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一、资产类 #|8Ia:=s
1 1001 库存现金 cash on hand %>Q[j`9y
2 1002 银行存款 bank deposit \w#)uYK{i_
5 1015 其他货币资金 other monetary capital XCvL`
9 1101 交易性金融资产 transaction monetary assets h(C@IIO^;G
11 1121 应收票据 notes receivable V$0mcwH
12 1122 应收账款 Account receivable P_}wjz}9ZX
13 1123 预付账款 account prepaid q]Vxf!0*>
14 1131 应收股利 dividend receivable ,i)wS1@
15 1132 应收利息 accrued interest receivable )[wB:kG
21 1231 其他应收款 accounts receivable-others !{q_Q !
22 1241 坏账准备 had debts reserve y~Z7sx0
28 1401 材料采购 procurement of materials O#MaZ.=
29 1402 在途物资 materials in transit r:3h2J[_
30 1403 原材料 raw materials uo9FLm
32 1406 库存商品 commodity stocks D,\hRQ
33 1407 发出商品 goods in transit WF] |-)vw
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles t03X/%H
42 1461 存货跌价准备 reserve against stock price declining L%;fYi;n
43 1501 待摊费用 fees to be apportioned _$+BYK@
45 1521 持有至到期投资 hold investment due tJ$gH;
46 1522 持有至到期投资减值准备 hold investment due reduction reserve X{Ij30Bmv
47 1523 可供出售金融资产 financial assets available for sale o4U0kiI@
48 1524 长期股权投资 long-term stock ownership investment { k>T*/
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve swKqsN.
50 1526 投资性房地产 investment real eastate Q2qT[aD,
51 1531 长期应收款 long-term account receivable 0@yw#.j
52 1541 未实现融资收益 unrealized financing income 7y
4jk
54 1601 固定资产 permanent assets hh!4DHv
55 1602 累计折旧 accumulated depreciation `l2h65\
56 1603 固定资产减值准备permanent assets reduction reserve @)XR
57 1604 在建工程 construction in process CT?4A1[aD
58 1605 工程物资 engineer material *b7evU *1
59 1606 固定资产清理 disposal of fixed assets +;T\:'CU
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing }_=h]|6t
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ra;:
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture }Qa
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 %
6\L^RP
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 6<fcG
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 }Gva=N:
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation vM?,#:5
67 1701 无形资产 intangible assets .B?fG)'WsF
68 1702 累计摊销 accumulated amortization Qe =8x7oIP
69 1703 无形资产减值准备 intangible assets reduction reserve j1HeX
70 1711 商誉 business reputation VpX*l3
71 1801 长期待摊费用 long-term deferred expenses l}@C'Np
72 1811 递延所得税资产 deferred income tax assets {b|V;/
73 1901 待处理财产损溢 waiting assets profit and loss .=N ?;i
二、负债类 debt group `-MCI)Fq_R
74 2001 短期借款 short-term loan &PPYxg<
81 2101 交易性金融负债 transaction financial liabilities SohNk9u[8
83 2201 应付票据 notes payable 3N?"s1U
84 2202 应付账款 account payable RR2M+vQ
85 2205 预收账款 item received in advance Dtox/ ,"
86 2211 应付职工薪酬 employee pay payable ]?T,J+S
87 2221 应交税费 tax payable K5 EJ#1ov
88 2231 应付股利 dividend payable j-d542"
89 2232 应付利息 interest payable 8=)9ZjfD
90 2241 其他应付款 other account payable >}B53.;.k
97 2401 预提费用 withholding expenses H#M;TjR
98 2411 预计负债 estimated liabilities r 6&+pSA>
99 2501 递延收益 deferred income CF6qEG6
100 2601 长期借款 money borrowed for long term p7W9?b9
101 2602 长期债券 long-term bond ~l('ly
106 2801 长期应付款 long-term account payable tkQrxa|
107 2802 未确认融资费用 unacknowledged financial charges U8{^-#(Uz
108 2811 专项应付款 special accounts payable hcpe~spz9|
109 2901 递延所得税负债 deferred income tax liabilities tr58J%Mu
三、共同类 7)RRCsn
112 3101 衍生工具 derivative tool ^fV-m&F)K*
113 3201 套期工具 arbitrage tool _FU}IfG>t
114 3202 被套期项目 arbitrage project kZ;Y/DH
四、所有者权益类 *x_e] /}
115 4001 实收资本 paid-up capital <sn,X0W
116 4002 资本公积 contributed surplus [b3$em<^JV
117 4101 盈余公积 earned surplus {mY=LaS<
119 4103 本年利润 profit for the current year U] P{~
120 4104 利润分配 allocation of profits .e4upTGU
121 4201 库存股 treasury stock ju!V1ky
五、成本类 7[0<,O6Q
122 5001 生产成本 production cost He%v
4S
123 5101 制造费用 cost of production MAp#1+k
124 5201 劳务成本 service cost %jJIR88
125 5301 研发支出 research and development expenditures ^x Z=";eq
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor G^Y^)pc]
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor A@;{#.O
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor *uSlp_;kB
六、损益类 `QZKW
129 6001 主营业务收入 main business income WpOH1[8v
130 6011 利息收入 金融共用 interest income financial sharing /z(d!0_q|v
135 6051 其他业务收入 other business income 2*V]jO
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 4&%E?_M
137 6101 公允价值变动损益 sound value flexible loss and profit ~i.rk#{?D
138 6111 投资收益 income on investment 3[@:I^q
142 6301 营业外收入 nonrevenue receipt #%pY,AK:=
143 6401 主营业务成本 main business cost XtE O )
144 6402 其他业务支出 other business expense Ffd4c
145 6405 营业税金及附加 business tariff and annex i6S
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146 6411 利息支出 金融共用 interest expense financial sharing ]z2x`P^oI
155 6601 销售费用 marketing cost P`S'F_IN
156 6602 管理费用 managing cost :UX8^+bfZ
157 6603 财务费用 financial cost wc#k@"2AZb
158 6604 勘探费用 exploration expense _Ea1;dJmq
159 6701 资产减值损失 loss from asset devaluation )NTpb
160 6711 营业外支出 nonoperating expense RB6TM
161 6801 所得税 income tax w4R~0jXy
162 6901 以前年度损益调整 prior year profit and loss adjustment