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一、资产类 #e5*Dr8
1 1001 库存现金 cash on hand 3@^b's'S|}
2 1002 银行存款 bank deposit }<
m@82\
5 1015 其他货币资金 other monetary capital r57rH
^Hc
9 1101 交易性金融资产 transaction monetary assets
j.vBld
11 1121 应收票据 notes receivable pNzpT!}H>
12 1122 应收账款 Account receivable s[tFaB 1
13 1123 预付账款 account prepaid xO XCCf/
14 1131 应收股利 dividend receivable 8+U':xR
15 1132 应收利息 accrued interest receivable /u N3"m5i
21 1231 其他应收款 accounts receivable-others 0ZpWfL
22 1241 坏账准备 had debts reserve 3I.0uLjg^
28 1401 材料采购 procurement of materials <#5`%sa '
29 1402 在途物资 materials in transit n$YCIW)0
30 1403 原材料 raw materials ; J40t14u
32 1406 库存商品 commodity stocks !e(ZEV g
33 1407 发出商品 goods in transit $jKeJn8,
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles bmu<V1[W
42 1461 存货跌价准备 reserve against stock price declining (??|\
&DTi
43 1501 待摊费用 fees to be apportioned aShZdeC*f
45 1521 持有至到期投资 hold investment due 2z=GKV
46 1522 持有至到期投资减值准备 hold investment due reduction reserve PdD|3B&
47 1523 可供出售金融资产 financial assets available for sale *S>,5R0k
48 1524 长期股权投资 long-term stock ownership investment ?$\y0lHw/7
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve WX9pJ9d
50 1526 投资性房地产 investment real eastate `Ao;xOJ
51 1531 长期应收款 long-term account receivable > [|SF%
52 1541 未实现融资收益 unrealized financing income z0m[25FQG
54 1601 固定资产 permanent assets B\a#Vtyut
55 1602 累计折旧 accumulated depreciation u#m(Py
56 1603 固定资产减值准备permanent assets reduction reserve )gq(
57 1604 在建工程 construction in process dwt<s[k
58 1605 工程物资 engineer material >5!/&D.q
59 1606 固定资产清理 disposal of fixed assets _ Oe|ZQ
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing BA+:}81&<q
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing r]vD]
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture :j m|)
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 \ml6B6
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture y:zo/#34
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 5"JnJH
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 4MOA}FZ~
67 1701 无形资产 intangible assets YJ{d\j
68 1702 累计摊销 accumulated amortization
YErn50L
69 1703 无形资产减值准备 intangible assets reduction reserve o )
FjWf;
70 1711 商誉 business reputation A*:(%!
71 1801 长期待摊费用 long-term deferred expenses UW[{Y|oE
72 1811 递延所得税资产 deferred income tax assets +/Lf4??JV
73 1901 待处理财产损溢 waiting assets profit and loss .W+ F<]
r
二、负债类 debt group 8@a|~\3-
74 2001 短期借款 short-term loan WxS=Aip'
81 2101 交易性金融负债 transaction financial liabilities ~Zd n#z\
83 2201 应付票据 notes payable Z0 e+CEzq
84 2202 应付账款 account payable I({ 7a i
85 2205 预收账款 item received in advance ;,h*s,i
86 2211 应付职工薪酬 employee pay payable _(\\>'1q!
87 2221 应交税费 tax payable q[3b i!Q
88 2231 应付股利 dividend payable T7.u7@V2
89 2232 应付利息 interest payable K,IPVjS
90 2241 其他应付款 other account payable =`X;fz
97 2401 预提费用 withholding expenses r} ~l(
98 2411 预计负债 estimated liabilities O:a$ U:
99 2501 递延收益 deferred income uXNf)?MpA
100 2601 长期借款 money borrowed for long term g/q$;cB
101 2602 长期债券 long-term bond cF[[_
106 2801 长期应付款 long-term account payable Eu
)7@
107 2802 未确认融资费用 unacknowledged financial charges e-os0F
108 2811 专项应付款 special accounts payable *X;g
Y
109 2901 递延所得税负债 deferred income tax liabilities CW=-@W7
三、共同类 >gr6H1
112 3101 衍生工具 derivative tool vN7ihe[C
113 3201 套期工具 arbitrage tool ^~5tntb.
114 3202 被套期项目 arbitrage project =P+S]<O
四、所有者权益类 HC8{);
115 4001 实收资本 paid-up capital lm&C!{K
116 4002 资本公积 contributed surplus A_%}kt
(6
117 4101 盈余公积 earned surplus 9_ Qm_
119 4103 本年利润 profit for the current year ]~(Ipz2NP
120 4104 利润分配 allocation of profits ^aZ Wu|p
121 4201 库存股 treasury stock ^U_B>0`ch
五、成本类 +WwQ!vWWd
122 5001 生产成本 production cost m[{*an\
123 5101 制造费用 cost of production P
N_QK Z
124 5201 劳务成本 service cost @ec QVk
125 5301 研发支出 research and development expenditures xL>0&R
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor @/JGC%!
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor .@APxeU
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 3MjMN %{P
六、损益类 2uWzcy ?F
129 6001 主营业务收入 main business income hpXu3o7e
130 6011 利息收入 金融共用 interest income financial sharing US7hK Nm.
135 6051 其他业务收入 other business income (U`7[F
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance fINM$ 6
137 6101 公允价值变动损益 sound value flexible loss and profit 2.&
v{gq
138 6111 投资收益 income on investment jVRd[
142 6301 营业外收入 nonrevenue receipt (7ew&u\Li
143 6401 主营业务成本 main business cost U)p2PTfB
144 6402 其他业务支出 other business expense HXdPKS4q
145 6405 营业税金及附加 business tariff and annex m ]K.0E
146 6411 利息支出 金融共用 interest expense financial sharing o D*
'
155 6601 销售费用 marketing cost BJj~fNm1Zr
156 6602 管理费用 managing cost /,0t,"&Aqa
157 6603 财务费用 financial cost @-b}iP<T
158 6604 勘探费用 exploration expense +n MgQOs
159 6701 资产减值损失 loss from asset devaluation o-O/M S
160 6711 营业外支出 nonoperating expense v:6b&wSL3
161 6801 所得税 income tax wKY6[ vvF
162 6901 以前年度损益调整 prior year profit and loss adjustment