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一、资产类 \C>IVz<O
1 1001 库存现金 cash on hand gAztdAsLM
2 1002 银行存款 bank deposit H^S<bZ
5 1015 其他货币资金 other monetary capital +
<E
zv
9 1101 交易性金融资产 transaction monetary assets l
#^?sbG
11 1121 应收票据 notes receivable {p/Yz#
12 1122 应收账款 Account receivable %RtL4"M2j
13 1123 预付账款 account prepaid ."BXA8c;A
14 1131 应收股利 dividend receivable aBaiXv/*
15 1132 应收利息 accrued interest receivable =,N"% }
21 1231 其他应收款 accounts receivable-others ,T
zlW\?\
22 1241 坏账准备 had debts reserve y_n4Y[4g
28 1401 材料采购 procurement of materials #>:S&R?2t
29 1402 在途物资 materials in transit [DeDU:
30 1403 原材料 raw materials A+dx7anUz
32 1406 库存商品 commodity stocks K O\HH
33 1407 发出商品 goods in transit !=,zy
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles nZ'jj S[!
42 1461 存货跌价准备 reserve against stock price declining UTu~"uCR
43 1501 待摊费用 fees to be apportioned P
nE7}
45 1521 持有至到期投资 hold investment due 'do2n/
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 2Ul8<${c{
47 1523 可供出售金融资产 financial assets available for sale C)yw b6
48 1524 长期股权投资 long-term stock ownership investment j96}E/gF
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve iZnLgkk@
50 1526 投资性房地产 investment real eastate )ADI[+KW
51 1531 长期应收款 long-term account receivable $X Uck[
52 1541 未实现融资收益 unrealized financing income hV,T889'
54 1601 固定资产 permanent assets RZ{O6~VH
55 1602 累计折旧 accumulated depreciation J`[jub
56 1603 固定资产减值准备permanent assets reduction reserve ZaY|v-
57 1604 在建工程 construction in process R|)l^~x
58 1605 工程物资 engineer material %Ul,9qG+
59 1606 固定资产清理 disposal of fixed assets # =y)Wuo=
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ](s5;ta
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Wm"#"l
4
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture w<!,mL5 N
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture ^}vf
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture WO%pX+PoH
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 3D@3jyo:
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation +(:Qf+:
67 1701 无形资产 intangible assets 19O
68 1702 累计摊销 accumulated amortization !a\v)R
69 1703 无形资产减值准备 intangible assets reduction reserve xWY\,'+Q
70 1711 商誉 business reputation BH}Cx[n?~
71 1801 长期待摊费用 long-term deferred expenses J^#g?RHN>m
72 1811 递延所得税资产 deferred income tax assets W(ryL_#;
73 1901 待处理财产损溢 waiting assets profit and loss uc"%uc'
二、负债类 debt group O[U`(A:
74 2001 短期借款 short-term loan
xa]yq%
81 2101 交易性金融负债 transaction financial liabilities @?]>4+Oa0
83 2201 应付票据 notes payable 7O|`\&RYR
84 2202 应付账款 account payable L{IMZ+IB2|
85 2205 预收账款 item received in advance |LLpG37_
86 2211 应付职工薪酬 employee pay payable 5o4KV?"
87 2221 应交税费 tax payable q!U$\Q&
88 2231 应付股利 dividend payable "S'Yn-
89 2232 应付利息 interest payable +Z_VF30pa
90 2241 其他应付款 other account payable -"H$&p~
97 2401 预提费用 withholding expenses 7>MG8pf3a
98 2411 预计负债 estimated liabilities fsEQ4xN'
99 2501 递延收益 deferred income ,37<FXX,
100 2601 长期借款 money borrowed for long term DEkv,e
101 2602 长期债券 long-term bond n;=FD;}j+
106 2801 长期应付款 long-term account payable Xe:^<$z
107 2802 未确认融资费用 unacknowledged financial charges &D-z|ZjgHi
108 2811 专项应付款 special accounts payable mc2uI-W
109 2901 递延所得税负债 deferred income tax liabilities y?r`[{L(lA
三、共同类 :'q$emtY
112 3101 衍生工具 derivative tool K@[Hej6d
113 3201 套期工具 arbitrage tool zXlerQWUv
114 3202 被套期项目 arbitrage project z8kebS&5
四、所有者权益类 [+A]E,pv]1
115 4001 实收资本 paid-up capital C`qV+pV
116 4002 资本公积 contributed surplus }zkFl{/u
117 4101 盈余公积 earned surplus s 8K.A~5 w
119 4103 本年利润 profit for the current year ps` j>vX*
120 4104 利润分配 allocation of profits e&!c8\F
121 4201 库存股 treasury stock vA6onYjA
五、成本类 -Mrt%1g
122 5001 生产成本 production cost *6u2c%^
123 5101 制造费用 cost of production |XQ_4{
124 5201 劳务成本 service cost 1K|F;p
125 5301 研发支出 research and development expenditures F_w+8)DZ
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor M?('VOy)
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor x_-V{
k
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor zHNBX
Rx
六、损益类 yoe@]c=
129 6001 主营业务收入 main business income >tMI%r
130 6011 利息收入 金融共用 interest income financial sharing &F7_0iAP(
135 6051 其他业务收入 other business income jvR
(e"
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance iC! 6g|]X
137 6101 公允价值变动损益 sound value flexible loss and profit m&q0 _nay
138 6111 投资收益 income on investment %52x:qGa
142 6301 营业外收入 nonrevenue receipt jd5kkX8=
143 6401 主营业务成本 main business cost Q
qj9o2
144 6402 其他业务支出 other business expense }C["'tLX
145 6405 营业税金及附加 business tariff and annex 16@<G
146 6411 利息支出 金融共用 interest expense financial sharing *+6iXMwe
155 6601 销售费用 marketing cost !or_CJ8%
156 6602 管理费用 managing cost %c]N-
157 6603 财务费用 financial cost uxKO
"
158 6604 勘探费用 exploration expense e9Gu`$K
159 6701 资产减值损失 loss from asset devaluation ]^wr+9zd
160 6711 营业外支出 nonoperating expense U%BtBPL
161 6801 所得税 income tax 87S,6 Y
162 6901 以前年度损益调整 prior year profit and loss adjustment