,7 +183,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1421" model="account.account.template">
             <field name="code">1421</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">消耗性生物资产</field>
             <field name="user_type" ref="user_type_bs10"/>
@@ -185,7 +192,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1501" model="account.account.template">
             <field name="code">1501</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">长期债券投资</field>
             <field name="user_type" ref="user_type_bs34"/>
@@ -194,7 +201,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1511" model="account.account.template">
             <field name="code">1511</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">长期股权投资</field>
             <field name="user_type" ref="user_type_bs32"/>
@@ -203,7 +210,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1601" model="account.account.template">
             <field name="code">1601</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">固定资产</field>
             <field name="user_type" ref="user_type_bs39"/>
@@ -211,7 +218,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1602" model="account.account.template">
             <field name="code">1602</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">累计折旧</field>
             <field name="user_type" ref="user_type_bs40"/>
@@ -220,7 +227,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1604" model="account.account.template">
             <field name="code">1604</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">在建工程</field>
             <field name="user_type" ref="user_type_bs45"/>
@@ -228,7 +235,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1605" model="account.account.template">
             <field name="code">1605</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">工程物资</field>
             <field name="user_type" ref="user_type_bs44"/>
@@ -237,34 +244,34 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1606" model="account.account.template">
             <field name="code">1606</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">固定资产清理</field>
-            <field name="user_type" ref="user_type_bs39"/>
+            <field name="user_type" ref="user_type_bs46"/>
         </record>
 
         <record id="small_business_chart1621" model="account.account.template">
             <field name="code">1621</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">生产性生物资产</field>
-            <field name="user_type" ref="user_type_bs39"/>
+            <field name="user_type" ref="user_type_bs47"/>
         </record>
 
-        <record id="small_business_chart1602" model="account.account.template">
+        <record id="small_business_chart1622" model="account.account.template">
             <field name="code">1622</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">生产性生物资产累计折旧</field>
-            <field name="user_type" ref="user_type_bs40"/>
+            <field name="user_type" ref="user_type_bs47"/>
         </record>
 
         <record id="small_business_chart1701" model="account.account.template">
             <field name="code">1701</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">无形资产</field>
             <field name="user_type" ref="user_type_bs51"/>
@@ -273,7 +280,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1702" model="account.account.template">
             <field name="code">1702</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">累计摊销</field>
             <field name="user_type" ref="user_type_bs51"/>
@@ -282,7 +289,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1801" model="account.account.template">
             <field name="code">1801</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">长期待摊费用</field>
             <field name="user_type" ref="user_type_bs52"/>
@@ -292,18 +299,25 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart1901" model="account.account.template">
             <field name="code">1901</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_asset" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">待处理财产损溢</field>
-            <field name="user_type" ref="user_type_bs44"/>
+            <field name="user_type" ref="user_type_bs53"/>
         </record>
-        
-        
+
+
         <!-- 二、负债类 -->
+        <record id="cn_small_business_liability" model="account.account.template">
+            <field name="name">负债类</field>
+            <field name="code">2</field>
+            <field name="parent_id" ref="cn_small_business_root"/>
+            <field name="type">view</field>
+            <field name="user_type" ref="user_type_all"/>
+        </record>
         <record id="small_business_chart2001" model="account.account.template">
             <field name="code">2001</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_liability" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">短期借款</field>
             <field name="user_type" ref="user_type_bs68"/>
@@ -312,7 +326,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart2201" model="account.account.template">
             <field name="code">2201</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_liability" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">应付票据</field>
             <field name="user_type" ref="user_type_bs69"/>
@@ -320,7 +334,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart2202" model="account.account.template">
             <field name="code">2202</field>
             <field eval="True" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_liability" name="parent_id"/>
             <field name="type">payable</field>
             <field name="name">应付账款</field>
             <field name="user_type" ref="user_type_bs70"/>
@@ -328,7 +342,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart2203" model="account.account.template">
             <field name="code">2203</field>
             <field eval="True" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_liability" name="parent_id"/>
             <field name="type">receivable</field>
             <field name="name">预收账款</field>
             <field name="user_type" ref="user_type_bs71"/>
@@ -336,7 +350,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart2211" model="account.account.template">
             <field name="code">2211</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_liability" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">应付职工薪酬</field>
             <field name="user_type" ref="user_type_bs72"/>
@@ -344,7 +358,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart2221" model="account.account.template">
             <field name="code">2221</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>            
+            <field ref="cn_small_business_liability" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">应交税费</field>
             <field name="user_type" ref="user_type_bs75"/>
@@ -353,41 +367,41 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart2231" model="account.account.template">
             <field name="code">2231</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_liability" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">应付利息</field>
-            <field name="user_type" ref="user_type_bs74"/>
+            <field name="user_type" ref="user_type_bs174"/>
         </record>
         <record id="small_business_chart2232" model="account.account.template">
             <field name="code">2232</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_liability" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">应付利润</field>
-            <field name="user_type" ref="user_type_bs74"/>
+            <field name="user_type" ref="user_type_bs175"/>
         </record>
 
