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一、资产类 wCn W]<+
1 1001 库存现金 cash on hand u4#BD!W
2 1002 银行存款 bank deposit Z4E:Z}~''
5 1015 其他货币资金 other monetary capital LA"`8
9 1101 交易性金融资产 transaction monetary assets XQlK}AK
11 1121 应收票据 notes receivable ;t"#7\
12 1122 应收账款 Account receivable
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13 1123 预付账款 account prepaid ;'R{b$B;|
14 1131 应收股利 dividend receivable }1d
6d3b
15 1132 应收利息 accrued interest receivable {!'AR`|
21 1231 其他应收款 accounts receivable-others R2t5T-8`c
22 1241 坏账准备 had debts reserve kQ{pFFO
28 1401 材料采购 procurement of materials 0P%(4t$pd
29 1402 在途物资 materials in transit 8BLtTpu
30 1403 原材料 raw materials qrm~=yU%
32 1406 库存商品 commodity stocks F!'b_gmz
33 1407 发出商品 goods in transit kF6X?mqgD
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Q@/wn
42 1461 存货跌价准备 reserve against stock price declining *Swb40L^
43 1501 待摊费用 fees to be apportioned a.wRJ
45 1521 持有至到期投资 hold investment due !*+~R2&b
46 1522 持有至到期投资减值准备 hold investment due reduction reserve eNN% %Q
47 1523 可供出售金融资产 financial assets available for sale ;f0+'W
48 1524 长期股权投资 long-term stock ownership investment X^fMt]
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve EV2whs2g
50 1526 投资性房地产 investment real eastate 5XA6IL|/l
51 1531 长期应收款 long-term account receivable /g@.1z1w
52 1541 未实现融资收益 unrealized financing income n1.]5c3p
54 1601 固定资产 permanent assets ZqS'xN:k
55 1602 累计折旧 accumulated depreciation *vUKh^="
56 1603 固定资产减值准备permanent assets reduction reserve h"]v+u`!SM
57 1604 在建工程 construction in process |2
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58 1605 工程物资 engineer material p4HX83y{
59 1606 固定资产清理 disposal of fixed assets Lgvmk
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing m3P%E8<Q#
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing hpLo
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture (#LV*&K%IC
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 "fr B5[
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture :6N{~ [:4
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 *sZ
Ows<
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation _@jl9<t=_
67 1701 无形资产 intangible assets r
yN/sjQC
68 1702 累计摊销 accumulated amortization 2/qfK+a
69 1703 无形资产减值准备 intangible assets reduction reserve 6-QTqb?U;N
70 1711 商誉 business reputation p>|;fS\`@}
71 1801 长期待摊费用 long-term deferred expenses l|U=(aA]h
72 1811 递延所得税资产 deferred income tax assets B.Ic8'
73 1901 待处理财产损溢 waiting assets profit and loss 'S
E%9
二、负债类 debt group Q5{i#F7nJm
74 2001 短期借款 short-term loan 9'td}S
81 2101 交易性金融负债 transaction financial liabilities 552c4h/T
83 2201 应付票据 notes payable hY/SR'8
84 2202 应付账款 account payable u{tjB/K&
85 2205 预收账款 item received in advance GT<Y]Dk
86 2211 应付职工薪酬 employee pay payable $PHKI B(
87 2221 应交税费 tax payable B5zu?AG
88 2231 应付股利 dividend payable yi
r#G""7
89 2232 应付利息 interest payable I_'vVbK+>
90 2241 其他应付款 other account payable (9fq UbG
97 2401 预提费用 withholding expenses }4
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98 2411 预计负债 estimated liabilities Pm7,Nq)<>n
99 2501 递延收益 deferred income !
T6oD]x3
100 2601 长期借款 money borrowed for long term uTBls8
101 2602 长期债券 long-term bond #CHsH{d
106 2801 长期应付款 long-term account payable =ni&*&
107 2802 未确认融资费用 unacknowledged financial charges j?[fpN$
108 2811 专项应付款 special accounts payable -Ufd+(
109 2901 递延所得税负债 deferred income tax liabilities .oN<c]iqE
三、共同类 >2vl
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112 3101 衍生工具 derivative tool r >u0Y
113 3201 套期工具 arbitrage tool Uj1^?d+b
114 3202 被套期项目 arbitrage project @C~TD)K
四、所有者权益类 #@3RYx
115 4001 实收资本 paid-up capital 9%>H}7=
116 4002 资本公积 contributed surplus FFK79e/5
117 4101 盈余公积 earned surplus zp
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f}
119 4103 本年利润 profit for the current year %7/XZQ
120 4104 利润分配 allocation of profits 3yZtyXRPn
121 4201 库存股 treasury stock $9M>B<]
五、成本类 ;BejFcb
122 5001 生产成本 production cost ^['% wA%
123 5101 制造费用 cost of production ? R;5ErZ
124 5201 劳务成本 service cost fw|r{#d
125 5301 研发支出 research and development expenditures %n=!H
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ,#`gwtFG
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor #xm<|s
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 4Y Xtl+G
六、损益类 f|w+}z
129 6001 主营业务收入 main business income Bwn9ZYu#r
130 6011 利息收入 金融共用 interest income financial sharing 1Jd82N\'
135 6051 其他业务收入 other business income It(8s)5
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 8
y/YX
137 6101 公允价值变动损益 sound value flexible loss and profit J &u&G7#S
138 6111 投资收益 income on investment Czid"Ih-
142 6301 营业外收入 nonrevenue receipt #W~5M ?+
143 6401 主营业务成本 main business cost -Z4J?b
144 6402 其他业务支出 other business expense !M
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145 6405 营业税金及附加 business tariff and annex =}Bq"m
146 6411 利息支出 金融共用 interest expense financial sharing i8Y l1nF
155 6601 销售费用 marketing cost nxA]EFS
156 6602 管理费用 managing cost B#B$w_z
157 6603 财务费用 financial cost f?2Y np=@
158 6604 勘探费用 exploration expense ;7K5Bo
159 6701 资产减值损失 loss from asset devaluation j K$4G.x
160 6711 营业外支出 nonoperating expense ^qIp+[/'
161 6801 所得税 income tax p! zC
162 6901 以前年度损益调整 prior year profit and loss adjustment