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一、资产类 GFSlYG
1 1001 库存现金 cash on hand f=-!2#%
2 1002 银行存款 bank deposit N?Z+zN&P
5 1015 其他货币资金 other monetary capital a,F8+
Pb>
9 1101 交易性金融资产 transaction monetary assets bqf]$}/8k
11 1121 应收票据 notes receivable 3
"2<T^H]
12 1122 应收账款 Account receivable ru(?a~lF8~
13 1123 预付账款 account prepaid 8VBkI Ygb
14 1131 应收股利 dividend receivable qkZ5+2
m
15 1132 应收利息 accrued interest receivable i75?*ld
21 1231 其他应收款 accounts receivable-others %Hh &u
.
22 1241 坏账准备 had debts reserve $A5B{2
28 1401 材料采购 procurement of materials 5,G<}cd
29 1402 在途物资 materials in transit S]#=ES'^/
30 1403 原材料 raw materials f6(9wz$Trt
32 1406 库存商品 commodity stocks [
5}cU{M
33 1407 发出商品 goods in transit +w_MSj#P
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 4q
@9
42 1461 存货跌价准备 reserve against stock price declining Xm
0&U?dZB
43 1501 待摊费用 fees to be apportioned 8Pnqmjjj
45 1521 持有至到期投资 hold investment due @ B}c4,
46 1522 持有至到期投资减值准备 hold investment due reduction reserve w2M
IY_N?
47 1523 可供出售金融资产 financial assets available for sale Y;%R/OyWY
48 1524 长期股权投资 long-term stock ownership investment j|VlHDqR
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve KqG$zC^N
50 1526 投资性房地产 investment real eastate }SJLBy0
51 1531 长期应收款 long-term account receivable 80R=r
52 1541 未实现融资收益 unrealized financing income z?IY3]v*z<
54 1601 固定资产 permanent assets i85+p2i7
55 1602 累计折旧 accumulated depreciation HC<BGIgL
56 1603 固定资产减值准备permanent assets reduction reserve 7kWZMi
57 1604 在建工程 construction in process " N`V*0h
58 1605 工程物资 engineer material o+6^|RP
59 1606 固定资产清理 disposal of fixed assets %
'D:bi5
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing s K$Sar
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing :a^,Ei-&
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture /hA}9+/
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 =."WvBKg
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture :Brn
RW64
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 L;(3u'
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation u0 'pR#
m|
67 1701 无形资产 intangible assets f@x( ,p
68 1702 累计摊销 accumulated amortization 3<1HqU
69 1703 无形资产减值准备 intangible assets reduction reserve EcS-tE4%
70 1711 商誉 business reputation wTgx(LtH
71 1801 长期待摊费用 long-term deferred expenses gC,0+Y~
72 1811 递延所得税资产 deferred income tax assets ?-6x]l=]
73 1901 待处理财产损溢 waiting assets profit and loss cvLcre% >A
二、负债类 debt group -$!Pf$l@
74 2001 短期借款 short-term loan zWR*g/i
81 2101 交易性金融负债 transaction financial liabilities RE*S7[ge
83 2201 应付票据 notes payable _`Yvfz3
84 2202 应付账款 account payable ]aMa*fF
85 2205 预收账款 item received in advance [7Kj$PB3
86 2211 应付职工薪酬 employee pay payable (/rIodHJO
87 2221 应交税费 tax payable :8GxcqvCWq
88 2231 应付股利 dividend payable *7D$;?"
89 2232 应付利息 interest payable /v5g;x_T
90 2241 其他应付款 other account payable y0mg}N1
97 2401 预提费用 withholding expenses 9Av- ;!]
98 2411 预计负债 estimated liabilities +Muia5G
99 2501 递延收益 deferred income uhN(`E@
100 2601 长期借款 money borrowed for long term
vGLb2Q
101 2602 长期债券 long-term bond =w>>7u$4
106 2801 长期应付款 long-term account payable gCBZA;/
107 2802 未确认融资费用 unacknowledged financial charges YaE['a
108 2811 专项应付款 special accounts payable `efH(
109 2901 递延所得税负债 deferred income tax liabilities Zn=JmZ
三、共同类 9[]"%6
112 3101 衍生工具 derivative tool gV.Pg[[1
113 3201 套期工具 arbitrage tool DuC u6j
114 3202 被套期项目 arbitrage project G QB^
四、所有者权益类 `5 v51TpH
115 4001 实收资本 paid-up capital #L*@~M^]
116 4002 资本公积 contributed surplus #p9z#kin
117 4101 盈余公积 earned surplus :R?| 2l
119 4103 本年利润 profit for the current year :@4>}k*
120 4104 利润分配 allocation of profits 1X:whS5S
121 4201 库存股 treasury stock f`";Q/rG
五、成本类 I`}vdX)
122 5001 生产成本 production cost bJMcI8`
123 5101 制造费用 cost of production Vgb>3]SU
124 5201 劳务成本 service cost D@vvy6>~s
125 5301 研发支出 research and development expenditures W;@ae,^
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor x[uXD
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor LkbvA
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor /v ;Kb|e
六、损益类 ^Th"`Av5
129 6001 主营业务收入 main business income ZCF-*nm
130 6011 利息收入 金融共用 interest income financial sharing >yHnz?bf@
135 6051 其他业务收入 other business income Q1&dB{L
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance (w:ACJ[[
137 6101 公允价值变动损益 sound value flexible loss and profit *gpD4c7A\
138 6111 投资收益 income on investment Xq)%w#l5?
142 6301 营业外收入 nonrevenue receipt eJ\j{-
143 6401 主营业务成本 main business cost xwp?2,<
144 6402 其他业务支出 other business expense o)D+qiA3U
145 6405 营业税金及附加 business tariff and annex _CwQ}n*
146 6411 利息支出 金融共用 interest expense financial sharing fvfVBk#
155 6601 销售费用 marketing cost f?I *`~k
156 6602 管理费用 managing cost U4I` xw'
157 6603 财务费用 financial cost WM l ^XZO
158 6604 勘探费用 exploration expense ]SR`96vG
159 6701 资产减值损失 loss from asset devaluation I\6<)2j/L
160 6711 营业外支出 nonoperating expense G+^$JN=
161 6801 所得税 income tax B]}V$*$\?
162 6901 以前年度损益调整 prior year profit and loss adjustment