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一、资产类 v|5:;,I
1 1001 库存现金 cash on hand &qw7BuF
2 1002 银行存款 bank deposit []HMUL]"
5 1015 其他货币资金 other monetary capital (vte8uQe
9 1101 交易性金融资产 transaction monetary assets ,w~0U
11 1121 应收票据 notes receivable TDI8L\rr
12 1122 应收账款 Account receivable _XT],"
13 1123 预付账款 account prepaid 8N<0|u
14 1131 应收股利 dividend receivable ,#3}TDC
15 1132 应收利息 accrued interest receivable y*2R#jTA
21 1231 其他应收款 accounts receivable-others `5 py6,
22 1241 坏账准备 had debts reserve 'Cy^G;
28 1401 材料采购 procurement of materials >)ZX
29 1402 在途物资 materials in transit ~;St,Fw<<
30 1403 原材料 raw materials +|.}oL^}G
32 1406 库存商品 commodity stocks 4)D#kP
33 1407 发出商品 goods in transit PfX{n5yBW8
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles DO<eBq\O
42 1461 存货跌价准备 reserve against stock price declining H+ra w/"
43 1501 待摊费用 fees to be apportioned c>fLSf
45 1521 持有至到期投资 hold investment due :T~Aa(%(
46 1522 持有至到期投资减值准备 hold investment due reduction reserve `x:znp} '
47 1523 可供出售金融资产 financial assets available for sale j0J}d _
48 1524 长期股权投资 long-term stock ownership investment <%eY>E
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 51yIW*
50 1526 投资性房地产 investment real eastate `mPmEV<
51 1531 长期应收款 long-term account receivable D|I(2%aC
52 1541 未实现融资收益 unrealized financing income 3oX%tx
54 1601 固定资产 permanent assets 0z?b5D;
55 1602 累计折旧 accumulated depreciation Mr
'}IX5
56 1603 固定资产减值准备permanent assets reduction reserve VlW#_
.
57 1604 在建工程 construction in process ~^/zCPy[w
58 1605 工程物资 engineer material $,08y
59 1606 固定资产清理 disposal of fixed assets xO'I*)
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing GZT}a
MMSJ
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing '|^
LNAx
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture g!n1]- 1
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 -Hzn7L
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 2{s ND
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 qG"|,bA
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation iHjo3_g)n
67 1701 无形资产 intangible assets
w?ssV
68 1702 累计摊销 accumulated amortization Bc}<B:q%b
69 1703 无形资产减值准备 intangible assets reduction reserve LLmgk"
70 1711 商誉 business reputation a:@9GmtV&
71 1801 长期待摊费用 long-term deferred expenses C>cc!
+n%H
72 1811 递延所得税资产 deferred income tax assets o^~6RZ
73 1901 待处理财产损溢 waiting assets profit and loss O;[PEV~
二、负债类 debt group
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ti
74 2001 短期借款 short-term loan Z_' %'&Y
81 2101 交易性金融负债 transaction financial liabilities !mBsDn(J
83 2201 应付票据 notes payable A(_AOoA'
84 2202 应付账款 account payable |Ix6D
85 2205 预收账款 item received in advance oT
8
86 2211 应付职工薪酬 employee pay payable 6bnAVTL5
87 2221 应交税费 tax payable vVyO}Q`
88 2231 应付股利 dividend payable /og}e~q
89 2232 应付利息 interest payable el!Bi>b9c!
90 2241 其他应付款 other account payable QOuy(GY
97 2401 预提费用 withholding expenses ;0E"4(S.q1
98 2411 预计负债 estimated liabilities ==x3|^0y
99 2501 递延收益 deferred income 2`5(XpYe
100 2601 长期借款 money borrowed for long term UEo,:zeN[
101 2602 长期债券 long-term bond &_4A6
106 2801 长期应付款 long-term account payable T.ub!,Y
107 2802 未确认融资费用 unacknowledged financial charges +azPpGZ=
108 2811 专项应付款 special accounts payable }#!o^B8
109 2901 递延所得税负债 deferred income tax liabilities _zh}%#6L
三、共同类 U]vNcQj
112 3101 衍生工具 derivative tool u4VQx,,
113 3201 套期工具 arbitrage tool k6JB%m\E
114 3202 被套期项目 arbitrage project C*Ws6s>+z
四、所有者权益类 "EEE09~l\
115 4001 实收资本 paid-up capital TG?;o/
116 4002 资本公积 contributed surplus y=h2_jt
117 4101 盈余公积 earned surplus 7
vr)JT=
119 4103 本年利润 profit for the current year EoU}@MjM~
120 4104 利润分配 allocation of profits #PXl*~PrQ/
121 4201 库存股 treasury stock ccD+o$7LT
五、成本类 7]e]Y>wZap
122 5001 生产成本 production cost a]X6) 6
123 5101 制造费用 cost of production mf}?z21vD
124 5201 劳务成本 service cost p00\C
125 5301 研发支出 research and development expenditures ;k
b^mJE
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor q<c
).4
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor KD,b.s
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ]
{NY;|&I'
六、损益类 :\80*[=;Z
129 6001 主营业务收入 main business income }$qy_Esl
130 6011 利息收入 金融共用 interest income financial sharing CWBsiL
f
135 6051 其他业务收入 other business income
?'T>/<(
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance -8 &f=J)
137 6101 公允价值变动损益 sound value flexible loss and profit Y}1|/6eJ
138 6111 投资收益 income on investment E/U1g4S
142 6301 营业外收入 nonrevenue receipt ?5B}ZMW
143 6401 主营业务成本 main business cost 0w+hf3K+:
144 6402 其他业务支出 other business expense ?WAlW,H>
145 6405 营业税金及附加 business tariff and annex 0A 4(RLGg
146 6411 利息支出 金融共用 interest expense financial sharing f
d+kr#
155 6601 销售费用 marketing cost |AFF*]e S
156 6602 管理费用 managing cost mnil1*-c0
157 6603 财务费用 financial cost y|MW-|0=!
158 6604 勘探费用 exploration expense /o|@]SAe.
159 6701 资产减值损失 loss from asset devaluation 55$by.rf?
160 6711 营业外支出 nonoperating expense hJd#Gc~*M
161 6801 所得税 income tax =_ rn8
162 6901 以前年度损益调整 prior year profit and loss adjustment