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一、资产类 >H,E3Z
1 1001 库存现金 cash on hand sH%Ts@Pl
2 1002 银行存款 bank deposit wVF
qkJ
5 1015 其他货币资金 other monetary capital y#/P||PM
9 1101 交易性金融资产 transaction monetary assets +$#h6V
11 1121 应收票据 notes receivable vPrlRG6
12 1122 应收账款 Account receivable
c^z)[
13 1123 预付账款 account prepaid /^WOrMR
14 1131 应收股利 dividend receivable *bzqH 2h8
15 1132 应收利息 accrued interest receivable ^W~8)Rbf
21 1231 其他应收款 accounts receivable-others >Udq{<]#r
22 1241 坏账准备 had debts reserve {"|la;*I
28 1401 材料采购 procurement of materials ?gMq:[XN
29 1402 在途物资 materials in transit UUGX@
30 1403 原材料 raw materials V \/Qik{h
32 1406 库存商品 commodity stocks Ou+b ce
33 1407 发出商品 goods in transit 0y2zjXM;3
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 60WlC0Y~u
42 1461 存货跌价准备 reserve against stock price declining Fv:x>qZr@
43 1501 待摊费用 fees to be apportioned ~^fb`f+%
45 1521 持有至到期投资 hold investment due #9{2aRCJ
46 1522 持有至到期投资减值准备 hold investment due reduction reserve `w)yR>lqh
47 1523 可供出售金融资产 financial assets available for sale x4v&%d=M
48 1524 长期股权投资 long-term stock ownership investment vTC{
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve _.I58r
50 1526 投资性房地产 investment real eastate $h5QLN
51 1531 长期应收款 long-term account receivable /bL L!nD=^
52 1541 未实现融资收益 unrealized financing income p ^9o*k`u
54 1601 固定资产 permanent assets _\{/#J;lN
55 1602 累计折旧 accumulated depreciation Z1]4:
56 1603 固定资产减值准备permanent assets reduction reserve 7W>(T8K X\
57 1604 在建工程 construction in process *]!rT&E
58 1605 工程物资 engineer material Zu94dFP
59 1606 固定资产清理 disposal of fixed assets `$3ktQ $
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing v<mSd2B*
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 8EBd`kiq
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture HmHM#~5(`
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 v4Kf{9q#
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Qkc9X0J!
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 aq#F
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation sH]T1z
67 1701 无形资产 intangible assets ,V{Bpr
68 1702 累计摊销 accumulated amortization +x<OyjY5?]
69 1703 无形资产减值准备 intangible assets reduction reserve B;2#Sa.
70 1711 商誉 business reputation S>jOVWB
71 1801 长期待摊费用 long-term deferred expenses PzustC|
72 1811 递延所得税资产 deferred income tax assets FU;a
{irB
73 1901 待处理财产损溢 waiting assets profit and loss CZ
=]0zB
二、负债类 debt group p$` ^A
74 2001 短期借款 short-term loan ^AERGB\36
81 2101 交易性金融负债 transaction financial liabilities ^oNcZK>
83 2201 应付票据 notes payable vI:_bkii
84 2202 应付账款 account payable ;j+*}|!
85 2205 预收账款 item received in advance Iz>\qC}
86 2211 应付职工薪酬 employee pay payable \S{ihS@J
87 2221 应交税费 tax payable ,bP8
"|e
88 2231 应付股利 dividend payable ;Eh"]V,e
89 2232 应付利息 interest payable IYa(B+nB)
90 2241 其他应付款 other account payable <;cch6Z
97 2401 预提费用 withholding expenses z0F55<i
98 2411 预计负债 estimated liabilities p&D7&Sb[
99 2501 递延收益 deferred income +fq
\K]
100 2601 长期借款 money borrowed for long term lI@Z)~
101 2602 长期债券 long-term bond $x#qv1
106 2801 长期应付款 long-term account payable P
F+Or
107 2802 未确认融资费用 unacknowledged financial charges Mhc5<~?
108 2811 专项应付款 special accounts payable }9FWtXAU^1
109 2901 递延所得税负债 deferred income tax liabilities MPYYTQ1FB
三、共同类 I.`DBI#-f
112 3101 衍生工具 derivative tool ezri9\Ju
113 3201 套期工具 arbitrage tool uA cvUN-@
114 3202 被套期项目 arbitrage project LLoV]~dvUu
四、所有者权益类 jc@=
b:r=
115 4001 实收资本 paid-up capital nP|ah~
q
116 4002 资本公积 contributed surplus %Z8pPH~T
117 4101 盈余公积 earned surplus C:f^&4
3
119 4103 本年利润 profit for the current year Y@qugQM>
120 4104 利润分配 allocation of profits 7Q,<h8N\5
121 4201 库存股 treasury stock @moaa} 1
五、成本类 e)3Mg^
122 5001 生产成本 production cost xn)F(P 0kv
123 5101 制造费用 cost of production 0T0I<t
124 5201 劳务成本 service cost gADqIPu]
125 5301 研发支出 research and development expenditures fd62m]X
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor dKL9}:oUa
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 17w{hK4o8O
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 1f?Fuw
六、损益类 tCGA3t
129 6001 主营业务收入 main business income q6x}\$mL
130 6011 利息收入 金融共用 interest income financial sharing m~&>+q ^7
135 6051 其他业务收入 other business income n7zM;@{7
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance !>&G+R+k
137 6101 公允价值变动损益 sound value flexible loss and profit K9K.mGYc
138 6111 投资收益 income on investment V9%9nR!'
142 6301 营业外收入 nonrevenue receipt G/w@2lYx
143 6401 主营业务成本 main business cost XjYMp3
144 6402 其他业务支出 other business expense ?zVcP=p@
145 6405 营业税金及附加 business tariff and annex wzZ]|
C(vp
146 6411 利息支出 金融共用 interest expense financial sharing
0BAZWm
155 6601 销售费用 marketing cost cBHUa}:
156 6602 管理费用 managing cost Urksj:N
157 6603 财务费用 financial cost c)q=il7ef
158 6604 勘探费用 exploration expense
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159 6701 资产减值损失 loss from asset devaluation =c]We:I
160 6711 营业外支出 nonoperating expense }"q#"s
161 6801 所得税 income tax vY[u;VU
162 6901 以前年度损益调整 prior year profit and loss adjustment