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一、资产类 vV$t`PEY
1 1001 库存现金 cash on hand (yi zM
2 1002 银行存款 bank deposit %AtT(G(n
5 1015 其他货币资金 other monetary capital WkE="E}
9 1101 交易性金融资产 transaction monetary assets yA"?Hv \o;
11 1121 应收票据 notes receivable oy#(]K3`O
12 1122 应收账款 Account receivable Cw(yp u
13 1123 预付账款 account prepaid \-]tvgA~&
14 1131 应收股利 dividend receivable #9r}Kr =P
15 1132 应收利息 accrued interest receivable %i/|}K
21 1231 其他应收款 accounts receivable-others OomC%9/=,
22 1241 坏账准备 had debts reserve w'
J`$=
28 1401 材料采购 procurement of materials T(Q ~b
29 1402 在途物资 materials in transit axt;}8
30 1403 原材料 raw materials o+x!
(
32 1406 库存商品 commodity stocks Ssz;d&93
33 1407 发出商品 goods in transit F)X`CG ;t
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Kw;gQk~R!
42 1461 存货跌价准备 reserve against stock price declining lEwQj[ k
43 1501 待摊费用 fees to be apportioned 2[3t7 C
45 1521 持有至到期投资 hold investment due &v*4A Z['
46 1522 持有至到期投资减值准备 hold investment due reduction reserve rjWtioZEa
47 1523 可供出售金融资产 financial assets available for sale %Rf9 KQ
48 1524 长期股权投资 long-term stock ownership investment d7G@Z|R3p
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve onRTX|#
50 1526 投资性房地产 investment real eastate /;Hq v
`X7
51 1531 长期应收款 long-term account receivable 5yK#;!:h
52 1541 未实现融资收益 unrealized financing income
Z}0xK6
54 1601 固定资产 permanent assets <'$>&^!^
55 1602 累计折旧 accumulated depreciation R= mT J'y
56 1603 固定资产减值准备permanent assets reduction reserve R31Z(vY
57 1604 在建工程 construction in process F.aG7
58 1605 工程物资 engineer material gl`J(
59 1606 固定资产清理 disposal of fixed assets :Ch X
zZ
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing J;>~PXB
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 9M7P|Q
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture v!ai_d^
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture sT!?nn3O`
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture =hb)e}l
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 7< )
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation dL+yd0 b*
67 1701 无形资产 intangible assets Kf[.@_TD<1
68 1702 累计摊销 accumulated amortization j2IK\~W?-
69 1703 无形资产减值准备 intangible assets reduction reserve 1 ; <Vr <.
70 1711 商誉 business reputation L>1y[
Q
71 1801 长期待摊费用 long-term deferred expenses +Fad
Ox7X$
72 1811 递延所得税资产 deferred income tax assets b :~#;$g
73 1901 待处理财产损溢 waiting assets profit and loss ?.F^Oi6
u
二、负债类 debt group e~(e&4pb
74 2001 短期借款 short-term loan Rzs u 7w
81 2101 交易性金融负债 transaction financial liabilities 4XVwi<)
83 2201 应付票据 notes payable H<fi,"X^
84 2202 应付账款 account payable PPySOkmS3
85 2205 预收账款 item received in advance xSM1b5=Pu
86 2211 应付职工薪酬 employee pay payable
s:xJ }Ll
87 2221 应交税费 tax payable i ?M-~EKu
88 2231 应付股利 dividend payable A g+B*
89 2232 应付利息 interest payable nt()UC`5
90 2241 其他应付款 other account payable V[*>}XQER
97 2401 预提费用 withholding expenses Nr XIaN
98 2411 预计负债 estimated liabilities _oG%bNM
99 2501 递延收益 deferred income Z&iW1
100 2601 长期借款 money borrowed for long term ,9I-3** W
101 2602 长期债券 long-term bond ,:J[|9
106 2801 长期应付款 long-term account payable ic!% } S?
107 2802 未确认融资费用 unacknowledged financial charges XgnNYy6W
108 2811 专项应付款 special accounts payable MbInXv$q2/
109 2901 递延所得税负债 deferred income tax liabilities @73
kry v
三、共同类 H{N},B
112 3101 衍生工具 derivative tool PknKzrEG:>
113 3201 套期工具 arbitrage tool PIo@B|W-SX
114 3202 被套期项目 arbitrage project ^W@8KB
四、所有者权益类 O> nM eU
115 4001 实收资本 paid-up capital 0',buJncV
116 4002 资本公积 contributed surplus 2!W[ff@~7
117 4101 盈余公积 earned surplus D4hT Hh
119 4103 本年利润 profit for the current year W*_c*
120 4104 利润分配 allocation of profits
BG
j!/E
121 4201 库存股 treasury stock V0
Z8VqV
五、成本类 JM/\n 4ea:
122 5001 生产成本 production cost =$y J66e
123 5101 制造费用 cost of production O"o|8
l}M/
124 5201 劳务成本 service cost 7 qn=W
125 5301 研发支出 research and development expenditures z3L=K9)
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Pn9;&`t
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 8pr toCB
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 4<Pup J
六、损益类 0n2H7}Uq
129 6001 主营业务收入 main business income z d$?2y8
130 6011 利息收入 金融共用 interest income financial sharing JtMl/h
135 6051 其他业务收入 other business income LdOme [C1
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance mP6}$ D
137 6101 公允价值变动损益 sound value flexible loss and profit sk 8DW
138 6111 投资收益 income on investment Y-1K'VhT
142 6301 营业外收入 nonrevenue receipt )h0>e9z>Y
143 6401 主营业务成本 main business cost 4t%Lo2v!X%
144 6402 其他业务支出 other business expense Rsq EAdZw[
145 6405 营业税金及附加 business tariff and annex W" vkmk
146 6411 利息支出 金融共用 interest expense financial sharing 8Ara^Xh}q
155 6601 销售费用 marketing cost I OC$jab@
156 6602 管理费用 managing cost PbS1`8|4
157 6603 财务费用 financial cost .XeZjoJ$ z
158 6604 勘探费用 exploration expense YG= :lf
159 6701 资产减值损失 loss from asset devaluation gk?H@b*
160 6711 营业外支出 nonoperating expense wVI_SQ <8V
161 6801 所得税 income tax b5]<!~Fv:`
162 6901 以前年度损益调整 prior year profit and loss adjustment
