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一、资产类 3 +8{Y
1 1001 库存现金 cash on hand /J!~0~F
2 1002 银行存款 bank deposit b$Q#Fv&P
5 1015 其他货币资金 other monetary capital r
TK)jxklX
9 1101 交易性金融资产 transaction monetary assets s:JQV
11 1121 应收票据 notes receivable 8*EqG5OP
12 1122 应收账款 Account receivable .e
|\Bf0P
13 1123 预付账款 account prepaid 1 Ay.^f
14 1131 应收股利 dividend receivable y-_IMu.J`
15 1132 应收利息 accrued interest receivable (S8hr,%n
21 1231 其他应收款 accounts receivable-others T1uOp5_]B
22 1241 坏账准备 had debts reserve QURpg/<U
28 1401 材料采购 procurement of materials sPRs;to-
29 1402 在途物资 materials in transit 7@Xi*Azd
30 1403 原材料 raw materials i}~U/.P
32 1406 库存商品 commodity stocks ><{Lh@{
33 1407 发出商品 goods in transit c. uD%
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles m'U>=<!D
42 1461 存货跌价准备 reserve against stock price declining qjH/E6GGg
43 1501 待摊费用 fees to be apportioned b"eG8
45 1521 持有至到期投资 hold investment due v dPb-z4
46 1522 持有至到期投资减值准备 hold investment due reduction reserve z`!f'I--!
47 1523 可供出售金融资产 financial assets available for sale KA
elq*
48 1524 长期股权投资 long-term stock ownership investment H'jo3d~+
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ms#|Yl1/|
50 1526 投资性房地产 investment real eastate D YTC2
51 1531 长期应收款 long-term account receivable \1oN't.
52 1541 未实现融资收益 unrealized financing income /e7BW0$1
54 1601 固定资产 permanent assets EO"G(v
55 1602 累计折旧 accumulated depreciation r[3 2'E
56 1603 固定资产减值准备permanent assets reduction reserve oA4<AJ2
57 1604 在建工程 construction in process ),I g u
58 1605 工程物资 engineer material +krDmU9(
59 1606 固定资产清理 disposal of fixed assets k.wm{d]J
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing a>egH
og
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ,j%f
eC3
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture du&9mOrr
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 (
\7Yo^
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture M8|kmF\B
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 -fD W>]_
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 3PEW0b*]Pf
67 1701 无形资产 intangible assets dyt.(2
68 1702 累计摊销 accumulated amortization Q6d>tqW hq
69 1703 无形资产减值准备 intangible assets reduction reserve U)D}J_Zi(
70 1711 商誉 business reputation GhW{6.^
71 1801 长期待摊费用 long-term deferred expenses v(^;%
72 1811 递延所得税资产 deferred income tax assets Nh+Xlg
XG
73 1901 待处理财产损溢 waiting assets profit and loss Duq.`XO
二、负债类 debt group m,r>E%;Cj
74 2001 短期借款 short-term loan Gy!bPVe
81 2101 交易性金融负债 transaction financial liabilities RIq\IQ_|
83 2201 应付票据 notes payable Cf3<;Mp<
84 2202 应付账款 account payable U8 n=Ro
85 2205 预收账款 item received in advance
Qo+Y
86 2211 应付职工薪酬 employee pay payable 8\m[Nuq5
87 2221 应交税费 tax payable 59k-,lyU,
88 2231 应付股利 dividend payable %[fZ@!B
89 2232 应付利息 interest payable 9KMtPBZ
90 2241 其他应付款 other account payable ]_2<uK}fg
97 2401 预提费用 withholding expenses $aj:\A0f
98 2411 预计负债 estimated liabilities >C -N0H
99 2501 递延收益 deferred income nOK1Wc%/'
100 2601 长期借款 money borrowed for long term ]%[. > mR
101 2602 长期债券 long-term bond e4-7&8N+
106 2801 长期应付款 long-term account payable a@N
1"O
107 2802 未确认融资费用 unacknowledged financial charges
^2uT!<2
108 2811 专项应付款 special accounts payable Y{2L[5_1
109 2901 递延所得税负债 deferred income tax liabilities =8EGB\P
三、共同类 5/i]Jni
112 3101 衍生工具 derivative tool o_PQ]1
113 3201 套期工具 arbitrage tool [#/@v/`
114 3202 被套期项目 arbitrage project td|O #R
四、所有者权益类 @<B$LJ|jdG
115 4001 实收资本 paid-up capital WP4"$W
116 4002 资本公积 contributed surplus $rH}2
117 4101 盈余公积 earned surplus _OJ19 Ry
119 4103 本年利润 profit for the current year .%_=(C<E
120 4104 利润分配 allocation of profits sF1j4 NC
121 4201 库存股 treasury stock !6eF8T
五、成本类 ,zh4oX`>
122 5001 生产成本 production cost DaqpveKa
123 5101 制造费用 cost of production 77;|PKE /
124 5201 劳务成本 service cost k
Hh0&~(
125 5301 研发支出 research and development expenditures mxl"Y&l
2<
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor d?4-"9Y
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 'Jl73
#3
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Kj*$'('
六、损益类 N|asr,
129 6001 主营业务收入 main business income .
<.#g+
130 6011 利息收入 金融共用 interest income financial sharing "K#zY~>L
135 6051 其他业务收入 other business income !p(N
DQm
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance =xM:8
hm
137 6101 公允价值变动损益 sound value flexible loss and profit AP(%m';
138 6111 投资收益 income on investment {@>6E8)H5
142 6301 营业外收入 nonrevenue receipt B q7Qbj
143 6401 主营业务成本 main business cost 2E0$R%\
144 6402 其他业务支出 other business expense F^X:5g~K
145 6405 营业税金及附加 business tariff and annex ^4{"h
146 6411 利息支出 金融共用 interest expense financial sharing P
yN{
155 6601 销售费用 marketing cost Og(|bs!6
156 6602 管理费用 managing cost "M=1Eb$6=
157 6603 财务费用 financial cost
|:5[`
158 6604 勘探费用 exploration expense O8 5) ^
159 6701 资产减值损失 loss from asset devaluation '~[JV>5
160 6711 营业外支出 nonoperating expense f9La79v
161 6801 所得税 income tax ,\D*=5
162 6901 以前年度损益调整 prior year profit and loss adjustment