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一、资产类 @d)LRw.I
1 1001 库存现金 cash on hand 7&#m]t^ ^
2 1002 银行存款 bank deposit =G>.-Qfs
5 1015 其他货币资金 other monetary capital VA2<r(y~(
9 1101 交易性金融资产 transaction monetary assets ^aptLJF
11 1121 应收票据 notes receivable
5~[N/Gl
12 1122 应收账款 Account receivable [Xh\m DU.
13 1123 预付账款 account prepaid ugxw!cj
14 1131 应收股利 dividend receivable f~*K {7
15 1132 应收利息 accrued interest receivable HamEIL-l.
21 1231 其他应收款 accounts receivable-others )E~ _rDTl
22 1241 坏账准备 had debts reserve LzE/g)>
28 1401 材料采购 procurement of materials y\Dn^
29 1402 在途物资 materials in transit 6|oWaA\gI
30 1403 原材料 raw materials UE;Bb*<
32 1406 库存商品 commodity stocks 1|/
'"9v
33 1407 发出商品 goods in transit ^ $wJi9D6
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles !7c'<[+Hm
42 1461 存货跌价准备 reserve against stock price declining n1?}
Xq|
43 1501 待摊费用 fees to be apportioned {XHk6w
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45 1521 持有至到期投资 hold investment due 4|F#gK5E
46 1522 持有至到期投资减值准备 hold investment due reduction reserve tN}c0'H
47 1523 可供出售金融资产 financial assets available for sale 9v$qrM`8
48 1524 长期股权投资 long-term stock ownership investment QT;
Va#a
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve gQR1$n0
50 1526 投资性房地产 investment real eastate =)*JbwQ
51 1531 长期应收款 long-term account receivable [Auc *@
52 1541 未实现融资收益 unrealized financing income eE9|F/-L
54 1601 固定资产 permanent assets 6F-JK 1i
55 1602 累计折旧 accumulated depreciation $+T YvA'N
56 1603 固定资产减值准备permanent assets reduction reserve n.Vtc-yZU
57 1604 在建工程 construction in process a[ i>;0
58 1605 工程物资 engineer material T`Ro)ORC
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59 1606 固定资产清理 disposal of fixed assets `Hd9\;NJ
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ?@3&dk~ni
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing >HIt}Zh
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture }! =U
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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 >-zkB)5<,#
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture r w\D>} \
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 0d`5Gy_ D%
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ;Z4o{(/zU
67 1701 无形资产 intangible assets v~`*(Hh
68 1702 累计摊销 accumulated amortization [?I/
Uo8
69 1703 无形资产减值准备 intangible assets reduction reserve ] 9@X? q
70 1711 商誉 business reputation avy=0Jmj
71 1801 长期待摊费用 long-term deferred expenses \n;g2/VjO
72 1811 递延所得税资产 deferred income tax assets ^r4|{
73 1901 待处理财产损溢 waiting assets profit and loss '%ebcL
二、负债类 debt group p I 5_Hg
74 2001 短期借款 short-term loan bKByU{t
81 2101 交易性金融负债 transaction financial liabilities R=Ymo.zs6
83 2201 应付票据 notes payable obYn&\6
84 2202 应付账款 account payable yl]UUBcQ
85 2205 预收账款 item received in advance 5A,= vE
86 2211 应付职工薪酬 employee pay payable
QXB|!'
87 2221 应交税费 tax payable Q)T+r~#2B
88 2231 应付股利 dividend payable hv{87`L'K(
89 2232 应付利息 interest payable /sV?JV[t
90 2241 其他应付款 other account payable 0#
l#,Y6#I
97 2401 预提费用 withholding expenses 9M]^l,
98 2411 预计负债 estimated liabilities T g{UK
99 2501 递延收益 deferred income #Z!#;%S
100 2601 长期借款 money borrowed for long term )^
";BVY
101 2602 长期债券 long-term bond Otxa<M+"
106 2801 长期应付款 long-term account payable lZvS0J S
107 2802 未确认融资费用 unacknowledged financial charges !3 ?yG
108 2811 专项应付款 special accounts payable *:[b 'D!A
109 2901 递延所得税负债 deferred income tax liabilities uR^.
三、共同类 7dHIW!OA
112 3101 衍生工具 derivative tool D>Ua#<52q
113 3201 套期工具 arbitrage tool "4RQ`.S R
114 3202 被套期项目 arbitrage project tJz^DXqAc
四、所有者权益类 qS| Adk NL
115 4001 实收资本 paid-up capital M=6G:H HY
116 4002 资本公积 contributed surplus jJ c07r']
117 4101 盈余公积 earned surplus AygvJeM_W
119 4103 本年利润 profit for the current year Tw UsVM(~
120 4104 利润分配 allocation of profits Y!it!9
121 4201 库存股 treasury stock hm6pxFkX_
五、成本类 `$M
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122 5001 生产成本 production cost A9iQ {l
123 5101 制造费用 cost of production <uC<GDO
124 5201 劳务成本 service cost Wxc^_iqA1
125 5301 研发支出 research and development expenditures A'`P2Am
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor q#|r
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ivD^HhG
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor "5h_8k~sQ
六、损益类 +xq=<jy
129 6001 主营业务收入 main business income 4M7^
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130 6011 利息收入 金融共用 interest income financial sharing _)q
4I(s*
135 6051 其他业务收入 other business income 99EX8
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ;&q]X]bJ
137 6101 公允价值变动损益 sound value flexible loss and profit Z7oaQ\fR
138 6111 投资收益 income on investment Y!aLf[x]
142 6301 营业外收入 nonrevenue receipt SKW;MVC
143 6401 主营业务成本 main business cost jQkUNPHu
144 6402 其他业务支出 other business expense NU(^6
145 6405 营业税金及附加 business tariff and annex boIVU`F-!
146 6411 利息支出 金融共用 interest expense financial sharing %^T!@uZr
155 6601 销售费用 marketing cost g&XhQ.aa
156 6602 管理费用 managing cost ff[C'
157 6603 财务费用 financial cost YY\Rua/nG
158 6604 勘探费用 exploration expense \wFhTJY
159 6701 资产减值损失 loss from asset devaluation =<TO"
160 6711 营业外支出 nonoperating expense l%@dE7<&#Z
161 6801 所得税 income tax $M-NR ||k
162 6901 以前年度损益调整 prior year profit and loss adjustment
