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一、资产类 eU,FYJt9
1 1001 库存现金 cash on hand 4d}=g]P
2 1002 银行存款 bank deposit )fxn bBz{
5 1015 其他货币资金 other monetary capital `w
Qs$!a
9 1101 交易性金融资产 transaction monetary assets kS=nH9
11 1121 应收票据 notes receivable q\|RI;W
12 1122 应收账款 Account receivable 0@{0#W3R
13 1123 预付账款 account prepaid URg
;e M#
14 1131 应收股利 dividend receivable X!mJUDzh]
15 1132 应收利息 accrued interest receivable '3Q~y"C+4
21 1231 其他应收款 accounts receivable-others i/H;4#Bz
22 1241 坏账准备 had debts reserve `j9\]50Z>
28 1401 材料采购 procurement of materials }!R*Q`m
29 1402 在途物资 materials in transit kh:_,
g
30 1403 原材料 raw materials .4tu{\YX
32 1406 库存商品 commodity stocks gx',K1T
33 1407 发出商品 goods in transit 32?'jRN(ue
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles dJ Q
K|/
42 1461 存货跌价准备 reserve against stock price declining BRskxyL&,
43 1501 待摊费用 fees to be apportioned "DfjUk
45 1521 持有至到期投资 hold investment due 5J|S6x\
46 1522 持有至到期投资减值准备 hold investment due reduction reserve -!\%##r7~
47 1523 可供出售金融资产 financial assets available for sale UcOP 0_/
48 1524 长期股权投资 long-term stock ownership investment %7P]:G+Y\
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve wy#>Aq
50 1526 投资性房地产 investment real eastate N6\rjYx+7
51 1531 长期应收款 long-term account receivable #+V4<o
52 1541 未实现融资收益 unrealized financing income VltM{-k^
54 1601 固定资产 permanent assets WFFQxd|Z
55 1602 累计折旧 accumulated depreciation 0B!(i.w
56 1603 固定资产减值准备permanent assets reduction reserve &rD8ng+$
57 1604 在建工程 construction in process 0Xw>_#Y/xS
58 1605 工程物资 engineer material ]+3M\ ib
59 1606 固定资产清理 disposal of fixed assets (dD7"zQ
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing PnInsf%;
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing KK2YT/K$SG
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture }r,xx{.u7
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture OuEcoI K
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture SA&(%f1d
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation B["+7\c<~
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation
DuR9L'
67 1701 无形资产 intangible assets =b>TF B=*N
68 1702 累计摊销 accumulated amortization AWx@Z7\z"g
69 1703 无形资产减值准备 intangible assets reduction reserve W02z}"#
70 1711 商誉 business reputation l9="ccM
71 1801 长期待摊费用 long-term deferred expenses #jG?{j3;?
72 1811 递延所得税资产 deferred income tax assets zow8 Q6f
73 1901 待处理财产损溢 waiting assets profit and loss ,d38TN
二、负债类 debt group fpf,gb8[$n
74 2001 短期借款 short-term loan Qg~w 3~
81 2101 交易性金融负债 transaction financial liabilities IF5-@hag,
83 2201 应付票据 notes payable 8IQ}%|lN
84 2202 应付账款 account payable
zhd1)lgY
85 2205 预收账款 item received in advance _cWuRvY
86 2211 应付职工薪酬 employee pay payable R6oD
87 2221 应交税费 tax payable ng9e)lU~*b
88 2231 应付股利 dividend payable K Cw
89 2232 应付利息 interest payable 9N)I\lcY
90 2241 其他应付款 other account payable N{Z+
97 2401 预提费用 withholding expenses yq[/9Pci A
98 2411 预计负债 estimated liabilities 3en67l
99 2501 递延收益 deferred income S`zu.8%5
100 2601 长期借款 money borrowed for long term Ao}<a1
f
101 2602 长期债券 long-term bond #)xlBq4cZ
106 2801 长期应付款 long-term account payable 7x>^ip"7
107 2802 未确认融资费用 unacknowledged financial charges T)7U+~nQ"
108 2811 专项应付款 special accounts payable d7[^pN
109 2901 递延所得税负债 deferred income tax liabilities '@hUmrl
三、共同类 KB|mtsi
112 3101 衍生工具 derivative tool La9}JvQoX
113 3201 套期工具 arbitrage tool 0RMW>v/7kL
114 3202 被套期项目 arbitrage project wn! =G~nB
四、所有者权益类 ~5%3]
115 4001 实收资本 paid-up capital =RD>#' sUK
116 4002 资本公积 contributed surplus U'(zKqC
117 4101 盈余公积 earned surplus ox&?`DO
119 4103 本年利润 profit for the current year 9?O8j1F
120 4104 利润分配 allocation of profits M(K7xx+G
121 4201 库存股 treasury stock LOcZadr
五、成本类 Gg~0>XS
122 5001 生产成本 production cost >.`*KQdan
123 5101 制造费用 cost of production >| ,`E
124 5201 劳务成本 service cost U\:Y*Ai
125 5301 研发支出 research and development expenditures [1kQ-Ko`
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor |e2s\?nB0S
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor {TpbUj0
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor #2ta8m),
六、损益类 L{&2 P
129 6001 主营业务收入 main business income 5G\OINxy
130 6011 利息收入 金融共用 interest income financial sharing 6d;}mhH
135 6051 其他业务收入 other business income U!r8}@
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance )AkBo
137 6101 公允价值变动损益 sound value flexible loss and profit T5zS3O
138 6111 投资收益 income on investment hN!;Tny
142 6301 营业外收入 nonrevenue receipt ZwLr>?0$
p
143 6401 主营业务成本 main business cost
6[ 3 K@
144 6402 其他业务支出 other business expense lqmQQ
*Z
145 6405 营业税金及附加 business tariff and annex xO>z
)3A
146 6411 利息支出 金融共用 interest expense financial sharing r[}nr H&8
155 6601 销售费用 marketing cost
JFX}))7
156 6602 管理费用 managing cost c(
U,FUS
157 6603 财务费用 financial cost {!wW,3|Pu
158 6604 勘探费用 exploration expense D|)_c1g
159 6701 资产减值损失 loss from asset devaluation aH uMm&
160 6711 营业外支出 nonoperating expense *w(n%f
161 6801 所得税 income tax 9G
SpDc
162 6901 以前年度损益调整 prior year profit and loss adjustment