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一、资产类 cJ^{iOQ+
1 1001 库存现金 cash on hand n VNz 5B
2 1002 银行存款 bank deposit NQ&\t[R[
5 1015 其他货币资金 other monetary capital ]:"<if gp$
9 1101 交易性金融资产 transaction monetary assets
vIzREu|5
11 1121 应收票据 notes receivable p<[gzmU9\b
12 1122 应收账款 Account receivable k MS&"/z
13 1123 预付账款 account prepaid &d,!^9
14 1131 应收股利 dividend receivable 'Gy O
15 1132 应收利息 accrued interest receivable h&|PHI
21 1231 其他应收款 accounts receivable-others pHN o1-k\
22 1241 坏账准备 had debts reserve uPhL?s{
28 1401 材料采购 procurement of materials ?Sj >b
29 1402 在途物资 materials in transit _ZMAlC*$G
30 1403 原材料 raw materials $:l>g)c
32 1406 库存商品 commodity stocks NP#6'eH\
33 1407 发出商品 goods in transit \- `,fat
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles NpPuh9e{
42 1461 存货跌价准备 reserve against stock price declining S&JsDPzSd
43 1501 待摊费用 fees to be apportioned Ez)hArxns
45 1521 持有至到期投资 hold investment due 5 *R{N
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46 1522 持有至到期投资减值准备 hold investment due reduction reserve Vd&&GI(:?^
47 1523 可供出售金融资产 financial assets available for sale r `;_ #&b
48 1524 长期股权投资 long-term stock ownership investment n Y)H-u^
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve kN~:Bh$
50 1526 投资性房地产 investment real eastate aTWCX${~b
51 1531 长期应收款 long-term account receivable xCTPsw]s
52 1541 未实现融资收益 unrealized financing income mxPzB#t4
54 1601 固定资产 permanent assets ]Y.GU 7`
55 1602 累计折旧 accumulated depreciation rGDx9KR4K!
56 1603 固定资产减值准备permanent assets reduction reserve Q4R*yRk
57 1604 在建工程 construction in process QKB*N)%6
58 1605 工程物资 engineer material chC= $(5
t
59 1606 固定资产清理 disposal of fixed assets T 9'd?nw9
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing hj4mbL
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing kfW"v I+d
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture RW4 ,j&)
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 d8C44q+ds
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 4roqD;5|~|
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 yQ z6K6p
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation `k;MGs)&
67 1701 无形资产 intangible assets ]. E/s(p
68 1702 累计摊销 accumulated amortization a\l?7Jr
69 1703 无形资产减值准备 intangible assets reduction reserve 8 \BGL
70 1711 商誉 business reputation 1Qk]?R/DN
71 1801 长期待摊费用 long-term deferred expenses *ufVZzP(
72 1811 递延所得税资产 deferred income tax assets ~W..P:wG5
73 1901 待处理财产损溢 waiting assets profit and loss om oD +
二、负债类 debt group _c $F?9:
74 2001 短期借款 short-term loan `
EdZ
81 2101 交易性金融负债 transaction financial liabilities "tF#]iQQ
u
83 2201 应付票据 notes payable VV+gPC
84 2202 应付账款 account payable X /BcS[a
85 2205 预收账款 item received in advance e0:[,aF`
86 2211 应付职工薪酬 employee pay payable H.)Y*zK0.
87 2221 应交税费 tax payable :9~LYJ
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88 2231 应付股利 dividend payable Kl/n>qEt
89 2232 应付利息 interest payable xP7#`S6W
90 2241 其他应付款 other account payable Ys@OgdS@:
97 2401 预提费用 withholding expenses E
(.~[-K4
98 2411 预计负债 estimated liabilities KD* xFap
99 2501 递延收益 deferred income vrq5 +K&||
100 2601 长期借款 money borrowed for long term %M5{-pJ|C
101 2602 长期债券 long-term bond : *8t,f~s^
106 2801 长期应付款 long-term account payable zI.%b7wq
107 2802 未确认融资费用 unacknowledged financial charges H3 >49 ;`
108 2811 专项应付款 special accounts payable 90Bn}@ t=Q
109 2901 递延所得税负债 deferred income tax liabilities ^JM O POm
三、共同类 Ly P Cc|
112 3101 衍生工具 derivative tool xOt
{Vsv
113 3201 套期工具 arbitrage tool up!54}qy
114 3202 被套期项目 arbitrage project H8!)zZ
四、所有者权益类 91\Sb:>
115 4001 实收资本 paid-up capital ?1.W F}X'
116 4002 资本公积 contributed surplus Wl0p-h
117 4101 盈余公积 earned surplus jB"IJ$cD
119 4103 本年利润 profit for the current year JUCp#[q
120 4104 利润分配 allocation of profits 6PyW(i(bs
121 4201 库存股 treasury stock 8pXqgIbmb
五、成本类 d+WNg2# v
122 5001 生产成本 production cost Qf($F,)K
123 5101 制造费用 cost of production J{U
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124 5201 劳务成本 service cost 6an= C_Mb`
125 5301 研发支出 research and development expenditures L_sDbAT~<
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor c5(4rT{(m
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor : |%1i>O
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor F*-+5nJ&@
六、损益类 6L<QKE=
129 6001 主营业务收入 main business income pEp$J;
130 6011 利息收入 金融共用 interest income financial sharing eb>jT:
135 6051 其他业务收入 other business income Mc ~L%5
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance (B0QBDj!
137 6101 公允价值变动损益 sound value flexible loss and profit e<$s~ UXv
138 6111 投资收益 income on investment *cP(3n3]R
142 6301 营业外收入 nonrevenue receipt Y b\d(k$h
143 6401 主营业务成本 main business cost 7g>|e
144 6402 其他业务支出 other business expense r
m
145 6405 营业税金及附加 business tariff and annex u<JkP <"S
146 6411 利息支出 金融共用 interest expense financial sharing BG8`B'i
155 6601 销售费用 marketing cost Hxx]q+DAS
156 6602 管理费用 managing cost 4^Og9}bm
157 6603 财务费用 financial cost &!F"3bD0
158 6604 勘探费用 exploration expense z?n 6l7sH
159 6701 资产减值损失 loss from asset devaluation qVssw* GDB
160 6711 营业外支出 nonoperating expense '{w[) .c.
161 6801 所得税 income tax 4rLc]
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162 6901 以前年度损益调整 prior year profit and loss adjustment
