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一、资产类
IPDQ
1 1001 库存现金 cash on hand $%"?0S
2 1002 银行存款 bank deposit L
Rn)
5 1015 其他货币资金 other monetary capital (DTXc2)c
9 1101 交易性金融资产 transaction monetary assets wticA#mb
11 1121 应收票据 notes receivable i9=*ls^Cx
12 1122 应收账款 Account receivable Kd|@
13 1123 预付账款 account prepaid sqE? U*8.-
14 1131 应收股利 dividend receivable '>U&B}
15 1132 应收利息 accrued interest receivable
rsPo~nA
21 1231 其他应收款 accounts receivable-others `;v5o4.`
22 1241 坏账准备 had debts reserve S uo
28 1401 材料采购 procurement of materials )ePQN~#K}
29 1402 在途物资 materials in transit ,+U,(P5>s
30 1403 原材料 raw materials [
R%Pf/[Fr
32 1406 库存商品 commodity stocks ZmKxs^5S
33 1407 发出商品 goods in transit |<Rf^"T
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles P7|x=Ew;`
42 1461 存货跌价准备 reserve against stock price declining 5m\T~[`%
43 1501 待摊费用 fees to be apportioned v$]eCj'
45 1521 持有至到期投资 hold investment due FI=]K8
46 1522 持有至到期投资减值准备 hold investment due reduction reserve +)U>mm,
47 1523 可供出售金融资产 financial assets available for sale [[A}MF*@
48 1524 长期股权投资 long-term stock ownership investment {[Z}<#n)
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 2(s-8E:
50 1526 投资性房地产 investment real eastate rI;84=v2&9
51 1531 长期应收款 long-term account receivable Bf+7;4-
52 1541 未实现融资收益 unrealized financing income 4lsg%b6_%,
54 1601 固定资产 permanent assets grbUR)f<?-
55 1602 累计折旧 accumulated depreciation
.{-C*
56 1603 固定资产减值准备permanent assets reduction reserve 7]pi .1i
57 1604 在建工程 construction in process X0&[cyP!
58 1605 工程物资 engineer material /5&'U!:+
59 1606 固定资产清理 disposal of fixed assets o >?#$~XNv
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing KOYcT'J@vR
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing En:/{~9{F
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture wu`P=-
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 9yWQ}h
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture WJs2d73Qp
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
o^*k
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 79G& 0 P\
67 1701 无形资产 intangible assets RA^-Pa.O
68 1702 累计摊销 accumulated amortization Izr_]%
69 1703 无形资产减值准备 intangible assets reduction reserve m)oGeD( !
70 1711 商誉 business reputation s;!Tz)
71 1801 长期待摊费用 long-term deferred expenses 4O1[D?)`x
72 1811 递延所得税资产 deferred income tax assets Puodsd
73 1901 待处理财产损溢 waiting assets profit and loss ]J)3y+;P
二、负债类 debt group ]<g`rR7}
74 2001 短期借款 short-term loan Api<q2@R
81 2101 交易性金融负债 transaction financial liabilities rJws#^]
83 2201 应付票据 notes payable l6z}D;4
84 2202 应付账款 account payable SO8b~N
85 2205 预收账款 item received in advance 8D5v'[j-
86 2211 应付职工薪酬 employee pay payable i-E/#zni
87 2221 应交税费 tax payable ~Jlo>
88 2231 应付股利 dividend payable n[tES6u
89 2232 应付利息 interest payable -JwwD6D
90 2241 其他应付款 other account payable w\(;>e@
97 2401 预提费用 withholding expenses jTE~^
98 2411 预计负债 estimated liabilities ]s<}'&
99 2501 递延收益 deferred income J0V\_ja-
100 2601 长期借款 money borrowed for long term /KLs+^c5
101 2602 长期债券 long-term bond 4!)=!sL;
106 2801 长期应付款 long-term account payable \95O
107 2802 未确认融资费用 unacknowledged financial charges C)v*L#{%
108 2811 专项应付款 special accounts payable DVLF8]5
109 2901 递延所得税负债 deferred income tax liabilities ;rjd?r
三、共同类 dWDM{t\}\
112 3101 衍生工具 derivative tool Y>i5ubR~
113 3201 套期工具 arbitrage tool Im<(
114 3202 被套期项目 arbitrage project rQM$lJ[x
四、所有者权益类 ,[{Z_co
115 4001 实收资本 paid-up capital ,,o5hD0V9
116 4002 资本公积 contributed surplus `S+B-I0
117 4101 盈余公积 earned surplus lVR
a{._m
119 4103 本年利润 profit for the current year 8sz|
9~
120 4104 利润分配 allocation of profits o|O|e9m(
121 4201 库存股 treasury stock p"ElO,\
五、成本类 p|,3X*-ynx
122 5001 生产成本 production cost -ttH{SslM
123 5101 制造费用 cost of production N "Mw1R4
124 5201 劳务成本 service cost MF]EX
125 5301 研发支出 research and development expenditures LktH*ePO
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 8P[aX3T7G
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor @b5zHXF83E
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor :$5$H
六、损益类 &m8Z3+Ea
129 6001 主营业务收入 main business income f'28s*n
130 6011 利息收入 金融共用 interest income financial sharing Lj#K^c Ee
135 6051 其他业务收入 other business income 71(C@/J
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance GT3?)g{Z
137 6101 公允价值变动损益 sound value flexible loss and profit &>$+O>c ,
138 6111 投资收益 income on investment wOU\&u|
142 6301 营业外收入 nonrevenue receipt i
wS55o
143 6401 主营业务成本 main business cost qrxn%#\XP
144 6402 其他业务支出 other business expense GRq0nhJ
145 6405 营业税金及附加 business tariff and annex 1p }:K`#{
146 6411 利息支出 金融共用 interest expense financial sharing O\&[|sGY{
155 6601 销售费用 marketing cost DSX.84
156 6602 管理费用 managing cost OD~B2MpM>
157 6603 财务费用 financial cost e_Un:r@)
158 6604 勘探费用 exploration expense m2
h@*
159 6701 资产减值损失 loss from asset devaluation p81Vt
160 6711 营业外支出 nonoperating expense :,[=g$CT:
161 6801 所得税 income tax K|^'`FpPO
162 6901 以前年度损益调整 prior year profit and loss adjustment