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一、资产类 4<)%Esyb
1 1001 库存现金 cash on hand +^YXqOXU
2 1002 银行存款 bank deposit t&^9o$
5 1015 其他货币资金 other monetary capital >xws
9 1101 交易性金融资产 transaction monetary assets `Lb^!6`)
11 1121 应收票据 notes receivable :2{6Pa(eg
12 1122 应收账款 Account receivable #"fBF/Q
13 1123 预付账款 account prepaid fGHYs
14 1131 应收股利 dividend receivable O&Q_vY
15 1132 应收利息 accrued interest receivable rlmzbIuI9
21 1231 其他应收款 accounts receivable-others *P_(hG&c
22 1241 坏账准备 had debts reserve l9"0Wu@_x
28 1401 材料采购 procurement of materials &duWV6Acw
29 1402 在途物资 materials in transit {v+,U}
30 1403 原材料 raw materials ~UX@%0%)N
32 1406 库存商品 commodity stocks `@q[&^
33 1407 发出商品 goods in transit n]?Yv E
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles G
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42 1461 存货跌价准备 reserve against stock price declining F0W4B
43 1501 待摊费用 fees to be apportioned X:bv
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45 1521 持有至到期投资 hold investment due NypM+y
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 9{@[l!]W
47 1523 可供出售金融资产 financial assets available for sale [X]yj
48 1524 长期股权投资 long-term stock ownership investment a7s+l=
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Fxdu)F,~u
50 1526 投资性房地产 investment real eastate %yX?4T;b
51 1531 长期应收款 long-term account receivable 5drc8_fZ
52 1541 未实现融资收益 unrealized financing income 56t9h/y
54 1601 固定资产 permanent assets [74HUw>
55 1602 累计折旧 accumulated depreciation qPGpN0M`
56 1603 固定资产减值准备permanent assets reduction reserve iZ
%KHqG
57 1604 在建工程 construction in process b<>GF-`w
58 1605 工程物资 engineer material mIgc)"
59 1606 固定资产清理 disposal of fixed assets j h0``{
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 5[}3j1
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing q&OF?z7H
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture :so2 {.t-
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 'NHtCs=F
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ]Ir{9EE
v
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 ^F2OTz4n
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ~sj'GEhEg
67 1701 无形资产 intangible assets ?=,4{(/)
68 1702 累计摊销 accumulated amortization P,U$
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69 1703 无形资产减值准备 intangible assets reduction reserve yW5/Y02
70 1711 商誉 business reputation &HBqweI
71 1801 长期待摊费用 long-term deferred expenses IZ+kw
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72 1811 递延所得税资产 deferred income tax assets 1.*VliY
73 1901 待处理财产损溢 waiting assets profit and loss uvR9BL2=
二、负债类 debt group )rcFBD{vM
74 2001 短期借款 short-term loan HYm
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81 2101 交易性金融负债 transaction financial liabilities Syv[[Ek
83 2201 应付票据 notes payable </!
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84 2202 应付账款 account payable jej|B#?`
85 2205 预收账款 item received in advance ]Hr:|2|.
86 2211 应付职工薪酬 employee pay payable fd~a\5%e
87 2221 应交税费 tax payable nF$n[:
88 2231 应付股利 dividend payable zY_xJ"/9
89 2232 应付利息 interest payable 8>^(-ca_
90 2241 其他应付款 other account payable f}{ lRk
97 2401 预提费用 withholding expenses z\64Qpfm
98 2411 预计负债 estimated liabilities 5@l[!Jl0k
99 2501 递延收益 deferred income .x\fPjB
100 2601 长期借款 money borrowed for long term vC$Q4>m
101 2602 长期债券 long-term bond +/
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106 2801 长期应付款 long-term account payable K5l#dl_T
107 2802 未确认融资费用 unacknowledged financial charges X 'D ~#r
108 2811 专项应付款 special accounts payable GjTj..G/
109 2901 递延所得税负债 deferred income tax liabilities OSP#FjH
三、共同类 4H
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112 3101 衍生工具 derivative tool +LBDn"5
113 3201 套期工具 arbitrage tool 2y6@:VxSh
114 3202 被套期项目 arbitrage project &XG k
四、所有者权益类 &"X6s%ZH|
115 4001 实收资本 paid-up capital Cwo(%Wc
116 4002 资本公积 contributed surplus WZ}je!82
117 4101 盈余公积 earned surplus "s-e)
svB
119 4103 本年利润 profit for the current year "p]F q,
120 4104 利润分配 allocation of profits BC!n;IAe
121 4201 库存股 treasury stock "s[Y$!#
五、成本类 %1f, 8BM
122 5001 生产成本 production cost u=j|']hp#&
123 5101 制造费用 cost of production b-Fv
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124 5201 劳务成本 service cost lIR0jgP@z
125 5301 研发支出 research and development expenditures Jt-s6-2
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor BPf;!.
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor g7*"*%v 2
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor VrG4wLpLs
六、损益类 1X-Ku GaD
129 6001 主营业务收入 main business income *qx<bY@F
130 6011 利息收入 金融共用 interest income financial sharing JiFy.Pf
135 6051 其他业务收入 other business income r]! <iw
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance VyRU_<xP
137 6101 公允价值变动损益 sound value flexible loss and profit ;=rM Ii
138 6111 投资收益 income on investment a2:Tu
142 6301 营业外收入 nonrevenue receipt m]g"]U:
143 6401 主营业务成本 main business cost NpmPm1Ix .
144 6402 其他业务支出 other business expense %y@iA91K
145 6405 营业税金及附加 business tariff and annex XD1x*#
146 6411 利息支出 金融共用 interest expense financial sharing ,.#
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155 6601 销售费用 marketing cost }h+_kRQ
156 6602 管理费用 managing cost >;E[XG^
157 6603 财务费用 financial cost F[aow$",+}
158 6604 勘探费用 exploration expense >)Ih[0~M
159 6701 资产减值损失 loss from asset devaluation >z=_V|^$
160 6711 营业外支出 nonoperating expense |
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161 6801 所得税 income tax D+ki2UVt&
162 6901 以前年度损益调整 prior year profit and loss adjustment