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一、资产类 Q. O4R_H
1 1001 库存现金 cash on hand X 5
or5v
2 1002 银行存款 bank deposit 5!qf{
4j
5 1015 其他货币资金 other monetary capital !'F1Ht
9 1101 交易性金融资产 transaction monetary assets ZlMT) ~fM&
11 1121 应收票据 notes receivable dEKu5GI
12 1122 应收账款 Account receivable <iU@ M31
13 1123 预付账款 account prepaid ut560,h~
14 1131 应收股利 dividend receivable .Hqq!&
15 1132 应收利息 accrued interest receivable mR@d4(:J?
21 1231 其他应收款 accounts receivable-others r2.w4RMFua
22 1241 坏账准备 had debts reserve _&V,yp!|
28 1401 材料采购 procurement of materials F9K0
29 1402 在途物资 materials in transit f*Q9u >1p
30 1403 原材料 raw materials *(q?O_3,b
32 1406 库存商品 commodity stocks $u~ui@kB
33 1407 发出商品 goods in transit y _"V=:
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles M NwY
42 1461 存货跌价准备 reserve against stock price declining w[gt9]}N
43 1501 待摊费用 fees to be apportioned Ru*
gbv,U
45 1521 持有至到期投资 hold investment due BX[IWP\%
46 1522 持有至到期投资减值准备 hold investment due reduction reserve E#(e2Z=
47 1523 可供出售金融资产 financial assets available for sale Q2m[XcnX
48 1524 长期股权投资 long-term stock ownership investment Ah7"qv'L\
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve JX5/PCO
50 1526 投资性房地产 investment real eastate 3R%JmLM+R9
51 1531 长期应收款 long-term account receivable \HzmhQb+m
52 1541 未实现融资收益 unrealized financing income IW<rmP=R&
54 1601 固定资产 permanent assets \X*y~)+K`
55 1602 累计折旧 accumulated depreciation }9
\6!GY0
56 1603 固定资产减值准备permanent assets reduction reserve @PNgqjd
57 1604 在建工程 construction in process -9{N7H
58 1605 工程物资 engineer material @Drl5C}+
59 1606 固定资产清理 disposal of fixed assets /FXvrH(
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing @B
>D>B
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ]aF;
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Pa d)|
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 Q}B]b-c+E
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 8h=m()Eu
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 GV1Ol^
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 8/)\nV$0Y
67 1701 无形资产 intangible assets Y2l;NSWU
68 1702 累计摊销 accumulated amortization AA,/AKikd
69 1703 无形资产减值准备 intangible assets reduction reserve }1 qQ7}v
70 1711 商誉 business reputation dX1jn;
7
71 1801 长期待摊费用 long-term deferred expenses 5Q8 H8!^
72 1811 递延所得税资产 deferred income tax assets OjlX<y.
73 1901 待处理财产损溢 waiting assets profit and loss @uRJl$3
二、负债类 debt group s;oe Qa}TB
74 2001 短期借款 short-term loan )HE{`yiLL
81 2101 交易性金融负债 transaction financial liabilities qtAt=` s
83 2201 应付票据 notes payable P<&bAsje
84 2202 应付账款 account payable <CO_JWD
85 2205 预收账款 item received in advance y]@JkF(
86 2211 应付职工薪酬 employee pay payable }W 5ks-L6
87 2221 应交税费 tax payable oc,I,v
88 2231 应付股利 dividend payable JGvhw,g
89 2232 应付利息 interest payable B6IKD
90 2241 其他应付款 other account payable OV;VsF
97 2401 预提费用 withholding expenses "A
Bt
98 2411 预计负债 estimated liabilities FvVC 2Z
99 2501 递延收益 deferred income F5x*#/af
100 2601 长期借款 money borrowed for long term ^TZmc{i
101 2602 长期债券 long-term bond Rjq\$aY}%
106 2801 长期应付款 long-term account payable #|je m
107 2802 未确认融资费用 unacknowledged financial charges 8=Oym~
108 2811 专项应付款 special accounts payable IowXVdm@6
109 2901 递延所得税负债 deferred income tax liabilities
/YZMP'v
三、共同类 H0"'j
d
112 3101 衍生工具 derivative tool cFq<x=S
113 3201 套期工具 arbitrage tool ].J;8}
114 3202 被套期项目 arbitrage project !`Kg&t [&V
四、所有者权益类 8f~x\.
115 4001 实收资本 paid-up capital J2x}@p
116 4002 资本公积 contributed surplus r{r~!=u
117 4101 盈余公积 earned surplus MQw}R7
119 4103 本年利润 profit for the current year up['<Kt+a
120 4104 利润分配 allocation of profits ,|yscp8
121 4201 库存股 treasury stock Ua|iAD1
五、成本类 .+XK>jl+
122 5001 生产成本 production cost 8k:^( kByF
123 5101 制造费用 cost of production 5%9Uh'y#
124 5201 劳务成本 service cost 0^V<,CAV
125 5301 研发支出 research and development expenditures :t`W&z41
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor +j F|8
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor S[$9_J f
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor D<FQVdP
六、损益类 {"~[F 2qR
129 6001 主营业务收入 main business income
en{p<]H
130 6011 利息收入 金融共用 interest income financial sharing @ntwdv;
135 6051 其他业务收入 other business income 9[VYd '
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance RjviHd#DXn
137 6101 公允价值变动损益 sound value flexible loss and profit Pf4zjc
138 6111 投资收益 income on investment tik*[1it
142 6301 营业外收入 nonrevenue receipt `.JW_F)1
143 6401 主营业务成本 main business cost 5
5.2UN
144 6402 其他业务支出 other business expense \i,H1a
145 6405 营业税金及附加 business tariff and annex )! rD&l$tE
146 6411 利息支出 金融共用 interest expense financial sharing M x,5
155 6601 销售费用 marketing cost ?,riwDI 2
156 6602 管理费用 managing cost *LBF+L^C%
157 6603 财务费用 financial cost S) z
w[m
158 6604 勘探费用 exploration expense p2l@6\m\
159 6701 资产减值损失 loss from asset devaluation \
; '#8
160 6711 营业外支出 nonoperating expense U3B&3K} ~
161 6801 所得税 income tax <