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一、资产类 $YZsaw
1 1001 库存现金 cash on hand Y[%1?CREP
2 1002 银行存款 bank deposit b3(pRg[Fp
5 1015 其他货币资金 other monetary capital 0dS}pd">k
9 1101 交易性金融资产 transaction monetary assets
jVP70c
11 1121 应收票据 notes receivable n]M1'yU
12 1122 应收账款 Account receivable [ZwZGAP
13 1123 预付账款 account prepaid Z(Da?6#1
14 1131 应收股利 dividend receivable Bz}Dgbb
15 1132 应收利息 accrued interest receivable a*LT <N
21 1231 其他应收款 accounts receivable-others <viIpz2jh%
22 1241 坏账准备 had debts reserve hUirvDvX
28 1401 材料采购 procurement of materials 3:Bwf)*
29 1402 在途物资 materials in transit G| 7\[!R
30 1403 原材料 raw materials '[#a-8-JY_
32 1406 库存商品 commodity stocks .G[y^w)w}
33 1407 发出商品 goods in transit qz7:jq3N-{
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles |8I #`
42 1461 存货跌价准备 reserve against stock price declining `5 py6,
43 1501 待摊费用 fees to be apportioned 9hAS#|vK
45 1521 持有至到期投资 hold investment due 1*S5:7Tb
46 1522 持有至到期投资减值准备 hold investment due reduction reserve Enee\!@v
47 1523 可供出售金融资产 financial assets available for sale 1-Fg_G}|6
48 1524 长期股权投资 long-term stock ownership investment `@GqD
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve (]wi^dE
50 1526 投资性房地产 investment real eastate 4)D#kP
51 1531 长期应收款 long-term account receivable B{|g+c%
52 1541 未实现融资收益 unrealized financing income hoxn! x$?
54 1601 固定资产 permanent assets "8K
>Yu17
55 1602 累计折旧 accumulated depreciation [c4.E"
56 1603 固定资产减值准备permanent assets reduction reserve T1zft#1~
57 1604 在建工程 construction in process 1xK'1g72
58 1605 工程物资 engineer material
#.O,JG#H
59 1606 固定资产清理 disposal of fixed assets %bf+Y7m
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing `x:znp} '
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing gyH'92ck
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture U$a Eby.
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 Ore$yI}!m
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture >}QRMn|@H
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 'Z2:u!E
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 'B}pIx6k~
67 1701 无形资产 intangible assets ~XGO^P"?
68 1702 累计摊销 accumulated amortization 1lyJ;6i6L
69 1703 无形资产减值准备 intangible assets reduction reserve &d`T~fl|
70 1711 商誉 business reputation 4X7y}F.J
71 1801 长期待摊费用 long-term deferred expenses R`=3lY;
72 1811 递延所得税资产 deferred income tax assets d7N;Fa3yL
73 1901 待处理财产损溢 waiting assets profit and loss A(duUl~
二、负债类 debt group Hv%(9)-8
74 2001 短期借款 short-term loan N/)mw/?i
81 2101 交易性金融负债 transaction financial liabilities ;SQ<^
"eK
83 2201 应付票据 notes payable :QgC Zq
84 2202 应付账款 account payable ];Whvdnv
85 2205 预收账款 item received in advance k
hT&[!J{>
86 2211 应付职工薪酬 employee pay payable 5@c,iU-L
87 2221 应交税费 tax payable /H.QGPr
88 2231 应付股利 dividend payable /2^cty.BXw
89 2232 应付利息 interest payable KtJE
90 2241 其他应付款 other account payable 2{s ND
97 2401 预提费用 withholding expenses RsBo\#`
98 2411 预计负债 estimated liabilities oTZ?x}Z1
99 2501 递延收益 deferred income hZnT`!iFE^
100 2601 长期借款 money borrowed for long term m}.ru)
^p
101 2602 长期债券 long-term bond O{8"f\*
106 2801 长期应付款 long-term account payable Bc}<B:q%b
107 2802 未确认融资费用 unacknowledged financial charges >_M}l@1
108 2811 专项应付款 special accounts payable "@B!5s0
109 2901 递延所得税负债 deferred income tax liabilities a:@9GmtV&
三、共同类 )hk=wu6
112 3101 衍生工具 derivative tool ';V(sRU@
113 3201 套期工具 arbitrage tool Ff>Y<7CQ
v
114 3202 被套期项目 arbitrage project ))c;DJc
四、所有者权益类 :b>Z|7g ?
115 4001 实收资本 paid-up capital 6A M,1
116 4002 资本公积 contributed surplus ~J2-B2S!
117 4101 盈余公积 earned surplus #%VprcEK
119 4103 本年利润 profit for the current year yb/<
7
120 4104 利润分配 allocation of profits U[d/`
121 4201 库存股 treasury stock $N;!. 5lX3
五、成本类 m6V1m0M
122 5001 生产成本 production cost T~$ePVk>L
123 5101 制造费用 cost of production nR/; uTTz
124 5201 劳务成本 service cost 80$P35Q"
125 5301 研发支出 research and development expenditures qt]QO1pAd
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor hgj#VY$B
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor )|LX_kyW
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor MSeO#X
六、损益类 )xQxc.
129 6001 主营业务收入 main business income {+c/$4<
130 6011 利息收入 金融共用 interest income financial sharing N-^\X3X
135 6051 其他业务收入 other business income q`1t*<sk
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance q^sMJ
137 6101 公允价值变动损益 sound value flexible loss and profit a2/r$Tgm
138 6111 投资收益 income on investment ~p;<H
142 6301 营业外收入 nonrevenue receipt 7~\Dzcfk"P
143 6401 主营业务成本 main business cost T.ub!,Y
144 6402 其他业务支出 other business expense #BS]wj2#
145 6405 营业税金及附加 business tariff and annex W3UK[_qK
146 6411 利息支出 金融共用 interest expense financial sharing 'lC"wP&$
155 6601 销售费用 marketing cost
NJqALm!(
156 6602 管理费用 managing cost 6?*iIA$b
157 6603 财务费用 financial cost k6JB%m\E
158 6604 勘探费用 exploration expense C*Ws6s>+z
159 6701 资产减值损失 loss from asset devaluation y
fTnj:Fz
160 6711 营业外支出 nonoperating expense ';aPoaO %
161 6801 所得税 income tax I.x0$ac7
162 6901 以前年度损益调整 prior year profit and loss adjustment