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一、资产类 c%LB|(@j{
1 1001 库存现金 cash on hand
b\0
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2 1002 银行存款 bank deposit J"2ODB5"
5 1015 其他货币资金 other monetary capital l;Wy,?p
9 1101 交易性金融资产 transaction monetary assets 6 XOu~+7
11 1121 应收票据 notes receivable Va
|9)m
12 1122 应收账款 Account receivable xjhAAM
13 1123 预付账款 account prepaid R$;&O.
5M
14 1131 应收股利 dividend receivable 3P^gP32
15 1132 应收利息 accrued interest receivable >pH775I=
21 1231 其他应收款 accounts receivable-others 4w
j|
22 1241 坏账准备 had debts reserve C}P
\kDM
28 1401 材料采购 procurement of materials 0-~6}
r$
29 1402 在途物资 materials in transit ks#Z~6+3
30 1403 原材料 raw materials n40MP5RxY
32 1406 库存商品 commodity stocks if!`Qid
33 1407 发出商品 goods in transit %M,d/4=P
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 7+!7]'V
42 1461 存货跌价准备 reserve against stock price declining $H:h(ia:
43 1501 待摊费用 fees to be apportioned GWqY$YT
45 1521 持有至到期投资 hold investment due J_[[BJ&}x
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 5f*'wA
47 1523 可供出售金融资产 financial assets available for sale U1
HD~
48 1524 长期股权投资 long-term stock ownership investment Mm7n?kb6
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ;7n*PBUJJ
50 1526 投资性房地产 investment real eastate ^.1VhTB
51 1531 长期应收款 long-term account receivable C.B}Py+
52 1541 未实现融资收益 unrealized financing income )< a8a@
54 1601 固定资产 permanent assets hYUV9k:
55 1602 累计折旧 accumulated depreciation ,f0g|5yDf
56 1603 固定资产减值准备permanent assets reduction reserve 6p=x gk-q
57 1604 在建工程 construction in process -b>O4_N
58 1605 工程物资 engineer material rD
U6 5j
59 1606 固定资产清理 disposal of fixed assets //5_E7Ehu$
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing YG1`%,OW`
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing '-]BSU
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Y$$?8xr
~
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 6BN(^y#-X
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ^\kHEM|5v
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 &|\}\+0Z
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation U9fF;[g
67 1701 无形资产 intangible assets x(zZqOed
68 1702 累计摊销 accumulated amortization jKV?!~/F
69 1703 无形资产减值准备 intangible assets reduction reserve zcWxyLifl0
70 1711 商誉 business reputation PW//8lsR
71 1801 长期待摊费用 long-term deferred expenses p+sPCF
72 1811 递延所得税资产 deferred income tax assets @$yYljP
73 1901 待处理财产损溢 waiting assets profit and loss d<'Yt|zt
二、负债类 debt group MirBJL
74 2001 短期借款 short-term loan W>wi;Gf#
81 2101 交易性金融负债 transaction financial liabilities $z,DcO.vz
83 2201 应付票据 notes payable g7LW?Ewr
84 2202 应付账款 account payable y^46z(I
85 2205 预收账款 item received in advance 0:+uw`
%
86 2211 应付职工薪酬 employee pay payable {5IG3'
87 2221 应交税费 tax payable Eg29|)qsz
88 2231 应付股利 dividend payable yW(+?7U
89 2232 应付利息 interest payable BI^]juH-c
90 2241 其他应付款 other account payable X|1YGZJ
97 2401 预提费用 withholding expenses HgATH
98 2411 预计负债 estimated liabilities EEZ2Gu6c
99 2501 递延收益 deferred income ;
GT)sI
100 2601 长期借款 money borrowed for long term MVd
3*
101 2602 长期债券 long-term bond
<m:wuNEM
106 2801 长期应付款 long-term account payable dsZ( D:)
107 2802 未确认融资费用 unacknowledged financial charges `DllW{l
108 2811 专项应付款 special accounts payable O Lup`~
109 2901 递延所得税负债 deferred income tax liabilities XK-x*|
三、共同类 v]U;5Uo
112 3101 衍生工具 derivative tool }Q^a.`h
113 3201 套期工具 arbitrage tool fO(S+}
114 3202 被套期项目 arbitrage project A y[L{!)2{
四、所有者权益类 T|2%b*/
115 4001 实收资本 paid-up capital _1c_TM h}9
116 4002 资本公积 contributed surplus SfL`JNi)
117 4101 盈余公积 earned surplus LhRe?U\
119 4103 本年利润 profit for the current year z ;Nk& <?
120 4104 利润分配 allocation of profits PM>XT
121 4201 库存股 treasury stock Byj~\QMD|
五、成本类 `80Hxp@
122 5001 生产成本 production cost y]4`d
123 5101 制造费用 cost of production ~WXxVm*@
124 5201 劳务成本 service cost gK\7^95
125 5301 研发支出 research and development expenditures j$oZIV7
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor *Y0,d`
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Fh$&puF2
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ~Fb?h%w
六、损益类 &it/@8yH
129 6001 主营业务收入 main business income !*UdY(
130 6011 利息收入 金融共用 interest income financial sharing a`iAA1HJ
135 6051 其他业务收入 other business income &)jZ|Q~
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance PuCA
@qY
137 6101 公允价值变动损益 sound value flexible loss and profit :Ia&,;Gc
138 6111 投资收益 income on investment
#de^~
142 6301 营业外收入 nonrevenue receipt !z
5d+ M
143 6401 主营业务成本 main business cost i4rF~'h@
144 6402 其他业务支出 other business expense #zs\Z]3#
145 6405 营业税金及附加 business tariff and annex wT yM9wz&
146 6411 利息支出 金融共用 interest expense financial sharing 't.F.t
155 6601 销售费用 marketing cost |UO;StF
156 6602 管理费用 managing cost yvisoZX
157 6603 财务费用 financial cost 1tz .e\
158 6604 勘探费用 exploration expense 3*2pacHpE
159 6701 资产减值损失 loss from asset devaluation }l!_m.#e
160 6711 营业外支出 nonoperating expense %pQ o%<d
161 6801 所得税 income tax S9oGf
162 6901 以前年度损益调整 prior year profit and loss adjustment