         <record id="small_business_chart2241" model="account.account.template">
             <field name="code">2241</field>
             <field eval="True" name="reconcile"/>
-            <field ref="cn_root" name="parent_id"/>
+            <field ref="cn_small_business_liability" name="parent_id"/>
             <field name="type">payable</field>
             <field name="name">其他应付款</field>
-            <field name="user_type" ref="user_type_bs70"/>
+            <field name="user_type" ref="user_type_bs73"/>
         </record>
 
         <record id="small_business_chart2401" model="account.account.template">
             <field name="code">2401</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_liability" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">递延收益</field>
-            <field name="user_type" ref="user_type_all"/>
+            <field name="user_type" ref="user_type_bs104"/>
         </record>
         <record id="small_business_chart2501" model="account.account.template">
             <field name="code">2501</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_liability" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">长期借款</field>
             <field name="user_type" ref="user_type_bs101"/>
@@ -396,7 +410,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart2701" model="account.account.template">
             <field name="code">2701</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_liability" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">长期应付款</field>
             <field name="user_type" ref="user_type_bs103"/>
@@ -404,10 +418,17 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
 
 
         <!-- 所有者权益类 -->
+        <record id="cn_small_business_right" model="account.account.template">
+            <field name="name">所有者权益类</field>
+            <field name="code">3</field>
+            <field name="parent_id" ref="cn_small_business_root"/>
+            <field name="type">view</field>
+            <field name="user_type" ref="user_type_all"/>
+        </record>
         <record id="small_business_chart3001" model="account.account.template">
             <field name="code">3001</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_right" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">实收资本</field>
             <field name="user_type" ref="user_type_bs115"/>
@@ -415,7 +436,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart3002" model="account.account.template">
             <field name="code">3002</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_right" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">资本公积</field>
             <field name="user_type" ref="user_type_bs118"/>
@@ -423,7 +444,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart3101" model="account.account.template">
             <field name="code">3101</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_right" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">盈余公积</field>
             <field name="user_type" ref="user_type_bs119"/>
@@ -431,71 +452,85 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart3103" model="account.account.template">
             <field name="code">3103</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_right" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">本年利润</field>
-            <field name="user_type" ref="user_type_bs121"/>
+            <field name="user_type" ref="user_type_bs120"/>
         </record>
         <record id="small_business_chart3104" model="account.account.template">
             <field name="code">3104</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_right" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">利润分配</field>
             <field name="user_type" ref="user_type_bs121"/>
         </record>
 
         <!-- 成本类 -->
+        <record id="cn_small_business_cost" model="account.account.template">
+            <field name="name">成本类</field>
+            <field name="code">4</field>
+            <field name="parent_id" ref="cn_small_business_root"/>
+            <field name="type">view</field>
+            <field name="user_type" ref="user_type_all"/>
+        </record>
         <record id="small_business_chart4001" model="account.account.template">
             <field name="code">4001</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_cost" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">生产成本</field>
-            <field name="user_type" ref="user_type_all"/>
+            <field name="user_type" ref="user_type_cost2"/>
         </record>
         <record id="small_business_chart4101" model="account.account.template">
             <field name="code">4101</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_cost" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">制造费用</field>
-            <field name="user_type" ref="user_type_all"/>
+            <field name="user_type" ref="user_type_cost2"/>
         </record>
 
