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一、资产类 (Z$6JNkz
1 1001 库存现金 cash on hand &!a2%%1#N
2 1002 银行存款 bank deposit ;Bb5KD
5 1015 其他货币资金 other monetary capital ;:|KfXiC8
9 1101 交易性金融资产 transaction monetary assets 2Y4&Sba^Y
11 1121 应收票据 notes receivable <!N;(nZ9}O
12 1122 应收账款 Account receivable # 0!IUSa
13 1123 预付账款 account prepaid +wUhB\F
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14 1131 应收股利 dividend receivable w+37'vQ
15 1132 应收利息 accrued interest receivable YxtkI:C?
21 1231 其他应收款 accounts receivable-others pHvE`s"Ea
22 1241 坏账准备 had debts reserve H n!vTB
28 1401 材料采购 procurement of materials O<h#|g1
29 1402 在途物资 materials in transit ziycyf.d
30 1403 原材料 raw materials 1!`768
32 1406 库存商品 commodity stocks PbPP1G')
33 1407 发出商品 goods in transit 2SJh6U
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles LgNNtZ&F
42 1461 存货跌价准备 reserve against stock price declining IA^)`l 7H
43 1501 待摊费用 fees to be apportioned Qyjuzfmz
45 1521 持有至到期投资 hold investment due 0tqR
wKL
46 1522 持有至到期投资减值准备 hold investment due reduction reserve lkZC?--H
47 1523 可供出售金融资产 financial assets available for sale oPy zk7{
48 1524 长期股权投资 long-term stock ownership investment ]'h)7
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve GF!{SO4
50 1526 投资性房地产 investment real eastate ?03Zy3/
51 1531 长期应收款 long-term account receivable D&r8V;G[[
52 1541 未实现融资收益 unrealized financing income 1Kh?JH
54 1601 固定资产 permanent assets ^.C X6%
55 1602 累计折旧 accumulated depreciation t60/f&A#7H
56 1603 固定资产减值准备permanent assets reduction reserve nh=Us^xD
57 1604 在建工程 construction in process <PN;D#2bh
58 1605 工程物资 engineer material vEe
59 1606 固定资产清理 disposal of fixed assets E
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60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing qX'a&~s)n
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing mF}k}0
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture >ij4z
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 $JB:rozE
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture S.)7u6/_!
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 4_%FSW8-
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation b<(UmRxx3
67 1701 无形资产 intangible assets IA`8ie+
68 1702 累计摊销 accumulated amortization &8AS=v
69 1703 无形资产减值准备 intangible assets reduction reserve b2=Q~=Wc
70 1711 商誉 business reputation /Z "
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71 1801 长期待摊费用 long-term deferred expenses ]XGn2U\
72 1811 递延所得税资产 deferred income tax assets ]GtR8w@w
73 1901 待处理财产损溢 waiting assets profit and loss C)96/k
二、负债类 debt group 70
UgK E
74 2001 短期借款 short-term loan g**%J Xo
81 2101 交易性金融负债 transaction financial liabilities U\8#Qvghf
83 2201 应付票据 notes payable ;v+uv f
84 2202 应付账款 account payable 6+;2B<II
85 2205 预收账款 item received in advance 0^&R7Rv c
86 2211 应付职工薪酬 employee pay payable #KNq:@wp6
87 2221 应交税费 tax payable ptcLJ]+)
88 2231 应付股利 dividend payable :/[YY?pg-
89 2232 应付利息 interest payable K}=8:BaUL
90 2241 其他应付款 other account payable P>T*:!s ;
97 2401 预提费用 withholding expenses Eb[H3v48,
98 2411 预计负债 estimated liabilities 4`-?r%$,:
99 2501 递延收益 deferred income =@KY A(D
100 2601 长期借款 money borrowed for long term T{H#]BF<E
101 2602 长期债券 long-term bond lcT+$4zk.
106 2801 长期应付款 long-term account payable ROt0<^<
107 2802 未确认融资费用 unacknowledged financial charges 7x7r!rSe,
108 2811 专项应付款 special accounts payable 9h38`*Im;
109 2901 递延所得税负债 deferred income tax liabilities @
U8}sH^
三、共同类 ua|Z`qUyq
112 3101 衍生工具 derivative tool mz VuQ
113 3201 套期工具 arbitrage tool !+45=d 5
114 3202 被套期项目 arbitrage project 8cBW] \ v
四、所有者权益类 Y5i`pY/}#?
115 4001 实收资本 paid-up capital W3V{Xk|
116 4002 资本公积 contributed surplus ;Jbc'V'fm
117 4101 盈余公积 earned surplus YaVc9du7
119 4103 本年利润 profit for the current year S7NnC4)=-f
120 4104 利润分配 allocation of profits ;*4tVp,
121 4201 库存股 treasury stock -KwL9J4u
五、成本类 8X
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122 5001 生产成本 production cost VVQ74b
123 5101 制造费用 cost of production tD~PvUJ
124 5201 劳务成本 service cost svq9@!go
125 5301 研发支出 research and development expenditures !Zyx$2K
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor n|mJ
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127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor &Rl3y\
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128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor %AEK[W+0
六、损益类 `/wq3+ ?
129 6001 主营业务收入 main business income /Xu;/MMpd3
130 6011 利息收入 金融共用 interest income financial sharing qtwT#z;Y
135 6051 其他业务收入 other business income L >Ez-
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance rGn5QV
137 6101 公允价值变动损益 sound value flexible loss and profit ok>P [
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138 6111 投资收益 income on investment hKH$AEHEU}
142 6301 营业外收入 nonrevenue receipt IQ
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143 6401 主营业务成本 main business cost `^&15?Wk
144 6402 其他业务支出 other business expense 1^60I#Vr@
145 6405 营业税金及附加 business tariff and annex ySuLt@X
146 6411 利息支出 金融共用 interest expense financial sharing ,+NE: _
155 6601 销售费用 marketing cost D#/%*|
156 6602 管理费用 managing cost f.$aFOn
157 6603 财务费用 financial cost Hc&uE3=%sL
158 6604 勘探费用 exploration expense L VU)W^
159 6701 资产减值损失 loss from asset devaluation R%)2(\
160 6711 营业外支出 nonoperating expense 6N%L8Q
161 6801 所得税 income tax Xv-1PY':pA
162 6901 以前年度损益调整 prior year profit and loss adjustment