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一、资产类 ,m:.-iy?
1 1001 库存现金 cash on hand 3yF,ak{Sl
2 1002 银行存款 bank deposit l<LI7Z]A
5 1015 其他货币资金 other monetary capital <0&*9ZeD
9 1101 交易性金融资产 transaction monetary assets mSF(q78?
11 1121 应收票据 notes receivable 06Sceq
12 1122 应收账款 Account receivable .j0$J
\:i
13 1123 预付账款 account prepaid P@Oo$ o
14 1131 应收股利 dividend receivable IY\5@PVZ
15 1132 应收利息 accrued interest receivable b9HtR -iR;
21 1231 其他应收款 accounts receivable-others %_W)~Pv{+
22 1241 坏账准备 had debts reserve f+,qNvBY/
28 1401 材料采购 procurement of materials EgCAsSx(
29 1402 在途物资 materials in transit <)c)%'v
30 1403 原材料 raw materials Hk.TM2{w
32 1406 库存商品 commodity stocks /]Md~=yNp
33 1407 发出商品 goods in transit
YkKi|k
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 'XjZ_ng
42 1461 存货跌价准备 reserve against stock price declining ~Otoqu|
43 1501 待摊费用 fees to be apportioned 9vc2VB$
45 1521 持有至到期投资 hold investment due @,7GaK\
46 1522 持有至到期投资减值准备 hold investment due reduction reserve #a,PZDaE
47 1523 可供出售金融资产 financial assets available for sale 051E6-
48 1524 长期股权投资 long-term stock ownership investment `0gyr(fES
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve C1n>
M}b
50 1526 投资性房地产 investment real eastate H3=qe I
51 1531 长期应收款 long-term account receivable e\zm7_+i{
52 1541 未实现融资收益 unrealized financing income CxW>~O:
54 1601 固定资产 permanent assets LYK"( C
55 1602 累计折旧 accumulated depreciation 29] G^f>
56 1603 固定资产减值准备permanent assets reduction reserve 08\,<9
57 1604 在建工程 construction in process vw/J8'
58 1605 工程物资 engineer material >jLY"
59 1606 固定资产清理 disposal of fixed assets Vv=. -&'
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing L^?qOylu
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing KU(&%|;g
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 0znR0%~
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 Ie#Bkw'*
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture .|fHy
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 s-Tv8goNV
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation AH7}/Rc
67 1701 无形资产 intangible assets wc4{)qDE
68 1702 累计摊销 accumulated amortization `l[c_%Bm
69 1703 无形资产减值准备 intangible assets reduction reserve D'DfJwA
70 1711 商誉 business reputation wJo}!{bN
71 1801 长期待摊费用 long-term deferred expenses qqY"*uJ'
72 1811 递延所得税资产 deferred income tax assets MKi0jwJM
73 1901 待处理财产损溢 waiting assets profit and loss >SHhAEF
二、负债类 debt group ^Y \"}D
74 2001 短期借款 short-term loan }9OC,Y8?D
81 2101 交易性金融负债 transaction financial liabilities Om2d.7S
83 2201 应付票据 notes payable c-6?2\]j@
84 2202 应付账款 account payable X5$ Iyis
85 2205 预收账款 item received in advance %l[( Iw
86 2211 应付职工薪酬 employee pay payable &n:.k}/P
87 2221 应交税费 tax payable >KhOz[Zg
88 2231 应付股利 dividend payable `1fY)d^ZS
89 2232 应付利息 interest payable n;Vs_u/Nx
90 2241 其他应付款 other account payable fr6fj
97 2401 预提费用 withholding expenses ;[OH(!
98 2411 预计负债 estimated liabilities ?%[@Qb=2
99 2501 递延收益 deferred income B
W*rIn<?G
100 2601 长期借款 money borrowed for long term 4vB<fPN
101 2602 长期债券 long-term bond 7;wd(
8
106 2801 长期应付款 long-term account payable U$z-e/
107 2802 未确认融资费用 unacknowledged financial charges hhc,uJ">!
108 2811 专项应付款 special accounts payable 7~.9=I'A
109 2901 递延所得税负债 deferred income tax liabilities ;iL#7NG-R
三、共同类 &d^m 1
112 3101 衍生工具 derivative tool 8'io$6d=
113 3201 套期工具 arbitrage tool +VOK%8,p
114 3202 被套期项目 arbitrage project -k e's
四、所有者权益类 >_ T-u<E
115 4001 实收资本 paid-up capital yl
+gL?IES
116 4002 资本公积 contributed surplus -gX1-,dE
117 4101 盈余公积 earned surplus $DaNbLV
119 4103 本年利润 profit for the current year J}K$(;:
120 4104 利润分配 allocation of profits cI OlhX@
121 4201 库存股 treasury stock kUrkG80q|
五、成本类 I
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122 5001 生产成本 production cost T}v4*O.,
123 5101 制造费用 cost of production .Vvx,>>D
124 5201 劳务成本 service cost Ean5b>\
125 5301 研发支出 research and development expenditures ],Do6
@M-
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Cjlk
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Z o(rTCZX
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor z5*'{t)
六、损益类 K`fuf=
129 6001 主营业务收入 main business income M&9+6e'-F
130 6011 利息收入 金融共用 interest income financial sharing mtcw#D
135 6051 其他业务收入 other business income k>si5'W
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance E""bTz@
137 6101 公允价值变动损益 sound value flexible loss and profit VQOezQs\
138 6111 投资收益 income on investment 5D//*}b,
142 6301 营业外收入 nonrevenue receipt p}U ~+:v
143 6401 主营业务成本 main business cost {8bSB.?R
144 6402 其他业务支出 other business expense _ZSR.w}j/
145 6405 营业税金及附加 business tariff and annex V/9!K%y
146 6411 利息支出 金融共用 interest expense financial sharing d)Y}>@:W
155 6601 销售费用 marketing cost tJ$_lk
~6q
156 6602 管理费用 managing cost 07{)?1cod4
157 6603 财务费用 financial cost t!7-DF|N
158 6604 勘探费用 exploration expense .V8Lauz8
159 6701 资产减值损失 loss from asset devaluation @?]RBX?a
160 6711 营业外支出 nonoperating expense k!'a,R:
161 6801 所得税 income tax Ok=hT|}Y
162 6901 以前年度损益调整 prior year profit and loss adjustment