         <record id="small_business_chart4301" model="account.account.template">
             <field name="code">4301</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_cost" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">研发支出</field>
-            <field name="user_type" ref="user_type_all"/>
+            <field name="user_type" ref="user_type_cost3"/>
         </record>
 
         <record id="small_business_chart4401" model="account.account.template">
             <field name="code">4401</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_cost" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">工程施工</field>
-            <field name="user_type" ref="user_type_all"/>
+            <field name="user_type" ref="user_type_cost2"/>
         </record>
 
         <record id="small_business_chart4403" model="account.account.template">
             <field name="code">4403</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_cost" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">机械作业</field>
-            <field name="user_type" ref="user_type_all"/>
+            <field name="user_type" ref="user_type_cost2"/>
         </record>
 
 
-       <!-- 损益类 -->
+        <!-- 损益类 -->
+        <record id="cn_small_business_gal" model="account.account.template">
+            <field name="name">损益类</field>
+            <field name="code">5</field>
+            <field name="parent_id" ref="cn_small_business_root"/>
+            <field name="type">view</field>
+            <field name="user_type" ref="user_type_all"/>
+        </record>
         <record id="small_business_chart5001" model="account.account.template">
             <field name="code">5001</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_gal" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">主营业务收入</field>
             <field name="user_type" ref="user_type_pl1"/>
@@ -503,16 +538,16 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart5051" model="account.account.template">
             <field name="code">5051</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_gal" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">其他业务收入</field>
-            <field name="user_type" ref="user_type_pl23"/>
+            <field name="user_type" ref="user_type_pl1"/>
         </record>
 
         <record id="small_business_chart5111" model="account.account.template">
             <field name="code">5111</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_gal" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">投资收益</field>
             <field name="user_type" ref="user_type_pl19"/>
@@ -520,7 +555,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart5301" model="account.account.template">
             <field name="code">5301</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_gal" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">营业外收入</field>
             <field name="user_type" ref="user_type_pl23"/>
@@ -529,7 +564,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart5401" model="account.account.template">
             <field name="code">5401</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_gal" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">主营业务成本</field>
             <field name="user_type" ref="user_type_pl3"/>
@@ -537,7 +572,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart5402" model="account.account.template">
             <field name="code">5402</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_gal" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">其他业务成本</field>
             <field name="user_type" ref="user_type_pl3"/>
@@ -546,7 +581,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart5403" model="account.account.template">
             <field name="code">5403</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_gal" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">营业税金及附加</field>
             <field name="user_type" ref="user_type_pl5"/>
@@ -554,7 +589,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart5601" model="account.account.template">
             <field name="code">5601</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_gal" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">销售费用</field>
             <field name="user_type" ref="user_type_pl11"/>
@@ -562,7 +597,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart5602" model="account.account.template">
             <field name="code">5602</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_gal" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">管理费用</field>
             <field name="user_type" ref="user_type_pl13"/>
@@ -570,7 +605,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart5603" model="account.account.template">
             <field name="code">5603</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_gal" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">财务费用</field>
             <field name="user_type" ref="user_type_pl15"/>
@@ -579,7 +614,7 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart5711" model="account.account.template">
             <field name="code">5711</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_gal" name="parent_id"/>
             <field name="type">other</field>
             <field name="name">营业外支出</field>
             <field name="user_type" ref="user_type_pl25"/>
@@ -587,9 +622,9 @@ http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201111/t20111107_605525.html
         <record id="small_business_chart5801" model="account.account.template">
             <field name="code">5801</field>
             <field eval="False" name="reconcile"/>
-            <field ref="cn_small_business_root" name="parent_id"/>
+            <field ref="cn_small_business_gal" name="parent_id"/>
             <field name="type">other</field>
-            <field name="name">所得税</field>
+            <field name="name">所得税费用</field>
             <field name="user_type" ref="user_type_pl29"/>
         </record>
 
