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一、资产类 UZvF5Hoe+O
1 1001 库存现金 cash on hand N(c`h
2 1002 银行存款 bank deposit @:s(L]
5 1015 其他货币资金 other monetary capital = j)5kY`
9 1101 交易性金融资产 transaction monetary assets (`'(`x#
11 1121 应收票据 notes receivable _?~EWT
12 1122 应收账款 Account receivable ]"q9 ~
13 1123 预付账款 account prepaid 'rl?'~={p
14 1131 应收股利 dividend receivable
U</Vcz
15 1132 应收利息 accrued interest receivable S,0h
&A9
21 1231 其他应收款 accounts receivable-others =2XAQiUR\
22 1241 坏账准备 had debts reserve 94.|l
28 1401 材料采购 procurement of materials C}jFR] x)
29 1402 在途物资 materials in transit %/; *Ewwb
30 1403 原材料 raw materials Y[sBVz'j5
32 1406 库存商品 commodity stocks vd{ban9
33 1407 发出商品 goods in transit uSQlE=
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles {
gT4Oq__
42 1461 存货跌价准备 reserve against stock price declining Z; 6N7U
43 1501 待摊费用 fees to be apportioned 7!sR%h5p
45 1521 持有至到期投资 hold investment due u0;k_6N
46 1522 持有至到期投资减值准备 hold investment due reduction reserve >dK# tsp
47 1523 可供出售金融资产 financial assets available for sale E5iNuJj=f
48 1524 长期股权投资 long-term stock ownership investment E|_J
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve pGRk
50 1526 投资性房地产 investment real eastate OV2/?
51 1531 长期应收款 long-term account receivable +khVi}
52 1541 未实现融资收益 unrealized financing income {q!GTO
54 1601 固定资产 permanent assets eL" +_lW
55 1602 累计折旧 accumulated depreciation _~Id~b
56 1603 固定资产减值准备permanent assets reduction reserve &TTvX%T
57 1604 在建工程 construction in process >Py:9~
g,
58 1605 工程物资 engineer material A'6-E{
59 1606 固定资产清理 disposal of fixed assets >q&X#E<w
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing -y|*x-iZ
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing K0A[xkX6
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture
i"`N5
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 7TW&=(
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture :P8X?C63W]
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 B=}s7$^
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation u u$Jwn!S
67 1701 无形资产 intangible assets )ko[_OJj
68 1702 累计摊销 accumulated amortization )k[{re
69 1703 无形资产减值准备 intangible assets reduction reserve Suo%u
D
70 1711 商誉 business reputation Nr"gj$v
71 1801 长期待摊费用 long-term deferred expenses +aQM %~
72 1811 递延所得税资产 deferred income tax assets O$ARk+
73 1901 待处理财产损溢 waiting assets profit and loss w,*#z
二、负债类 debt group >PYc57S1c
74 2001 短期借款 short-term loan 0e +Qn&$#4
81 2101 交易性金融负债 transaction financial liabilities Z'~/=a)7
83 2201 应付票据 notes payable <5!)5+G
84 2202 应付账款 account payable sK@]|9ciQ
85 2205 预收账款 item received in advance ~KYA{^`*
86 2211 应付职工薪酬 employee pay payable PO nF_FC
87 2221 应交税费 tax payable
CH$K_\
88 2231 应付股利 dividend payable ujW C!*W(Q
89 2232 应付利息 interest payable SuA
@S
90 2241 其他应付款 other account payable 'YB{W8bR
97 2401 预提费用 withholding expenses GJ\bZ"vDo
98 2411 预计负债 estimated liabilities :#OaE,
99 2501 递延收益 deferred income tISb' ^T
100 2601 长期借款 money borrowed for long term 5SEGV|
%
101 2602 长期债券 long-term bond .6c
Bx
106 2801 长期应付款 long-term account payable *X!+wK-+
107 2802 未确认融资费用 unacknowledged financial charges .npD<*
108 2811 专项应付款 special accounts payable 2WS Wfh
109 2901 递延所得税负债 deferred income tax liabilities l0PXU)>C
三、共同类 1RauI0d*
112 3101 衍生工具 derivative tool %O9P|04]3
113 3201 套期工具 arbitrage tool 0DaKd<Scv
114 3202 被套期项目 arbitrage project =5O&4G`}
四、所有者权益类 siOyp]
115 4001 实收资本 paid-up capital *SYu
q)
116 4002 资本公积 contributed surplus *JOp)e0b
117 4101 盈余公积 earned surplus Am<){&XT
]
119 4103 本年利润 profit for the current year Et'&}NjI
120 4104 利润分配 allocation of profits p^C$(}Yh
121 4201 库存股 treasury stock 79uAsI2-Y
五、成本类 _D{{C
122 5001 生产成本 production cost =)%~Q
K{Y
123 5101 制造费用 cost of production qFp]jbU
124 5201 劳务成本 service cost 734H{,~
125 5301 研发支出 research and development expenditures )_kU,RvZ
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor PKZMuEEy,
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor zG7y$\A
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor "td
,YVK
六、损益类 Iv{uk$^7S
129 6001 主营业务收入 main business income lvG+9e3+
130 6011 利息收入 金融共用 interest income financial sharing h^f?rWD:nz
135 6051 其他业务收入 other business income b?-KC\}v
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance / &em%/
137 6101 公允价值变动损益 sound value flexible loss and profit Z*Fn2I4
138 6111 投资收益 income on investment :cA8[!
142 6301 营业外收入 nonrevenue receipt bwK1XlfD.s
143 6401 主营业务成本 main business cost CpU
y~
144 6402 其他业务支出 other business expense ?s]?2>p
145 6405 营业税金及附加 business tariff and annex m' eM&1Ba
146 6411 利息支出 金融共用 interest expense financial sharing #.2} t0*]5
155 6601 销售费用 marketing cost WS+uK b^<
156 6602 管理费用 managing cost g6H` uO
157 6603 财务费用 financial cost r@CbhD
158 6604 勘探费用 exploration expense BO>[\!=y
159 6701 资产减值损失 loss from asset devaluation lT8^BT
160 6711 营业外支出 nonoperating expense {A\y4D@
161 6801 所得税 income tax E8.1jCL>{"
162 6901 以前年度损益调整 prior year profit and loss adjustment