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一、资产类 mg70%=qM0f
1 1001 库存现金 cash on hand fOSJdX0e|Q
2 1002 银行存款 bank deposit h^IizrqU
5 1015 其他货币资金 other monetary capital BH}rg,]G
9 1101 交易性金融资产 transaction monetary assets vfc5M6Vm)<
11 1121 应收票据 notes receivable 7Y.yl F:
12 1122 应收账款 Account receivable $@{d\@U
13 1123 预付账款 account prepaid B[w.8e5
14 1131 应收股利 dividend receivable Ls|)SiXrY
15 1132 应收利息 accrued interest receivable >3 p8o@:
21 1231 其他应收款 accounts receivable-others 9@M;\ @&g
22 1241 坏账准备 had debts reserve mDwuJf8}
28 1401 材料采购 procurement of materials :&$v.#
29 1402 在途物资 materials in transit uW}M1kq?+l
30 1403 原材料 raw materials ;gJAxVD<
32 1406 库存商品 commodity stocks s&WE'
33 1407 发出商品 goods in transit k?3mFWc
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles rwwyYIlEg
42 1461 存货跌价准备 reserve against stock price declining g
p|G q
43 1501 待摊费用 fees to be apportioned ="@f~~
45 1521 持有至到期投资 hold investment due Ek0
6=2i
46 1522 持有至到期投资减值准备 hold investment due reduction reserve `7`` 1TL
47 1523 可供出售金融资产 financial assets available for sale /NPx9cLW^
48 1524 长期股权投资 long-term stock ownership investment FDGzh/
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve
S[8nGH#m
50 1526 投资性房地产 investment real eastate #cD$
DA
51 1531 长期应收款 long-term account receivable d"ZsOq10D
52 1541 未实现融资收益 unrealized financing income _iqaKYT$
54 1601 固定资产 permanent assets |l|$Q;
55 1602 累计折旧 accumulated depreciation tnb'\}Vn
56 1603 固定资产减值准备permanent assets reduction reserve 8&x&Ou$("V
57 1604 在建工程 construction in process M>BVnB_,-
58 1605 工程物资 engineer material NSx-~)
59 1606 固定资产清理 disposal of fixed assets - sq=|
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ,*L3
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing n%vmo
f
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture >"zN`
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 JGhK8E
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture h^H)p`[Gme
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 '|%\QWuZ
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation c;
1f$$>b
67 1701 无形资产 intangible assets @Ko}Td&E(
68 1702 累计摊销 accumulated amortization Oeg^%Y
69 1703 无形资产减值准备 intangible assets reduction reserve
(w<llb`]
70 1711 商誉 business reputation (c3O> *M
71 1801 长期待摊费用 long-term deferred expenses ^|h.B$_F,
72 1811 递延所得税资产 deferred income tax assets j->5%y
73 1901 待处理财产损溢 waiting assets profit and loss 8RZqoQDH
二、负债类 debt group C2hB7?UGN
74 2001 短期借款 short-term loan eY:jVYG(
81 2101 交易性金融负债 transaction financial liabilities |mw3v>
83 2201 应付票据 notes payable )DQcf]I
84 2202 应付账款 account payable sw(|EZ7F
85 2205 预收账款 item received in advance ]>+ teG:4
86 2211 应付职工薪酬 employee pay payable 0o@eE3^
87 2221 应交税费 tax payable ? a*yK8S
88 2231 应付股利 dividend payable </Dv?
89 2232 应付利息 interest payable Lp{uA4:=K
90 2241 其他应付款 other account payable 6099w0fR`
97 2401 预提费用 withholding expenses eN TKX
98 2411 预计负债 estimated liabilities '_n$xfH
99 2501 递延收益 deferred income -{*QjP;K
100 2601 长期借款 money borrowed for long term 8hX/~-H
101 2602 长期债券 long-term bond Qyj:!-o
106 2801 长期应付款 long-term account payable Z7MGBwP(
107 2802 未确认融资费用 unacknowledged financial charges 8(:O5#
108 2811 专项应付款 special accounts payable I^``x+a
109 2901 递延所得税负债 deferred income tax liabilities r
;zG
三、共同类 ^7`gf
112 3101 衍生工具 derivative tool ) @f6
113 3201 套期工具 arbitrage tool s%zdP
114 3202 被套期项目 arbitrage project lxLEYDGFS
四、所有者权益类 :RX zqC
115 4001 实收资本 paid-up capital [-=y*lx%g
116 4002 资本公积 contributed surplus
}K 2fwE
117 4101 盈余公积 earned surplus AHP;N6Y6
119 4103 本年利润 profit for the current year QyEoWKu;
120 4104 利润分配 allocation of profits )f`oCXh
121 4201 库存股 treasury stock ZlL]AD@
五、成本类 Z~g7^,-t
122 5001 生产成本 production cost Bh q]h
123 5101 制造费用 cost of production J}VG4}L
124 5201 劳务成本 service cost _GL:4
125 5301 研发支出 research and development expenditures *b(nX,e
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor
t "[2^2G
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 0SDyE
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor GUvEOD=p
六、损益类 $?|$uMIafp
129 6001 主营业务收入 main business income /Nd`eUn
130 6011 利息收入 金融共用 interest income financial sharing /V>yF&p
135 6051 其他业务收入 other business income = iWn
T
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ;<K#h9#*7
137 6101 公允价值变动损益 sound value flexible loss and profit oMb@)7
138 6111 投资收益 income on investment Zx%6pZ(.
142 6301 营业外收入 nonrevenue receipt Cfst)[j
143 6401 主营业务成本 main business cost 'iEu1! t\0
144 6402 其他业务支出 other business expense yRldPk_
145 6405 营业税金及附加 business tariff and annex -j}zr yG-
146 6411 利息支出 金融共用 interest expense financial sharing @VKN6yHH
155 6601 销售费用 marketing cost \
UiITP<
156 6602 管理费用 managing cost 2?(dS
157 6603 财务费用 financial cost [Pz['q L3t
158 6604 勘探费用 exploration expense 6tBe,'*
159 6701 资产减值损失 loss from asset devaluation N?mQ50o~C
160 6711 营业外支出 nonoperating expense ^[hx`Rh`t
161 6801 所得税 income tax bb`8YF+?'
162 6901 以前年度损益调整 prior year profit and loss adjustment