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一、资产类 sf )ojq6s
1 1001 库存现金 cash on hand 7 zo)t1H1
2 1002 银行存款 bank deposit MDn+K#p
5 1015 其他货币资金 other monetary capital H } w"4s
9 1101 交易性金融资产 transaction monetary assets i(
P/=B
11 1121 应收票据 notes receivable g&9E>w T
12 1122 应收账款 Account receivable ~>u]ow=
13 1123 预付账款 account prepaid V^fSrW]
14 1131 应收股利 dividend receivable >^}nk04
15 1132 应收利息 accrued interest receivable Q WVH4rg
21 1231 其他应收款 accounts receivable-others &Fo)e a
22 1241 坏账准备 had debts reserve )D\cm7WX^[
28 1401 材料采购 procurement of materials 7 j$ | fS
29 1402 在途物资 materials in transit <Y~?G:v6+
30 1403 原材料 raw materials AffVah2o:
32 1406 库存商品 commodity stocks \l! ^6G|c
33 1407 发出商品 goods in transit #U45H.Rz
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 8m,PsUp7
42 1461 存货跌价准备 reserve against stock price declining @8 WG
43 1501 待摊费用 fees to be apportioned _/;k ;$gDp
45 1521 持有至到期投资 hold investment due `L p3snS
46 1522 持有至到期投资减值准备 hold investment due reduction reserve T \%{zz_(
47 1523 可供出售金融资产 financial assets available for sale 5sJi- ^
48 1524 长期股权投资 long-term stock ownership investment '}\{4Q
st
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve hz#S b~g
50 1526 投资性房地产 investment real eastate @y:mj \J9
51 1531 长期应收款 long-term account receivable )
6mx\t
52 1541 未实现融资收益 unrealized financing income k^3 ?Z2a
54 1601 固定资产 permanent assets [
pMJ9
d$
55 1602 累计折旧 accumulated depreciation s/ [15
56 1603 固定资产减值准备permanent assets reduction reserve o('W2Bs-o
57 1604 在建工程 construction in process P<P4*cOV
58 1605 工程物资 engineer material 7^$PauAv
59 1606 固定资产清理 disposal of fixed assets K..L8# SC
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing DVCO(
fz
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing mXZOkx{
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture tY$
.(2Ua
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 +g36,!q
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture `:WVp ~fn
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 4T#B7wVoM
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation v%Rc wVt|
67 1701 无形资产 intangible assets vqh@)B+)
68 1702 累计摊销 accumulated amortization J u5<wjQR\
69 1703 无形资产减值准备 intangible assets reduction reserve H ': dLR
70 1711 商誉 business reputation _nw=^ zS
71 1801 长期待摊费用 long-term deferred expenses !(\OT
72 1811 递延所得税资产 deferred income tax assets dhl[JC~ _
73 1901 待处理财产损溢 waiting assets profit and loss 6GVj13Nr
二、负债类 debt group |k5uVhN
74 2001 短期借款 short-term loan o6 f ^DG3*
81 2101 交易性金融负债 transaction financial liabilities nLK%5C
83 2201 应付票据 notes payable 0{| ib !
84 2202 应付账款 account payable uv*OiB"
85 2205 预收账款 item received in advance sO7$b@"u.
86 2211 应付职工薪酬 employee pay payable z_fR?~ $N2
87 2221 应交税费 tax payable ?D P]#9 /4
88 2231 应付股利 dividend payable 7{= <_
89 2232 应付利息 interest payable !>XG$-$`Z
90 2241 其他应付款 other account payable MGn:Gj"d
97 2401 预提费用 withholding expenses
KQsS)ju
98 2411 预计负债 estimated liabilities X
h==F:
99 2501 递延收益 deferred income v= Ep
100 2601 长期借款 money borrowed for long term C~o6 ]'+F_
101 2602 长期债券 long-term bond I!bzvPJ]xc
106 2801 长期应付款 long-term account payable _Y@'<S.
107 2802 未确认融资费用 unacknowledged financial charges F 7+Gt
Ed
108 2811 专项应付款 special accounts payable ?>47!):-*
109 2901 递延所得税负债 deferred income tax liabilities rAqg<fR*
三、共同类 f( q^R
112 3101 衍生工具 derivative tool > o{
(f
113 3201 套期工具 arbitrage tool q 4_&C&7
114 3202 被套期项目 arbitrage project d R2#n
四、所有者权益类 rg
U$&O
115 4001 实收资本 paid-up capital ?_9cFo59:
116 4002 资本公积 contributed surplus 9 k.LV/Y
117 4101 盈余公积 earned surplus ?8 wFT!J
119 4103 本年利润 profit for the current year 75vd ]45as
120 4104 利润分配 allocation of profits S9X ~<!]
121 4201 库存股 treasury stock %XGwQB$zk8
五、成本类 rtcY(5Q
122 5001 生产成本 production cost kM>0>fkjE
123 5101 制造费用 cost of production N*JW d
124 5201 劳务成本 service cost Zab 5"JR
125 5301 研发支出 research and development expenditures b6!?K!imT
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor kE QT[Lo
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor , 2u-<8
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor U+sAEN_e k
六、损益类 |YjuaXd7N
129 6001 主营业务收入 main business income 0 6 1@N=p8
130 6011 利息收入 金融共用 interest income financial sharing *,1^{mb
135 6051 其他业务收入 other business income PQAN ,d
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance {xr!H-9ZAA
137 6101 公允价值变动损益 sound value flexible loss and profit l= 5kd.{
138 6111 投资收益 income on investment ?}^e,.M0?s
142 6301 营业外收入 nonrevenue receipt SZJ~ktXC-V
143 6401 主营业务成本 main business cost _[h1SAJ
144 6402 其他业务支出 other business expense K V ^ `
145 6405 营业税金及附加 business tariff and annex P(f Tlrb
146 6411 利息支出 金融共用 interest expense financial sharing O6gI%Jdp
155 6601 销售费用 marketing cost MO)N0{.b
156 6602 管理费用 managing cost Er}
xB~<t
157 6603 财务费用 financial cost " ^~f.N
158 6604 勘探费用 exploration expense 30]?
Jz6m
159 6701 资产减值损失 loss from asset devaluation UMUr"-l =
160 6711 营业外支出 nonoperating expense c>d+q9M
161 6801 所得税 income tax %t M]|!yw
162 6901 以前年度损益调整 prior year profit and loss adjustment
