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一、资产类
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1 1001 库存现金 cash on hand 5
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2 1002 银行存款 bank deposit Ijf
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5 1015 其他货币资金 other monetary capital }elH75[64
9 1101 交易性金融资产 transaction monetary assets P(>(K{v
11 1121 应收票据 notes receivable -OYDe@Wb]
12 1122 应收账款 Account receivable e62Dx#IY
13 1123 预付账款 account prepaid /
V?H4z[G
14 1131 应收股利 dividend receivable A`u$A9[
15 1132 应收利息 accrued interest receivable TFepxF
21 1231 其他应收款 accounts receivable-others XIWm>IQ[)
22 1241 坏账准备 had debts reserve $oLU; q%
28 1401 材料采购 procurement of materials ?K@t0a
29 1402 在途物资 materials in transit !4rPv\
30 1403 原材料 raw materials Q#Y k?Kv~
32 1406 库存商品 commodity stocks v[lnw} =m9
33 1407 发出商品 goods in transit CWO=0_>2
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles m4[g6pNx~
42 1461 存货跌价准备 reserve against stock price declining ;p ]y)3
43 1501 待摊费用 fees to be apportioned {NCF6Mk
45 1521 持有至到期投资 hold investment due ^<0IB#dA
46 1522 持有至到期投资减值准备 hold investment due reduction reserve Y?#i{ixX6n
47 1523 可供出售金融资产 financial assets available for sale R1-k3;v^
48 1524 长期股权投资 long-term stock ownership investment .]|Zf!>}s
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve IOK}+C0e
50 1526 投资性房地产 investment real eastate D0;tcm.$
51 1531 长期应收款 long-term account receivable 111D3
52 1541 未实现融资收益 unrealized financing income h~7,`
fo
54 1601 固定资产 permanent assets jFerYv&K~
55 1602 累计折旧 accumulated depreciation I|/'Ds:
56 1603 固定资产减值准备permanent assets reduction reserve p[WX'M0f
57 1604 在建工程 construction in process )uLr?$qe
58 1605 工程物资 engineer material { ?{U,&
59 1606 固定资产清理 disposal of fixed assets s~},y]YV
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing y@wF_WX2
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ]
Fb0Az
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture !CjqL~
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture iQ^:
])m>
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture CDp8)=WJFF
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation /9Ilo\MdD
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation yZJ*dadAr
67 1701 无形资产 intangible assets :Y)to/h
68 1702 累计摊销 accumulated amortization D{'#er
69 1703 无形资产减值准备 intangible assets reduction reserve 2@vj!U 8
70 1711 商誉 business reputation YYRT.U'
71 1801 长期待摊费用 long-term deferred expenses gUB{Bh($Y
72 1811 递延所得税资产 deferred income tax assets ,f:
jioY
73 1901 待处理财产损溢 waiting assets profit and loss <E':[.zC
二、负债类 debt group K
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74 2001 短期借款 short-term loan sa1mC
81 2101 交易性金融负债 transaction financial liabilities M+s
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83 2201 应付票据 notes payable jiIST^Zq#t
84 2202 应付账款 account payable }gsO&g"8
85 2205 预收账款 item received in advance ]2+g&ox4'
86 2211 应付职工薪酬 employee pay payable YDiN^q7
87 2221 应交税费 tax payable Z{{t^+XG
88 2231 应付股利 dividend payable U
|F>W~%
89 2232 应付利息 interest payable ui'F'"tPz
90 2241 其他应付款 other account payable }sMW3'V
97 2401 预提费用 withholding expenses n_$yV:MuT!
98 2411 预计负债 estimated liabilities Q:S\0cI0
99 2501 递延收益 deferred income ~,}s(`~
100 2601 长期借款 money borrowed for long term @~jxG%y86
101 2602 长期债券 long-term bond /aUFc '5
106 2801 长期应付款 long-term account payable 7tH]*T9e>
107 2802 未确认融资费用 unacknowledged financial charges Goj4`Hc
108 2811 专项应付款 special accounts payable 2
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109 2901 递延所得税负债 deferred income tax liabilities 7o{*Z
三、共同类 N4 [E~-
112 3101 衍生工具 derivative tool T2bnzIi
113 3201 套期工具 arbitrage tool U($^E}I2(
114 3202 被套期项目 arbitrage project E_[ONm=,
四、所有者权益类 r#xk`a
115 4001 实收资本 paid-up capital r`]7S_t5T
116 4002 资本公积 contributed surplus ~eo^`4O{{
117 4101 盈余公积 earned surplus ZBj6KqfST%
119 4103 本年利润 profit for the current year `F,zenk=
120 4104 利润分配 allocation of profits /!bx`cKG
121 4201 库存股 treasury stock _hoAW8i
五、成本类 F7uhuqA]N
122 5001 生产成本 production cost *4#on>
123 5101 制造费用 cost of production 3%NE/lw1
124 5201 劳务成本 service cost o5#,\Y[ g
125 5301 研发支出 research and development expenditures
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126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor /v&`!nKu
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor q<}PM
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor , ;'SVe%
六、损益类 GUCM4jVT^
129 6001 主营业务收入 main business income nx :)k-p_[
130 6011 利息收入 金融共用 interest income financial sharing k
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135 6051 其他业务收入 other business income @+0V& jc
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance zjoo{IH}
137 6101 公允价值变动损益 sound value flexible loss and profit #5d8?n
138 6111 投资收益 income on investment t/Z!O
z6ZE
142 6301 营业外收入 nonrevenue receipt pSrsp r
143 6401 主营业务成本 main business cost UQdyv(jXq
144 6402 其他业务支出 other business expense Ao!=um5D J
145 6405 营业税金及附加 business tariff and annex ^%zNa6BL
146 6411 利息支出 金融共用 interest expense financial sharing NhtEW0xCr
155 6601 销售费用 marketing cost w?;b7i
156 6602 管理费用 managing cost !@yQK<0
157 6603 财务费用 financial cost ]xB6cPdLu
158 6604 勘探费用 exploration expense /a%KS3>V*
159 6701 资产减值损失 loss from asset devaluation I:/4t^%
160 6711 营业外支出 nonoperating expense sVD([`Nmc
161 6801 所得税 income tax ./!KE"!
162 6901 以前年度损益调整 prior year profit and loss adjustment