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一、资产类 jxZ_-1
1 1001 库存现金 cash on hand ,WE2MAjhT
2 1002 银行存款 bank deposit KB$Y8[
5 1015 其他货币资金 other monetary capital C_&ZQlgQ
9 1101 交易性金融资产 transaction monetary assets \"9ysePI
11 1121 应收票据 notes receivable 4$+/7I \
12 1122 应收账款 Account receivable
Pu(kCH{
13 1123 预付账款 account prepaid S<g~VK!Tt
14 1131 应收股利 dividend receivable WH<\f|xR
15 1132 应收利息 accrued interest receivable F1/BtGvQE
21 1231 其他应收款 accounts receivable-others |$[.X3i
22 1241 坏账准备 had debts reserve >+@EU)
28 1401 材料采购 procurement of materials 6 )lWuY]e
29 1402 在途物资 materials in transit q:mqA$n
30 1403 原材料 raw materials j2oU
1' b
32 1406 库存商品 commodity stocks (Ft#6oK"
33 1407 发出商品 goods in transit e"ClG/M_XS
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles >0cg
42 1461 存货跌价准备 reserve against stock price declining 7)BK&kpVr
43 1501 待摊费用 fees to be apportioned C|RC9b
45 1521 持有至到期投资 hold investment due u6
4{w,
46 1522 持有至到期投资减值准备 hold investment due reduction reserve jSw>z`'#H
47 1523 可供出售金融资产 financial assets available for sale UPkc-^BN
48 1524 长期股权投资 long-term stock ownership investment 10tt' :
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve &(NW_<(
50 1526 投资性房地产 investment real eastate R#Z
m[S
51 1531 长期应收款 long-term account receivable JykN EMB#
52 1541 未实现融资收益 unrealized financing income a[J_H$6H!
54 1601 固定资产 permanent assets 4
;^
55 1602 累计折旧 accumulated depreciation 7b(r'b@N
56 1603 固定资产减值准备permanent assets reduction reserve W{t-UK
57 1604 在建工程 construction in process ue -a/a
58 1605 工程物资 engineer material
AIw~@*T
59 1606 固定资产清理 disposal of fixed assets fz%e?@>q
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing fo e)_
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing nMOXy\&mI
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 58]t iP"
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture [jTZxH<
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture X\5EF7:S
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation :JK+V2B$H
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 1$ENNq#0
67 1701 无形资产 intangible assets [pSQ8zdF"
68 1702 累计摊销 accumulated amortization rfOrh^
69 1703 无形资产减值准备 intangible assets reduction reserve {?X9juc/#
70 1711 商誉 business reputation .
]/k#Hv
71 1801 长期待摊费用 long-term deferred expenses -pQ0,/}K
72 1811 递延所得税资产 deferred income tax assets @4>?Y=#
73 1901 待处理财产损溢 waiting assets profit and loss iThf\
二、负债类 debt group pz]KUQ
74 2001 短期借款 short-term loan '&Tz8.jp~
81 2101 交易性金融负债 transaction financial liabilities RA}Y$ }^#'
83 2201 应付票据 notes payable 5yf`3vV|3@
84 2202 应付账款 account payable *enT2Q
85 2205 预收账款 item received in advance F ZN}T{<
86 2211 应付职工薪酬 employee pay payable }sM_^&e4X
87 2221 应交税费 tax payable Hqb-)8 ~
88 2231 应付股利 dividend payable tY60~@YO&
89 2232 应付利息 interest payable E :UJ"6
90 2241 其他应付款 other account payable ~uuM0POo
97 2401 预提费用 withholding expenses T5aeO^x
98 2411 预计负债 estimated liabilities X + B=?|M
99 2501 递延收益 deferred income
1r<'&f5
100 2601 长期借款 money borrowed for long term k
!!d2y6
101 2602 长期债券 long-term bond uy([>8uu
106 2801 长期应付款 long-term account payable <H|]^An!H
107 2802 未确认融资费用 unacknowledged financial charges oSH]TL2@Cd
108 2811 专项应付款 special accounts payable D"P<;@ef
109 2901 递延所得税负债 deferred income tax liabilities hmv*IF.
三、共同类 DK<}q1xi
112 3101 衍生工具 derivative tool Obc
wmL
113 3201 套期工具 arbitrage tool fAD
{sg
114 3202 被套期项目 arbitrage project >n5Kz]]%
四、所有者权益类 sX(rJLbD
115 4001 实收资本 paid-up capital `LJ.NY pP
116 4002 资本公积 contributed surplus _J0(GuG=~
117 4101 盈余公积 earned surplus IDp2#qg_
119 4103 本年利润 profit for the current year &izk$~
120 4104 利润分配 allocation of profits !{XVaQ?x
121 4201 库存股 treasury stock Yz>8 Nn '_
五、成本类 XpdjWLO]C<
122 5001 生产成本 production cost Jg@eGs\*
123 5101 制造费用 cost of production nDXy$f8
124 5201 劳务成本 service cost Cp#}x1{
125 5301 研发支出 research and development expenditures K?=g
IC:
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor -9(nsaV
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor [UB]vPXm$
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor NZuylQ
)0
六、损益类 t=n@<1d
129 6001 主营业务收入 main business income #$JY&!M
130 6011 利息收入 金融共用 interest income financial sharing yXro6u?rC
135 6051 其他业务收入 other business income \m+;^_;5GW
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 4x" je
137 6101 公允价值变动损益 sound value flexible loss and profit ];Y tw6A
138 6111 投资收益 income on investment jC'Diu4|Q
142 6301 营业外收入 nonrevenue receipt 0fx.n
143 6401 主营业务成本 main business cost HG)h,&nc-
144 6402 其他业务支出 other business expense |k)Nf+(}W
145 6405 营业税金及附加 business tariff and annex l6T5]$
146 6411 利息支出 金融共用 interest expense financial sharing ;uqi
155 6601 销售费用 marketing cost cN|
gaL
156 6602 管理费用 managing cost UeaHH]U
157 6603 财务费用 financial cost %Pk@`t (3
158 6604 勘探费用 exploration expense 0V'XE1h
159 6701 资产减值损失 loss from asset devaluation 27UnH: =
160 6711 营业外支出 nonoperating expense O2Tna<cR&
161 6801 所得税 income tax gm}zF%B"
162 6901 以前年度损益调整 prior year profit and loss adjustment