diff --git a/addons/l10n_cn/account_chart_template.xml b/addons/l10n_cn/account_chart_template.xml
index a09ea67f0d0..ccb8ab62552 100644
--- a/addons/l10n_cn/account_chart_template.xml
+++ b/addons/l10n_cn/account_chart_template.xml
@@ -24,7 +24,7 @@
             <field eval="False" name="reconcile"/>
             <field ref="cn_root" name="parent_id"/>
             <field name="type">liquidity</field>
-            <field name="name">现金</field>
+            <field name="name">库存现金</field>
             <field name="user_type" ref="user_type_bs1"/>
         </record>
         <record id="chart1002" model="account.account.template">
@@ -95,7 +95,7 @@
             <field name="code">1231</field>
             <field eval="True" name="reconcile"/>
             <field ref="cn_root" name="parent_id"/>
-            <field name="type">other</field>
+            <field name="type">receivable</field>
             <field name="name">其他应收款</field>
             <field name="user_type" ref="user_type_bs7"/>
         </record>
@@ -571,6 +571,14 @@
             <field name="name">应付利息</field>
             <field name="user_type" ref="user_type_bs74"/>
         </record>
+        <record id="chart2241" model="account.account.template">
+            <field name="code">2241</field>
+            <field eval="True" name="reconcile"/>
+            <field ref="cn_root" name="parent_id"/>
+            <field name="type">payable</field>
+            <field name="name">其他应付款</field>
+            <field name="user_type" ref="user_type_bs73"/>
+        </record>
         <record id="chart2401" model="account.account.template">
             <field name="code">2401</field>
             <field eval="True" name="reconcile"/>
diff --git a/addons/l10n_cn/account_chart_type.xml b/addons/l10n_cn/account_chart_type.xml
index 16f3f8ae0ac..d55a9fd5c4e 100644
--- a/addons/l10n_cn/account_chart_type.xml
+++ b/addons/l10n_cn/account_chart_type.xml
@@ -17,7 +17,7 @@
         </record>
         <!-- 利润表科目 -->
         <record id="user_type_pl1" model="account.account.type">
-            <field name="name">一、主营业务收入</field>
+            <field name="name">一、营业收入</field>
             <field name="code">pl1</field>
             <field name="close_method">none</field>
             <field name="report_type">income</field>
@@ -29,7 +29,7 @@
             <field name="report_type">income</field>
         </record>
         <record id="user_type_pl3" model="account.account.type">
-            <field name="name">减：主营业务成本</field>
+            <field name="name">减：营业成本</field>
             <field name="code">pl3</field>
             <field name="close_method">none</field>
             <field name="report_type">expense</field>
@@ -47,7 +47,7 @@
             <field name="report_type">income</field>
         </record>
         <record id="user_type_pl11" model="account.account.type">
-            <field name="name">减：营业费用</field>
+            <field name="name">    销售费用</field>
             <field name="code">pl11</field>
             <field name="close_method">none</field>
             <field name="report_type">expense</field>
@@ -125,10 +125,16 @@
             <field name="close_method">unreconciled</field>
             <field name="report_type">asset</field>
         </record>
+        <record id="user_type_bs8" model="account.account.type">
+            <field name="name">预付账款</field>
+            <field name="code">bs8</field>
+            <field name="close_method">unreconciled</field>
+            <field name="report_type">asset</field>
+        </record>
         <record id="user_type_bs7" model="account.account.type">
             <field name="name">其他应收款</field>
             <field name="code">bs7</field>
-            <field name="close_method">balance</field>
+            <field name="close_method">unreconciled</field>
             <field name="report_type">asset</field>
         </record>
         <record id="user_type_bs10" model="account.account.type">
@@ -197,6 +203,12 @@
             <field name="close_method">balance</field>
             <field name="report_type">asset</field>
         </record>
+        <record id="user_type_bs47" model="account.account.type">
+            <field name="name">生产性生物资产</field>
+            <field name="code">bs47</field>
+            <field name="close_method">balance</field>
+            <field name="report_type">asset</field>
+        </record>
         <record id="user_type_bs51" model="account.account.type">
             <field name="name">无形资产</field>
             <field name="code">bs51</field>
@@ -209,6 +221,12 @@
