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一、资产类 5Gz!Bf@!!
1 1001 库存现金 cash on hand mUBy*.
2 1002 银行存款 bank deposit Er;/zxg9p
5 1015 其他货币资金 other monetary capital Vrt$/ d
9 1101 交易性金融资产 transaction monetary assets e"E8BU
11 1121 应收票据 notes receivable )?F&`+
12 1122 应收账款 Account receivable {^N,=m\
13 1123 预付账款 account prepaid
YuK+
N
14 1131 应收股利 dividend receivable -?Cr&!*B
15 1132 应收利息 accrued interest receivable |N
)Ik8
21 1231 其他应收款 accounts receivable-others #Rw!a#CX.
22 1241 坏账准备 had debts reserve jIol`WX
28 1401 材料采购 procurement of materials AV5={KK
29 1402 在途物资 materials in transit p='j/=
30 1403 原材料 raw materials n'~==2
32 1406 库存商品 commodity stocks
Aa
~W,
33 1407 发出商品 goods in transit nK>CPqB^(
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles d?zSwLsl
42 1461 存货跌价准备 reserve against stock price declining Gv-VDRS
43 1501 待摊费用 fees to be apportioned 7(Fas(j3
45 1521 持有至到期投资 hold investment due &<A,\M
46 1522 持有至到期投资减值准备 hold investment due reduction reserve i2=- su
47 1523 可供出售金融资产 financial assets available for sale %'Cj~An
48 1524 长期股权投资 long-term stock ownership investment zI`I
Q
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve J"`VA_[
50 1526 投资性房地产 investment real eastate Rb6BY-/J
51 1531 长期应收款 long-term account receivable /K:r4Kw
52 1541 未实现融资收益 unrealized financing income 4^F[Gp?
54 1601 固定资产 permanent assets }y(t')= 9
55 1602 累计折旧 accumulated depreciation w!F>fcm
56 1603 固定资产减值准备permanent assets reduction reserve n7[nl43
57 1604 在建工程 construction in process %7#<K\])
58 1605 工程物资 engineer material GA^hev
59 1606 固定资产清理 disposal of fixed assets +_5*4>MC
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing lw@Yn>eza
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing )
/raTD
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ^ZwZze:2
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 5YY5t^T
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture _{[6hf4p
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 B2;P%B
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation *u},(4Qf
67 1701 无形资产 intangible assets 'OY4Q'Z
68 1702 累计摊销 accumulated amortization k2 }DBVu1
69 1703 无形资产减值准备 intangible assets reduction reserve P5Xp #pa
70 1711 商誉 business reputation \|PiQy*_?
71 1801 长期待摊费用 long-term deferred expenses yXNr[7
72 1811 递延所得税资产 deferred income tax assets Ac:`xk<
73 1901 待处理财产损溢 waiting assets profit and loss @6;OF5VsQ
二、负债类 debt group _2fW/U54_
74 2001 短期借款 short-term loan qc8Ge\3s
81 2101 交易性金融负债 transaction financial liabilities jSI1tW8
83 2201 应付票据 notes payable ~+Wx\:TT
84 2202 应付账款 account payable *C_A(n5"V
85 2205 预收账款 item received in advance =H{<}>W'
86 2211 应付职工薪酬 employee pay payable "n%j2"TYJj
87 2221 应交税费 tax payable "N+4TfXy
88 2231 应付股利 dividend payable ;hT3N UCA
89 2232 应付利息 interest payable \e86'&
90 2241 其他应付款 other account payable +( LH!\{^
97 2401 预提费用 withholding expenses &~:EmLgv
98 2411 预计负债 estimated liabilities Ip
t;NlR
99 2501 递延收益 deferred income R"
cQyG
4
100 2601 长期借款 money borrowed for long term ufXWK3~\
101 2602 长期债券 long-term bond l2F#^=tp
106 2801 长期应付款 long-term account payable H:.~!
r
107 2802 未确认融资费用 unacknowledged financial charges "f91Y
X_)
108 2811 专项应付款 special accounts payable ^/n1hg
109 2901 递延所得税负债 deferred income tax liabilities Ao K9=F}
三、共同类 MCE@EFD`\
112 3101 衍生工具 derivative tool }&0LoW/
113 3201 套期工具 arbitrage tool )tlj{ 7p
114 3202 被套期项目 arbitrage project a%%7Ew ?
四、所有者权益类 LUQ.=:mBR
115 4001 实收资本 paid-up capital 8"h;+;
116 4002 资本公积 contributed surplus R27'00(Z0
117 4101 盈余公积 earned surplus dz^HN`AlzC
119 4103 本年利润 profit for the current year hz/mNDE]
120 4104 利润分配 allocation of profits |lNp0b
121 4201 库存股 treasury stock $ }/tlA&e
五、成本类 c.>f,vtcn
122 5001 生产成本 production cost Ii0\
Skb
123 5101 制造费用 cost of production j@xIa-{*
124 5201 劳务成本 service cost ?`RlYu
125 5301 研发支出 research and development expenditures Uu7]`U l
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Xt$qjtVM
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor mm>l:M TF
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 8ZtJvk`
六、损益类 6,q0F*q
129 6001 主营业务收入 main business income bF _]j/
130 6011 利息收入 金融共用 interest income financial sharing {
j_-iF
135 6051 其他业务收入 other business income kFjv'[Y1N
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance CR [>5/:M
137 6101 公允价值变动损益 sound value flexible loss and profit m*
3ipI{h
138 6111 投资收益 income on investment :!Ci#[g
142 6301 营业外收入 nonrevenue receipt
qJG;`Ugl:
143 6401 主营业务成本 main business cost -r*|N.5c
144 6402 其他业务支出 other business expense qc(e3x
145 6405 营业税金及附加 business tariff and annex YP,,vcut
146 6411 利息支出 金融共用 interest expense financial sharing ,7V?Kj
155 6601 销售费用 marketing cost {IOc'W-C#2
156 6602 管理费用 managing cost JSUD$|RiJ
157 6603 财务费用 financial cost Ou[`)|>
158 6604 勘探费用 exploration expense |X@s {?
159 6701 资产减值损失 loss from asset devaluation !/G}vu
160 6711 营业外支出 nonoperating expense .=:f]fs
161 6801 所得税 income tax '{WEyhaS
162 6901 以前年度损益调整 prior year profit and loss adjustment