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一、资产类 INN}xZ
1 1001 库存现金 cash on hand N(7 XILC
2 1002 银行存款 bank deposit A9.TRKb=8
5 1015 其他货币资金 other monetary capital -!PJHCLd
9 1101 交易性金融资产 transaction monetary assets (03/4*g_s
11 1121 应收票据 notes receivable [./FzlA s
12 1122 应收账款 Account receivable PFJ$Ia|
13 1123 预付账款 account prepaid +HS]kF H
14 1131 应收股利 dividend receivable zV&l^.
15 1132 应收利息 accrued interest receivable l{[@Ahb}?
21 1231 其他应收款 accounts receivable-others \V>5)Rn
22 1241 坏账准备 had debts reserve Z mJ<h&
28 1401 材料采购 procurement of materials OXEEpoU?V
29 1402 在途物资 materials in transit [Z$H<m{c-
30 1403 原材料 raw materials iJzBd7
32 1406 库存商品 commodity stocks TPN+jK
33 1407 发出商品 goods in transit 8gS7$ EH'
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles e$~[\
w
42 1461 存货跌价准备 reserve against stock price declining aD: #AmbJ
43 1501 待摊费用 fees to be apportioned O52/fGt
45 1521 持有至到期投资 hold investment due 8}0wSVsxV$
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 7zG
r+Px
47 1523 可供出售金融资产 financial assets available for sale }X)vktE+|
48 1524 长期股权投资 long-term stock ownership investment |oPRP1F-;e
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve wEjinP$2
50 1526 投资性房地产 investment real eastate JXc.?{LL
51 1531 长期应收款 long-term account receivable u9!
?
52 1541 未实现融资收益 unrealized financing income q/ljH_-
54 1601 固定资产 permanent assets J'%i?cuV
55 1602 累计折旧 accumulated depreciation 2o SM|
56 1603 固定资产减值准备permanent assets reduction reserve lb_N"90p
57 1604 在建工程 construction in process BP3Ha8/X
58 1605 工程物资 engineer material .
ck?JXg
59 1606 固定资产清理 disposal of fixed assets P6v ANL-B
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing QC+
Z6WS;
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing KwL_ae6fV
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture b >D
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 83vMj$P
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture cyl%p$
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 t7]j6>MK3q
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation P{o)Ir8Tt
67 1701 无形资产 intangible assets K0gQr.J53
68 1702 累计摊销 accumulated amortization w/6X
9d
69 1703 无形资产减值准备 intangible assets reduction reserve hE&6;3">
70 1711 商誉 business reputation 1iF=~@Nz_
71 1801 长期待摊费用 long-term deferred expenses tj13!Cc}e`
72 1811 递延所得税资产 deferred income tax assets Xz^nm\
73 1901 待处理财产损溢 waiting assets profit and loss \FsA-W\X
二、负债类 debt group 4#IT" i
74 2001 短期借款 short-term loan 1B;2 ~2X
81 2101 交易性金融负债 transaction financial liabilities eh9?GUr5
83 2201 应付票据 notes payable ]hS:0QE
84 2202 应付账款 account payable e0`z~z]6&
85 2205 预收账款 item received in advance cB uuq
86 2211 应付职工薪酬 employee pay payable `p()ko
87 2221 应交税费 tax payable -pC'C%Q
88 2231 应付股利 dividend payable ]RT
89 2232 应付利息 interest payable jrQ0-D%M d
90 2241 其他应付款 other account payable jqaX|)8|$
97 2401 预提费用 withholding expenses Blxa0&3
98 2411 预计负债 estimated liabilities /QQRy_Z1)
99 2501 递延收益 deferred income G&*P*f1S
100 2601 长期借款 money borrowed for long term
n4{%M
101 2602 长期债券 long-term bond ~(R=3
106 2801 长期应付款 long-term account payable le/j!
107 2802 未确认融资费用 unacknowledged financial charges <\#'o}
108 2811 专项应付款 special accounts payable \GL] I.
109 2901 递延所得税负债 deferred income tax liabilities z8X7Y
>+SA
三、共同类 {[!<yUJ`S#
112 3101 衍生工具 derivative tool $S#Z>d*1!
113 3201 套期工具 arbitrage tool |]< 3cW+
114 3202 被套期项目 arbitrage project x9 > ho
四、所有者权益类 r
XJx~
g
115 4001 实收资本 paid-up capital F'K >@y
116 4002 资本公积 contributed surplus 30sJ"hF9
117 4101 盈余公积 earned surplus !8G)`'
119 4103 本年利润 profit for the current year uyYV_Q0~;
120 4104 利润分配 allocation of profits 5SY%B#;5G
121 4201 库存股 treasury stock aF
2vgE\
五、成本类 R0Vt_7
122 5001 生产成本 production cost {xZY4b2
123 5101 制造费用 cost of production z 206fF
124 5201 劳务成本 service cost HA0!>_I dC
125 5301 研发支出 research and development expenditures yI^Yh{
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor "KIY+7@S}
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor uY5|Nmiu
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor bN_e~ z
六、损益类 u !BU^@ P
129 6001 主营业务收入 main business income Y+"1'W
130 6011 利息收入 金融共用 interest income financial sharing 3RtVFDIZA"
135 6051 其他业务收入 other business income x {NBhq(4
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 3;v)f": [
137 6101 公允价值变动损益 sound value flexible loss and profit lq9|tt6Z
138 6111 投资收益 income on investment A]bQUWt2
142 6301 营业外收入 nonrevenue receipt eke[{%L
143 6401 主营业务成本 main business cost HgY@M
144 6402 其他业务支出 other business expense <MS>7Fd2
145 6405 营业税金及附加 business tariff and annex 76w[X=Fv
146 6411 利息支出 金融共用 interest expense financial sharing Tksv7*5$
155 6601 销售费用 marketing cost |
Y!^E %*
156 6602 管理费用 managing cost d ~M;
157 6603 财务费用 financial cost E>_Rsw *
158 6604 勘探费用 exploration expense }eLApFHEDg
159 6701 资产减值损失 loss from asset devaluation a[K&;)
160 6711 营业外支出 nonoperating expense *F( qg%1+
161 6801 所得税 income tax p(RF
162 6901 以前年度损益调整 prior year profit and loss adjustment