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一、资产类 8~}s 3j4
1 1001 库存现金 cash on hand H 'D#s;SlR
2 1002 银行存款 bank deposit `~0P[>|+
5 1015 其他货币资金 other monetary capital S ]vW&r3`
9 1101 交易性金融资产 transaction monetary assets M9h<}mh\
11 1121 应收票据 notes receivable ofVEao
12 1122 应收账款 Account receivable R9bhC9NP
13 1123 预付账款 account prepaid ]DGGcUk7
14 1131 应收股利 dividend receivable n#)PvV~
15 1132 应收利息 accrued interest receivable 7:#
21 1231 其他应收款 accounts receivable-others ^zKt{a
22 1241 坏账准备 had debts reserve d\\r_ bGW
28 1401 材料采购 procurement of materials S_ZLTcq<1
29 1402 在途物资 materials in transit o; 6fvn
30 1403 原材料 raw materials q"P5,:W
32 1406 库存商品 commodity stocks IPwj_jvw
33 1407 发出商品 goods in transit `Fz \wPd
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 4 c
42 1461 存货跌价准备 reserve against stock price declining -*rHB&e
43 1501 待摊费用 fees to be apportioned 9e0C3+)CY
45 1521 持有至到期投资 hold investment due 4 0p3Rv
46 1522 持有至到期投资减值准备 hold investment due reduction reserve h=!M6ya p<
47 1523 可供出售金融资产 financial assets available for sale !T)T_P[
48 1524 长期股权投资 long-term stock ownership investment F\zkyk 4
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve -m E
50 1526 投资性房地产 investment real eastate m*\B2\ 2gJ
51 1531 长期应收款 long-term account receivable $+A%ODv
52 1541 未实现融资收益 unrealized financing income >0kmRVd
54 1601 固定资产 permanent assets (s
5<
55 1602 累计折旧 accumulated depreciation B>{|'z?%>
56 1603 固定资产减值准备permanent assets reduction reserve bE LIRM9
57 1604 在建工程 construction in process '.=Wk^,
Ua
58 1605 工程物资 engineer material lb -S0plw
59 1606 固定资产清理 disposal of fixed assets e 4 p*51ra
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing YCir Oge
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing F_ ,L 2J
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture VfQMF b',o
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 /#:Rd^
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture c Bg,k[,
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 a v'd%LZP
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation [q|?f?Zl
67 1701 无形资产 intangible assets YgO aZq
N
68 1702 累计摊销 accumulated amortization | De!ti
69 1703 无形资产减值准备 intangible assets reduction reserve &oon'q5;
70 1711 商誉 business reputation muL>g_H
71 1801 长期待摊费用 long-term deferred expenses ZM dM_i?
72 1811 递延所得税资产 deferred income tax assets =Jsg{vI
73 1901 待处理财产损溢 waiting assets profit and loss (45NZBs
二、负债类 debt group 3'?h;`v\Lo
74 2001 短期借款 short-term loan PN1(j|
81 2101 交易性金融负债 transaction financial liabilities NvQY7C
83 2201 应付票据 notes payable %KbBH:z05
84 2202 应付账款 account payable ,`ZPtnH+
85 2205 预收账款 item received in advance 9(QU2QY
86 2211 应付职工薪酬 employee pay payable Qw3a" k-
87 2221 应交税费 tax payable qk_p}
l-F1
88 2231 应付股利 dividend payable L4\SB O
89 2232 应付利息 interest payable S^3g]5YX
90 2241 其他应付款 other account payable ,ma Aw}=
97 2401 预提费用 withholding expenses z*Myokhf
98 2411 预计负债 estimated liabilities u@GRN`yn
99 2501 递延收益 deferred income @ChN_gd3!
100 2601 长期借款 money borrowed for long term \e`6= Q %
101 2602 长期债券 long-term bond Sf+(1_^` t
106 2801 长期应付款 long-term account payable 2E@ C0Ha L
107 2802 未确认融资费用 unacknowledged financial charges c%q}"Y0oh
108 2811 专项应付款 special accounts payable )ZS:gD
109 2901 递延所得税负债 deferred income tax liabilities ]&3s6{R
三、共同类 Zp/qs
z(]
112 3101 衍生工具 derivative tool XD_P\z
113 3201 套期工具 arbitrage tool Y|hzF:ll
114 3202 被套期项目 arbitrage project 1?/5A|?V4+
四、所有者权益类 & ,m'sQ
115 4001 实收资本 paid-up capital yRgDhA
116 4002 资本公积 contributed surplus x:f|3"\s
117 4101 盈余公积 earned surplus -IpV'%nX;
119 4103 本年利润 profit for the current year [(D}%+2
120 4104 利润分配 allocation of profits R-g>W
121 4201 库存股 treasury stock .f io<m qi
五、成本类
o 1fyNzq<
122 5001 生产成本 production cost 4f@ havFIJ
123 5101 制造费用 cost of production xm<5S;E5U4
124 5201 劳务成本 service cost 1Y H4a |bc
125 5301 研发支出 research and development expenditures kr/1Dsr4
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 'DL;c@}37
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 1A|x$j6m
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor /7UovKKbz
六、损益类 jyY ^iQ.2
129 6001 主营业务收入 main business income +t7c
&td\
130 6011 利息收入 金融共用 interest income financial sharing M^|"be~{'
135 6051 其他业务收入 other business income 4=?Ok":8
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance {f@xA
137 6101 公允价值变动损益 sound value flexible loss and profit yS:IR I.
138 6111 投资收益 income on investment beN>5coP%A
142 6301 营业外收入 nonrevenue receipt >.!5M L\
143 6401 主营业务成本 main business cost F8|5_214'
144 6402 其他业务支出 other business expense 6nY
)D6$JG
145 6405 营业税金及附加 business tariff and annex [I+)Ak5
146 6411 利息支出 金融共用 interest expense financial sharing c~^]jqid]
155 6601 销售费用 marketing cost bMK#^ZoH
156 6602 管理费用 managing cost Lyf? V(S
157 6603 财务费用 financial cost $>S}acuC
158 6604 勘探费用 exploration expense Ov~S2?E8
159 6701 资产减值损失 loss from asset devaluation `&|l;zsS
160 6711 营业外支出 nonoperating expense +(I`@5
161 6801 所得税 income tax e B(S+p?
162 6901 以前年度损益调整 prior year profit and loss adjustment
