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一、资产类 3H <`Z4;
1 1001 库存现金 cash on hand /0!$p[cjm
2 1002 银行存款 bank deposit 4sQ~&@[Q+
5 1015 其他货币资金 other monetary capital i*b4uHna
9 1101 交易性金融资产 transaction monetary assets T-!|l7V~f
11 1121 应收票据 notes receivable U)b&zZc;
12 1122 应收账款 Account receivable 6d(b'S^
13 1123 预付账款 account prepaid
,gx$U@0Z
14 1131 应收股利 dividend receivable cWc$yE'
15 1132 应收利息 accrued interest receivable rZ 6@b
21 1231 其他应收款 accounts receivable-others LVWxd}0
22 1241 坏账准备 had debts reserve m9cj7
28 1401 材料采购 procurement of materials ~Gwas0eNa
29 1402 在途物资 materials in transit 2nYiG)tg
30 1403 原材料 raw materials =mAGD*NK
u
32 1406 库存商品 commodity stocks E.Pje@d
33 1407 发出商品 goods in transit ua!D-0
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 25w6KBTe;:
42 1461 存货跌价准备 reserve against stock price declining AF
QnCl Of
43 1501 待摊费用 fees to be apportioned 5
u"nxT
45 1521 持有至到期投资 hold investment due >4#tkv>S.
46 1522 持有至到期投资减值准备 hold investment due reduction reserve H|x k${R`
47 1523 可供出售金融资产 financial assets available for sale 0sY#MHPT&
48 1524 长期股权投资 long-term stock ownership investment xQZMCd
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 9EjjkJ%)q
50 1526 投资性房地产 investment real eastate e4 ?<GT
51 1531 长期应收款 long-term account receivable
b^;N>zx
52 1541 未实现融资收益 unrealized financing income jCam,$oE
54 1601 固定资产 permanent assets }%
FDm@+
55 1602 累计折旧 accumulated depreciation U8U/?zW/&
56 1603 固定资产减值准备permanent assets reduction reserve uk`d,xF
57 1604 在建工程 construction in process h^Arb=I
58 1605 工程物资 engineer material 18J.vcP
59 1606 固定资产清理 disposal of fixed assets J>/Ci\OB
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Zu)i+GeG
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ?Of{c,2 .
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Py}!C@e
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture t>m8iS>
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture `W
D*Q-&n
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 01UqDdoj
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 60(}_
%
67 1701 无形资产 intangible assets OME!W w
68 1702 累计摊销 accumulated amortization wV]sGHu F}
69 1703 无形资产减值准备 intangible assets reduction reserve zS,%msT^A
70 1711 商誉 business reputation 5mDVFb 3a
71 1801 长期待摊费用 long-term deferred expenses LZ3rr-
72 1811 递延所得税资产 deferred income tax assets aEV|>K=6Y'
73 1901 待处理财产损溢 waiting assets profit and loss mw2rSU I{
二、负债类 debt group U+I3 P
74 2001 短期借款 short-term loan b0rt.XB
81 2101 交易性金融负债 transaction financial liabilities Cj`pw2.
83 2201 应付票据 notes payable zlC^
84 2202 应付账款 account payable iW1$!l>v
85 2205 预收账款 item received in advance O1l4gduN|i
86 2211 应付职工薪酬 employee pay payable c4FOfH|
87 2221 应交税费 tax payable >Lo6='G
88 2231 应付股利 dividend payable >MBn2(\B;
89 2232 应付利息 interest payable 2{jtQlc
90 2241 其他应付款 other account payable 1e+h9|hGYw
97 2401 预提费用 withholding expenses 6~>^pkV
98 2411 预计负债 estimated liabilities H@ 1[SKBl
99 2501 递延收益 deferred income Q-H=wJ4R
100 2601 长期借款 money borrowed for long term HCfS)`
101 2602 长期债券 long-term bond p
P_wBX
106 2801 长期应付款 long-term account payable :*^(OnIe
107 2802 未确认融资费用 unacknowledged financial charges >Rx8 0
108 2811 专项应付款 special accounts payable ]l9,t5Y
109 2901 递延所得税负债 deferred income tax liabilities x`/m>~_
三、共同类 ,.1&Ff)S
112 3101 衍生工具 derivative tool 38zR\@'j]4
113 3201 套期工具 arbitrage tool vV\/pu8
114 3202 被套期项目 arbitrage project FE^?U%:u@
四、所有者权益类 '_Hb}'sFI
115 4001 实收资本 paid-up capital |hZ|+7
116 4002 资本公积 contributed surplus #!K~_DL
117 4101 盈余公积 earned surplus H>@JfYZ0
119 4103 本年利润 profit for the current year +dPE!:
120 4104 利润分配 allocation of profits b[QCM/
121 4201 库存股 treasury stock Hzk1LKsT#
五、成本类 xKkVSEup
122 5001 生产成本 production cost & y 2GQJE
123 5101 制造费用 cost of production q?gQ
124 5201 劳务成本 service cost 6+{ nw}e8
125 5301 研发支出 research and development expenditures AVdd?Ew
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Wr}a\}R
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor D8<0zxc=(
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor :IOn`mRYu
六、损益类 oIu,rjb
129 6001 主营业务收入 main business income gFH;bZU
130 6011 利息收入 金融共用 interest income financial sharing oPC IlH
135 6051 其他业务收入 other business income B 7x"ef
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance e!L sc3@
137 6101 公允价值变动损益 sound value flexible loss and profit l{%Op\
138 6111 投资收益 income on investment {H"=PYR
142 6301 营业外收入 nonrevenue receipt )f_"`FH0d
143 6401 主营业务成本 main business cost %\s#e
144 6402 其他业务支出 other business expense SOi(5]
145 6405 营业税金及附加 business tariff and annex 8B% O%*5`
146 6411 利息支出 金融共用 interest expense financial sharing h P6fTZ=Ln
155 6601 销售费用 marketing cost !:!@dC%8_
156 6602 管理费用 managing cost BGk<NEzH
157 6603 财务费用 financial cost &*?!*+!,i
158 6604 勘探费用 exploration expense B'[3kJ '
159 6701 资产减值损失 loss from asset devaluation
k6 h^
160 6711 营业外支出 nonoperating expense Qnu&GBM
161 6801 所得税 income tax -
KoA[UJ
162 6901 以前年度损益调整 prior year profit and loss adjustment