             <field name="close_method">balance</field>
             <field name="report_type">asset</field>
         </record>
+        <record id="user_type_bs53" model="account.account.type">
+            <field name="name">待处理财产损溢-无结转</field>
+            <field name="code">bs53</field>
+            <field name="close_method">none</field>
+            <field name="report_type">asset</field>
+        </record>
         <record id="user_type_bs61" model="account.account.type">
             <field name="name">递延税款借项</field>
             <field name="code">bs61</field>
@@ -233,6 +251,12 @@
             <field name="close_method">unreconciled</field>
             <field name="report_type">liability</field>
         </record>
+        <record id="user_type_bs73" model="account.account.type">
+            <field name="name">其他应付款</field>
+            <field name="code">bs73</field>
+            <field name="close_method">unreconciled</field>
+            <field name="report_type">liability</field>
+        </record>
         <record id="user_type_bs71" model="account.account.type">
             <field name="name">预收账款</field>
             <field name="code">bs71</field>
@@ -240,11 +264,23 @@
             <field name="report_type">liability</field>
         </record>
         <record id="user_type_bs72" model="account.account.type">
-            <field name="name">应付工资</field>
+            <field name="name">应付职工薪酬</field>
             <field name="code">bs72</field>
             <field name="close_method">balance</field>
             <field name="report_type">liability</field>
         </record>
+        <record id="user_type_bs174" model="account.account.type">
+            <field name="name">应付利息</field>
+            <field name="code">bs174</field>
+            <field name="close_method">balance</field>
+            <field name="report_type">liability</field>
+        </record>
+        <record id="user_type_bs175" model="account.account.type">
+            <field name="name">应付利润</field>
+            <field name="code">bs175</field>
+            <field name="close_method">balance</field>
+            <field name="report_type">liability</field>
+        </record>
         <record id="user_type_bs74" model="account.account.type">
             <field name="name">应付股利</field>
             <field name="code">bs74</field>
@@ -281,6 +317,13 @@
             <field name="close_method">balance</field>
             <field name="report_type">liability</field>
         </record>
+         <record id="user_type_bs104" model="account.account.type">
+            <field name="name">递延收益</field>
+            <field name="code">bs104</field>
+            <field name="close_method">balance</field>
+            <field name="report_type">liability</field>
+        </record>
+
         <record id="user_type_bs115" model="account.account.type">
             <field name="name">实收资本</field>
             <field name="code">bs115</field>
@@ -299,11 +342,35 @@
             <field name="close_method">balance</field>
             <field name="report_type">liability</field>
         </record>
+        <record id="user_type_bs120" model="account.account.type">
+            <field name="name">本年利润</field>
+            <field name="code">bs120</field>
+            <field name="close_method">none</field>
+            <field name="report_type">liability</field>
+        </record>
         <record id="user_type_bs121" model="account.account.type">
             <field name="name">未分配利润</field>
             <field name="code">bs121</field>
             <field name="close_method">balance</field>
             <field name="report_type">liability</field>
-        </record>        
+        </record>
+        <record id="user_type_cost1" model="account.account.type">
+            <field name="name">成本类-余额结转</field>
+            <field name="code">cost</field>
+            <field name="close_method">balance</field>
+            <field name="report_type">none</field>
+        </record>
+        <record id="user_type_cost2" model="account.account.type">
+            <field name="name">成本-无结转</field>
+            <field name="code">cost_no</field>
+            <field name="close_method">none</field>
+            <field name="report_type">none</field>
+        </record>
+        <record id="user_type_cost3" model="account.account.type">
+            <field name="name">开发支出</field>
+            <field name="code">cost-dev</field>
+            <field name="close_method">none</field>
+            <field name="report_type">none</field>
+        </record>
     </data>
 </openerp>