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一、资产类 h-0#h/u>M
1 1001 库存现金 cash on hand &OK[n1M
2 1002 银行存款 bank deposit
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5 1015 其他货币资金 other monetary capital u yE_7)2d
9 1101 交易性金融资产 transaction monetary assets @51
!vQwqR
11 1121 应收票据 notes receivable m%?+;V
12 1122 应收账款 Account receivable gb_r <j:w
13 1123 预付账款 account prepaid J5i$D0K[
14 1131 应收股利 dividend receivable #YABb wH
15 1132 应收利息 accrued interest receivable WF'Di4
21 1231 其他应收款 accounts receivable-others nnw5
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22 1241 坏账准备 had debts reserve z8MKGM
28 1401 材料采购 procurement of materials bcVzl]9
29 1402 在途物资 materials in transit N;\G=q]
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30 1403 原材料 raw materials *hm;C+<~
32 1406 库存商品 commodity stocks h;s~I/e(
33 1407 发出商品 goods in transit J83{&N2u
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles zB/)_AW
42 1461 存货跌价准备 reserve against stock price declining B #zu< z
43 1501 待摊费用 fees to be apportioned ,McwPHEMB
45 1521 持有至到期投资 hold investment due tTX@Bb8
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ( E8(np
47 1523 可供出售金融资产 financial assets available for sale cx+li4v
48 1524 长期股权投资 long-term stock ownership investment >v r! 3
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve In3},x +$
50 1526 投资性房地产 investment real eastate mN!5JZ' 2
51 1531 长期应收款 long-term account receivable Q!%C:b
52 1541 未实现融资收益 unrealized financing income ">-mZ'$#L
54 1601 固定资产 permanent assets -Hx._I$l
55 1602 累计折旧 accumulated depreciation z i7>!#(
56 1603 固定资产减值准备permanent assets reduction reserve |i/Iv
57 1604 在建工程 construction in process CrTGC%w{=
58 1605 工程物资 engineer material l.Psh7B2
59 1606 固定资产清理 disposal of fixed assets 4E"OD+
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing o ?9k{
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing L`iC?<}
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture dg(fD>+
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 "OdR"M(G\
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture (Lp$EC&%6
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation -5&|"YYjr{
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation vX9B^W||x
67 1701 无形资产 intangible assets
5O7 x4bY
68 1702 累计摊销 accumulated amortization W-7 2&\7
69 1703 无形资产减值准备 intangible assets reduction reserve @u4q\G\
70 1711 商誉 business reputation T +$A f,~
71 1801 长期待摊费用 long-term deferred expenses ^Z6N&s#6
72 1811 递延所得税资产 deferred income tax assets `S&$y4|Vs
73 1901 待处理财产损溢 waiting assets profit and loss Q5!" tF p
二、负债类 debt group 0EA<ip
74 2001 短期借款 short-term loan f^EDiG>b`
81 2101 交易性金融负债 transaction financial liabilities N:_U2[V^d
83 2201 应付票据 notes payable bOY<C%;C
84 2202 应付账款 account payable =m+'orJ1
85 2205 预收账款 item received in advance
>k \lE(
86 2211 应付职工薪酬 employee pay payable i&%/]Nq
87 2221 应交税费 tax payable NHL -ll-R
88 2231 应付股利 dividend payable Q\! 0V@$
89 2232 应付利息 interest payable :(^, WOf
90 2241 其他应付款 other account payable Dej2 -Y
97 2401 预提费用 withholding expenses qaj~q(j~ C
98 2411 预计负债 estimated liabilities z }t{bm
99 2501 递延收益 deferred income fw[Z7`\Q5
100 2601 长期借款 money borrowed for long term qYwEPGa\
101 2602 长期债券 long-term bond K~U5jp c
106 2801 长期应付款 long-term account payable s}O9[_v
107 2802 未确认融资费用 unacknowledged financial charges [r)Hm/_=|U
108 2811 专项应付款 special accounts payable 1=9M@r~ ^
109 2901 递延所得税负债 deferred income tax liabilities B\tP{}P8{
三、共同类 jRhOo% p
112 3101 衍生工具 derivative tool H7I& Ky
113 3201 套期工具 arbitrage tool 2#^@awJ ?
114 3202 被套期项目 arbitrage project u4W2 {
四、所有者权益类 ;q3"XLV(T[
115 4001 实收资本 paid-up capital RV& =B%w+
116 4002 资本公积 contributed surplus O6P{+xj$
117 4101 盈余公积 earned surplus ,g"[7Za
119 4103 本年利润 profit for the current year 5Az4 <
120 4104 利润分配 allocation of profits j9bn|p$DA
121 4201 库存股 treasury stock |k3^
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五、成本类 \["'%8[:gR
122 5001 生产成本 production cost A- 8[8J
123 5101 制造费用 cost of production LzS)WjEN
124 5201 劳务成本 service cost |#)S`Ua1
125 5301 研发支出 research and development expenditures >@mvb@4*
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor '/ >7pB
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor V"r2 t9A
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor y|e@z
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六、损益类 y\xa<!:g
129 6001 主营业务收入 main business income ??7c 9l5,
130 6011 利息收入 金融共用 interest income financial sharing XITh_S4fs=
135 6051 其他业务收入 other business income 9(CY"Tc3
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Ha}
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137 6101 公允价值变动损益 sound value flexible loss and profit ,f]GOH
138 6111 投资收益 income on investment qr K\f
142 6301 营业外收入 nonrevenue receipt $U]KIHb
143 6401 主营业务成本 main business cost z|^+uL
144 6402 其他业务支出 other business expense #7Pnw.s3zz
145 6405 营业税金及附加 business tariff and annex
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146 6411 利息支出 金融共用 interest expense financial sharing "6<L)
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155 6601 销售费用 marketing cost _@gd9Fi7J
156 6602 管理费用 managing cost qoo +=eh!
157 6603 财务费用 financial cost 3T|x UY)G4
158 6604 勘探费用 exploration expense DUAI
159 6701 资产减值损失 loss from asset devaluation v{T%`WuPRf
160 6711 营业外支出 nonoperating expense i
z0GL&<
161 6801 所得税 income tax e[:i`J
2
162 6901 以前年度损益调整 prior year profit and loss adjustment
