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一、资产类 tqLn A
1 1001 库存现金 cash on hand V>}@--$c-r
2 1002 银行存款 bank deposit h?wNmLre
5 1015 其他货币资金 other monetary capital fI"q/+
9 1101 交易性金融资产 transaction monetary assets 2`(-l{3
11 1121 应收票据 notes receivable Uq/#\7/rL
12 1122 应收账款 Account receivable *ayn<Vlh`^
13 1123 预付账款 account prepaid M/GQQG;
14 1131 应收股利 dividend receivable @MIBW)P<
15 1132 应收利息 accrued interest receivable wCiDvHF5+C
21 1231 其他应收款 accounts receivable-others (p<QRb:&Z
22 1241 坏账准备 had debts reserve +(/?$dRH
28 1401 材料采购 procurement of materials l,Un7]*
29 1402 在途物资 materials in transit %lZ++?&^
30 1403 原材料 raw materials 7
}`c:u~j
32 1406 库存商品 commodity stocks #yZZ$XO k
33 1407 发出商品 goods in transit K
@3 yS8F
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles $M\|zUQu.
42 1461 存货跌价准备 reserve against stock price declining P+pL2 BA
43 1501 待摊费用 fees to be apportioned IWeQMwg
45 1521 持有至到期投资 hold investment due ;+]9KIa_Pq
46 1522 持有至到期投资减值准备 hold investment due reduction reserve O/\ L0\T
47 1523 可供出售金融资产 financial assets available for sale fII;t-(x
48 1524 长期股权投资 long-term stock ownership investment E@\e37e
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve @xR7>-$0p
50 1526 投资性房地产 investment real eastate CC1\0$ /
51 1531 长期应收款 long-term account receivable *OU>s;"$
52 1541 未实现融资收益 unrealized financing income 65bLkR{0
54 1601 固定资产 permanent assets <,qJ%kc
55 1602 累计折旧 accumulated depreciation i:`ur
56 1603 固定资产减值准备permanent assets reduction reserve lcgT9m#
57 1604 在建工程 construction in process )@.bkzW
58 1605 工程物资 engineer material 9`}Wp2
59 1606 固定资产清理 disposal of fixed assets @AUx%:}0Y:
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing /0QGU4=
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing K1>.%m
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture iorKS+w"
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 ^,zE Nqg7
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture BQWEC,*N
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 .#R\t 7m%
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 8[i#x|`g
67 1701 无形资产 intangible assets KNU/Kc#
68 1702 累计摊销 accumulated amortization evf){XhT;n
69 1703 无形资产减值准备 intangible assets reduction reserve :kSA^w8
70 1711 商誉 business reputation ]bO{001y,
71 1801 长期待摊费用 long-term deferred expenses rP.qCl+J
72 1811 递延所得税资产 deferred income tax assets mfOr+
73 1901 待处理财产损溢 waiting assets profit and loss M.1
bRB
二、负债类 debt group nt\6o?W
74 2001 短期借款 short-term loan E",s
]
81 2101 交易性金融负债 transaction financial liabilities B]dHMLzl
83 2201 应付票据 notes payable 8[(eV.
84 2202 应付账款 account payable wVk2Fr(
85 2205 预收账款 item received in advance X0
&1ICZ
86 2211 应付职工薪酬 employee pay payable V x1C4
87 2221 应交税费 tax payable P<GY"W+rR
88 2231 应付股利 dividend payable 2%0zPflT
89 2232 应付利息 interest payable q@;WXH O0
90 2241 其他应付款 other account payable 7k{Oae\$
97 2401 预提费用 withholding expenses GutH}Kz"&
98 2411 预计负债 estimated liabilities uy\<t
99 2501 递延收益 deferred income %?+A.0]E
100 2601 长期借款 money borrowed for long term 8r / ]Q
101 2602 长期债券 long-term bond X5U.8qI3
106 2801 长期应付款 long-term account payable XOzPi*V**
107 2802 未确认融资费用 unacknowledged financial charges <4}zl'.
108 2811 专项应付款 special accounts payable zsA6(?)u
109 2901 递延所得税负债 deferred income tax liabilities i_ws*7B<
三、共同类 ?H1I,]Di
112 3101 衍生工具 derivative tool AbUPJF"F
113 3201 套期工具 arbitrage tool d{&+xl^ll
114 3202 被套期项目 arbitrage project %)*!(%\S*3
四、所有者权益类 #C,M8~Q7
115 4001 实收资本 paid-up capital `Bx3grZ
7&
116 4002 资本公积 contributed surplus gWA)V*}f
117 4101 盈余公积 earned surplus 'qQ 5K
o
119 4103 本年利润 profit for the current year )c5M;/s
120 4104 利润分配 allocation of profits YIb5jK`
121 4201 库存股 treasury stock CF9a~^+%
五、成本类 qdh;zAMx
122 5001 生产成本 production cost J]i=
SX+ 9
123 5101 制造费用 cost of production &H,
5f#
124 5201 劳务成本 service cost ;k^wn)JE$
125 5301 研发支出 research and development expenditures bW<_K9"
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor t,=
ta{
a
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor <&TAN L
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor HZCEr6}(
六、损益类 Nkn0G_
129 6001 主营业务收入 main business income I<|)uK7
130 6011 利息收入 金融共用 interest income financial sharing w=d#y
)1
135 6051 其他业务收入 other business income Da1BxbDeI
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance o%X_V!B{V
137 6101 公允价值变动损益 sound value flexible loss and profit 7CYu"+Ea
138 6111 投资收益 income on investment Qi2yaEB
142 6301 营业外收入 nonrevenue receipt <ro0}%-z>M
143 6401 主营业务成本 main business cost !y$Hr[v
144 6402 其他业务支出 other business expense :s+AIo6
145 6405 营业税金及附加 business tariff and annex n )YNt
146 6411 利息支出 金融共用 interest expense financial sharing zkn K2e,$
155 6601 销售费用 marketing cost @gENv~m<OI
156 6602 管理费用 managing cost X}p#9^%N
157 6603 财务费用 financial cost YQ X+lE
158 6604 勘探费用 exploration expense [&t3xC,
159 6701 资产减值损失 loss from asset devaluation 3 8pw
160 6711 营业外支出 nonoperating expense
AuHOdiJ
161 6801 所得税 income tax 67%eAS
162 6901 以前年度损益调整 prior year profit and loss adjustment