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一、资产类 _&mc8ftT
1 1001 库存现金 cash on hand tD^a5qPh
2 1002 银行存款 bank deposit Z>HNe9pr
5 1015 其他货币资金 other monetary capital tAt;bYjb\
9 1101 交易性金融资产 transaction monetary assets 7n>|D^
11 1121 应收票据 notes receivable wKrdcWI,Z
12 1122 应收账款 Account receivable }u7D9_KU
13 1123 预付账款 account prepaid /~"AG l.
14 1131 应收股利 dividend receivable
G%`cJdM
15 1132 应收利息 accrued interest receivable I,z"_[^G
21 1231 其他应收款 accounts receivable-others +ks$UvtY
22 1241 坏账准备 had debts reserve :9O|l)N)W=
28 1401 材料采购 procurement of materials tpz=}q
29 1402 在途物资 materials in transit fcn_<Yh0W
30 1403 原材料 raw materials P ]_Vz
32 1406 库存商品 commodity stocks 6<Be#Y]b
33 1407 发出商品 goods in transit 6z`8cI+LRw
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 95% :AQLV
42 1461 存货跌价准备 reserve against stock price declining ;9Hz{ej
43 1501 待摊费用 fees to be apportioned 3?]S,~!F
45 1521 持有至到期投资 hold investment due ]:Wb1
46 1522 持有至到期投资减值准备 hold investment due reduction reserve s~#?9vW
47 1523 可供出售金融资产 financial assets available for sale np&HEh 6
48 1524 长期股权投资 long-term stock ownership investment f3\w99\o
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve r6<ArX$Yl
50 1526 投资性房地产 investment real eastate <6gU2@1
51 1531 长期应收款 long-term account receivable
=I{S;md
52 1541 未实现融资收益 unrealized financing income OHQ3+WJ
54 1601 固定资产 permanent assets ~m
W>_[RT;
55 1602 累计折旧 accumulated depreciation mrX}\p
56 1603 固定资产减值准备permanent assets reduction reserve *E$H;wKs8
57 1604 在建工程 construction in process o(BYT9|.kw
58 1605 工程物资 engineer material ~91uk3ST?
59 1606 固定资产清理 disposal of fixed assets 8HB?=a2Q<'
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing _6|
/P7"
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing C3^X1F0
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture )vxVg*.Ee
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture `z5v}T
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture N7%=K9
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ^D0/H
N
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation &xF4p,7
67 1701 无形资产 intangible assets =#J9
68 1702 累计摊销 accumulated amortization
h%4~0
69 1703 无形资产减值准备 intangible assets reduction reserve tauP1&%oH{
70 1711 商誉 business reputation wpJ^}+kF
71 1801 长期待摊费用 long-term deferred expenses mvxc[
72 1811 递延所得税资产 deferred income tax assets k B$lkl\C
73 1901 待处理财产损溢 waiting assets profit and loss (2&K(1.Y
二、负债类 debt group t(Cq(.u`:
74 2001 短期借款 short-term loan )i
?{;%^
81 2101 交易性金融负债 transaction financial liabilities m|g$'vjk
83 2201 应付票据 notes payable hwG||;&/H
84 2202 应付账款 account payable D
<$j`r
85 2205 预收账款 item received in advance aa'
0EU:
86 2211 应付职工薪酬 employee pay payable t2`X!`
87 2221 应交税费 tax payable E$
oA+n~
88 2231 应付股利 dividend payable y^vfgP<@
89 2232 应付利息 interest payable CgaB) `.
90 2241 其他应付款 other account payable (W{ rv6cq
97 2401 预提费用 withholding expenses ]ys4
98 2411 预计负债 estimated liabilities
:
$u{
99 2501 递延收益 deferred income cftn`:(&8
100 2601 长期借款 money borrowed for long term GHJQ d&G8G
101 2602 长期债券 long-term bond '3Y0D1`v
106 2801 长期应付款 long-term account payable ;nHo%`Zt
107 2802 未确认融资费用 unacknowledged financial charges
}*{\)7g
108 2811 专项应付款 special accounts payable )yz9? ]a
109 2901 递延所得税负债 deferred income tax liabilities MWp\D#H
三、共同类 ~P_d0A~T
112 3101 衍生工具 derivative tool ~]D\&D9=?
113 3201 套期工具 arbitrage tool /s-jR]#VA
114 3202 被套期项目 arbitrage project [ a65VR~J
四、所有者权益类 ADJ5ZD<Q
115 4001 实收资本 paid-up capital 1&>nL`E[3
116 4002 资本公积 contributed surplus E|6Z]6[
117 4101 盈余公积 earned surplus 2*UE&Gp
119 4103 本年利润 profit for the current year n?KS]ar>
120 4104 利润分配 allocation of profits :pV("tHE
121 4201 库存股 treasury stock `U?H^,FVA
五、成本类 3:CQMZ|;@
122 5001 生产成本 production cost [F9KC^%S
123 5101 制造费用 cost of production D ;T r
124 5201 劳务成本 service cost Rh-8//&vZ/
125 5301 研发支出 research and development expenditures O7#}8-@}<u
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor sD8xH
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor {D_4~heF
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ezNE9g
六、损益类 8b#Yd
129 6001 主营业务收入 main business income K]=>
F
130 6011 利息收入 金融共用 interest income financial sharing
)Q pP1[
135 6051 其他业务收入 other business income =B 4g EWR
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance XC8z|A-@
137 6101 公允价值变动损益 sound value flexible loss and profit "T=3mv%S
138 6111 投资收益 income on investment Vp0GmZ
142 6301 营业外收入 nonrevenue receipt j~0ZE
-e
143 6401 主营业务成本 main business cost z$im4'\c
144 6402 其他业务支出 other business expense {G*:N[pJp
145 6405 营业税金及附加 business tariff and annex C?c -V,
146 6411 利息支出 金融共用 interest expense financial sharing ?jM7C}
155 6601 销售费用 marketing cost 0?*I_[Y
156 6602 管理费用 managing cost :+V1682u
157 6603 财务费用 financial cost W3-Rs&se
158 6604 勘探费用 exploration expense Q*J ~wuE2
159 6701 资产减值损失 loss from asset devaluation Q24:G
160 6711 营业外支出 nonoperating expense `"-!UkD+
161 6801 所得税 income tax X52jqXjg
162 6901 以前年度损益调整 prior year profit and loss adjustment