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一、资产类 2<YHo{0BLS
1 1001 库存现金 cash on hand 0p&:9|'z
2 1002 银行存款 bank deposit bm(0raugs
5 1015 其他货币资金 other monetary capital g'hBs
D1'
9 1101 交易性金融资产 transaction monetary assets yBq
4~b~[
11 1121 应收票据 notes receivable ]+ug:E{7
12 1122 应收账款 Account receivable YjLPW@
13 1123 预付账款 account prepaid Cl i k
14 1131 应收股利 dividend receivable 3^wJ4=^
15 1132 应收利息 accrued interest receivable /C_O/N
21 1231 其他应收款 accounts receivable-others Y`\zLX"_m
22 1241 坏账准备 had debts reserve aU 5t|S6
28 1401 材料采购 procurement of materials v k.Y2
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29 1402 在途物资 materials in transit B.|2w
30 1403 原材料 raw materials C$M^<z
32 1406 库存商品 commodity stocks m
n4j#-
33 1407 发出商品 goods in transit KmpX^Se[
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles V?
5QpBKI
42 1461 存货跌价准备 reserve against stock price declining 'j>^L
43 1501 待摊费用 fees to be apportioned
E70
45 1521 持有至到期投资 hold investment due o y}(
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 1*G7Uh@K}
47 1523 可供出售金融资产 financial assets available for sale B8;_h#^q
48 1524 长期股权投资 long-term stock ownership investment C[ <&%=
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ?RrJYj1
50 1526 投资性房地产 investment real eastate fM
\T^X
51 1531 长期应收款 long-term account receivable Koahd=
52 1541 未实现融资收益 unrealized financing income 5|Vb)QBv%
54 1601 固定资产 permanent assets >aN@)=h}
55 1602 累计折旧 accumulated depreciation "fS9Nx3
56 1603 固定资产减值准备permanent assets reduction reserve LlnIn{C
57 1604 在建工程 construction in process Iu%/~FgPj{
58 1605 工程物资 engineer material S &cH1QZ
59 1606 固定资产清理 disposal of fixed assets $F;$-2
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing }MuX
N<DDb
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing P4Wd=Xoz6
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture st'Y j
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 80l(,0`,
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture V ;"?='vVe
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 eAm7*2
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation RSzp-sKB
67 1701 无形资产 intangible assets
5N`g
68 1702 累计摊销 accumulated amortization !(l,+@j
69 1703 无形资产减值准备 intangible assets reduction reserve 3l<)|!f]g
70 1711 商誉 business reputation 7q$9\RR5
71 1801 长期待摊费用 long-term deferred expenses /8J2,8vZ
72 1811 递延所得税资产 deferred income tax assets \MK)dj5uUJ
73 1901 待处理财产损溢 waiting assets profit and loss ]N2'L!4|;
二、负债类 debt group AY,6Ddw
74 2001 短期借款 short-term loan ~F
uD6f
81 2101 交易性金融负债 transaction financial liabilities Wb/@~!+i`
83 2201 应付票据 notes payable ]wdudvS@6r
84 2202 应付账款 account payable pl|<g9
85 2205 预收账款 item received in advance Z*jhSy
86 2211 应付职工薪酬 employee pay payable tj{rSg7{
87 2221 应交税费 tax payable V4/eGh_T
88 2231 应付股利 dividend payable q2&&n6PYW
89 2232 应付利息 interest payable |'Ve75 W6u
90 2241 其他应付款 other account payable @b-?KH
97 2401 预提费用 withholding expenses S#2'Jw
98 2411 预计负债 estimated liabilities 5orA#B
99 2501 递延收益 deferred income 2Np9*[C
100 2601 长期借款 money borrowed for long term |)
THuE(
101 2602 长期债券 long-term bond hFylQfd
106 2801 长期应付款 long-term account payable QBai;p{
107 2802 未确认融资费用 unacknowledged financial charges rbQA6_U 5A
108 2811 专项应付款 special accounts payable LvhF@%(9J
109 2901 递延所得税负债 deferred income tax liabilities 3_vggK%
三、共同类 =xai 7iM
112 3101 衍生工具 derivative tool ]
M_[*OAb
113 3201 套期工具 arbitrage tool B~LB^
n(>@
114 3202 被套期项目 arbitrage project |~#!e}L(
四、所有者权益类 *N< 22w
115 4001 实收资本 paid-up capital ~ EE*/vX
116 4002 资本公积 contributed surplus ?HZ+fS,-
117 4101 盈余公积 earned surplus $?wX*
119 4103 本年利润 profit for the current year >:KPvq!0
120 4104 利润分配 allocation of profits (O/hu3
121 4201 库存股 treasury stock C0KP,JS&
五、成本类 _pjpPSV6J
122 5001 生产成本 production cost Z
+I[
123 5101 制造费用 cost of production mbJ#-^}V
124 5201 劳务成本 service cost {3
zq.e{
125 5301 研发支出 research and development expenditures u+XZdV
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ~`8`kk8
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor j31
Sc3vG
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor +!.=M
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六、损益类 e?RHf_d3T-
129 6001 主营业务收入 main business income <Pg.N
130 6011 利息收入 金融共用 interest income financial sharing j~Rh_\>Q
135 6051 其他业务收入 other business income V"T;3@N/4
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance V..m2nQj
137 6101 公允价值变动损益 sound value flexible loss and profit Jq/([
138 6111 投资收益 income on investment vTP'\^;
142 6301 营业外收入 nonrevenue receipt k@KX=mG<
143 6401 主营业务成本 main business cost Ler9~}\D
144 6402 其他业务支出 other business expense 0^:O:X
145 6405 营业税金及附加 business tariff and annex .VTHZvyn
146 6411 利息支出 金融共用 interest expense financial sharing $;$_N43
155 6601 销售费用 marketing cost
]UFf-
156 6602 管理费用 managing cost o5. q
157 6603 财务费用 financial cost *hFT,1WE=+
158 6604 勘探费用 exploration expense 1w1(FpQO.
159 6701 资产减值损失 loss from asset devaluation 0m51nw~B
160 6711 营业外支出 nonoperating expense jNrGsIY$
161 6801 所得税 income tax 9K
FWa0G
162 6901 以前年度损益调整 prior year profit and loss adjustment