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一、资产类 w)RedJnf
1 1001 库存现金 cash on hand ,!GoFu
2 1002 银行存款 bank deposit /Hq
5 1015 其他货币资金 other monetary capital l
9g
9 1101 交易性金融资产 transaction monetary assets ~K;hXf
11 1121 应收票据 notes receivable sKsMF:|OT
12 1122 应收账款 Account receivable 4\p%|G^hU
13 1123 预付账款 account prepaid JR
xY#k
14 1131 应收股利 dividend receivable ^OX}y~'
15 1132 应收利息 accrued interest receivable ^,t@HN;gA
21 1231 其他应收款 accounts receivable-others z$}9f*W}B
22 1241 坏账准备 had debts reserve c3ru4o*K
28 1401 材料采购 procurement of materials )G?\{n-
29 1402 在途物资 materials in transit tg==Qgz
30 1403 原材料 raw materials Lj#xZ!mQS
32 1406 库存商品 commodity stocks ^k$Bx_{
33 1407 发出商品 goods in transit *]h"J]
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles L6i|5 P
42 1461 存货跌价准备 reserve against stock price declining surNJ,)
43 1501 待摊费用 fees to be apportioned vu91"
4Fa
45 1521 持有至到期投资 hold investment due TXXG0 G
46 1522 持有至到期投资减值准备 hold investment due reduction reserve XEa
gN:
47 1523 可供出售金融资产 financial assets available for sale V9qA'k
48 1524 长期股权投资 long-term stock ownership investment \>}#[?y
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve =Ry8E2NuM
50 1526 投资性房地产 investment real eastate o|y_j49
51 1531 长期应收款 long-term account receivable :).NA
]
52 1541 未实现融资收益 unrealized financing income s3y GL
54 1601 固定资产 permanent assets &Xh> w(u
55 1602 累计折旧 accumulated depreciation 'UxI-Lt
56 1603 固定资产减值准备permanent assets reduction reserve s^IC]sW\%
57 1604 在建工程 construction in process x3#:C=
58 1605 工程物资 engineer material XksI .]tfj
59 1606 固定资产清理 disposal of fixed assets XzX2V">(%
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 3N+B|WrM
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing }$L1A
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture rPyjr(I"_
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture "\`Fu
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture }!> \Ja<\
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation IDD`N{EA
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation S5, u| H
67 1701 无形资产 intangible assets ts@Z5Yw*!
68 1702 累计摊销 accumulated amortization tc)Md
]S
69 1703 无形资产减值准备 intangible assets reduction reserve (Fuu V{x|
70 1711 商誉 business reputation
&"gX
7cK8
71 1801 长期待摊费用 long-term deferred expenses sJ^Ff
72 1811 递延所得税资产 deferred income tax assets (|o@
73 1901 待处理财产损溢 waiting assets profit and loss 3D!7,@&>3
二、负债类 debt group &~/g[\Y
74 2001 短期借款 short-term loan #a~BigZ[G
81 2101 交易性金融负债 transaction financial liabilities &a e!lB
83 2201 应付票据 notes payable p{W
Am
ly
84 2202 应付账款 account payable m9MYd
85 2205 预收账款 item received in advance 7-n HPDp'
86 2211 应付职工薪酬 employee pay payable cJ@fJ|
87 2221 应交税费 tax payable `Npo|.?=
88 2231 应付股利 dividend payable %mU$]^Tw(
89 2232 应付利息 interest payable );}M"W8
90 2241 其他应付款 other account payable LVm']_K(f
97 2401 预提费用 withholding expenses u9~Ncz
98 2411 预计负债 estimated liabilities AB,(%JT/2{
99 2501 递延收益 deferred income IemhHf ^l
100 2601 长期借款 money borrowed for long term 2)\MxvfOh
101 2602 长期债券 long-term bond E'D16Rhp
106 2801 长期应付款 long-term account payable E3[9!L8gb
107 2802 未确认融资费用 unacknowledged financial charges $6J22m!S4n
108 2811 专项应付款 special accounts payable NS`hXf
109 2901 递延所得税负债 deferred income tax liabilities <pa-C2Ky
三、共同类 !v=/f_6
112 3101 衍生工具 derivative tool s5+;8u9K
113 3201 套期工具 arbitrage tool @4Bl&(3S
114 3202 被套期项目 arbitrage project S^|`*%pq
四、所有者权益类 K0C"s'q
115 4001 实收资本 paid-up capital 3fp
aTue|x
116 4002 资本公积 contributed surplus _z%~m2SP
117 4101 盈余公积 earned surplus 4guR8 elM
119 4103 本年利润 profit for the current year ~,KrL(jC
120 4104 利润分配 allocation of profits /ar0K9`c
121 4201 库存股 treasury stock 66
R=
五、成本类 V_m!<sr (
122 5001 生产成本 production cost <oT1&C{
123 5101 制造费用 cost of production tN4&#YK<
124 5201 劳务成本 service cost F:#5Edo}A
125 5301 研发支出 research and development expenditures I ~YV&12
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor e1JHN
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor
"$J5cco
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor +aM[!pW(e
六、损益类 7BwR ].
129 6001 主营业务收入 main business income Uf7ACv)Dn
130 6011 利息收入 金融共用 interest income financial sharing lfCr`[!E
135 6051 其他业务收入 other business income -zJV(`
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance
*q,nALs
137 6101 公允价值变动损益 sound value flexible loss and profit 2vG
X\W%3
138 6111 投资收益 income on investment
!s/qqq:g
142 6301 营业外收入 nonrevenue receipt ?f3R+4
143 6401 主营业务成本 main business cost X)Tyxppf'
144 6402 其他业务支出 other business expense Wf5;~RJC?
145 6405 营业税金及附加 business tariff and annex <&+jl($"
146 6411 利息支出 金融共用 interest expense financial sharing B<-("P(q
155 6601 销售费用 marketing cost 3]lq#p:
156 6602 管理费用 managing cost )F&.0 '
157 6603 财务费用 financial cost n/*" 2
158 6604 勘探费用 exploration expense L
aA<`
159 6701 资产减值损失 loss from asset devaluation
;r6YIS4@
160 6711 营业外支出 nonoperating expense &J|I&p
161 6801 所得税 income tax S *J{
162 6901 以前年度损益调整 prior year profit and loss adjustment