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一、资产类 UKdzJEhG
1 1001 库存现金 cash on hand 6{ Eh={:b
2 1002 银行存款 bank deposit y CVBG
5 1015 其他货币资金 other monetary capital i+ 6/ g
9 1101 交易性金融资产 transaction monetary assets :8FH{sqR
11 1121 应收票据 notes receivable 7(-
<x@ e
12 1122 应收账款 Account receivable K, Vl.-4?
13 1123 预付账款 account prepaid *%.*vPJ
14 1131 应收股利 dividend receivable W3#L!&z_wK
15 1132 应收利息 accrued interest receivable "
7d_$.Z
21 1231 其他应收款 accounts receivable-others Wh7nli7f_
22 1241 坏账准备 had debts reserve m"5gzH
28 1401 材料采购 procurement of materials CEiG jo^
29 1402 在途物资 materials in transit y[# U/2
30 1403 原材料 raw materials
d #su
32 1406 库存商品 commodity stocks C S
33 1407 发出商品 goods in transit GOjri
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles P^z)]K#sw
42 1461 存货跌价准备 reserve against stock price declining )Lq FZ~B
43 1501 待摊费用 fees to be apportioned $0
)K [K
45 1521 持有至到期投资 hold investment due YZd4% zF
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 2epL!j) Wh
47 1523 可供出售金融资产 financial assets available for sale -yd T%x
48 1524 长期股权投资 long-term stock ownership investment V3S`8VI
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve xo}hu %XL
50 1526 投资性房地产 investment real eastate QGa"HG5NF
51 1531 长期应收款 long-term account receivable \4 DH&gZ[
52 1541 未实现融资收益 unrealized financing income O-RiDYej
54 1601 固定资产 permanent assets QH eUpJ/^
55 1602 累计折旧 accumulated depreciation asb") NfIm
56 1603 固定资产减值准备permanent assets reduction reserve m i+I )b=
57 1604 在建工程 construction in process fjf\/%
58 1605 工程物资 engineer material 6 [IiJhVL
59 1606 固定资产清理 disposal of fixed assets *Co+UJ j T
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing g~
]FI
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing { |50&]m
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture _F$?Z
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture y_w4ei
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture JL1Whf
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation #Uo
9BM
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation @YRBZ6FH
67 1701 无形资产 intangible assets +Z+]Tqo
68 1702 累计摊销 accumulated amortization }6\p7n
69 1703 无形资产减值准备 intangible assets reduction reserve o Vs&r?\Z
70 1711 商誉 business reputation rTcH~s
D`
71 1801 长期待摊费用 long-term deferred expenses 2KU [Yd
72 1811 递延所得税资产 deferred income tax assets z`W$/tw"
73 1901 待处理财产损溢 waiting assets profit and loss sBh|y F,
二、负债类 debt group aV1(DZ83
74 2001 短期借款 short-term loan -7u4f y{T
81 2101 交易性金融负债 transaction financial liabilities My)/d]a
83 2201 应付票据 notes payable /PO5z7n0J
84 2202 应付账款 account payable giv cq'L
85 2205 预收账款 item received in advance (URWi caB
86 2211 应付职工薪酬 employee pay payable KV Mm<]Z
87 2221 应交税费 tax payable >n#Pq{7aF
88 2231 应付股利 dividend payable &BP%~
89 2232 应付利息 interest payable y B&s2J
90 2241 其他应付款 other account payable C{4[ 7
97 2401 预提费用 withholding expenses f"S^:F 0
98 2411 预计负债 estimated liabilities Vg0Rc t
99 2501 递延收益 deferred income ~R 3@GaL1
100 2601 长期借款 money borrowed for long term }oU 0J
101 2602 长期债券 long-term bond uSH.c>
106 2801 长期应付款 long-term account payable XvWUJ6
M
107 2802 未确认融资费用 unacknowledged financial charges XB2[{XH,
108 2811 专项应付款 special accounts payable ?EdF&^[3rD
109 2901 递延所得税负债 deferred income tax liabilities \ qK h9
三、共同类 ! fY'^Ya?
112 3101 衍生工具 derivative tool qXgg"k%A\
113 3201 套期工具 arbitrage tool R'He(x
114 3202 被套期项目 arbitrage project 5G|(od3
四、所有者权益类 XfharJ_b
115 4001 实收资本 paid-up capital 2 g, UdG
116 4002 资本公积 contributed surplus +n7bbuxj(X
117 4101 盈余公积 earned surplus c&ymVB?G:1
119 4103 本年利润 profit for the current year V|Smk;G
120 4104 利润分配 allocation of profits Bf.@B0\
121 4201 库存股 treasury stock SD |5v*
五、成本类 ;V@o 2a
122 5001 生产成本 production cost =5isT
123 5101 制造费用 cost of production 3nMXfh/
124 5201 劳务成本 service cost B\`
4TU}kE
125 5301 研发支出 research and development expenditures /g@!#Dt
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor En
yx+]9
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor pwr,rAJ}$j
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 7xqTTN6h
六、损益类 O1V s!
129 6001 主营业务收入 main business income s: CsUl |
130 6011 利息收入 金融共用 interest income financial sharing g,*L P
135 6051 其他业务收入 other business income T|[zk.8=E
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance @
-)jU!
137 6101 公允价值变动损益 sound value flexible loss and profit U,\3 !D0jt
138 6111 投资收益 income on investment pKMy:j
142 6301 营业外收入 nonrevenue receipt &c% ;Lo
143 6401 主营业务成本 main business cost Xf(H_&K
144 6402 其他业务支出 other business expense }N dknut,
145 6405 营业税金及附加 business tariff and annex { HHc} 8
146 6411 利息支出 金融共用 interest expense financial sharing ')zdI]@ M
155 6601 销售费用 marketing cost B*W)e$
156 6602 管理费用 managing cost {FNmYneh?6
157 6603 财务费用 financial cost 0e-M 24,C
158 6604 勘探费用 exploration expense ^z >3+oi
159 6701 资产减值损失 loss from asset devaluation {oOzXc6o
160 6711 营业外支出 nonoperating expense Em?bV(
161 6801 所得税 income tax yy8h 8{=g
162 6901 以前年度损益调整 prior year profit and loss adjustment
