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一、资产类 hQeZI+
1 1001 库存现金 cash on hand Re>e|$.T
2 1002 银行存款 bank deposit 4\RuJx
5 1015 其他货币资金 other monetary capital J'v|^`bE
9 1101 交易性金融资产 transaction monetary assets 14zzWzKx
11 1121 应收票据 notes receivable } 4^UVdz
12 1122 应收账款 Account receivable iDN,}:<V
13 1123 预付账款 account prepaid W5{e.eI}|
14 1131 应收股利 dividend receivable =Q/i<u
15 1132 应收利息 accrued interest receivable - d6>
21 1231 其他应收款 accounts receivable-others 0^^i=iE-u
22 1241 坏账准备 had debts reserve i>}z$'X
28 1401 材料采购 procurement of materials W1(ziP'6
29 1402 在途物资 materials in transit 06
1=pV$CJ
30 1403 原材料 raw materials *4E,|IJ
32 1406 库存商品 commodity stocks BO|Jrr>
33 1407 发出商品 goods in transit N<WFe5
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles gd*?kXpt
42 1461 存货跌价准备 reserve against stock price declining 6;DPGx
43 1501 待摊费用 fees to be apportioned st>t~a|T
45 1521 持有至到期投资 hold investment due ;C%EF
46 1522 持有至到期投资减值准备 hold investment due reduction reserve I'hQbLlG
47 1523 可供出售金融资产 financial assets available for sale gw^+[}U#
48 1524 长期股权投资 long-term stock ownership investment Qa+gtGtJ
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ^(3k
uF
50 1526 投资性房地产 investment real eastate \h4
y,sl
51 1531 长期应收款 long-term account receivable l|{<!7a
52 1541 未实现融资收益 unrealized financing income cCs:z
54 1601 固定资产 permanent assets B*7o\~5
55 1602 累计折旧 accumulated depreciation dQb?Zi7g
56 1603 固定资产减值准备permanent assets reduction reserve g
11K?3*%Q
57 1604 在建工程 construction in process I 3PnyNZ
58 1605 工程物资 engineer material =G :H)i
59 1606 固定资产清理 disposal of fixed assets 5[k35c{
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ,8seoX^
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing he #iWD'
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture e^QOn
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 511q\w M
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ^=j$~*(LmX
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 *yx:nwmo
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation HN+z7 Q8hH
67 1701 无形资产 intangible assets ej `$-hBBV
68 1702 累计摊销 accumulated amortization
D6pk!mS
69 1703 无形资产减值准备 intangible assets reduction reserve eNX-2S
70 1711 商誉 business reputation Nx__zC^r
71 1801 长期待摊费用 long-term deferred expenses 5l#)tX.by
72 1811 递延所得税资产 deferred income tax assets B=7L+6
73 1901 待处理财产损溢 waiting assets profit and loss v.MWO]L
二、负债类 debt group "]<Ut{Xb
74 2001 短期借款 short-term loan J4<*KL~a
81 2101 交易性金融负债 transaction financial liabilities <Coh
&g_
83 2201 应付票据 notes payable p*
Cbe\
84 2202 应付账款 account payable e[n>U@
85 2205 预收账款 item received in advance aryr
86 2211 应付职工薪酬 employee pay payable "d'@IN
87 2221 应交税费 tax payable rcOmpgew
88 2231 应付股利 dividend payable
<_~`)t
89 2232 应付利息 interest payable 9TLP(
90 2241 其他应付款 other account payable apXq$wWq{D
97 2401 预提费用 withholding expenses .?qS8:yA
98 2411 预计负债 estimated liabilities Y]PZ| G)
99 2501 递延收益 deferred income }PVB+i M
100 2601 长期借款 money borrowed for long term ?QgWW
101 2602 长期债券 long-term bond :n=+$Dq
106 2801 长期应付款 long-term account payable Kfh"XpWc$
107 2802 未确认融资费用 unacknowledged financial charges J7H1<\=cJb
108 2811 专项应付款 special accounts payable \; ]~K6=
109 2901 递延所得税负债 deferred income tax liabilities rlq8J/0/+
三、共同类 #X+)
112 3101 衍生工具 derivative tool @({65 gJ*
113 3201 套期工具 arbitrage tool .Kx5Kh{
114 3202 被套期项目 arbitrage project z|Xl%
8
四、所有者权益类 YG_3@
`-<
115 4001 实收资本 paid-up capital 51A>eU|
116 4002 资本公积 contributed surplus &^Io\
117 4101 盈余公积 earned surplus X!m/I
i$q
119 4103 本年利润 profit for the current year ` W
VQp"m
120 4104 利润分配 allocation of profits [ 6M8a8C
121 4201 库存股 treasury stock 8m iIlB
五、成本类 *m2:iChY
122 5001 生产成本 production cost kci H
123 5101 制造费用 cost of production \K=Jd#9c
124 5201 劳务成本 service cost 8r5j~Df
125 5301 研发支出 research and development expenditures B*{CcQ<5
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor &\A$Rj)
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ?w.Yx$Z"
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 2IGAZ%%
六、损益类 <B)lV'!Bd
129 6001 主营业务收入 main business income i<l)To -
130 6011 利息收入 金融共用 interest income financial sharing z;-2xD0&U[
135 6051 其他业务收入 other business income qz 'a.]{=
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 3KGDS9I
137 6101 公允价值变动损益 sound value flexible loss and profit u+*CpKR}
138 6111 投资收益 income on investment 83@+X4ptp
142 6301 营业外收入 nonrevenue receipt 9T\:ID=h
143 6401 主营业务成本 main business cost G 2mv6xK'
144 6402 其他业务支出 other business expense GYBM]mW^ W
145 6405 营业税金及附加 business tariff and annex n[<Vj1n
146 6411 利息支出 金融共用 interest expense financial sharing J4<- C\=4
155 6601 销售费用 marketing cost 1\1o65en
156 6602 管理费用 managing cost *@yYqI<1a
157 6603 财务费用 financial cost M/BBNT
158 6604 勘探费用 exploration expense '+$2<Ys
159 6701 资产减值损失 loss from asset devaluation %9IM|\ulp
160 6711 营业外支出 nonoperating expense #/n\C
161 6801 所得税 income tax hHdC/mR
162 6901 以前年度损益调整 prior year profit and loss adjustment