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一、资产类 >NpW$P{'
1 1001 库存现金 cash on hand 8,CL>*A
2 1002 银行存款 bank deposit (hY^E(D
5 1015 其他货币资金 other monetary capital FFN.9[Ly
9 1101 交易性金融资产 transaction monetary assets l29AC}^
11 1121 应收票据 notes receivable ri9n.-xs
12 1122 应收账款 Account receivable uxq#q1
13 1123 预付账款 account prepaid G<*h,'B
14 1131 应收股利 dividend receivable q<fj1t1w
15 1132 应收利息 accrued interest receivable Z%-uyT@a
21 1231 其他应收款 accounts receivable-others w6B`_Z'f
22 1241 坏账准备 had debts reserve zzKU s "u
28 1401 材料采购 procurement of materials Ki)hr%UFw
29 1402 在途物资 materials in transit Xn<|6u
30 1403 原材料 raw materials @zi
x%x
32 1406 库存商品 commodity stocks 2[Qzx%Vp
33 1407 发出商品 goods in transit q 7+ |U%!9
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles )4+uM'2%
42 1461 存货跌价准备 reserve against stock price declining n;dW
b$:
43 1501 待摊费用 fees to be apportioned 0wETv
45 1521 持有至到期投资 hold investment due %#]/]B/4
46 1522 持有至到期投资减值准备 hold investment due reduction reserve *EtC4sP
47 1523 可供出售金融资产 financial assets available for sale }4>#s$.2
48 1524 长期股权投资 long-term stock ownership investment L
GCeYXic
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve =gB{(
50 1526 投资性房地产 investment real eastate 0g@*N4
51 1531 长期应收款 long-term account receivable {\=NZ\
52 1541 未实现融资收益 unrealized financing income dp1t]
54 1601 固定资产 permanent assets k#@)gL
55 1602 累计折旧 accumulated depreciation ^A;ec
h7I
56 1603 固定资产减值准备permanent assets reduction reserve 1Imb"E
57 1604 在建工程 construction in process %__.-;)
o
58 1605 工程物资 engineer material k.F(*kh
59 1606 固定资产清理 disposal of fixed assets K*MI8')
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Au?(_*/0
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing dnX^ ?
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture o\yqf:V8
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture w?c~be$
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture jRdW=/q+(
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 W!Rr_'yFe)
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation A'? W5~F
67 1701 无形资产 intangible assets v-Uz,3
68 1702 累计摊销 accumulated amortization l_=kW!l
69 1703 无形资产减值准备 intangible assets reduction reserve 'seuO!5
70 1711 商誉 business reputation uFi[50
71 1801 长期待摊费用 long-term deferred expenses ~_SVQ7P
72 1811 递延所得税资产 deferred income tax assets M Xl!
73 1901 待处理财产损溢 waiting assets profit and loss 7o M]
qLF
二、负债类 debt group %u$dN9cw
74 2001 短期借款 short-term loan f]^ @z<FC
81 2101 交易性金融负债 transaction financial liabilities 7)3cq}]O
83 2201 应付票据 notes payable e-o$bf%
84 2202 应付账款 account payable ;
>>/}J
w\
85 2205 预收账款 item received in advance %PU{h
86 2211 应付职工薪酬 employee pay payable ^TY8,qDA
87 2221 应交税费 tax payable t+SLU6j,
88 2231 应付股利 dividend payable fm,:8%
89 2232 应付利息 interest payable u]Y NF[]
90 2241 其他应付款 other account payable xZ&S7G1