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一、资产类 O
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1 1001 库存现金 cash on hand =N
c`hP
2 1002 银行存款 bank deposit 55,-1tWs
5 1015 其他货币资金 other monetary capital 0 Yp;?p^
9 1101 交易性金融资产 transaction monetary assets f"Iyo:Wt
11 1121 应收票据 notes receivable cF2/}m]
12 1122 应收账款 Account receivable H/$q]i*#K
13 1123 预付账款 account prepaid J$;)TI
14 1131 应收股利 dividend receivable >UMnItq(
l
15 1132 应收利息 accrued interest receivable <c#[.{A}s
21 1231 其他应收款 accounts receivable-others w(D9'
22 1241 坏账准备 had debts reserve wu')Q/v
28 1401 材料采购 procurement of materials NS q=_8
29 1402 在途物资 materials in transit @jHio\/_
30 1403 原材料 raw materials
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32 1406 库存商品 commodity stocks =Ug_1w
33 1407 发出商品 goods in transit YLGLr@:q
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles TTpF m~?(
42 1461 存货跌价准备 reserve against stock price declining ~}w 8UO
43 1501 待摊费用 fees to be apportioned 0h#M)Ft
45 1521 持有至到期投资 hold investment due ui1m+
46 1522 持有至到期投资减值准备 hold investment due reduction reserve GN0'-z6Uy
47 1523 可供出售金融资产 financial assets available for sale v knFtpx
48 1524 长期股权投资 long-term stock ownership investment [78
.%b'
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve wNZ7(W.U
50 1526 投资性房地产 investment real eastate 6ZBD$1$A!
51 1531 长期应收款 long-term account receivable OT i3T1&
52 1541 未实现融资收益 unrealized financing income bSLj-vp
54 1601 固定资产 permanent assets 6K}=K?3Z
55 1602 累计折旧 accumulated depreciation I>aa'em
56 1603 固定资产减值准备permanent assets reduction reserve ([~`{,sv
57 1604 在建工程 construction in process t^hkGYj!2
58 1605 工程物资 engineer material (#]KjpIK
59 1606 固定资产清理 disposal of fixed assets pZxL?N!
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing
ZsZ1
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing \`ReZu$
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 7w, FA
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 x(=x;X$[^
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Qs:r@"hE
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 u#~!%~
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation OWsYE?
67 1701 无形资产 intangible assets 5g5NTm`=<
68 1702 累计摊销 accumulated amortization *.g?y6d
69 1703 无形资产减值准备 intangible assets reduction reserve R:N-y."La.
70 1711 商誉 business reputation QEa=!O
71 1801 长期待摊费用 long-term deferred expenses "'Uk0>d=_I
72 1811 递延所得税资产 deferred income tax assets sdQv:nd'R
73 1901 待处理财产损溢 waiting assets profit and loss c ?XUb[
二、负债类 debt group avu,o
74 2001 短期借款 short-term loan ->=++
81 2101 交易性金融负债 transaction financial liabilities G`"Cqs<
83 2201 应付票据 notes payable JxJ ntsn
84 2202 应付账款 account payable u,:`5*al{
85 2205 预收账款 item received in advance
}8 _9V|E
86 2211 应付职工薪酬 employee pay payable WmUW
i{
87 2221 应交税费 tax payable &,]+>
88 2231 应付股利 dividend payable p)xI5,b$9
89 2232 应付利息 interest payable (14kR
90 2241 其他应付款 other account payable =f
K'Ep[
97 2401 预提费用 withholding expenses -FV'%X$i
98 2411 预计负债 estimated liabilities E
G4bFmcs
99 2501 递延收益 deferred income J|S^K kC
100 2601 长期借款 money borrowed for long term q}Z
T?Xk?
101 2602 长期债券 long-term bond XWpnZFjE
106 2801 长期应付款 long-term account payable MXk. 2
107 2802 未确认融资费用 unacknowledged financial charges X388Gs;e
108 2811 专项应付款 special accounts payable #%b()I_([
109 2901 递延所得税负债 deferred income tax liabilities :
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三、共同类 [nIG_j>D-f
112 3101 衍生工具 derivative tool X@U1Ri
113 3201 套期工具 arbitrage tool 3z92Gy5cr
114 3202 被套期项目 arbitrage project 2-!Mao"^
四、所有者权益类 +|)1_NK
115 4001 实收资本 paid-up capital 2EwWV0BS
116 4002 资本公积 contributed surplus &\|<3sd(
117 4101 盈余公积 earned surplus fMPq
119 4103 本年利润 profit for the current year cu!bg+,zl
120 4104 利润分配 allocation of profits ?^ezEpW
121 4201 库存股 treasury stock {))S<_yN
五、成本类 kDY]>v
122 5001 生产成本 production cost x*8f3^ wE
123 5101 制造费用 cost of production h^kNM8
124 5201 劳务成本 service cost ~PW}sN6ppG
125 5301 研发支出 research and development expenditures 7u5\#|yL
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor YzW7;U
S
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 8:?Q(M7
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor :;q_f+U
六、损益类 g*?+~0"`Y
129 6001 主营业务收入 main business income U9.=Ik
130 6011 利息收入 金融共用 interest income financial sharing
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135 6051 其他业务收入 other business income p[F=L P
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Q;ZHx.ye{
137 6101 公允价值变动损益 sound value flexible loss and profit V,"iMo
138 6111 投资收益 income on investment ^@lg5d3F
142 6301 营业外收入 nonrevenue receipt a {$k<@Ww
143 6401 主营业务成本 main business cost vLFaZ^(
144 6402 其他业务支出 other business expense LiD |4(3
145 6405 营业税金及附加 business tariff and annex <` j
[;>O
146 6411 利息支出 金融共用 interest expense financial sharing m4SXH> o
155 6601 销售费用 marketing cost Jo aDX ,
156 6602 管理费用 managing cost GL =XiBt
157 6603 财务费用 financial cost 4O_+4yS
158 6604 勘探费用 exploration expense e$+f~~K
159 6701 资产减值损失 loss from asset devaluation
Am%a4{b
160 6711 营业外支出 nonoperating expense %iL@:'?K
161 6801 所得税 income tax Xe3z6
162 6901 以前年度损益调整 prior year profit and loss adjustment