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一、资产类 h=-"SW
1 1001 库存现金 cash on hand 3_A
*$
2 1002 银行存款 bank deposit K\|FQ^#UYm
5 1015 其他货币资金 other monetary capital 6;b~Ht
9 1101 交易性金融资产 transaction monetary assets G@j0rnn>B
11 1121 应收票据 notes receivable ,AT[@
12 1122 应收账款 Account receivable b86}% FM
13 1123 预付账款 account prepaid (5\NB0
14 1131 应收股利 dividend receivable m.,U:>
15 1132 应收利息 accrued interest receivable 0Won9P
21 1231 其他应收款 accounts receivable-others rj!0GI
22 1241 坏账准备 had debts reserve vTn}*d.K=
28 1401 材料采购 procurement of materials qWb+r
29 1402 在途物资 materials in transit Agrk|w
PK
30 1403 原材料 raw materials (Cqn6dWK
32 1406 库存商品 commodity stocks ,0LU~AGe
33 1407 发出商品 goods in transit B#9{-t3Vf
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles X1~1&:V,<
42 1461 存货跌价准备 reserve against stock price declining _YRE (YZ/
43 1501 待摊费用 fees to be apportioned %.Q
!oYehj
45 1521 持有至到期投资 hold investment due U(x]O/m
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 4>J
47 1523 可供出售金融资产 financial assets available for sale .1
LCXW=
48 1524 长期股权投资 long-term stock ownership investment * RtgC/
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ElUEteZ
50 1526 投资性房地产 investment real eastate IsR!'%Pu
51 1531 长期应收款 long-term account receivable itMg|%B%
52 1541 未实现融资收益 unrealized financing income ({o'd=nO
54 1601 固定资产 permanent assets p)+k=b
55 1602 累计折旧 accumulated depreciation JfPD}w
56 1603 固定资产减值准备permanent assets reduction reserve ^Ox3XC
57 1604 在建工程 construction in process %iw3oh&Fkm
58 1605 工程物资 engineer material -44l^}_u
59 1606 固定资产清理 disposal of fixed assets q:g2Zc'Y~W
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 2it?$8#i
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing t45Z@hmcW
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ZK)%l~J
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture dUsxvho
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture o6p98Dpg
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation A~mum+[5
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation xMBaVlEN
67 1701 无形资产 intangible assets P~ &$l2
68 1702 累计摊销 accumulated amortization YID4w7|
69 1703 无形资产减值准备 intangible assets reduction reserve N?.%?0l
70 1711 商誉 business reputation p'om-
71 1801 长期待摊费用 long-term deferred expenses Si~vDQ7"
72 1811 递延所得税资产 deferred income tax assets G%Lt.?m[
73 1901 待处理财产损溢 waiting assets profit and loss r
hfb ftw
二、负债类 debt group *oybD=%4
74 2001 短期借款 short-term loan 3'X.}>o
81 2101 交易性金融负债 transaction financial liabilities
a`0=AQ
83 2201 应付票据 notes payable =)7s $
p
84 2202 应付账款 account payable SV(]9^nW
85 2205 预收账款 item received in advance 7hcNf,
86 2211 应付职工薪酬 employee pay payable Sfr&p>{,
87 2221 应交税费 tax payable wm^J;<T[
88 2231 应付股利 dividend payable |n] d34E
89 2232 应付利息 interest payable Ox@P6|m
90 2241 其他应付款 other account payable =lpQnj"
97 2401 预提费用 withholding expenses 12+>5BA
98 2411 预计负债 estimated liabilities /:FOPPs
99 2501 递延收益 deferred income BX yo
100 2601 长期借款 money borrowed for long term 8}(]]ayl
101 2602 长期债券 long-term bond v~Y^r2
106 2801 长期应付款 long-term account payable Y&K;l_
107 2802 未确认融资费用 unacknowledged financial charges \W`w` o
108 2811 专项应付款 special accounts payable KSrx[q
109 2901 递延所得税负债 deferred income tax liabilities x]33LQ1]
三、共同类 [V
WUqlNt>
112 3101 衍生工具 derivative tool &>Vfa
113 3201 套期工具 arbitrage tool nak Yn
114 3202 被套期项目 arbitrage project :Q@&5!]>d
四、所有者权益类 [2Ud]l:6E
115 4001 实收资本 paid-up capital 9WR6!.y#f
116 4002 资本公积 contributed surplus OiP!vn}k
117 4101 盈余公积 earned surplus 3=L.uXVb
119 4103 本年利润 profit for the current year +U3m#Y )k
120 4104 利润分配 allocation of profits <=,6p>Eo[
121 4201 库存股 treasury stock >&U,co$>
五、成本类 pn^ d]rou?
122 5001 生产成本 production cost /7YF mI/0
123 5101 制造费用 cost of production Nj 00W1
124 5201 劳务成本 service cost ~JH:EB:
125 5301 研发支出 research and development expenditures &sd}ulEg`
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor qQH]`#P
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 7!N2-6GV
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor DX|#
gUAm
六、损益类 \0gM o&
129 6001 主营业务收入 main business income 10U9ZC
130 6011 利息收入 金融共用 interest income financial sharing -bU oCF0
135 6051 其他业务收入 other business income eET}r24
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance s91JBP|B7
137 6101 公允价值变动损益 sound value flexible loss and profit AoI/n4T^
138 6111 投资收益 income on investment `FC(
142 6301 营业外收入 nonrevenue receipt @Rw
!'T
143 6401 主营业务成本 main business cost Kp,M"Y
144 6402 其他业务支出 other business expense eh5gjSqx
145 6405 营业税金及附加 business tariff and annex `kJ^zw+
146 6411 利息支出 金融共用 interest expense financial sharing ]: ~OG@(
155 6601 销售费用 marketing cost _> *jH'
156 6602 管理费用 managing cost E\4 +_L_j
157 6603 财务费用 financial cost
UCClWr
158 6604 勘探费用 exploration expense (#E.`e1#6
159 6701 资产减值损失 loss from asset devaluation go<W( ,O
160 6711 营业外支出 nonoperating expense ;/rXQe1
161 6801 所得税 income tax }7.PH'.8
162 6901 以前年度损益调整 prior year profit and loss adjustment