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一、资产类 9"RGf 1]
1 1001 库存现金 cash on hand q&y9(ZvI
2 1002 银行存款 bank deposit *wY { ~zh
5 1015 其他货币资金 other monetary capital g12mSbf=9
9 1101 交易性金融资产 transaction monetary assets |x ~<Dc>0*
11 1121 应收票据 notes receivable 7Hm/g
12 1122 应收账款 Account receivable hG3p"_
L
13 1123 预付账款 account prepaid wzka4J {
14 1131 应收股利 dividend receivable 3"pl="[*
15 1132 应收利息 accrued interest receivable f|&ga'5g&
21 1231 其他应收款 accounts receivable-others ncy? w
e
22 1241 坏账准备 had debts reserve @N'0:0Nb_
28 1401 材料采购 procurement of materials ?7:?OX
29 1402 在途物资 materials in transit 6'^Gh B
30 1403 原材料 raw materials PM
A61g
32 1406 库存商品 commodity stocks G^ 2a<?Di
33 1407 发出商品 goods in transit xr<.r4
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 1sHaG
42 1461 存货跌价准备 reserve against stock price declining #P''
+$5,
43 1501 待摊费用 fees to be apportioned J% t[{
45 1521 持有至到期投资 hold investment due a=!I(50
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ONkHHyT
47 1523 可供出售金融资产 financial assets available for sale =rrbS8To=
48 1524 长期股权投资 long-term stock ownership investment s7~[7
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Q5N;MpJ-
50 1526 投资性房地产 investment real eastate f/VrenZ_
51 1531 长期应收款 long-term account receivable S/XkxGZ2
52 1541 未实现融资收益 unrealized financing income %N, P?
,U
54 1601 固定资产 permanent assets ;Npv 2yAab
55 1602 累计折旧 accumulated depreciation \s[/{3
56 1603 固定资产减值准备permanent assets reduction reserve 4GY:N6qe'
57 1604 在建工程 construction in process )^ky @V
58 1605 工程物资 engineer material ji|`S\u#b
59 1606 固定资产清理 disposal of fixed assets Zk4(
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing I'NE>!=Q
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing W97%12J3
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture )L%i"=<Bdy
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture .$k2.-k
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture \40d?N#D
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 hSvA
dT]m
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation u7Xr!d+wR
67 1701 无形资产 intangible assets Yp_R+a^
68 1702 累计摊销 accumulated amortization JmR)
g
69 1703 无形资产减值准备 intangible assets reduction reserve oo:(
GfO}
70 1711 商誉 business reputation gmY*}d`
'f
71 1801 长期待摊费用 long-term deferred expenses !Hk$ t
72 1811 递延所得税资产 deferred income tax assets \3ZQ:E}5
73 1901 待处理财产损溢 waiting assets profit and loss LD~s@}yH>
二、负债类 debt group iSZiJ4AUq
74 2001 短期借款 short-term loan <Rl:=(]i~
81 2101 交易性金融负债 transaction financial liabilities 8-wW?YTG
83 2201 应付票据 notes payable Zy -&g:
84 2202 应付账款 account payable \:*<En0
85 2205 预收账款 item received in advance l
{{wrU`
86 2211 应付职工薪酬 employee pay payable *$KUnd-T
87 2221 应交税费 tax payable g8_C|lVZi
88 2231 应付股利 dividend payable
_uR-Z_z
89 2232 应付利息 interest payable iuX82z`
90 2241 其他应付款 other account payable n tfwR#j
97 2401 预提费用 withholding expenses #0hX'8];(
98 2411 预计负债 estimated liabilities 8%$Vj
99 2501 递延收益 deferred income mh#dnxeR
100 2601 长期借款 money borrowed for long term G2nL#l~@)
101 2602 长期债券 long-term bond qXGAlCq@
106 2801 长期应付款 long-term account payable 4<['%7U_[
107 2802 未确认融资费用 unacknowledged financial charges
fCMH<}w
108 2811 专项应付款 special accounts payable xz+Y 1fYT
109 2901 递延所得税负债 deferred income tax liabilities CTbz?Kn
三、共同类 b Hr2LhQCN
112 3101 衍生工具 derivative tool myVV5#{
113 3201 套期工具 arbitrage tool 9\/T #EP
114 3202 被套期项目 arbitrage project ;9{x
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四、所有者权益类 K$H>/*&'~
115 4001 实收资本 paid-up capital _/W[=c
116 4002 资本公积 contributed surplus aN.t) DG}J
117 4101 盈余公积 earned surplus _d$0(
119 4103 本年利润 profit for the current year uh~/ybR
120 4104 利润分配 allocation of profits Uf`lGGM
121 4201 库存股 treasury stock 2>.2H
五、成本类 p<|I!n&9
122 5001 生产成本 production cost idC4yH42
123 5101 制造费用 cost of production )Tc eNH
124 5201 劳务成本 service cost [I;5V= bKW
125 5301 研发支出 research and development expenditures
%0PdN@I
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ::y+|V/
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor *ay>MlcV2=
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor brkR,(#L3
六、损益类 LiyEF&_u
129 6001 主营业务收入 main business income yn0OPjH
130 6011 利息收入 金融共用 interest income financial sharing >b |TaQ
135 6051 其他业务收入 other business income wp!<u
%
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 959i2z
137 6101 公允价值变动损益 sound value flexible loss and profit ({ 7t
p!@
138 6111 投资收益 income on investment rx*1S/\PPc
142 6301 营业外收入 nonrevenue receipt oh '\,zpL
143 6401 主营业务成本 main business cost }LH>0v_<Y
144 6402 其他业务支出 other business expense gc:qqJi)X
145 6405 营业税金及附加 business tariff and annex <ByR!Y
146 6411 利息支出 金融共用 interest expense financial sharing S8O^^jJq;
155 6601 销售费用 marketing cost IED7v
156 6602 管理费用 managing cost `eIX*R
157 6603 财务费用 financial cost ZDZ
PJp,
158 6604 勘探费用 exploration expense YC:>
)
159 6701 资产减值损失 loss from asset devaluation ,`/J1(\nd
160 6711 营业外支出 nonoperating expense G4Zs(:a
161 6801 所得税 income tax AW8" @
162 6901 以前年度损益调整 prior year profit and loss adjustment