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一、资产类 EHf\L
1 1001 库存现金 cash on hand Vu8,(A7D%O
2 1002 银行存款 bank deposit #q\x$
5 1015 其他货币资金 other monetary capital rNDrp@A>
9 1101 交易性金融资产 transaction monetary assets /~p+j{0L3W
11 1121 应收票据 notes receivable Wr?'$:
12 1122 应收账款 Account receivable /RnTQ4
13 1123 预付账款 account prepaid yYZxLJ='
14 1131 应收股利 dividend receivable OQ&'Dti
15 1132 应收利息 accrued interest receivable ~FU@wV^
21 1231 其他应收款 accounts receivable-others LW)H"6v
22 1241 坏账准备 had debts reserve 1fU,5+PH
28 1401 材料采购 procurement of materials G4 _,
29 1402 在途物资 materials in transit ;q>9W,jy
30 1403 原材料 raw materials J @IS\9O
32 1406 库存商品 commodity stocks D<$XyP
33 1407 发出商品 goods in transit $A_]:qI2
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles PJ4(}a
42 1461 存货跌价准备 reserve against stock price declining q8P.,%
43 1501 待摊费用 fees to be apportioned 5` D-
45 1521 持有至到期投资 hold investment due ?#A]{l
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 8+Llx
47 1523 可供出售金融资产 financial assets available for sale ,F6=b/eZ
48 1524 长期股权投资 long-term stock ownership investment E0n6$5Uc?
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 2/
rt@{V(
50 1526 投资性房地产 investment real eastate i]{1^pKq
51 1531 长期应收款 long-term account receivable @C_KV0i
52 1541 未实现融资收益 unrealized financing income 6A
R2htN^
54 1601 固定资产 permanent assets 5&Ts7& .
55 1602 累计折旧 accumulated depreciation ~Ou1WnmO
56 1603 固定资产减值准备permanent assets reduction reserve Q
n)d2-<
57 1604 在建工程 construction in process (rtY!<|p
58 1605 工程物资 engineer material k44Q):ncY7
59 1606 固定资产清理 disposal of fixed assets bPKOw<
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing xgu `Q`~
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing KL,/2(
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Y$K!7Kq
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 G"5D< ]
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture YIhm$A"z0"
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation !%(h2]MQ
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation VSX@e|Nj
67 1701 无形资产 intangible assets ,8'>R@o
68 1702 累计摊销 accumulated amortization C G\tQbum
69 1703 无形资产减值准备 intangible assets reduction reserve ZzGahtx)Y
70 1711 商誉 business reputation -7H^n#]
71 1801 长期待摊费用 long-term deferred expenses ;
h=*!7:
72 1811 递延所得税资产 deferred income tax assets ji1HV1S
73 1901 待处理财产损溢 waiting assets profit and loss #65^w=Sp}
二、负债类 debt group B<?[Mrdxw
74 2001 短期借款 short-term loan = {'pUU
81 2101 交易性金融负债 transaction financial liabilities N7r_77%m0
83 2201 应付票据 notes payable NH<gU_s8{9
84 2202 应付账款 account payable N;oQ^B'
85 2205 预收账款 item received in advance 3chPY4~A
86 2211 应付职工薪酬 employee pay payable T VmH
87 2221 应交税费 tax payable /'2O.d0}.
88 2231 应付股利 dividend payable ^jB8Q
89 2232 应付利息 interest payable g:l.MJT
90 2241 其他应付款 other account payable 0-Y:v(|.
97 2401 预提费用 withholding expenses sAn0bX
98 2411 预计负债 estimated liabilities :# E*Y8-
99 2501 递延收益 deferred income WO5O?jo'
100 2601 长期借款 money borrowed for long term n"PJ,ao
101 2602 长期债券 long-term bond s.Y4pWd5@
106 2801 长期应付款 long-term account payable Gc]~wD$
107 2802 未确认融资费用 unacknowledged financial charges #m{{a]zm^
108 2811 专项应付款 special accounts payable D%mXA70
109 2901 递延所得税负债 deferred income tax liabilities $0oO
&)*
三、共同类 |'ln?D:&
112 3101 衍生工具 derivative tool r[(xjn
113 3201 套期工具 arbitrage tool D-Vai#Cd
114 3202 被套期项目 arbitrage project hf/2vt
m
四、所有者权益类 %=AxJp!a
115 4001 实收资本 paid-up capital s`j~-P
116 4002 资本公积 contributed surplus
X=JmF97
117 4101 盈余公积 earned surplus V-I(WzR9y
119 4103 本年利润 profit for the current year 93qwH%
120 4104 利润分配 allocation of profits v0D q@Q1
121 4201 库存股 treasury stock <$w?/y/'
五、成本类 4(neKr5\#
122 5001 生产成本 production cost -4w=s|#.\
123 5101 制造费用 cost of production v[@c*wo
124 5201 劳务成本 service cost a {}|Bf<
125 5301 研发支出 research and development expenditures jc[_I&Oc_
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor E9|eu\
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor s5.AW8X=?*
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor .?p\n7
六、损益类 (`>voi<^
129 6001 主营业务收入 main business income Tu{&v'!j6
130 6011 利息收入 金融共用 interest income financial sharing R3)57OyV
135 6051 其他业务收入 other business income +;g{$da5
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Om'+]BBN
137 6101 公允价值变动损益 sound value flexible loss and profit [ xOzzp4
138 6111 投资收益 income on investment _zt19%Wg
142 6301 营业外收入 nonrevenue receipt V@7KsB
143 6401 主营业务成本 main business cost 9odJr]
144 6402 其他业务支出 other business expense =~Ynz7 /x
145 6405 营业税金及附加 business tariff and annex x83
!C}4:
146 6411 利息支出 金融共用 interest expense financial sharing lkyzNy9R
155 6601 销售费用 marketing cost &
gJV{V5Ay
156 6602 管理费用 managing cost KfBTL!0#
157 6603 财务费用 financial cost YSJy`
158 6604 勘探费用 exploration expense Iz6y{E
159 6701 资产减值损失 loss from asset devaluation {e|*01hE
160 6711 营业外支出 nonoperating expense BR^7_q4q
161 6801 所得税 income tax ri`R<l8
162 6901 以前年度损益调整 prior year profit and loss adjustment